This article provides an overview of the changes in the current version of Infocert's NF525 standard compared to the previous version 2.2.
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The following sections of NF525 have been updated:
- Part 9 - Quality requirements
- Part 10 - Product requirements
- R12 - Data dictionary "Sales management data"
- R13 - Data dictionary "Sales and collection data"
Part 9 - Quality requirements
Infocert has defined additional requirements for documentation and quality management.
These relate primarily to the following topics:
- software design and development
- risk management during the certification process
- managing environmental influences
You can find more details in the article: Changes NF525 v2.3 - Quality requirements
Part 10 - Product requirements
The requirements for the product (software) also include the introduction of a new product category C = accounting software. This category was added in preparation for the upcoming electronic invoicing requirement in France.
The other new requirements in this area concern, among other things, the implementation of new legal framework conditions, such as the implementation of the ban on printing receipts (Article D541-372 of the Environment Act).
Further requirements at a glance:
- Differentiation of customer types (private customer, business customer)
- Differentiation of the type of sale (goods, services, mixed business)
- Change of return values
- Electronic signature (since January 2024, only 2024 RSA 2048 Bit Padding PSS or Elliptic Curve (ECDSA) 256 Bit Minimum allowed)
R12 - Data dictionary "Sales management data"
Some fields have been changed in the data dictionary for invoices and pro forma invoices.
- The information "Share capital" has been changed from "X" (mandatory) to "C" (mandatory if present).
- The information "RCS number of the issuer" and ‘RCS office’ are given together in the field ‘RCS de l'émetteur’ ("RCS of the issuer") / FIDELE label: SOC-RCS.
- the "Ville du greffe d'immatriculation" ("RCS-Office") field has been changed / FIDELE label: "SOC-GREFFE" from "X" to "O" (optional),
- Mandatory ("X") information on options for paying VAT on advance payments.
R13 - Data dictionary "Sales and collection data"
In this section, only the mandatory disclosure of discounts (field: ‘Montant Total de la remise’ - ‘Total amount of discount’ / FIDELE label: ‘ENC-TIK-REM-MTN’) on so-called provisional receipts (fr: ‘NOTE’) was introduced (‘documentType’: ‘[14] = PreliminaryReceipt’).
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