taxe sur la valeur ajoutée – Prolifération des logiciels de caisse permissifs auto-attestés

This written question addresses the proliferation of 'permissive' cash register software that allows users to self-certify compliance. The goal is to examine whether these tools enable tax evasion by allowing the manipulation of sales records, thereby undermining Value Added Tax (VAT) collection. This procedure primarily affects businesses using digital point-of-sale systems and tax authorities responsible for preventing VAT fraud.