Simple fiscalization in France

ISCA requirements, BOFiP guidelines, and legally compliant POS operation with efsta

Contact us now

Why France has introduced ISCA compliance for POS software

ISCA compliance for POS software and cash registers in France primarily serves to ensure security, transparency and safeguard tax revenues.

Compliance with regulations for POS systems in France

Upcoming legislative change: This content is valid until the new regulation is officially published.

Since January 1, 2018, providers of cash register systems in France must:

  • Meet the conditions for immutability, security, storage and archiving of data (known as ISCA conditions) enforced by the "VAT Fraud Prevention Act".
  • provide proof of compliance with ISCA requirements. In 2026, this proof can be provided either by a certificate from an accredited body such as Infocert or LNE, or potentially by self-certification, provided that this is permitted under the applicable legal framework.
  • have the necessary documentation ready that is required by the French authorities within the scope of the right to information.

With efsta Fiscal Middleware, you can meet ISCA requirements, and thanks to efsta Consulting, we support partners with the necessary documentation and the chosen verification method, including certification processes.

View of the Eiffel Tower in Paris in spring, framed by blossoming cherry trees and a bright blue sky.

Proof of compliance in France: What has changed from 2025 to 2026

The French Finance Act 2025 brought significant changes for companies operating POS systems and cash registers in France. Self-certification, which had been accepted since 2018, was restricted, and the framework shifted toward accredited certification.

At the same time, transitional arrangements applied and additional formal requirements were introduced. In 2026, the legal framework once again provides for an alternative means of verification: Article 125 of the Projet de loi de finances pour 2026, passed on February 2, 2026, provides for the return of self-certification as an alternative means of verifying compliance alongside accredited certification. For the detailed certification process and timeline, please refer to our certification page.

Certification France
Cash register icon

What does this mean for your business in France?

Companies operating in France or looking to expand into the market must ensure that their POS software meets ISCA requirements and that they can provide valid proof of compliance.

In 2026, proof of compliance can be provided in two ways, depending on the applicable legal framework:
  • A valid certificate from an accredited certification authority such as Infocert or LNE
  • formal self-certification as proof of compliance, as provided for in the 2026 Finance Act. This option is not available to companies that develop a cash register system exclusively for their own use. In this case, certification by LNE or Infocert is required. The official law has not yet been published.
  • The underlying technical and legal obligations remain the same. Only the type of evidence changes.

Our efsta solution meets all requirements in France

Thanks to our expertise in tax regulations, efficient processes and consistent compliance, efsta ensures that your company reliably meets all legal requirements in France.

Development

  • The EFR takes over the majority of the certification requirements, which reduces your own development effort.
  • Thanks to our development work, we offer you advanced solutions that keep your company at the cutting edge of technology.

Administration

  • Simplified audit, as the EFR has already been tested and certified by other partners.
  • Archive integrity verification tool developed by efsta for tax authorities.

Stability

  • Always compliant and up-to-date with new legal changes. We offer full reliability and functionality on site.

Consulting Certification

  • efsta offers you a guide and support for the certification process, as well as for the creation of the prescribed documentation.
  • In 2026, depending on applicable legal requirements, we will also support partners who operate under a self-certification framework.

Why you should choose us...

The efsta solution is perfect for small, medium-sized and large companies. You don't have to compromise on functionality, even if you have multiple locations or a branch system. Our solution is quickly ready for use with only minor adjustments - a clear advantage for companies in a dynamic environment such as fiscalization.

Middleware

Fiscal Middleware (EFR) offers a powerful software solution for your systems. It seamlessly integrates EFR software into POS systems and meets legal requirements—compliance as a service!

efsta Cloud - Archive

The data from the ERA is encrypted and transferred to the efsta cloud for long-term archiving for the statutory retention obligation.

Monitoring

Data exports, updates and e-mail alerts in the event of system failures are included. An offline & online mode enables uninterrupted operation.

Signature

A certificate (with public key and private key) is used to sign each document once.

To the EFR download
Get advice now!

Simply fill out this form and a representative will contact you in your local language and go through all your questions with you.

* is mandatory

Thank you for your message. We have received your message.
Unfortunately something went wrong. Please try again.

Benefit from:

A checkmark symbol.
detailed technical advice
A checkmark symbol.
Solutions for your specific requirements
A checkmark symbol.
the leading fiscalization solution in Europe

Pachergasse 17 / Top 11
4400 Steyr, Austria

Business hours:
‍Mo-Thu
: 8 am - 5 pm
Fri: 8 am - 12 noon

We are closed on Austrian public holidays.

© 2026 All rights reserved