With Article 125 of the Projet de loi de finances pour 2026, France is preparing a significant change to its compliance framework for cash register systems. The article provides for the reintroduction of self-certification as an acceptable proof of compliance for cash register software and cash register systems.
This could mean that France will partially move away from the strict certification regime that was recently introduced. This change has a major impact on software providers, POS providers, and their customers in the French market.
France has been regulating cash register systems for many years in order to combat VAT fraud. For a long time, compliance could be demonstrated through self-certification by the software manufacturer. In doing so, the provider confirmed that the solution met the legal requirements for immutability, security, storage, and archiving of data.
This approach changed with the Loi de finances pour 2025, which made certification by an accredited body mandatory. Under this framework, cash registers had to be certified by an approved organization such as LNE or Infocert in order to be considered compliant.
The aim was to strengthen legal certainty and standardization. At the same time, however, this increased complexity, costs, and administrative effort for both software providers and their customers.
Article 125 of the 2026 Finance Bill provides for the reintroduction of self-certification as an alternative means of proving compliance.
If the regulation is implemented as planned, POS software providers could once again demonstrate compliance either through certification by an accredited body or through formal self-certification, in each case under the conditions laid down by French law. This option is not available to companies that develop a POS system exclusively for their own internal use. In this case, certification by LNE or Infocert is required.
In practice, this would create more flexibility without abandoning the central objectives of the French fiscal framework for fraud prevention.
The planned change could bring several practical benefits. These include greater flexibility in choosing the verification method, potentially lower costs and shorter turnaround times for software providers, as well as faster market entry and updates for compliant solutions. At the same time, legal clarity will be maintained as long as the self-certification requirements are correctly fulfilled.
Nevertheless, the responsibility remains high. Self-certification does not mean a simplification of the legal requirements. The software must continue to fully meet all functional and technical requirements. Incorrect or incomplete self-certifications can lead to significant penalties during an audit.
At efsta, our approach remains the same regardless of the chosen verification method.
Whether compliance is demonstrated through external certification or self-certification, the efsta solution remains the same: robust, secure, and fully adapted to French fiscalization requirements.
We support our partners in both frameworks by providing stable fiscal middleware, clear documentation, and technical support. Our goal is to help POS providers remain compliant at all times, even as regulatory models evolve.
The return of self-certification shows the French legislature's attempt to better balance fraud prevention and operational flexibility for companies. Even though the legislative process is not yet complete, companies in the French market should already be examining how this potential change will affect their compliance strategy.
efsta will closely monitor further developments and inform partners as soon as additional details or specific implementation deadlines are confirmed.
Finance Bill for 2026, Article 125
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