Fiscal subject related
As of January 1, 2018, all retailers liable to VAT are required to utilize secure cash register software in France. The practice of self-certification has been essentially discontinued in France as of February 2025, when new legislation was put into place mandating that cash-register software publishers get certification from recognized third-party organizations. All operators are now required to receive certification from one of the certification bodies authorized in France (LNE or Infocert).
As of February 15, 2025, under the French Finance regulation for 2025, self-certification by software publishers is no longer allowed. That means that the only allowed options to stay compliant that remain for cash register software producers are to get certified by certification bodies, i.e., LNE or Infocert.
By making sure that cash-register software complies with requirements for inalterability, security, conservation, and archiving of necessary data, this measure seeks to prevent VAT fraud. Software publishers were previously able to self-certify compliance; however, the new rule requires that the certification be issued by an authorized third party, whether it's Infocert or LNE.
This move affects businesses that use cash-register software and are subject to VAT. A fine of €7,500 per relevant software or cash register system may be imposed for noncompliance; further fines and repeated fines may be applied after 60 days provided for by the law.
This means that retailers working in France need to ensure that their software complies with the new rules or face sanctions. Also, it is important to mention that accounting or management software is not affected by this measure.
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