🇫🇷 End of self-certification for cash register software compliance: what the Finance Act for 2025 says.
Certification of POS Software: NF525.
Linked to the fight against VAT fraud. NF525 certification of POS Software enables you to demonstrate compliance with the requirements for Inalterability, Security, Data Retention and Archiving (ISCA).
Certified features - ISCA.
The latest BOFIP defines the 4 conditions to be met in the BOI-TVA-DECLA-30-10-30, updated on 01/10/2025, called ISCA (Inalterability, Security, Preservation, Archiving).
Inalterability
Guarantee the integrity and security of original data by managing access to valid data or by detecting/tracing any access to or modification of data.
Securing
Secure recordings by generating condensed data, affixing an electronic signature or managing an equivalent alternative solution.
Conservation
Manage periodic closures, if applicable, by generating and securing cumulative data for these closures, and ensure the retention of sales and collection data for regulatory periods.
Archiving
Produce a secure tax archive in open format, at a chosen frequency in accordance with the initial data from which the archive is generated, including during data purging, and trace the production of this archive.
The certification obligation.
The French Finance Law for 2025, published in the Journal Officiel on February 15, 2025, introduces a major change for
companies using cash register software.
The possibility of self-certifying that a cash register software complies with regulations has been abolished, to be replaced by the exclusive obligation of certification by an accredited body.
A useful clarification: taxable persons who carry out transactions with both VAT-registered customers (business customers) and non-taxable persons (individual customers) fall within the scope of the scheme for the part relating to transactions with individual customers. Consequently, software recording transactions with individual customers falls within the scope, for this part, of the obligation to certify its "cash register" part.
With the end of individual certification for cash register software publishers, the French government is reinforcing the regulatory framework and imposing strict external certification. This measure aims to secure cash register systems and limit the risk of fraud. Retailers must therefore ensure that their software complies with the new rules, or face sanctions.
Risks and penalties for non-compliance with the VAT anti-fraud law.
As a reminder,article 1770 duodecies of the French General Tax Code stipulates the following penalties for the use of software that does not comply with regulatory requirements:
- A fine of €7,500 and 30 days to comply. Then another €7,500 fine and another 30 days, and so on. And this can go as far to rejection of the accounts.
- The user will also be required to pay all fees corresponding to non-compliant receipts plus an 80% penaltyfor fraudulent maneuvering.
- For the publisher or integrator, the fine is 15% of sales and solidarity of payments to be borne by the user.
The legislator reminds us that drawing up a false certificate is a criminal offence punishable by 3 years' imprisonment and a €45,000 fine.
GET READY FOR ELECTRONIC INVOICING
Choose the dual certification
NF525 & NF203 and prepare for
the reform of electronic invoicing.
The reform of electronic invoicing aims to make the use of electronic invoices between VAT-registered companies more widespread.
The aim is, among other things, to combat VAT fraud, simplify reporting obligations by automating invoicing processes, and improve business competitiveness by reducing administrative costs and human error. This transition, which simplifies invoice management and VAT declarations, must be integrated into companies' accounting systems.
This reform is based on two main pillars:
E-reporting & NF525
In the context of e-reporting (which concerns the transmission of transaction data for companies not subject to VAT, or for those selling to private individuals), NF525 certification guarantees that the information collected via cash register systems is reliable and non-modifiable. This meets the traceability and data transmission requirements imposed by the tax authorities.
E-invoicing & NF203 GC
In the context of e-invoicing, NF203 certification is crucial to ensure that electronic invoices issued and transmitted comply with legal and tax obligations. It helps to structure and secure the exchange of invoices between companies. This contributes to greater transparency and smoother management of invoicing flows.
These certifications offer a response to dematerialization obligations. Ensuring the integrity of electronic invoices and the reliable transmission of tax data to the tax authorities, thus helping to combat VAT fraud.
Are you concerned by cash register software certification? Take the test.
To help you find out if you are concerned by POS Software certification, we have developed a quick test:
FREQUENTLY ASKED QUESTIONS
Cash register software certification: frequently asked questions
INFOCERT is the French specialist in software certification.
Technical secretariat ofAFNOR Certification and inspection body, INFOCERT develops numerous NF marks, a guarantee of quality, safety and confidence, including the NF525 which provides a lasting competitive advantage.
INFOCERT has hundreds of certified partners all over the world, from world-renowned publishers to smaller companies with integrated IT departments.
This third-party verification will give you peace of mind when it comes to enforcing the regulations, and protect you from potential sanctions.
Certification of your software will enable you to improve your commercial visibility by benefiting from the reputation of the NF mark, as well as providing proof of the quality and excellence of your product, service, system, etc.
Using certified software enables you to meet regulatory requirements, and gives you peace of mind thanks to the presumption of conformity linked to INFOCERT's intervention as a third-party witness.
From September 1, 2026, and according to a precise roll-out schedule, all French companies will be obliged to receive and issue invoices on or from Approved Platforms (AP, ex-PDP).
This electronic invoicing reform represents a real fiscal upheaval, and that's why it's crucial to prepare for it in order to best anticipate the changes to come.
If you'd like to prepare youCSRlf for this, you'll find plenty of information in our special report, or you can take part in one of our dedicated training couCSRs. Please contact us to find out more.
To be certified is to be part of a process of transparency, improvement and continuous evolution of your software. The certification audit generally lasts two days.
The length of time it will take you to bring your software into compliance with the specifications will depend on how long it takes to complete the audit. This time can vary from one to several months, and a certificate of effective progress can be sent to you while your product is being brought into compliance.
dThe benefits of cash register software certification
Why get your POS Software certified?
+ Justify compliance
of its software and cover itself against potential penalties in the event of non-compliance with regulations.
+ Optimize practices and processes
through requirements linked to internal processes, user documentation, after-sales service, etc.
+ Open up to new markets
benefiting from recognized certifications that may be required for certain types of tender.
+ Benefit from recognition
of the NF mark, which inspires quality, confidence and safety, both in France and abroad.
+ Keep abreast of developments
and to have a product that is regularly updated thanks to the checks carried out during annual surveillance.
+ Improve the quality of your software
in response to quality requirements - notably stemming from ISO 9001 and ISO 25051 standards.
The certification rules drawn up by INFOCERT, in conjunction with AFNOR Certification, are recognized as references.
CONTACT US
If you have any questions on a training, labeling or certification project, please don't hesitate to contact us.
Quick links
- (+33) 1.40.17.04.05
- contact@infocert.org
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