In order to combat VAT fraud, the publishers of cash register software can no longer prove their compliance by producing an individual certificate. Only software that has been certified will therefore be accessible to companies.

Thus, at 1^er september 2025, software or cash register system publishers must:

• have applied for software certification;
• be able to prove a firm commitment to compliance with an accredited certifying body (contract concluded, acceptance of a quote, firm order). This commitment must have been made before August 31, 2025.

Finally, publishers had to be able to provide proof of a certificate no later than 1^er March 2026. Given the large number of applications for certification, this deadline is now set at 1^er September 2026.

The certificate, issued by an accredited third-party organization, is intended to certify that the software meets the requirements for the inalterability, security, retention and archiving of the required data.

This measure thus makes it possible to secure the data and to facilitate the access of the tax administration to them.

France Num puts at your disposal a page of information on cash register software and its certification.

Which companies are affected?

Companies subject to VAT which:

• only carry out transactions not subject to the invoicing obligation (e.g. VAT-exempt transactions);
• use cash register software (although not required).

What sanction?

A company that does not use cash register software with a certificate issued by an accredited body shall be fined €7,500 by software or cash register system concerned.

It has 60 days to comply. After this period, a new fine of €7,500 will apply.