Simple fiscalization in France

Fiscal Law, Art. 88, General Tax Code, BOI 30.10.30, LNE, ISCA Conditions, NF 525. The concept of taxation is very complex compared to other countries.

Contact consultant

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

Since January 1, 2018, point-of-sale 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".
  • Proof of compliance with the ISCA conditions by means of a certificate issued by an accredited body: - Infocert, Technical Secretariat of the AFNOR (certification NF 525) - LNE (certification of cash register systems)
  • Create a binding set of documents required by the French authorities under the right of communication.

With efsta EFR Middleware, you meet the ISCA conditions, and thanks to efsta Consulting, you can get certified and meet the documentation requirements!

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

End of self-certification in France

Important changes for POS systems from 2025:

The French Finance Act 2025 brings with it a decisive change for companies operating POS systems or cash registers in France:

Self-certification (or self-certification/self-attestation), which has been permitted since January 2018, will be abolished. This method, which was considered an alternative to the NF525 or LNE certificates, is no longer officially permitted as of February 16, 2025. However, there is an important transitional regulation:

As immediate certification is not technically possible for many providers, a transitional period until August 31, 2025 was granted with BOI-TVA-DECLA-30-10-30 published on April 16, 2025. During this period, self-certification will continue to be accepted as proof of conformity by way of exception.

Cash register icon

What does this mean for your business in France?

Since February 16, 2025, POS systems in France are no longer allowed to prove their conformity through self-certification.

‍However, self-certification is still valid until August 31, 2025.

From September 1, 2025, the POS system must:
- either be certified by an accredited certification body (Infocert or LNE),
- or have demonstrably initiated the certification process - e.g. through a firm order, an acceptance of an offer or a signed contract with one of the aforementioned bodies. e.g. through a firm order, acceptance of an offer or a signed contract with one of the aforementioned bodies.

From March 1, 2026, valid certification will then be mandatory for all POS systems covered by the law.

All information on certification can be found here.
Certification France

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.

NF525 Consulting

  • efsta offers you a guide and support for the certification process, as well as for the creation of the prescribed documentation.

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

The EFR middleware offers a robust software solution for your systems. It seamlessly integrates the 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.

© 2025 All rights reserved