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Taxation
End of self-certified checkout software, check your compliance!
Publié le 25 février 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The 2025 budget puts an end to the use of self-certification for cash-register software publishers. Entrepreneur.Service-Public.fr explains what this means for your company.
In order to combat VAT fraud, the publishers of cash-register software can no longer prove compliance by producing an individual certificate.
Publishers must therefore must obtain a certificate certifying that their software meets the requirements for the unalterability, security, retention and archiving of the required data.
This certificate shall be issued by an accredited third-party body. This measure thus makes it possible to secure the data and to facilitate access to them by the tax authorities.
For more information on cash purchase software and its certification, France Num offers a detailed page.
Please note
Accounting or management software is not affected by this measure.
Which companies are affected?
Companies subject to VAT who:
- only carry out transactions which are not subject to the invoicing obligation (e.g. VAT-exempt transactions);
- use cash register software (although not required).
Reminder
Taxable companies benefiting from the tax-free regime or carrying out exclusively VAT-exempt transactions are not affected by this new measure.
What penalty?
A company which does not use cash-register software with a certificate issued by an accredited body shall be fined €7,500 by the relevant software or cash register system.
It has 60 days to comply. After this period, a new fine of €7,500 will apply.