Regulatory updates - France

DGFiP has extended the deadline for POS software and cash‑register systems to be certified by an accredited certification body to September 1, 2026.

The postponement follows a previous reform to the certification process, where the option for self-certification was removed. Now, only certificates issued by an accredited body are accepted as proof of conformity.

Who must obtain the certificate?

The publisher of the software or cash register system is responsible for applying for certification from an accredited body and must transmit the certificate to the user of the tool.

The certificate must be retained by any taxable persons using software or systems with cash register functionality that tracks receipts of non-taxable persons (B2C).

Why is POS certification required?

Certification of point-of-sales devices ensure that transaction data reporting to the French tax authority adequately complies with standards for:

• inalterability,
• security,
• conservation, and
• archiving of data.

Penalties

Businesses using POS systems that have not been certified by an accreditation body are liable to a fine of 7,500 EUR per concerned unit, as defined in Article 1770 duodecies of the General Tax Code.

On September 18, 2025, the Directorate General of Public Finances (DGFiP) and the Agency for State Financial Information Technology (AIFE) launched the electronic invoicing directory consultation service. This online directory publicly lists all companies and public sector entities subject to electronic invoicing. It displays each entity’s approved platform provider (Plateforme Agréée, formerly PDPs) and electronic billing address. 

The directory serves as a critical tool for the e-invoicing reform implementation, allowing any interested party to: 

• Verify if a company is in scope of the mandate; 

• Identify which platform a company uses; and 

• Access electronic billing addresses for the transmission of electronic invoices. 

Nearly 80 approved platforms are connected to the directory and are updating their customers' billing information. More than 120,000 companies have registered their electronic billing addresses, showing early preparation for the mandate. 

AIFE also confirmed the upcoming launch of the "Declaration" service for submitting mandatory e-invoicing and e-reporting data. A pilot phase is planned for February 2026, allowing businesses to test the system in real-time without incurring financial penalties. 

The president of the AFNOR Electronic Invoicing Commission in France shared a letter received from the French Ministry of Public Accounts and the Minister Delegate for Trade, Crafts, SMEs, and the Social and Solidarity Economy. The contents of the letter announce 10 simplifications and allowances, providing a wide range of clarifications to taxpayers regarding the upcoming French obligations. 

Select measures are expected to be adopted into the 2026 Finance bill, either by order or decree, while others will be implemented through amendments to existing decrees or doctrinal means. 

The simplifications serve to rectify and reduce reporting obligations. They are categorized as: 

• International flows – for receivers, there will no longer be a requirement to provide line-by-line details in e-reporting. 

• Transaction count reporting – this obligation has been eliminated for both B2B and B2C transactions. 

• "Blank" e-reporting – this obligation has also been eliminated. This will no longer be required when no taxable VAT operations have occurred in a period. 

• Additional data requirements – this obligation is no longer being pursued, thereby alleviating taxpayers. 

• Operations outside the EU – the obligation to e-report for French-established taxpayers for operations outside the EU is eliminated. 

The allowances serve to provide flexibility for taxpayers in unique business scenarios. They are categorized as: 

• Simplified VAT margin calculation – permitted for B2C transactions in the context of e-reporting, with the option to regularize later via VAT declarations. 

• Entities without SIREN numbers – exclusion from penalties for these entities, as they cannot be integrated into the invoice recipient directory. 

• SIREN-registered entities – for those not yet in the directory/annuaire due to administrative issues, they will be allowed a grace period for penalties. 

• Non-established taxpayers (operations in France) – the obligation to issue electronic invoices for these taxpayers is postponed until September 2027. 

• Non-established taxpayers (intra-community transactions) – the obligation to issue electronic invoices is also postponed until September 2027. This postponement aims to enable the emergence of solution providers that can help address these specific scenarios. 

These key simplifications and allowances regarding the upcoming e-invoicing and e-reporting obligations in France aim to reduce administrative burdens for businesses while maintaining tax oversight.