Financial law, Art. 88, General Tax Code, BOI 30.10.30, LNE, ISCA conditions, NF 525. The French concept of taxation is very complex compared to other EU countries.
efsta Compliance as a Service: The secure solution to comply with the VAT fraud law in force since 2018 and to tax correctly!
Since January 1, 2018, cash register systems in France must:
With the efsta EFR Middleware you fulfill the ISCA conditions and thanks to efsta Consulting you can get certified and fulfill the documentation requirements!
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 compliance as an exception.
What does this mean for your company in France?
Since February 16, 2025, POS systems in France are no longer allowed to prove their compliance through self-certification.
However, self-certification is s t ill valid untilAugust 31, 2025.
From September 1, 2025, the POS system must: 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, 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.
We have the solution! The ISCA requirements are met by using the efsta EFR middleware. And completed with certification and the required documentation by efsta Consulting. We stand for legal compliance!
EFR takes care of most of the certification requirements, reducing your own development.
Thanks to our development work, we offer you advanced solutions that keep your company at the forefront of technology.
Simplified audit, as the EFR has already been audited and certified by other partners.
Archive integrity check tool developed by efsta for tax authorities.
Always compliant and up-to-date with new legal changes. We offer full reliability and functionality on site.
efsta offers you a guide and support for the certification process and for the preparation of the required documentation.
The efsta solution is perfect for small, medium and large companies. You don't have to sacrifice functionality, even if you have multiple locations or a branch system. Efsta can also be up and running quickly with minor customizations, which is important for companies in a dynamic environment like fiscalization.
The data from the ERA is encrypted and transferred to the efsta cloud for long-term archiving for legal retention.
Each transaction is numbered and securely chained to prevent data manipulation.
Data exports, updates, email alerts in case of system failures. Offline & online mode - uninterrupted operation.
With the help of a certificate (with public key and private key), each document is signed once.
In the event of a tax audit, the tax authorities can verify the integrity of the archive.
