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, POS systems in France:
- must comply with the conditions of immutability, security,
storage and archiving of data (known as ISCA conditions) enforced by the "VAT anti-fraud law".
- Demonstrate compliance with the ISCA conditions through a certificate issued by an accredited body:
- Infocert, Technical Secretariat of the AFNOR (certification NF 525)
- LNE (certification of cash register systems)
- Create a mandatory set of documents required by the French authorities under the communication law
With the efsta EFR Middleware, you meet the ISCA conditions and thanks to efsta Consulting, you can get certified and meet the documentation requirements!
Important changes for POS systems from 2025
The French Finance Act 2025 brings with it a decisive change for companies that operate POS systems or cash registers in France: Self-certification (or self-certification), which has been authorized since January 2018, will be abolished. This method, which was considered an alternative to the NF525 or LNE certificates, is no longer valid as of February 15, 2025, which means that all self-certified POS solutions are no longer legally compliant.
POS systems must now prove their compliance with the VAT Anti-Fraud Act by obtaining certification from one of the two accredited bodies: Infocert or LNE.
What does this mean for your business in France?
Since February 15, 2025, cash register systems in France are no longer allowed to prove their compliance through self-certification. Instead, POS systems must be certified to ensure that they comply with French fiscalization requirements. This change affects all companies operating in France that use electronic cash register systems.
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.
