- France’s 2026 Finance Law reintroduces self-certification as a valid method to prove software compliance, alongside certification by accredited bodies.
- Both certification and publisher’s attestation are now accepted as proof under Article 286 CGI and recognized during tax audits.
- The attestation process is expected to be more complex, requiring strict adherence to an official template, with publishers assuming full legal responsibility.
- Technical compliance requirements for POS systems remain unchanged; self-certification does not reduce compliance obligations or audit exposure.
- The amendment is effective from 20 February 2026, but further administrative details are still pending.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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