With the September 1, 2025 deadline just a few weeks away, businesses using cash register software or systems need to ensure that their solution is in the process of being certified.
Taxable persons subject to VAT who carry out transactions not subject to invoicing (non-business customers), and who record these transactions using a cash register software or system, are required to use a secure software or system that meets the following four conditions:
- conditions of inalterability,
- security conditions,
- storage conditions
- data archiving conditions.
Before 16/02/2025
Taxable persons (mainly shopkeepers and restaurant owners) justified the compliance of their cash register software by :
- Certification issued by an accredited body, or ;
- An individual certificate issued by the software publisher itself attesting to compliance with the four conditions listed above. The publisher of the self-certified software was in compliance with these conditions
From 16/02/2025
Taxable persons must produce a certificate issued by an accredited body to prove that the software or cash register system they use to record their customers' payments meets the compliance requirements.
Implementation schedule :
From February 16, 2025 to August 31, 2025, taxable persons using non-certified cash register software or systems can continue to prove their compliance by producing an individual certificate issued by the publisher.
From September 1, 2025 to February 28, 2026, all cash register software and systems must be certified by the publisher. On this point, the publisher must be able to provide proof of a firm commitment, by August 31, 2025 at the latest, to comply with an accredited certification body (through the conclusion of a contract or acceptance of an estimate).
Penalties for non-compliance
Companies that fail to use cash register software certified by an accredited body will be liable to a fine of €7,500 per software or cash register system concerned, and will have 60 days in which to comply. After this period, a further fine of €7,500 will apply.
Actions to be taken
All taxable persons using cash register software must contact their software publisher to ensure compliance and obtain :
- From September 2025: proof that the publisher is in the process of being accredited by a third-party organization, by signing a firm commitment before 08/31/2025 (quotation, contract, etc.).
- From March1, 2026: obtain proof of accreditation from your publisher.
