The publisher's individual attestation is back: what the loi de finances 2026 changed.

The publisher's individual attestation is back: what the 2026 Finance Act changed

Since February 21, 2026, cash-register software publishers can once again prove their solution's ISCA compliance with an individual publisher attestation, as an alternative to a certificate from an accredited body. That is the effect of article 125 of the 2026 Finance Act (Law no. 2026-103 of February 19, 2026), which reverses the exclusive-certification requirement introduced a year earlier. Here is the timeline and what the reversal changes in practice.

The timeline, step by step

The ISCA obligation has existed since 2018 and, from the outset, allowed two modes of proof: the accredited certificate or the publisher attestation. The recent sequence upset that balance before restoring it.

What it means: two equivalent routes

Since February 21, 2026, a cash-register system can again be justified either by a certificate from an accredited body (LNE or InfoCert) or by the publisher's individual attestation, matching the tax authority's official template. Both routes carry the same legal weight. The certificate has lost none of its value: the reform adds an option, it removes none.

Key point: this is a change in the mode of proof, not the standard. The four ISCA requirements remain mandatory and apply in full, whichever route you choose.

What does not change

• The underlying obligation, unchanged since January 1, 2018.
• The four ISCA requirements (inalterability, security, conservation, archiving).
• The publisher's liability, fully engaged once it issues its own individual attestation.

The in-house development exception: you cannot attest for software you built for your own use

One important limit is worth keeping in mind. The publisher that issues the attestation cannot be the same taxable person in whose name it is issued. In practice: a business that develops its own cash-register or invoicing software, for its own use, cannot issue its own attestation of compliance. For those systems, the only valid proof is a certificate from an accredited body (LNE or InfoCert), after a full audit.

There is one narrow exception: a business whose declared activity is genuinely publishing cash-register or invoicing software can issue its own individual attestation, including for a system it uses itself. That publishing activity must be real and demonstrable.

Key point: the return of the publisher’s individual attestation does not let a company, whatever its size, attest a system it developed for its own use. For those systems, accredited certification remains the only route. (BOFiP BOI-TVA-DECLA-30-10-30, § 375.)

For publishers: how to approach the choice

The attestation lightens the paperwork and entry costs; accredited certification stays relevant when a customer — often a large account — expects that level of proof. The right choice depends on your market and your customers. We break down that decision framework in a dedicated article.

Next steps

Whether you go with the publisher attestation or accredited certification, fiskaly SIGN FR provides the technical foundation aligned with the LNE and NF525 standards to sign, journal, and archive your data. Test the API for free, with no commitment, or talk to our team.

Related reading: Penalties and audits: what non-compliant cash software costs in France, Who must comply with French fiscalization? Scope and exemptions, French fiscalization explained: the four ISCA obligations.

Last updated: October 2026. This article is general guidance, not legal or tax advice. Confirm the applicable scope and requirements against the French tax authority's current guidance (BOFiP, bofip.impots.gouv.fr) and the text of article 286-I-3° bis of the CGI on Légifrance.