Possible comeback of Self-Attestation in France

Is mandatory POS software Certification being called into question?

Amendment No. I-2546, adopted by the Senate as part of the 2026 Finance Bill (PLF), proposes to restore individual attestation of conformity for POS software in France. As the Finance Committee of the National Assembly examines the 2026 budget in a new reading, the possibility of a comeback of self-attestation is becoming clearer.

If this measure is confirmed, it would remove the obligation for POS publishers to obtain third-party certification (LNE or NF525), a process often perceived as costly and time-consuming, especially for smaller software providers. However, this does not mean compliance becomes easier. While the administrative form may be simplified, the technical and legal requirements remain just as strict.

This is precisely where fiskaly acts as your reliable and trusted partner—whatever the final outcome of the legislation.

Self-Attestation: Administrative Simplification, but Major Legal Exposure

The proposed return to self-attestation is often framed as a way to reduce market entry barriers. In reality, it shifts a significant portion of the risk directly onto the software publisher.

Under the current certification regime (via LNE or NF525), compliance is audited in advance by an accredited third party. The resulting certificate offers a strong presumption of compliance and legal protection. With self-attestation, this safety net disappears: the publisher alone bears responsibility in the event of a tax audit.

In other words, self-attestation simplifies paperwork—but increases legal exposure. Technical robustness of the cash register system is critical to ensure that later audits of taxpayers can be safely operated.

The Mandatory Technical Result Remains Unchanged (ISCA Principles)

It is essential to understand that the 2026 PLF amendment only affects the form of proof (attestation vs. certification), not the substance of the law. Article 286 of the French General Tax Code remains fully applicable.

POS software must still technically guarantee the four ISCA pillars:

• Inalterability
• Security
• Conservation
• Archiving

Even under a self-attestation regime, your software must be able to demonstrate, during a tax audit of your customers (taxpayers), the effective implementation in their cash register system of:

• Inalterability through chaining Each transaction is digitally signed and cryptographically linked to the previous one, making undetected deletion or modification impossible.
• Full traceability (logging) An inalterable technical event log recording all sensitive operations (time changes, purges, updates, etc.).
• Closure management Daily, monthly, and annual closures.
• Archiving The ability to generate structured, signed archives that can be independently audited by the tax authorities.

👉 Self-attestation does not lower the level of technical requirements. It merely removes the need to go through an external certification process.

fiskaly: Your trusted compliance partner — whatever the scenario

At fiskaly, our mission is clear: to make POS compliance safe, reliable, and future-proof, regardless of how the regulatory framework evolves.

Our solutions are designed to fully meet the requirements imposed by INFOCERT and LNE—because technical requirements remain unchanged, whether certification or self-attestation applies.

With fiskaly SIGN FR, you benefit from:

• Digital signature & cryptographic chaining
• Inalterable logging
• Secure tax archiving —all provided via a proven, production-ready API.

If self-attestation is confirmed

Even in a self-attestation regime, you are not on your own. fiskaly provides a trusted technical foundation that keeps you on the safe side during tax audits. Our API helps you meet all legal requirements with confidence—while you remain fully aware of your legal responsibility as a publisher.

If you choose LNE / INFOCERT certification

Prefer to go the certification route—or need to, because it remains mandatory? No problem at all. We will accompany you on this path as well.

fiskaly supports you far beyond the API:

• Pre-filled documentation (technical architecture, security dossiers, functional mapping)
• Dedicated audit support to answer auditors’ questions on cryptography and data integrity
• Continuous monitoring, ensuring long-term compliance as certifications are renewed annually

👉 Certification or self-attestation: fiskaly stands by your side in both cases.

Timeline: Certification is still the only valid rule—for now

Our recommendation is clear: do not change your compliance strategy prematurely.

As of today, Article 286 of the CGI still requires certification by an accredited body. The legislative process is not yet finalized:

• November 2025: Amendment adopted by the Senate
• December 2025: Joint Committee failed
• January 2026 (around Jan 8): New reading planned at the National Assembly

As long as a final version of the Finance Bill (PLF) has not been passed and promulgated, the August 31, 2026 deadline for POS certification remains fully applicable. Read more about it here.

Conclusion: Stay compliant today. Be ready for tomorrow.

Do not bet your compliance on a legislative hypothesis.

By integrating fiskaly SIGN FR today, you:

• comply with current certification requirements,
• remain fully audit-ready,
• and are technically prepared for a possible return of self-attestation.

You keep control of your product. We ensure the security of your tax data—whatever the regulatory outcome.