Self-Attestation returns for POS software in France

Self-Attestation officially returns in France: What POS publishers need to know now

Following months of uncertainty, the French legislator has formally confirmed the return of self-attestation as a valid means of proving compliance for POS software in France, with the publication of the relevant provisions of the 2026 Finance Bill on 2 February 2026.

It is now officially confirmed what was previously only anticipated: self-attestation is once again an accepted means of proving compliance for POS software in France.

This announcement marks an important shift in the regulatory framework—but it does not change the technical obligations imposed on cash register systems. For POS publishers, the key question is no longer if self-attestation will return, but how to manage compliance safely under this renewed regime.

What has changed—and what has not

With the adoption of the relevant provisions of the 2026 Finance Bill, POS publishers will now choose between:

• certification by an accredited third party (LNE / INFOCERT), or
• individual self-attestation of conformity.

What remains unchanged is the substance of the law. Article 286 of the French General Tax Code still applies in full. POS systems must continue to guarantee the four ISCA principles:

• Inalterability
• Security
• Conservation
• Archiving

Self-attestation simplifies the form of proof—not the level of compliance.

Self-Attestation: more flexibility, full responsibility

While self-attestation can reduce administrative overhead and speed up time to market, it also places full legal responsibility on the software publisher. In the event of a tax audit, it is the publisher who must demonstrate—technically and reliably—that all legal requirements are met.

There is no external certificate to rely on. Robust system design, traceability, and audit-readiness therefore become even more critical.

fiskaly: built for certification and self-attestation alike

Our technical approach has always been aligned with the strictest interpretation of French fiscal requirements—regardless of whether certification or self-attestation applies.

With fiskaly SIGN FR, you get:

• cryptographic transaction signing and chaining,
• inalterable technical logging,
• secure closure management,
• compliant tax archiving via API.

As these foundations are at the heart of our solution designed for accredited certification, they are also able to support providers and editors who chose the self attestation route.

Read more about SIGN FR here.

Our recommendation: choose flexibility, not risk

The return of self-attestation offers new options, but it should not be mistaken for a relaxation of compliance duties. Whether you opt for self-attestation or certification, the technical expectations of the tax authorities remain high - and we are here to support you.

By relying on fiskaly, you stay:

• compliant today,
• audit-ready tomorrow,
• and flexible for future regulatory changes.

👉 Certification or self-attestation—fiskaly keeps you on the safe side.