Who must comply with French fiscalization? Scope, exemptions, and responsibilities
The obligation to use compliant cash-register software falls on VAT-liable businesses that take payments from private customers through a POS system. Several categories are excluded, and a few nuances catch businesses out, so the scope and the split of responsibilities between the merchant and the publisher are worth clarifying. Here is who is responsible for what.
Who must comply
The obligation targets VAT-liable persons — individuals or companies — in any sector, that supply goods or services to private customers (B2C transactions that do not give rise to an invoice) and record those payments through cash-register software or a POS system. In practice, this covers most physical retail and hospitality: shops, restaurants, cafés, hotels, salons, and local services.
Selling to both businesses and consumers: the all-or-nothing rule
Scope is not divided transaction by transaction. If a business sells to both professionals (B2B) and private individuals (B2C), the entire POS system must meet the anti-fraud requirements — a single B2C activity is enough to bring the whole cashiering system into scope. And a merchant who voluntarily issues a formal invoice to a private customer is not thereby released: as long as those sales are recorded through a POS system, secure cash-register software remains mandatory.
Who is exempt
- ❌ Purely B2B businesses, which invoice exclusively other professionals. They fall outside the scope because they are already required to issue invoices under article 289 of the CGI.
- ❌ Businesses under the VAT-exemption scheme (franchise en base, article 293 B of the CGI).
- ❌ Businesses carrying out exclusively VAT-exempt transactions (article 286 of the CGI) — for example medical practices, certain educational institutions, and specific non-profits. They stay out of scope even if they use cash-register software to record customer payments.
- ❌ Foreign businesses registered for VAT in France but not established there — such as distance-sellers with no physical presence — are exempt by administrative tolerance. The flip side matters: French branches and subsidiaries of foreign companies are established in France and are therefore in scope.
- ❌ Activities that do not use a POS system to record payments.
Worth remembering: the obligation is not about whether you use a till, but about whether it is compliant if you do.
E-commerce: a conditional tolerance, not a blanket exemption
Being online does not automatically place a business outside the scope. What applies is a tolerance (mesure de tempérament): an online retailer that accepts payment only by bank card or transfer, handled by a financial institution in direct communication with the tax authority, is excused from securing its cashiering database.
That tolerance falls away the moment payment methods are mixed. If the store also accepts cash on delivery, gift cards, or “click and collect” where the customer pays in store, those transactions must comply — and the entire cashiering system falls back into scope. E-commerce is therefore only exempt for as long as its payment flows stay strictly within the tolerated channels.
The publisher / merchant split
The legal obligation falls on the VAT-liable user, the merchant, who must be able to present a valid supporting document for the software in use. But it is the publisher that produces that document, whether an accredited certificate or an individual attestation. When it issues its own attestation, the publisher takes on its own liability for its solution's compliance.
| Role | Responsibilities |
|---|---|
| Merchant (VAT-liable) | Use compliant software and hold a valid supporting document for the version in use |
| Software publisher | Make the solution ISCA-compliant and supply the proof (certificate or attestation) |
Not to be confused with e-invoicing
The scope described here is that of the anti-fraud regime for cash-register software. It is separate from the e-invoicing obligation, which follows its own rules and timeline. One business can fall under both, but they are two distinct obligations.
Next steps
Do you publish cash-register software and do your customers fall within the scope above? fiskaly SIGN FR gives you the technical foundation to cover the four ISCA requirements and secure your mode of proof. Test the API for free, with no commitment, or talk to our team.
Related reading: French fiscalization explained: the four ISCA obligations, French POS Compliance: The Self-Attestation checklist for software publishers, VAT recodification CGI to CIBS: impact on certified cash register software.
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.
