What the law really requires
Article 286 of the French General Tax Code requires businesses subject to VAT that take payments from consumers to use cash register software or a system that guarantees the inalterability, security, retention and archiving of data. The business must be able to prove it, in one of two ways:
- a certificate issued by an accredited body;
- an individual attestation from the software publisher.
NF525: a certification, not an obligation
NF525 is a certification mark created in 2014 by the body Infocert. Certified software has been audited by a third party, which is reassuring. But the law does not require this particular mark: it requires a certificate from an accredited body or a publisher’s attestation.
The publisher’s attestation, back since 2026
The 2025 French Finance Act had abolished the publisher’s attestation and planned to accept certification only. The 2026 Finance Act (Law no. 2026-103 of 19 February 2026, Article 125) restored it, with effect from 21 February 2026. The tax authority publishes an official template. The attestation must be issued in your company’s name and identify the software, its version and the date of acquisition.
Are they equivalent?
Legally, yes: either is enough. The difference lies in how compliance is guaranteed. With the certificate, an external body has checked the software; with the attestation, the publisher commits in writing to the compliance of its version. In both cases, keep the document with your accounting records and update it when the software’s major version changes.
What do you risk without proof?
A €7,500 fine per cash register software or system concerned, in the event of an inspection.
How to check your POS in five minutes
- Find the certificate or attestation: it must be in your name, not just the publisher’s.
- Check that the version stated matches the one you use.
- Run a daily closure and check that it is recorded.
- Test a cancellation: it must go through a visible operation, such as a credit note, not by deleting a sale.
- Export an archive and file it with your accounting documents.
And with Lago?
Lago is not NF525-certified: it provides the publisher’s individual attestation, generated on the official template, in your business’s name. The software is designed to meet the four conditions: numbered and sealed receipts, credit notes, daily, monthly and annual closures, an integrity check, an event log and an annual archive. A seven-step wizard guides you. See compliance in Lago.
Sources (in French): Legifiscal, WebLex, French Senate, written question no. 06482, SumUp, NF525 certification. This article is general information and does not replace advice from your accountant.