NF525: certification and publisher attestations remain valid
NF525 requires your POS software to keep consumer payment data tamper-proof, secure, retained, and archived. You can demonstrate compliance with certification from an accredited body or an attestation from the software publisher. After the 2025-2026 legislative reversal, publisher attestations remain valid for online and in-store sellers.
The essentials
- VAT-registered sellers taking consumer payments are in scope; exclusively B2B sellers are excluded. Fully online sellers may qualify for a case-by-case exemption if all payments go through a bank.
- Both routes carry equal legal weight. Certification is often presented as a selling point; an attestation makes the publisher responsible for the software’s actual compliance.
- Publisher attestations remain valid, so the August 31, 2026 deadline no longer applies. September 1, 2026 concerns e-invoicing.
- The fine is €7,500 per POS software package or system, with 60 days to comply after an audit. The obligation has applied since January 1, 2018.
A retailer that sells online and in-store takes consumer payments at the counter. That point-of-sale system, whether hardware or software, falls under a separate tax obligation: NF525. If the rule seems to have changed several times, that is because it was tightened in 2025 and eased in 2026 (French Ministry of Economy, 2026).
NF525 and the e-invoicing reform are separate obligations, even though both apply to the same merchant. One secures your POS system; the other governs how you transmit invoices.
VAT-registered sellers taking consumer payments are in scope
NF525 stems from the law against VAT fraud, in force since January 1, 2018. Every VAT-registered business that records consumer payments through software or a point-of-sale system must use software that makes payment data tamper-proof and ensures its security, retention, and archiving.
An online seller is in scope as soon as they take consumer payments, including through an online POS system or online back office. A seller that deals exclusively with businesses is out of scope. An exemption may apply to fully online sales when every payment is processed through a bank; this must be assessed case by case. In practice, an omnichannel retailer with a counter register is clearly in scope.
Publisher attestations remain valid
The legislative reversal explains the confusion. The 2025 Finance Act removed individual attestations from software publishers, leaving certification by an accredited body as the only route. The 2026 Finance Act (article 125, in force since February 2026) reversed that change and reinstated publisher attestations. The DGFiP confirmed this in its March 25, 2026 BOFiP notice.
Payment data must be tamper-proof, secure, retained, and archived.
Finance Act: publisher attestations removed.
Finance Act: publisher attestations reinstated.
Both routes are valid again, and no mandatory certification deadline remains. The August 31, 2026 date applied to the planned removal of publisher attestations. That removal has since been canceled. Do not confuse it with September 1, 2026, the e-invoicing reform deadline.
NF525 certification and publisher attestations carry equal legal weight
You can demonstrate your POS software’s compliance in two equivalent ways. The first is a certificate from an accredited body: the NF525 mark, issued by Infocert, or LNE certification for point-of-sale systems. The second is an individual attestation from the software publisher, based on the template set by the authorities.
Keep the certificate from an accredited body or the individual attestation supplied by your software publisher.
Neither route is "superior" in the eyes of the law: they carry equal legal weight. Certification is often presented as a selling point; a publisher attestation is simpler to obtain and makes the publisher responsible for the software’s actual compliance.
NF525 and e-invoicing are separate obligations
Each obligation covers a different operation. NF525 secures the software that records your payments. E-invoicing governs the transmission of business-to-business invoices (e-invoicing) and consumer or international sales data (e-reporting) through an approved platform.
| NF525 (POS software) | E-invoicing | |
|---|---|---|
| Purpose | Secure your payments (tamper-proofing) | Transmit your invoices and sales data |
| Proof | Certification by an accredited body or publisher attestation | Approved platform + accounting software |
| Scope | Consumer payments recorded through POS software | B2B e-invoicing and B2C or international e-reporting |
The same retailer can fall under both. The e-invoicing reform has a separate timetable, with deadlines in 2026-2027 (the 2026 e-invoicing guide for e-commerce).
Penalties for non-compliant POS software
Non-compliance carries a fine of €7,500 for each POS software package or system concerned (French General Tax Code, article 1770 duodecies, 2026 version, Légifrance). After an audit, you have 60 days to comply. Check the delivery or receipt date on the audit report or tax notice: it sets the start of that period. If you do not comply, you remain exposed to the penalty.
myWebPOS demonstrates compliance with a publisher attestation
myWebPOS demonstrates compliance with the POS software rules through an individual attestation from the software publisher, based on the template set by the authorities. It securely records your in-store sales and sends them to the same system as your online sales.
For an omnichannel seller, counter and online sales are recorded in the same system. You close the register once instead of reconciling counter and online sales separately. myWebPOS does not exempt you from your reporting obligations. myWebPOS includes cash-control tools.
At the Brittany home & garden retailer, processing a manual order at checkout took 5 to 10 minutes before myWebPOS; with myWebPOS, checkout takes 30 seconds. Counter sales are recorded as orders in the same system as online orders.
The same team records the counter sale, then returns to preparing orders.
Check your compliance document and payment records
Check these four points:
- Confirm that you have a valid publisher attestation or NF525/LNE certificate for your POS software.
- Ask your software publisher for the attestation if you did not receive it.
- Make sure your consumer payments actually go through that software, not a spreadsheet.
- Don't confuse it with e-invoicing: also check your accounting software and its approved platform.
This guide provides general information, not accounting or legal advice. Confirm your situation with your accountant.
Frequently asked questions
NF525 is a certification mark for POS software. The underlying obligation comes from the law against VAT fraud and has required tamper-proof, secure consumer payment data since 2018. You can demonstrate compliance with NF525 certification or a publisher attestation.
Every VAT-registered business that records consumer payments through POS software, including online. Businesses that sell exclusively to other businesses are out of scope.
Yes. The 2025 Finance Act removed publisher attestations; the 2026 Finance Act reinstated them. Both routes, certification and attestation, are valid again.
Certification is issued by an accredited body (Infocert for the NF525 mark or LNE). A publisher attestation is a declaration based on the authorities’ template. Both demonstrate compliance and carry equal legal weight.
€7,500 for each POS software system concerned (article 1770 duodecies of the tax code), with 60 days to comply after an audit.
Yes. You are in scope as soon as you take consumer payments, including through an online POS system. An omnichannel seller with a physical register is clearly in scope.
No. NF525 secures your POS software; e-invoicing governs the transmission of invoices and sales data. They are two distinct obligations.
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