France mandates certified cash registers and electronic invoicing by 2026

From 1 January 2026 all cash‑register software used by VAT‑registered businesses in France must be certified to NF525 or LNE standards, with software developers having until 1 September 2026 to obtain certification. The rule, set out in the 2025 Finance Law, targets retailers handling cash payments and imposes penalties for non‑compliance. Only about 32 % of French SMEs currently have a certified solution, leaving a large majority to upgrade before the deadline.

A parallel reform forces companies to adopt electronic invoicing. Starting 1 September 2026, enterprises must be able to receive invoices through an approved state‑run platform; large firms must also issue invoices electronically from that date. The emission requirement extends to all businesses, including micro‑entrepreneurs, on 1 September 2027. Invoices must follow a standardized format such as Factur‑X and be transmitted via a “plateforme de dématérialisation partenaire” (PDP), with certain transaction data reported to tax authorities. The change affects roughly seven million French enterprises, prompting a push for early adoption of compatible billing software and expert‑accountant guidance.