Extension of the Compliance Deadline
The BOFiP update published on 2 October 2025 extends the compliance deadline for cash register software and systems to 31 August 2026.
Under this measure, only a certificate issued by an accredited body will serve as proof of compliance, replacing the self-declaration previously issued by software publishers.
Key implementation dates:
- Until 31 August 2025: the publisher’s self-declaration remains acceptable ;
- From 1 September 2025 to 31 August 2026: software must be either certified or undergoing certification, with publishers providing a formal commitment to an accredited certification body ;
- From 1 September 2026 onwards: only an accredited certificate will be recognised as valid proof of compliance.
This extension aims to allow software publishers sufficient time to obtain certification and to enable certifying bodies to manage the large number of expected applications, part of the broader effort to combat VAT fraud and strengthen transactional transparency.
