Question 8260 — commerce and crafts

Summary

Mr. José Gonzalez alerts the Minister of the Economy, Finance and Industrial and Digital Sovereignty, on the price control of NF525 certification for cash register software, a system made obligatory by law. Since the entry into force of article 88 of the finance law for 2016, traders subject to VAT must use certified cash register systems complying with criteria of inalterability, security, conservation and archiving, for which the NF525 standard constitutes the reference. However, in fact, only two entities (AFNOR/Infocert and LNE) are authorized to issue this certification, both accredited by COFRAC. The price of initial certification, which frequently amounts to more than 10,000 euros excluding taxes, as well as the cost of annual renewal audits, constitute a significant barrier to entry, especially for small businesses and independent publishers. Many players denounce the non-competitive nature of this market and the absence of concrete alternatives. Furthermore, despite the mention "or equivalent" in the regulations, no foreign organization has been recognized to date. According to article L410-2 of the commercial code, the Government can regulate prices or margins in sectors where competition is limited. and article L420-2 prohibits the abuse of a dominant position. Likewise, Article 102 of the TFEU prohibits the abusive exploitation of such a position on a market, in particular when it results from a legal or regulatory quasi-monopoly. Finally, case law (CJEU, Altmark, 2003; CE, July 11, 2012, no. 347394) recalls the obligation for the State to guarantee the accessibility of public services or services of general interest, even when they are entrusted to private operators. Also, he asks whether the Government intends to legally regulate, by decree, the maximum price of NF525 certification and its equivalents, open the approval procedure to other competent organizations, including foreign ones or, failing that, propose a revision of the regulations in order to prevent any exploitative situation and guarantee equal access to the market and promote innovation for the benefit of consumers and publishers alike.

Machine translation from French. The official text remains authoritative.

Timeline

1. 8 July 2025

   Question

   Source: DateQuestion

2. 10 March 2026

   Réponse

   Article 43 de la loi de finances pour 2025 a imposé, à compter de son entrée en vigueur, le 16 février 2025, que le respect des conditions d'inaltérabilité, de sécurisation, de conservation et d'archivage des données des logiciels et systèmes de caisse utilisés par un assujetti à la TVA soit garanti par la seule obtention d'un certificat délivré par un organisme tiers accrédité dans les conditions prévues à article L. 433-4 du Code de la consommation. En revanche, les parlementaires ont choisi de rétablir la possibilité pour les éditeurs de logiciels et systèmes de caisse d'attester individuellement de la conformité des solutions qu'ils commercialisent avec l'obligation de sécurisation prévue au 3° bis du I de article 286 du Code général des impôts. Le recours à un organisme agréé n'est donc plus, à ce jour, obligatoire (cf article 125 de la loi de finances pour 2026).

   Source: DateReponse

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• José Gonzalez · auteur

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