- Short answer
- If the rule applies: €7,500 per different register software not proven compliant at inspection, then 60 days to comply, or the fine can apply again.
- How the fine is counted
- €7,500 for each different cash-register software or system you can't prove compliant.
- After the 60 days
- The tax office can ask again; if you still can't prove compliance, the fine applies again.
- Proof accepted since February 21, 2026
- A certificate from an accredited body, or the software editor's individual attestation.
- Check Shopify's certificate
- Infocert certificate number 525/0700-1, or Settings > Comply in Shopify POS.
How much is the fine for an uncertified POS in France?
Article 1770 duodecies of the French tax code targets VAT-registered businesses that can't prove their cash-register software meets four conditions: inalterability, security, storage and archiving of the data. As BOFiP, the tax administration's official commentary, sets it out, such a business is liable to a €7,500 fine.
The fine is counted by software. Where you hold several different cash-register software packages or systems, BOFiP makes it due for each one you can't prove compliant. Where the systems deployed across all points of sale of one legal entity are absolutely identical, that entity can produce a single certificate or a single attestation.
Once the fine is applied, you have 60 days to bring your software into line. The period runs from the day after the inspection report is handed to you or received, and it expires on the 61st day.
The 60 days are not the end of it. After they pass, the tax office can ask for proof again, for example in a new unannounced inspection or a later accounting audit, and if you still can't produce it, the fine applies again.
How a tax inspection triggers the fine
The tax administration can ask for your proof during an unannounced inspection under article L. 80 O of the French tax procedure code. It doesn't have to show the software was used for fraud, and the fine also applies if you, or your company's legal representative, refuse the inspectors' intervention.
Proof is either a certificate from an accredited body or the software editor's individual attestation. The 2026 finance law restored the editor's attestation, after the 2025 finance law removed it from February 16, 2025, with effect from February 21, 2026.
Shopify's side of this is its Marque NF525 certification for Shopify POS, issued through Infocert, a third-party certification service. You can view its details on Infocert's website with certificate number 525/0700-1, or in Shopify POS under Settings > Comply.
Shopify's Article 88 page, named for Article 88 of France's 2016 Finance Act, separately says that to comply with it you need to download and complete a Loi Anti-Fraude TVA document, a self-attestation provided by Shopify, and keep it in your records, and calls it a valid way of establishing compliance; the copy we read on September 26, 2026 names Shopify POS version 9.12.0 and the 9.XX.XX minor versions of version 9, not the version 11.3 or later that Shopify's France requirements tell you to update to.
Does the certified-software rule apply to your business?
The duty in article 286 of the French tax code covers VAT-registered businesses that sell to private customers and record those payments in cash-register software. BOFiP applies the €7,500 fine only to businesses under that duty, and its commentary on the scope sorts the common cases:
Who the certified-software rule covers
| Your situation | Under the rule? |
|---|---|
| You sell to both businesses and private customers | Yes |
| All your turnover is with business customers | No |
| You're on the franchise en base VAT scheme | No |
| You're on the agricultural flat-rate VAT refund scheme | No |
| You make only VAT-exempt sales | No |
| French branch or subsidiary of a foreign company | Yes |
| Foreign company registered for VAT in France but not established there | No, by administrative tolerance |
BOFiP BOI-TVA-DECLA-30-10-30 (version of March 25, 2026), §10–25, read September 26, 2026.
Whether or not the rule covers you, Shopify says all businesses that sell in person in France must have a French business registration number (SIREN) and a French business establishment number (SIRET) for each selling location, and that on Shopify POS 11.3 or later you must activate Comply before you can accept in-person sales.
Where Shopify's NF525 certification stops
Shopify names two steps to stay compliant in France: update Shopify POS to version 11.3 or later, and install the free Comply app. On 11.3 or later, you must activate Comply before you can accept in-person sales.
The certification is also tied to how you take payments. Shopify says it's eligible for stores in France that have Shopify Payments activated; with a third-party payment provider, your payment configuration might not be covered, and Shopify recommends consulting local legal counsel.
Older versions keep working, and Shopify spells out the risk:
You can continue to use Shopify POS versions older than 11.3, with or without the Comply app installed, but your sales might not meet Marque NF525 requirements. It's recommended that you consult local legal counsel about compliance risks, and consider upgrading to Shopify POS version 11.3 or later with the Comply app activated on your store.
Compliance also changes the register itself: Shopify's France list bars offline transactions and product bundles, among other limits, set out in our answer on fiscal cash-register rules.
Who carries the risk outside Shopify's certification?
On receipts, Shopify's requirements page is explicit: “You're responsible for making sure that your receipts meet the legal requirements that apply to your business.”
No Shopify page we have found says Shopify, rather than the merchant, carries an NF525 fine — as of September 26, 2026, that reading covers Shopify's POS country requirements and managing receipts pages, its Article 88 page for selling in France, the Comply listing and the Shopify POS product page.
If your setup sits outside the certification, plan as if the fine and the 60 days are yours: move to Shopify POS 11.3 or later with Comply activated, or get local counsel's view on your payment setup before an inspector asks.
This article was written entirely by AI under human editorial direction. The editor sets the topic and structure, runs multi-stage validation on facts, links, and interactive elements, and verifies the output is useful from a business perspective. All claims are checked against official Shopify sources. Details may change — always confirm critical data at shopify.com.
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