Compliance

What the law requires of POS software — and how UNITICE meets it

Since the 2016 Finance Act, all checkout software must guarantee four conditions: inalterability, security, retention and archiving of data. UNITICE software meets the 4 legal conditions for POS software.

Compliance

Each receipt, sealed and checkable.

Sales, credit notes and closings are chained and signed. The inspector reads, nobody edits.

Compliance

Your closings, in one move.

The cashier closes the day in one move. If you choose, the day, the month and the year close on their own. A missed day is caught up without retyping.

Inalterability

Any recorded checkout data can no longer be changed or deleted without a trace.

Securing

Data is protected against any alteration, by encryption and cryptographic chaining.

Retention

Data is retained and closed by period — daily, monthly, yearly.

Archiving

The archives are frozen, dated and exportable for the tax authority.

What the law says

The obligation is set out in article 286, I, 3° bis of the Code général des impôts. A business that records its sales with POS software must “use software or a system satisfying conditions of inalterability, security, conservation and archiving of data for the purpose of inspection by the tax authority”. These conditions are “attested by a certificate issued by an accredited body [...] or by an individual attestation from the software publisher, in accordance with a template set by the tax authority” (Légifrance).

This covers businesses subject to VAT that sell to private customers and record payments with POS software or a till system (BOI-TVA-DECLA-30-10-30).

If the attestation or the certificate is not produced, Article 1770 duodecies provides for a fine of 7 500 € per POS software or system, with sixty days to become compliant (Légifrance).

Two supporting documents, the same value

Abolished in 2025, the software publisher's attestation has been restored since 21 février 2026 by the Finance Act for 2026. The tax authority confirms it: businesses may produce "either the certificate issued by an accredited body, or the individual attestation" from the software publisher (BOFiP, 25 mars 2026).

Uncertified software, covered by its software publisher's individual attestation, is therefore compliant. The attestation template is published by the administration (BOI-LETTRE-000242): the publisher fills in part 1, the user business completes and signs part 2.

Two levels of guarantee

Included

Included compliance

UNITICE software meets the 4 legal conditions for POS software.

Find out more

Option

Third-party fiscal processing

For the strongest guarantee: your fiscal data handled by a specialised independent third party.

Find out more

The document to present in the event of an inspection

The document to present in the event of an inspection is the software publisher's individual attestation, conforming to the template set by the tax authority (BOI-LETTRE-000242). It has value only if the user business completes and signs its part 2.

The LNE reference framework, our reference point

The compliance stated by UNITICE means that the software meets the requirements of the LNE reference framework (Laboratoire national de métrologie et d'essais). UNITICE is not certified by the LNE: compliance is attested by the software publisher, as the law allows.

Frequently asked questions

Is the UNITICE attestation enough in the event of an inspection?

Yes. The publisher's individual attestation, matching the template set by the tax authority, is supplied with the subscription. You sign section 2, then present it in the event of an inspection.

Why did UNITICE choose the publisher's attestation rather than certification?

Because the law places them on the same footing. UNITICE software meets the 4 legal conditions for POS software, and its publisher attests to it, as article 286 of the General Tax Code has allowed since the Finance Act for 2026. Rather than funding a certification, UNITICE invests in what goes further: third-party fiscal processing, as an option, entrusts your fiscal data to an independent third party, and e-reporting will send your sales to the tax authority from September 2027. We think that is where the future of tax audit lies.

Who is covered by the obligation?

Any person subject to VAT who records payments from private customers with POS software.

Why add third-party fiscal processing?

For the strongest guarantee: your fiscal data handled by a specialised independent third party.

A compliant till, without thinking about it

Included compliance · Third-party fiscal processing as an option