NF525 tills for restaurants: what applies in 2026

Up to date as of 2 October 2026. Tax rules change: have your accountant confirm your situation before you decide anything.

What changed in 2026

Article 125 of Law no. 2026-103 of 19 February 2026 brought back the individual publisher attestation. To prove that your till software complies, you can now produce either:

• a certificate issued by an accredited body;
• or an individual attestation drawn up by the software publisher.

This has applied since 21 February 2026. The regime that was due to start on 1 September 2026, under which only a certificate would have been accepted, has been cancelled.

NF525 certified till or attestation: which one?

“NF525” is the name most people use for the certification of till software. An NF525 certified till is therefore one of the two ways to prove compliance. It is no longer the only one: the publisher’s attestation is equally valid proof for the tax authorities.

Either way, what matters is the same: the software must meet four conditions, and you must be able to show the document that proves it.

The four conditions your till must meet

The BOFiP (BOI-TVA-DECLA-30-10-30) sets four cumulative conditions:

• Inalterability. A recorded sale cannot be changed. A correction is added as a new entry, without erasing the original.
• Security. Data cannot be deleted or altered without leaving a trace.
• Retention. The recorded data is kept by the system.
• Archiving. The software can archive the data to fix it at a given date.

The required closures

The till must also run a daily closure, a monthly closure and an annual closure. Each closure records the total for the period and a perpetual total, which adds up every sale since the system was first used and never resets to zero.

The publisher attestation in practice

The tax authorities published the official attestation model on 25 March 2026: BOI-LETTRE-000242. It has two parts:

• Part 1, signed by the publisher’s legal representative, who declares that the software meets the conditions.
• Part 2, signed by you, the business owner, declaring that you use this software to record your customers’ payments.

An attestation whose part 2 is not filled in and signed is incomplete. Keep both parts together, ready to show during an inspection.

What you risk

• No certificate and no attestation: a fine of €7,500 per piece of till software or system (article 1770 duodecies of the French tax code). You then have 60 days to comply, after which the fine can apply again.
• A false attestation: this is forgery, punishable by 3 years’ imprisonment and a €45,000 fine (article 441-1 of the French criminal code). Do not sign part 2 for software you do not actually use.

The fine is counted per piece of software: if you take payments on several systems, each one must be covered.

What changes on 1 January 2027

Ordinance no. 2026-671 of 27 July 2026 rewrote article 1770 duodecies of the French tax code. In its version applying from 1 January 2027 (in French), it refers to article L. 216-40 of the code on taxes on goods and services (CIBS). The fine stays at €7,500 per piece of till software or system, with the same 60 days to comply.

The new wording only mentions a “certificate”. As of 2 October 2026, the tax authority pages cited above still present the publisher’s attestation as valid proof. Review this with your accountant before the end of the year.

Your 2026 till obligations: the checklist

1. List every till software or system you use to take payments from customers.
2. For each one, get a certificate from an accredited body or the publisher’s individual attestation on the BOI-LETTRE-000242 model.
3. Fill in and sign part 2 of each attestation.
4. Check that your daily, monthly and annual closures are done and that the perpetual total appears.
5. File the documents where you will find them on the day of an inspection.
6. Have your accountant review the whole set.

Comparing vendors? Our restaurant POS software comparison sets them side by side, criterion by criterion, and our other comparisons look at them one by one. If you run a pizzeria, also read the 6 things to check on a pizzeria POS system.

A question about your till?

Want to know how the Maxilog point of sale approaches these points, including for orders that come in from Uber Eats and Deliveroo? Ask us on the contact page, or during a demo.