- The law removes the option to justify compliance with article 286 of the tax code by providing an individual certificate from the software publisher.
- Only certificates from accredited organizations are now accepted as proof of compliance.
- These changes take effect from 16 February 2025.
- A grace period is provided due to the difficulty for publishers to obtain certification immediately.
- From 16 February 2025 to 31 August 2025, users can still use the publisher’s certificate to prove compliance.
- From 1 September 2025 to 28 February 2026, software must have a certification request submitted by the publisher.
- Publishers must show a firm commitment to compliance by 31 August 2025 through a contract, accepted quote, or firm order with a certifying body.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
