POS and e-invoicing: the 2026 guide for rental businesses

In short

In France, a VAT-registered rental business that takes payments from consumers with POS software must use a secure system and be able to prove it: an NF525 or LNE certificate, or an individual attestation from the software vendor, which the 2026 Finance Act has kept. At the same time, e-invoicing is coming into force in stages between September 2026 and September 2027.

This guide is for businesses that rent out bikes, outdoor, water sports or leisure equipment. It explains what is mandatory, for whom, from when, and what you risk if you are not compliant.

This guide is for information only and does not constitute legal or tax advice. Have your situation checked by your accountant.

Two obligations not to confuse

Secure POS and e-invoicing are two separate reforms, with different laws, timelines and penalties. A rental business is usually affected by both.

Obligation 1: secure POS

If you take payments from consumers with POS software or a till system, that software must meet security requirements set by law, and you must be able to prove it during a tax audit. This has been mandatory since 2018.

What the law requires

The software must guarantee four conditions for payment data:

• Inalterability: a recorded sale can no longer be changed or deleted without leaving a trace
• Security: the original data and any changes to it are secured
• Retention: tamper-proof daily, monthly and yearly closings are calculated and recorded
• Archiving: data is archived at least once a year or once per financial year, with long-term integrity guaranteed

How to prove your POS is compliant

Two types of proof are accepted during an audit:

• A certificate issued by a body accredited by COFRAC (the French accreditation body): the NF525 standard (Infocert) or LNE certification
• An individual attestation from the software vendor, issued in your name and following the template set by the tax authorities

The two are not quite equivalent. The attestation relies on the vendor's own declaration. The certificate is the result of an independent, regular audit of the software: it is the strongest proof you can show an auditor.

Either way, check that your proof is in your name and covers the version of the software you use.

Who is affected

• You are affected if you are VAT-registered, have consumers among your customers and record their payments in POS software or a till system, in store or online.
• The law does not require you to have a POS: the obligation only applies to businesses that use one.
• For multi-function software (booking, management, POS), only the payment functions need to be certified.

Exceptions

The obligation does not apply to you if any of the following is true:

• you only work with businesses (B2B)
• you only carry out VAT-exempt transactions
• you benefit from the VAT small business exemption (franchise en base de TVA, which covers most micro-entrepreneurs)
• you fall under the flat-rate VAT refund scheme for farmers
• all the payments you receive go through a bank established in France or in the European Union

The last case is the most common among rental businesses: as soon as you accept cash or cheques, the exception no longer applies.

What you risk

If, during an audit, you cannot show any proof of compliance for your software, the fine is €7,500 per unit concerned (article 1770 duodecies of the CGI). You then have 60 days to become compliant.

Put simply: €7,500 per tool not covered, and it adds up if you use several.

Do you have to pay to get certified?

No. You are not the one being certified, the software is. Certification is paid for by the vendor, who must send you the certificate: you can ask for it if they haven't. Your only obligation is to use a compliant POS and keep its proof (certificate or attestation) up to date.

Obligation 2: e-invoicing and e-reporting

Since 1 September 2026, all businesses in France must be able to receive electronic invoices. SMEs and micro-businesses will have to issue them, and send data on their sales to consumers, from 1 September 2027.

The timeline

Most rental businesses are SMEs or micro-businesses: they must already be able to receive e-invoices, and have one year to get ready to issue them. Check the timeline on impots.gouv.fr, as adjustments are always possible.

How it works

Invoices can no longer simply be sent as a PDF by email. They go through a platform approved by the tax authorities (formerly called a PDP), which each business must choose. The public portal now only serves as a directory.

What about your consumer customers?

You do not issue e-invoices to consumers. However, you will have to send the data on these sales to the tax authorities: this is e-reporting. This is where your POS becomes central, because it holds the data to be sent.

What about your business customers?

If you rent equipment to companies, local authorities, hotels or campsites, these invoices fall within the scope of B2B e-invoicing from September 2027.

Practical cases: are you compliant?

Most non-compliant rental businesses don't know it: their setup works day to day, but would not hold up in an audit.

10-point compliance checklist

If you use POS software and cannot tick the first five boxes, your POS exposes you to a fine during an audit.

Secure POS

E-invoicing

Frequently asked questions from rental businesses

I only take card payments. Am I affected?

If all your payments go through a bank (card, transfer), you fall under the exceptions. Be careful: the rules require direct intermediation by a credit institution (not just by e-money institutions such as Stripe or SumUp). As soon as you accept cash or cheques and record them in POS software, the obligation applies.

My booking software collects deposits. Does that count as a POS?

If it records payments from consumers, it is considered a till system and must be covered by a certificate or an attestation. For multi-function software, only the payment functions are concerned.

My vendor gave me a compliance attestation. Is that enough?

Yes: the 2026 Finance Act kept the individual vendor attestation. Check that it is in your name, covers the version you use and follows the official template. An NF525 or LNE certificate remains the strongest proof.

How much does certification cost?

Nothing for you: it is the vendor who certifies their software. They must send you their certificate or attestation; ask for it if they haven't.

I am a micro-entrepreneur under the VAT small business exemption. Am I affected?

Not for the POS: the VAT small business exemption is one of the exceptions. E-invoicing does apply to you, however, at least for receiving invoices. Check your situation with your accountant.

What happens during an audit?

The tax inspector asks for the certificate or attestation for each POS. Without proof, the fine applies per POS, and you then have 60 days to become compliant.

How Lokki supports you

Lokki Caisse is a POS designed for rental businesses, natively integrated with your rental management: bookings and payments at the counter and online are brought together in a single tool.

• A single source of data: your rentals and payments are no longer spread across several tools that each need to be covered.
• Compliance included: our individual attestation of compliance covers you in the event of an audit.
• Human support: our team reviews your current setup and timeline with you.

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