Fiscalization and Real-Time Reporting in Réunion

Réunion follows French fiscal rules, including the cash-register software requirements in Article 286 of the French General Tax Code. VAT-liable businesses that use cash-register software or a POS system to record transactions not subject to mandatory invoicing must use a compliant system.

This is not a general real-time sales-reporting or transaction-clearance regime. The focus is on ensuring that POS transaction data is secure, cannot be improperly altered, is retained, and can be reviewed during a tax audit.

Latest status

A business using an in-scope cash-register system should therefore retain either a certificate issued by an accredited body or an individual compliance attestation issued by the software publisher. The evidence must confirm that the system satisfies the four statutory conditions: inalterability, security, conservation, and archiving.

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What fiscalization means

In Réunion, fiscalization primarily concerns reliable recording and preservation of POS data rather than real-time transmission of each transaction to the tax authority. Businesses using in-scope cash-register software must ensure recorded data is protected from improper changes, secured, retained, and archived.

The four requirements are:

• Inalterability: Sales data cannot be modified or deleted without preserving an audit trail.
• Security: Data must be safeguarded against unauthorised manipulation.
• Conservation: Records must be retained in a usable form.
• Archiving: Data must be stored so it can be made available during an audit.

Timeline

• 2018: The French cash-register software anti-fraud requirements began applying to relevant VAT-liable businesses. 
• 2025: France adopted changes intended to remove the software publisher’s individual attestation route from 1 September 2026. 
• 19 February 2026: Finance Law No. 2026-103 restored the self-certification mechanism, meaning software publishers can again issue individual compliance attestations. 
• 2026: Businesses in Réunion should retain valid evidence that each in-scope POS or cash-register system meets the applicable requirements. 

Who is affected?

The cash-register requirement applies to VAT-liable businesses that use cash-register software or a POS system to record transactions for which an invoice is not mandatory. It is therefore most relevant to B2C businesses that record consumer sales through a cash-register system. 

Businesses are not required to buy a POS system solely because of this rule, but any in-scope system they use must meet the statutory data-integrity requirements and be supported by valid compliance evidence.

Non-compliance implications

A business that cannot produce its required compliance certificate or publisher attestation may face a fine of EUR 7,500 for each non-compliant software or cash-register system. It generally has 60 days to bring the system into compliance, after which another fine of EUR 7,500 may apply.

Businesses should retain the certificate or attestation, relevant software documentation, audit trails, sales reports, and evidence of configuration changes. These materials help demonstrate compliance during a tax audit.

Your fiscalization partner in Réunion

Businesses in Réunion can improve fiscal readiness by centralising transaction data, controlling invoice and receipt numbering, preserving correction and refund history, and maintaining audit-ready records. These controls support compliant POS operation and facilitate future reporting changes.

DDD Invoices can support structured document workflows, transaction-data controls, correction handling, and accessible archives. Businesses should separately verify that their POS system, compliance evidence, and invoicing setup meet the French rules applicable in Réunion.

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FAQs

Is fiscalization mandatory in Réunion?

There is no general real-time fiscalization regime. However, VAT-liable businesses using cash-register software or POS systems for transactions not subject to mandatory invoicing must use systems meeting the French integrity, security, retention, and archiving requirements.

Does Réunion require real-time sales reporting?

No general real-time retail-sales reporting or transaction-clearance rule has been identified. The requirement is focused on secure transaction recording and audit availability.

Are certified POS systems required?

A qualifying business must be able to prove compliance. The evidence may be an accredited certificate or, under the restored 2026 framework, an individual attestation from the software publisher.