Other news for September 2025

POS software

Companies subject to VAT that sell goods or provide services to non-professional customers and record them with POS software (or system) must use secure software. To justify the compliance of this software, they could produce a certificate from an accredited body or, until August 31, 2025, an individual certificate from the software publisher. From September 1, 2025 and until February 28, 2026, companies must be able to justify that their cash register software has a certificate or that the publisher of this software has made a firm request for certification. Finally, from March 1, 2026, only certificates will be accepted.

Tax depreciation of a goodwill

From an accounting point of view, a goodwill cannot, in principle, be depreciated, unless it has a limited period of use (for example, a concession or a quarry, etc.) or if it is acquired by a company that does not exceed two of the following three thresholds: €7.5 million in balance sheet total, €15 million in net turnover, 50 employees. In the latter case, the company can opt to amortize its goodwill over 10 years. However, the allocations thus accounted for in respect of the depreciation of goodwill are not tax deductible. However, to revive the economy after the Covid-19 crisis, this deduction has been authorized, by way of derogation, for goodwill acquired (and not created) between January 1, 2022 and December 31, 2025, which are subject to depreciation in accordance with the rules set out above. There are only a few months left to take advantage of this scheme.

Pay slip

For several years, employers have been required to comply with a model pay slip established by the public authorities for the presentation of social security contributions and information relating to the deduction at source of income tax. In this regard, a new pay slip was to be imposed on all employers from January 1, 2025. A revised model regarding, in particular, the presentation of social security contributions and including a new section devoted to “reimbursements and various deductions” (transport costs, meal vouchers and holiday vouchers). The mandatory entry into force of this new model, first postponed to January 1, 2026, has finally been postponed again by one year, to January 1, 2027.

Tax audits

According to the latest report from the Directorate General of Public Finances, in 2024, the fight against tax fraud generated €16.7 billion in adjustments (taxes and penalties) to individuals and companies following tax audits, compared to €15.2 billion in 2023 (+9.9%), i.e. €1.5 billion more. As for the amount actually collected by the State, it is estimated at €11.4 billion, a level higher than that of 2023 (+€800 million). In practice, 237,558 desk checks (i.e. remotely) were carried out on businesses in 2024, including 112,752 for VAT credit refund claims.