Réglementation caisse enregistreuse food truck : NF525, TVA, obligations 2026

Since January 1, 2018, French law requires all VAT-liable merchants — including food trucks — to use certified cash register software or an equivalent system guaranteeing the immutability, security, retention, and archiving of payment data.

Here's what you need to know in 2026 to stay compliant.

1. NF525 certification: mandatory or not?

The 2016 finance law (art. 88) doesn't require NF525 certification as such — it requires that your cash register software be compliant with four obligations: immutability, security, retention, archiving.

NF525 certification issued by AFNOR is the simplest proof of this compliance. Without certification, you can provide an individual attestation from the software vendor, but in the event of a tax audit, the burden of proving compliance falls on you.

2. Dual VAT rates: dine-in vs. takeaway

This is the most complex specificity for food trucks: the applicable VAT rate varies depending on how the food is consumed.

• 10% — food sold for consumption on site (with tables, chairs, table service)
• 5.5% — takeaway sales of ready-to-eat food products
• 20% — alcoholic beverages, regardless of how they're consumed

For an itinerant food truck with no seating, most of your activity falls under the 5.5% takeaway rate. But if you provide tables and chairs at events or private bookings, you must apply the 10% rate.

In practice, your ordering software must let you configure the VAT rate per item, and ideally switch between the two rates depending on the service context.

3. The receipt requirement: what has changed

Since January 1, 2023, automatically issuing a paper receipt is no longer mandatory for in-store and restaurant purchases. The goal is environmental: reducing discarded thermal paper receipts.

However:

• The customer can still ask for a receipt — you're required to provide it.
• For card payments, the Stripe payment receipt (electronic) is sufficient.
• For online orders, the order confirmation email serves as proof of purchase.

In practice, for a food truck with digital ordering: the receipt sent by email or SMS after the order is enough. Still, keep a roll of thermal paper on hand for cash payments at the counter.

4. Keeping transaction data

The law requires keeping cash register data for a minimum of 6 years. This includes:

• The details of each transaction (date, time, amount, VAT, payment method)
• Corrections and cancellations, with their justification
• End-of-day closings (Z reports)

SaaS software that stores this data in the cloud meets this obligation, provided the data is genuinely archived (not deletable) and you can export it in the event of a tax audit.

5. What a tax audit can check

In the event of an audit by the tax authorities, the inspector may request:

• Your cash register software's compliance attestation
• The export of transaction data for the period under review
• Consistency between VAT filings and cash register data
• Supporting documents for cancellations and refunds

The fine for non-compliance (uncertified software, alterable data) is €7,500 per non-compliant software, with mandatory compliance required within 60 days.

2026 compliance checklist

• ✓ Software with a 2018 anti-fraud law compliance attestation
• ✓ VAT configured at 5.5% (takeaway) and 10% (dine-in) per item
• ✓ Transactions archived for at least 6 years
• ✓ Data export available at any time
• ✓ Electronic receipt available for every online transaction
• ✓ SIRET number shown on receipts and invoices