ISCA Requirements
The so-called ISCA requirements define the technical and procedural criteria for certified POS systems in France:
Inalterability
Daily, monthly, and annual closings must be calculated. Systems must retain both period grand totals and perpetual totals. All records must be hashed, signed, and journaled to ensure tamper-evident integrity and prevent undetected changes.
Security
Each transaction must be protected by a digital signature or cryptographic hashing, enabling verifiability and authenticity.
Conservation
Records must be stored for a minimum of 6 years. When the fiscal year does not align with the calendar year, the retention period extends to 7 years.
Archiving
All fiscal data must be exportable in a secure and human-readable format, suitable for audits and official inspections.