Règlement ANC 2026-01: France Recasts Crypto-Asset Accounting

France did not patch crypto accounting — it recast it. The Règlement ANC n° 2026-01 du 9 janvier 2026 rewrites the French PCG section on crypto-assets as "crypto-actifs et assimilés", dropping the old "jetons" framing, and is mandatory for financial years opening on or after 1 January 2027. This guide is what it covers and why a French chart of accounts must follow it — hedged, and deliberately without fabricated account numbers.

TL;DR

• Règlement ANC n° 2026-01 du 9 janvier 2026 — recast of the French PCG "crypto-actifs et assimilés" section (drops "jetons" terminology); rules for all undertakings.
• Mandatory for financial years opening on/after 1 January 2027, early application possible.
• Règlement ANC n° 2026-02 du 9 janvier 2026 — separate, banking establishments only.
• Covers holding (BTC/ETH), payment in crypto, token issuance, free token allocation, staking, lending/borrowing, custody for third parties, crypto derivatives.
• Reflects the EU MiCA Regulation (UE) 2023/1114.
• Technical, fact-specific — confirm against the current ANC text with an expert-comptable; no assumed PCG account numbers. Not accounting advice.

What it is

The Autorité des normes comptables adopted, on 9 January 2026, a recast of the PCG section on crypto-assets, now framed as "crypto-actifs et assimilés" and abandoning the previous terminology centered on "jetons". It sets the French GAAP rules for accounting for crypto-assets for all undertakings and is mandatory for financial years opening on/after 1 January 2027 (early application possible). This supersedes ad hoc structures and the earlier French GAAP crypto approach.

What it covers

It also reflects the EU MiCA Regulation (UE) 2023/1114. The breadth is the point — a French entity's whole crypto chart of accounts is affected (see chart of accounts design).

The separate bank rule

Two regulations were adopted on 9 January 2026: ANC n° 2026-01 for all undertakings, and ANC n° 2026-02 for banking establishments specifically. Which text applies to a given entity is a determination to confirm with the expert-comptable or auditor, not assumed.

When it takes effect

Mandatory for financial years opening on/after 1 January 2027, with early application possible. A French entity should plan its crypto chart of accounts and policies to the recast text now, since early adoption is permitted and the 2027 mandatory date is fixed. Transition handling for a specific entity is expert-comptable-confirmed.

Why this article states no account numbers

The recast is technical, and the applicable accounts must be read from the current Règlement ANC n° 2026-01 text itself, not from a summary or assumption. Using an assumed account number is a known source of error. The correct accounts for a given entity's operations must be confirmed against the current ANC text with a French expert-comptable — this guide will not print one.

Practical guidance

1. Treat it as a recast, not a patch — the whole crypto CoA is affected.
2. Plan to the 2027 mandatory date now — early application is permitted.
3. Banks: read ANC 2026-02; all others: ANC 2026-01 — confirm which applies.
4. Map the covered operations (issuance, staking, custody, derivatives) into the CoA.
5. Read account treatment from the current ANC text — never an assumed PCG number.
6. Confirm everything with a French expert-comptable — technical, fact-specific; not accounting advice.

How vendor tools handle the ANC recast

Cryptio and Bitwave map crypto activity to a configurable French chart of accounts and produce the supporting records and FEC export. Confirm the tool's French CoA is configured to the current Règlement ANC n° 2026-01 treatment — the tool applies the configured accounts; the correct treatment under the recast is an expert-comptable determination.

How Wag3s helps

Wag3s Ledger maps crypto activity into a configurable French chart of accounts with FEC export and an audit trail, so the recast operations (issuance, staking, custody, derivatives) are recorded defensibly — while the account treatment under Règlement ANC n° 2026-01 / 2026-02 stays expert-comptable-confirmed against the current text. See the Ledger product page.

Further reading

• Crypto Chart of Accounts Design
• French GAAP Crypto Accounting (ANC)
• Crypto FEC France
• Crypto Asset Account Classification
• Crypto Company Tax Audit France
• Crypto CoA: GAAP and IFRS Mapping

Sources

• Règlement ANC n° 2026-01 du 9 janvier 2026 — recast of the PCG "crypto-actifs et assimilés" section (drops "jetons" terminology); crypto-asset accounting rules for all undertakings; mandatory for financial years opening on/after 1 January 2027, early application possible
• Règlement ANC n° 2026-02 du 9 janvier 2026 — separate, banking establishments only (both adopted by the ANC Collège on 9 January 2026)
• Scope — holding (BTC/ETH), payment in crypto, token issuance, free token allocation, staking, lending/borrowing, custody for third parties, crypto derivatives; reflects EU MiCA Regulation (UE) 2023/1114
• Technical and fact-specific — specific PCG account treatment must be read from the current ANC text with a French expert-comptable (no assumed account numbers); not accounting advice