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

France did not patch its crypto accounting rules; it rewrote them. The Règlement ANC n° 2026-01 du 9 janvier 2026 recasts 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. Where the other articles in this cluster cover design questions that apply across frameworks, this one is the France-specific spoke: what the recast covers, how it sits next to the separate rule for banks, and why a French chart of accounts has to follow it. It is written deliberately without fabricated PCG account numbers, because those have to be read from the regulation itself.

What changed, in brief

• Règlement ANC n° 2026-01 du 9 janvier 2026 recasts the French PCG "crypto-actifs et assimilés" section (dropping the "jetons" terminology) and sets the rules for all undertakings.
• It is mandatory for financial years opening on or after 1 January 2027, with early application possible.
• A separate Règlement ANC n° 2026-02 du 9 janvier 2026 covers banking establishments only.
• It covers holding (BTC, ETH), payment in crypto, token issuance, free token allocation, staking, lending and borrowing, custody for third parties, and crypto derivatives.
• It reflects the EU MiCA Regulation (UE) 2023/1114.
• It is technical and fact-specific: confirm against the current ANC text with an expert-comptable, with no assumed PCG account numbers. This is 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 or after 1 January 2027, with 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 to assume.

When it takes effect

The recast is mandatory for financial years opening on or 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 have to be read from the current Règlement ANC n° 2026-01 text itself, not from a summary or an 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, so this guide will not print one.

Practical guidance

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

Configuring a tool for the recast

Cryptio, Bitwave and similar sub-ledgers map crypto activity to a configurable French chart of accounts and produce the supporting records and FEC export. The accounts they post to are a configuration, so the thing to check is that the French chart of accounts inside the tool has been set to the treatment in the current Règlement ANC n° 2026-01, not a generic crypto template. The tool applies the accounts it is configured with; the correct treatment under the recast is an expert-comptable determination.

Where Wag3s fits

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. The account treatment under Règlement ANC n° 2026-01 and 2026-02 stays with the entity's expert-comptable, confirmed against the current text; Ledger is there to support that work, not to replace the adviser's reading of the regulation. 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

• ANC — Règlements ANC n° 2026-01 et n° 2026-02 du 9 janvier 2026: the official announcement that the ANC Collège adopted both regulations on 9 January 2026, with 2026-01 setting crypto-asset accounting rules for all undertakings and 2026-02 covering banking establishments, both integrating EU MiCA Regulation (UE) 2023/1114.
• ANC — Règlement ANC n° 2026-01 du 9 janvier 2026 (recueil): the recast PCG "crypto-actifs et assimilés" section (dropping the "jetons" terminology), mandatory for financial years opening on or after 1 January 2027 with early application possible, covering holding, payment, token issuance, free allocation, staking, lending/borrowing, custody for third parties, and derivatives.
• ANC — Règlement ANC n° 2026-02 du 9 janvier 2026: the separate text for banking establishments.
• The specific PCG account treatment must be read from the current ANC text with a French expert-comptable; no account number is assumed here. This is not accounting advice.