Every transaction is electronically recorded since last month in France to simplify those cases. It created a few issues for small landlords (needed to update contracts, but it was easier to resign a new one for those who didn't have a legal team or legal support), which is not great, but it will simplify their tax papers from now on. It might be an issue for landlords who skimmed off the top of their multi-tenant houses, and for the few businesses who still refuse card payment and only accept cash (my cheesemonger was a bit salty about it).