Decree of 22 March 2017 about the digitalization of invoices, entered into force on March 30, 2017

So far, « paper » invoices had to be kept and stocked only in their original format.

If, from January 2017, it is possible to keep under an electronical format invoices originally received in paper, we still had to wait for the decree stating the methods of digitalization.

This decree states that the operations of digitalization of invoices originally received in paper are defined according to a documented organization which will be subject to internal audit and allowing to guarantee the availability, the readability and the integrity of the digitalized invoices during the whole storage period.

The digitalization can be carried out by the taxpayer or a third party. The decree is codified under Article A 102 B-2 of the French Tax Proceedings Code. This decree elaborate about the accepted digitalization formats.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Taj in 1999. My current position is Director. My area of expertise […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta

Anne, Managing Director, has been advising companies on indirect tax issues for more than 17 years. Anne is in charge of the FSI sector (Bank, Insurance, Asset Management) within TAJ […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]