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 […]

Anne Gerometta

Anne, Director, has been advising companies on indirect tax issues for more than 15 years. Anne has developed a specific expertise on the manufacturing sector (VAT, customs and Export Control) […]