Order of 7 January 2016 – Audit trail – Requirements for scanned documents

The new article A 102 B-1 of the Tax procedures code provides that the transfer of documents mentioned in article L. 102 B, I bis, originally created in paper form, to an electronic format must be carried out under conditions that guarantee an identical reproduction of the documents.

The documents thereby converted must be held in PDF format with a matching electronic signature conforming, at a minimum, to the “one-star” level within the general security framework (French: Référentiel général de sécurité or RGS).

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) […]