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.
