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).
