Electronic invoicing is permitted provided the authenticity and integrity of the invoice is maintained using an advanced electronic signature, electronic data interchange (EDI) or other similar system.
If invoices are not issued in EDI format or do not contain an electronic signature, business controls must be implemented ensuring that a reliable audit trail can be created between the invoice and the underlying transaction. This particularly applies to invoices sent via email. France will progressively introduce compulsory electronic invoicing from 2023 to 2025.
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