- The demateri alization of invoices , can we still avoid it?Digitization of invoices, demate rialized invoice, electronic invoice… do you want to better understand the various issues surrounding tax demateri alization .?Do you also want to know your legal obligations regarding invoicing, whether your organization is in the public or private sector?
What is the electronic invoice.?
The dematerialization of invoices refers to the process of establishing and managing supplier or customer invoices in digital format replacing the paper format, in compliance with tax regulations and standards in force.To be valid, the e-invoice or electronic invoice must be:. From 2023, it will be mandatory for almost all companies,
with tolerance for compliance until 2025.lectronic invoicing was implemented in the context of public procurement in 2014.It has gradually become mandatory for each company that provides services or goods in B2G (Business to Government) and responds to calls for tenders in the public service, since January 1 since 2017 .The mandatory extension of the electronic invoice to BtoB companies subject to VAT is provided for by the 2020 finance law. It will start gradually in 2023, and should end in 2025 as follows:The complete guide to the dematerialization of invoices to be ready by 2024
The electronic invoice with probative value.?
For their electronic invoices to be accepted as legal, companies must first have an archiving space that complies with the law and more particularly with the AFNOR NF Z 42-013 standard, such as an electronic safe .As a reminder, the legal retention period for invoices is:?💡 It is therefore necessary that the invoice demateri alization solution can store e-invoices for the necessary time. This obligation also applies to previous paper invoices, which must then be scanned.
A compliant invoice format.?
Also, the value of evidence is conferred on electronic files , on the condition that they are standardized and that they respect the constraints stated above (authentic, non-modifiable and readable).
To comply with these requirements, companies can demateri alize their invoice: