Paper and Electronic Invoicing: Reliable audit trail and CEPAF control

Since 2013, companies can issue or receive paper or electronic invoices using any technical solution (other than tax EDI or qualified electronic signature), meeting the conditions of authenticity of origin, integrity the content and legibility of the invoice, since documented and permanent controls are put in place by the companies and allow a reliable audit trail to be established between the invoice issued or received and the delivery of goods or services which is its foundation.

Source PWC Avocats (in French)

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