Use of the electronic seal procedure for e-invoicing purposes

Art. 5.

I.- The turnover tax code is amended as follows:

A.- VI. of article 71 is supplemented by a 4° worded as follows:

“4° Either by using the qualified electronic seal procedure within the meaning of Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the within the internal market and repealing Directive 1999/93/EC. A sovereign order specifies the conditions for issuing, stamping and storing these invoices. » ;

B.- The second paragraph of Article 80 reads as follows:

“When they are drawn up or received on a computer medium, these books, registers, documents or exhibits must be kept in this form for the period provided for in the first paragraph. “.

II.- I. applies to documents and exhibits established from the publication of this ordinance.

Source gouv.mc

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