The 2024-2026 reform will not change the methods of securing electronic invoices, also known as “Tax compliance of invoices.” These modes are listed in article 289 VII of the CGI and are intended to guarantee the authenticity of the origin, the integrity of the content, and the readability of the invoice. The “qualified electronic signature” or “EDI” modes operate in a model with two interoperable intermediary platforms, associated with the use of a billing mandate from the issuing platform. The reliable audit trail method is based on the implementation of documented and permanent controls allowing a reliable audit trail to be established between the invoice and the deliveries of goods or services to which it relates. The invoice does not necessarily have to be signed with a certificate belonging to the supplier, and EDI mode does not require direct secure transmission between supplier and buyer. The vast majority of platforms that offer to secure invoices with a qualified electronic signature or electronic seal do so within the framework of an invoicing mandate and therefore sign with their own certificate. In practice, some platforms even call on third-party signatories to meet certain local requirements in terms of electronic signature. A good practice is to include in the invoice the words “Invoice drawn up by A in the name and on behalf of B” to clearly establish that the invoice is created by a duly authorized third party. It is now compliant to entrust a platform with the qualified electronic sealing of invoices issued.
Source Cyril Sautereau
