- France’s 2026 e-invoicing reform will require strict invoice archiving to ensure authenticity, integrity, and readability.
- Retention periods are at least 6 years for tax purposes and 10 years for accounting, and records must remain unchanged and accessible throughout.
- The archived set must include the exchanged invoice version, structured invoices (Factur-X, UBL, CII), related documents (POs, delivery notes, payment proof), and audit trail evidence.
- Archiving is more than storage: a compliant electronic archiving system (SAE), certified under NF Z42-013 / NF461, is needed for legal proof, traceability, and long-term preservation.
- Companies stay responsible for compliance even when using platforms, and invoices may only be destroyed after retention periods through documented, irreversible processes.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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