Dematerialization of invoices

Dematerialization of invoices an obligation that will come into force.?

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Since January 1, 2020, electronic invoicing has been mandatory for all companies that trade with the public sector. Let’s go over together the essential points of this generalization of the electronic invoice.

What is mandatory electronic invoicing?

Since the implementation of its directive 2014/55/EU , the European Union wishes to generalize within its member states the electronic invoice within the framework of public markets. In the digital age, the objective of this directive is to ensure the traceability of invoices and transparency between the various players, to considerably reduce payment times but also to optimize exchanges between private companies and organizations. public.

As a reminder, for an invoice to be considered electronic in the eyes of the government, it must not simply be scanned. The entire invoicing process must be dematerialized.

Since 2020, which companies are subject to the obligation to issue dematerialized invoices?

In France, the law was applied in 2017 with the implementation of Portail Chorus Pro . This is a shared electronic invoicing solution aimed at meeting the obligation set by the government. The Chorus Pro portal aims to simplify business procedures and respond to the State’s challenge of reducing payment times. Since January 1, 2017, large companies have been required to submit their invoices to public bodies on the Chorus portal. The obligation was extended to the ETI on January 1, 2018, to the SME since January 1, 2019 and applies to VSEs since January 1, 2020.

Since 2020, therefore, all companies, regardless of their size, must comply with these regulations related to electronic invoicing.

The State does not intend to stop there in terms of electronic invoicing! A finance bill was introduced in 2020, with article 153. The PLF provides, from July 1, 2024, the obligation of electronic invoicing in inter-company relations and the transmission in electronic form of data from electronic invoices to the administration for their use for purposes, in particular, of modernizing the collection and methods of control of value added tax. This means that from now on, companies will have the obligation to transmit invoicing data to the tax authorities for a pre-declaration of VAT (e-reporting).

In order to implement the PLF, the government asked the DGFiP for a report on the recommendations for applying the electronic invoicing obligation. This report sheds light on the scope of the obligation to dematerialize invoices, assesses the solutions envisaged and high lights the strengths and constraints of this bill. The DGFiP submitted its report on November 3, 2020, which recommends the electronic transmission of invoices between suppliers and customers via a platform.

Key dates for your compliance

The application of this new bill begins on January 1, 2024. From this date, all companies must be ready to receive invoices in electronic format. Then will come the obligation to issue electronic invoices, the implementation of which will be gradual. Companies will have from January 1, 2024 to January 1, 2026 to comply with the regulations:

The electronic signature: Legally framed by the law of March 13, 2000, the electronic signature is as reliable as a paper signature. Its purpose is to demonstrate to a third party that a given document (ie without any modification) has been approved by an identified person. The signature must be able to guarantee the identity of the signatory, the integrity of the signed document and the non-repudiation by the signatory of the signed document. The authenticity of the invoice cannot therefore be disputed. Read our article: Secure your exchanges with an electronic signature solution!

EDI (Electronic Data Interchange): It allows a direct exchange, from computer to computer, of various so-called standardized documents (orders, shipping notices, invoices, price catalogs, etc.) between an issuer, its suppliers, customers or even partners. The objective is to ensure the traceability of the data that is exchanged.

The reliable audit trail: The objective of the reliable audit trail is to ensure the traceability of the invoicing process from its origin and in chronological order, but also the conditions of authenticity, integrity and readability bills. This process also aims to guarantee a link between the invoices issued and the delivery of the goods or services invoiced. With the ultimate challenge for your company to fight against fraud and avoid false electronic invoices as much as possible. Our article on the reliable audit trail

How to set up electronic invoicing?

To guide you in your process of setting up electronic invoicing, it is important to be accompanied by a specialized service provider and expert in the field, who will be able to provide you with the best advice and solutions for the implementation and success of your projects. To do this, you need to approach a service provider capable of providing you with a solution for the dematerialization of invoices.

But before launching headlong into the deployment of a new project, it is important to anticipate and ask the right questions. This is where an expert will be able to guide you in your choices! First, it is important to carry out an analysis of your situation in order to identify the processes that need to be automated and to anticipate the gains and obstacles that could be encountered. From there, it is also essential to involve the collaborators in your approach so that they understand and immediately adhere to the project. The other important point will then be to frame your project by defining the objectives to be met by the dematerialization solution put in place. Check out our article on

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