France transposes EU electronic invoicing directive into national law

August 13, 2013  |  Electronic Invoicing, Europe, Legal

Directive 2010/45/EU pursues the objectives of its predecessors: to harmonize, simplify and streamline electronic billing processes, maintaining the possibility of electronic submission as long as the authenticity of origin and content integrity are guaranteed.

Publication of Decree 2013-350 of 25th April 2013 culminates the transposition of Directive 2010/45/EU on electronic invoicing to French legislation, substantially modifying the content of certain articles and annexes of the General Tax Code (CGI).

The new policy proposes new measures for senders and receivers of electronic invoices, such as the use of advanced electronic signature systems using secure devices with recognized certificates. In this post we take a closer look at these modifications and how they might affect senders and receivers of this type of documents.


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1 Comment

  1. I would like to make a short remark here.
    Being part of the team which worked on translation of this European Directive to french law, there are multiple changes that could ease the business.
    The one highlighted by Edicom is the worst one, the most complex, and for sure, the most constraining.
    Do not forget that basically, the law was presenting the audit trail within a company as a possible way to dematerialize electronic invoices via a file (PDF mainly) or a structured message. Adding an electronic certificate on those document will ensure the integrity and the non rejection of the document.