VAT: the rules for "paper" invoicing are adapted

You can benefit from a simplification of the rules relating to the sending and storage of "paper" invoices with regard to deduction rights.

Due to the situation of health emergency linked to the Covid-19 epidemic, the tax authorities have admitted, in an update of the 3rd April 2020 of the impots.gouv.fr website, a simplification of the rules applicable to "paper" invoices sent by e-mail for the exercise of deduction rights. It admits, for the duration of a period of health emergency, that "paper" invoices, issued in paper form and then scanned, may be sent by e-mail by any supplier to his client, without the need to send the corresponding paper invoice by post, including for the purposes of exercising the receiver's right to deduct.

In addition, "paper" invoices may in principle be stored, both by the supplier and by the customer, on computer media, subject to compliance with the digitalization and storage conditions set out in Article A 102 B-2 of the LPF (which requires the invoice to be stored in PDF format, accompanied by a server stamp, a digital fingerprint, an electronic signature or any equivalent secure device), or on paper.

For the duration of the period of health emergency, the administration allows the customer to keep the "paper" invoice received by e-mail in PDF format. However, at the end of this period, it will be up to the client to keep it on paper by printing it or to scan it in accordance with the provisions of Article A 102 B-2 of the above-mentioned LPF.

These derogations are valid for the duration of a period of public health emergency.

 

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