How to keep electronic invoices, printed and sent in paper?

Many entrepreneurs use IT solutions to prepare their invoices . Then they edit them in paper format and send them to their customers. These sales invoices, designed electronically and sent on paper, obey special conservation rules . Compta-Facile presents them to you here by answering the question: how to keep invoices designed on computer, printed and then sent on paper ?

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Electronic invoices sent on paper, what are we talking about?

What are the conditions for keeping invoices designed by computer and transmitted using paper?

Electronic invoices sent on paper, what are we talking about?

The developments discussed below relate only to the specific case of professionals who prepare their sales invoices using computer tools . It can be a spreadsheet (Excel, Google Sheets) or a management solution (billing software for example).

These professionals must, moreover, transmit to their customers the invoices which they have designed electronically on a paper medium . Transmission can take place by hand or by post, for example.

Remain therefore excluded from the device presented below:

  • Invoices from  paper billersfound in the trade to be completed by hand,
  • As well as the sales invoices generated and transmitted electronically.

The conservation of these invoices follows a special regime.

What are the conditions for keeping invoices designed by computer and transmitted using paper?

Tax doctrine authorizes two methods for storing sales invoices generated using computer tools , printed and then sent in paper format . Professionals who do this can:

  1. Keep a copy of the invoice they sent to their client in paper format,
  2. Keep the sales invoice sent in paper form in electronic form.

Storage of sales invoices designed electronically on paper

Companies that choose the first solution must print each sales invoice in two original copies. The first copy must be sent to the company’s customers. The latter must ensure the preservation and archiving of the second original copy .

The conservation of sales invoices designed electronically in computer form

In this case, there are two possibilities:

  • Either the company printsthe paper copies of its sales invoices, scans them and secures them in accordance with the procedures laid down in the Book of Tax Procedures (LPF);
  • Either the company keepsthe computer file in PDF or PDF A3 format and immediately secures it, making sure to comply with the rules of article A102 B-2 of the LPF .

Whichever method is chosen, the file kept must reproduce the original invoice identically, both in terms of images and its content. An original copy of the sales invoice must be sent to the customer on paper.

 

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