Since 30 March 2017, companies can keep their paper invoices in electronic form during the 6-year tax period. In order to enable the tax administration to be monitored, books, records, accounting documents and supporting documents must be kept for 6 years.
The invoices they issue or receive must normally be kept in their original form. However, there is a tolerance for electronic invoices which must be kept on a computer medium for 3 years and then on any medium at the choice of the company during the following 3 years.
Regarding paper invoices, since March 30, 2017, companies can retain paper invoices in electronic form during the 6-year fiscal period. Paper invoices can now be scanned immediately.
The methods of digitization that the companies must respect are fixed by decree. Such digitization shall in particular ensure the reproduction of invoices identically, as a copy in conformity with the original in image and in content. It must also reproduce colors exactly when a color code is used. No image processing devices are accepted. Digitization must also take place without loss when using file compression.
Important: Each scanned file must be preserved in PDF (or PDF A / 3) format and be stamped.