Tax Dematerialization Agreement
There are two types of invoice dematerialization: by a structured message (EDI) or by a signed document (z.B signed PDF). More than just a tool for dematerializing invoices, an electronic safe is integrated so that you can archive all your documents in accordance with national and European law. Article 232. The use of an electronic invoice is subject to the receipt agreement. A few months before the French executive authorised its “dematerialisation”, the European Commission announced the 2014/55/EU directive. This regulation was adopted in response to the multiplicity of standards used in different Member States that hinder interoperability between markets. In this case, the European Union intends to establish a common standard for streamlining cross-border trade, simplifying electronic invoices and ensuring security. The measures introduced by DL 28/2019 have three distinct objectives: dematerialisation of documents, combating tax evasion and evasion and protecting personal data. Among the various approved changes, we note that Generix`s invoice dematerialization service allows you to provide your processes in more than 20 countries around the world. The resulting electronic invoices appear in the form of structured files (in EDI format) as well as a list of abstracts or PDF files automatically created as part of the dematerialization process, with an electronic signature certified by Chambersign. It must also use durable PDF/A or XML GSI formats. If necessary (internal control, tax control, etc.), there is a special module to recover a batch of invoices according to different criteria (bill date, invoice number, etc.).
The management updated by the French Prime Minister, on 19.09.2014, of legal and administrative information relating to invoices sent electronically has changed the provisions of Schedule III of the French General Tax Code: this law imposes on the government an electronic invoice of a company on the basis of a timetable based on a schedule that depends on the size of the company. From January 2017. The new Article 35-A, added to the Portuguese VAT Code, implements Article 219-A of the VAT Directive and specifies that the establishment of a taxable delivery invoice is subject to the provisions of the VAT code in Portugal, where the main objectives of this technological leap are to improve tax controls, automate administrative tasks, improve efficiency and, above all, reduce economic costs.