Article A102 B-2 of the tax procedures book provides that the transfer of invoices originally drawn up on paper to a computer medium must be carried out under conditions guaranteeing their identical reproduction. The result of the scanning is the copy that conforms to the original in image and content:
🚩 the colours are reproduced in the same way,
🚩les scanned documents are saved in PDF or PDF A/3 format,
🚩 the scanning is secured by means of a server stamp, a digital fingerprint, an electronic signature based on a compliant certificate.
In practice, unless the digital document is encrypted through an electronic stamp or electronic signature ensuring its integrity, it cannot be presented as a supporting document in the event of a tax audit or a URSSAF audit.
Only the original paper can justify the charge or recipe.