Authenticity, integrity, readability: these are three cumulative conditions that each electronic invoice must respect for 10 years. Here is what the law says and what the 2026 reform changes.
In France, any invoice, even electronic, must be kept for 10 years and remain authentic, complete and legible during this period. This is what the tax administration calls the probative value, defined by article 289 of the General Tax Code. The electronic invoicing reform of September 1, 2026 does not modify this obligation, it strengthens the technical conditions.
Probative value of electronic invoices: what the law requires
According to article L.102 B of the Book of Tax Procedures, any company subject to VAT must keep its invoices for 10 years, both issued and received. According to article 289 of the General Tax Code, three cumulative conditions must be met throughout this period: authenticity of origin, integrity of content, readability of the document.
An invoice that does not meet these three conditions loses its probative value and cannot be produced as supporting documentation during a tax audit. According to BOFIP (BOI-TVA-DECLA-30-20-30), this exposes the company to a rejection of the right to deduct VAT and potentially to a tax adjustment.
Authenticity, integrity, readability: the three cumulative conditions
According to article 289 of the General Tax Code, the probative value of an invoice is based on three cumulative conditions that the company must be able to demonstrate at any time during the 10 years of mandatory retention, whether the invoice is in paper or electronic format.
- The authenticity of the origin guarantees that the invoice comes from the identified issuer. It is ensured by a qualified electronic signature or by a documented reliable audit trail.
- Content integrity ensures that invoice data has not been modified after issuance. For structured formats such as Factur-X, UBL or CII, this integrity is technically ensured by the approved platform during transmission.
- Readability guarantees that the invoice remains accessible and understandable by a human throughout its retention period, including if the software used to produce it is no longer used.
The reliable audit trail (PAF): a documentary alternative to electronic signature
The reliable audit trail (PAF) is one of the three methods recognized by article 289 of the General Tax Code to guarantee the probative value of an invoice. It consists of documenting the complete path of a transaction, from order to payment, to prove the link between the invoice and the commercial transaction it represents. Without a valid PAF, an unsigned electronic invoice cannot be considered conclusive.
A valid PAF links the invoice to at least one previous commercial document: purchase order, delivery note or contract. According to BOFIP (BOI-TVA-DECLA-30-20-30), this documentary chain must be reconstitutable during the 10 years of conservation and presentable to the administration on request.
Keep your electronic invoices from your accounting software
Among the accounting software integrating an approved platform registered by the DGFiP, we find solutions such as Docaposte or Yooz, as well as Sage 50. These solutions cover the three conditions of probative value from a single environment, without recourse to a third-party system for issuance and transmission. Sage 50, accounting software for VSEs and SMEs, natively integrates Sage Network, an approved platform definitively registered by the DGFiP on December 22, 2025, according to the official list published on impots.gouv.fr.
The authenticity of the origin is ensured by transmission via an approved, registered platform. The integrity of the content is guaranteed by the structured Factur-X, UBL and CII formats, the data of which cannot be altered after transmission. Readability is maintained through these standardized formats, regardless of the software used by the recipient. Companies equipped with Sage 50 thus cover the issuance, transmission and traceability of their invoices from a single environment.
Electronic archiving vs digital storage: a decisive distinction in the event of control
Storing an invoice on a hard drive, a shared folder or an email does not constitute archiving with probative value. According to article 289 of the General Tax Code, only a system guaranteeing the authenticity, integrity and readability of the document throughout the entire retention period meets the legal requirements.
| Digital storage | Electronic archiving | |
| Unalterable timestamp | No | Yes |
| Digital fingerprint (hash) | No | Yes |
| Verifiable integrity | No | Yes |
| Probative value in the event of a tax audit | No | Yes |
| Monitored server location | No | Yes (France or EU) |
What the reform of September 1, 2026 changes for your archiving obligations
The electronic invoicing reform does not change the legal retention period, set at 10 years by article L.102 B of the Book of Tax Procedures. It modifies two specific points, according to impots.gouv.fr and the 2026 finance law (LOI no. 2026-103 of February 19, 2026):
- Archived format: from September 1, 2026, large companies and ETIs must archive their invoices in a structured format (Factur-X, UBL or CII), and no longer in PDF sent by email.
- Responsibility: transmission via an approved platform does not exempt the company from implementing its own archiving solution with probative value. Legal responsibility remains that of the company, not that of the platform.
FAQ: Security and probative value of electronic invoices
What is the legal retention period for electronic invoices in France?
According to article L.102 B of the Book of Tax Procedures, any company subject to VAT must keep its invoices for 10 years from the close of the accounting year concerned. This obligation applies to invoices issued as well as invoices received, regardless of their format, paper or electronic.
Is a digital safe required to archive electronic invoices?
No. The regulations do not require the use of a digital safe. However, it requires that the archiving system chosen guarantees the authenticity, integrity and legibility of invoices for 10 years, in accordance with article 289 of the General Tax Code. A digital safe is one of the compliant solutions, not the only one.
What is the risk of a company whose invoices are not conclusive during a tax audit?
According to BOFIP (BOI-TVA-DECLA-30-20-30), an invoice lacking probative value may be rejected by the tax administration. This exposes the company to a rejection of the right to deduct the corresponding VAT and potentially to a tax adjustment, regardless of the sanctions provided for by the 2026 finance law for non-compliance with the reform.
Is the reliable audit trail (PAF) still mandatory after the reform of September 1, 2026?
Yes, for operations not covered by B2B e-invoicing, in particular sales to individuals and international trade. For B2B invoices transmitted via an approved platform, the technical traceability provided by the platform reinforces the PAF, but does not replace it entirely: the company must always be able to link each invoice to the corresponding commercial transaction.
Does the 2026 reform change the starting point of the 10-year retention period?
No. The 10-year period always runs from the close of the accounting year concerned, in accordance with article L.102 B of the Book of Tax Procedures. The reform modifies the format in which invoices must be kept, not the counting of the legal deadline.
Can accounting software alone provide archiving with probative value?
No. Accounting software manages the issuance, transmission and traceability of invoices, but archiving with probative value requires a system guaranteeing timestamping, digital imprint and readability over 10 years, in accordance with article 289 of the General Tax Code. These archiving functions can be provided by the approved platform or by a dedicated electronic archiving system, depending on the solution chosen by the company.
Is the responsibility for archiving the responsibility of the approved platform or the company?
To the company. According to the 2026 finance law (LAW no. 2026-103 of February 19, 2026), the legal responsibility for retaining invoices remains that of the subject company, regardless of the technical solution chosen. In the event of an invoice that cannot be returned or is not conclusive during a tax audit, the sanctions apply to the company and not to the approved platform.
Sources
- Article 289 of the General Tax Code — légifrance.gouv.fr
- Article L.102 B of the Book of Tax Procedures — légifrance.gouv.fr
- Official Public Finance Bulletin — BOI-TVA-DECLA-30-20-30 — bofip.impots.gouv.fr
- impots.gouv.fr — Official list of approved platforms (accessed April 28, 2026)
- impots.gouv.fr — I switch to electronic invoicing
- economie.gouv.fr — Everything you need to know about electronic invoicing
- Finance law 2026 — LAW no. 2026-103 of February 19, 2026 — legifrance.gouv.fr
- Decree No. 2022-1299 of October 7, 2022 — legifrance.gouv.fr
