Case Study on Electronic Storage: The Digital Preservation of Electronic Invoices

Electronic invoicing is growing globally—both in transactions with the Public Sector and in B2B relations. This system streamlines and enhances the security of the processes involved in generating and sending documents. But what happens with archiving? To fully take advantage of this technology, it is essential to complete the entire cycle with the proper preservation of electronic invoices.

However, not just any method is suitable for the digital archiving of electronic invoices. It must be considered that these are files that must be securely retained for long periods due to legal obligations. In Spain, for instance, the minimum retention period is 10 years. Moreover, these documents contain confidential data and may be required as evidence in legal proceedings. Therefore, ensuring the appropriate security measures is of utmost importance.

Another key aspect to consider when digitally preserving electronic invoices is that they are often linked to other documents—such as acknowledgments, purchase orders, or dispatch notices (delivery notes). This means that all documents related to a given transaction should be archived in a connected and traceable manner to facilitate future retrieval and audits.

What is the solution?

In France, the issue of electronic archiving with evidential value has long been regulated by the AFNOR NF Z42-013 standard, and at the international level by ISO 14641. These standards define the requirements that must be met for electronic archiving systems to grant documents legal probative value, i.e., making them admissible before third parties or authorities. This relies on the integrity guarantee provided by the Electronic Archiving System (SAE).

An SAE ensures document integrity by sealing the file when it is indexed, using a digital fingerprint (for example, an electronic signature). This cryptographic process guarantees that the archived invoice cannot be altered after it is archived.

As a qualified trust service provider, EDICOM archives electronic invoices within its EDICOMLTA electronic archiving system, sealing them with both a qualified electronic seal and a qualified timestamp. These qualified trust services provide documents with an additional layer of security and legal evidential value, as they reverse the burden of proof. Furthermore, the long-term preservation of invoices is ensured through our qualified preservation service for electronic seals, which extends their reliability beyond their initial technological validity.

In the context of electronic invoice archving, this high level of evidential value is particularly relevant, as it derives from the European Regulation (EU) No 910/2014 (eIDAS), which is directly applicable across all EU Member States. As a result, archived invoices are recognized as legal evidence throughout Europe.

EDICOMLTA, EDICOM’s electronic archiving platform, has been developed in full compliance with these European requirements and provides multiple functionalities to users: document consultation, linking of all documents related to the same business process (order, delivery note, invoice), complete traceability through the registration of all actions performed on the platform and on stored documents, including the generation of an evidence record. 

How does EDICOMLta work?

EDICOMLta (EDICOM Long-Term Archiving) is EDICOM’s certified long-term electronic archiving service, offered in the capacity of a qualified trust service provider. The service is developed in accordance with the security and technological requirements defined by ISO 14641 and recognized by the European Regulation (EU) 910/2014, concerning electronic identification and trust services for the archiving of electronic documents.

• The EDICOMLta solution securely manages purchase orders received via EDI, whether from public administrations or private partners. The service automatically generates metadata to index and organize the linked documents. When purchase orders are received via email or fax, users can upload them manually and register the metadata themselves.
• EDICOM’s platform integrates with the company’s ERP system to issue invoices in the required format (Facturae, FatturaPA, etc.).
• Then, EDICOMLta stores the document and links it to all other related files. Then, EDICOMLta stores the document and links it to all other related files.
• The electronic invoice is sent to its recipient, which may be either another company or a public administration.
• Acknowledgements of receipt (ACKs) sent by the authorities are also securely archived alongside each invoice.
• Users can access and consult electronic invoices through a private and secure environment, where every action performed on the archive is logged and recorded as evidence before third parties.