France: Electronic Signature

Signing electronic invoices is not mandatory but highly recommended.

We always recommend signing invoices in all cases, whether they are EDI invoices or dematerialized invoices under any other standard (although this is not the only means accepted in France to preserve the integrity and authenticity of documents).

The type of electronic signature accepted in the transmission of electronic invoices is the qualified electronic signature. This type of signature provides the most guarantees, which is why this mechanism was naturally chosen within the framework of current French regulations on electronic signatures and invoices. This signature is carried out based on a qualified electronic certificate and through a secure signature creation device.

The PDPs must guarantee service provision that complies with DGFiP requirements. It is their responsibility to verify the validity, integrity, and authenticity of documents. Therefore, although the use of the signature is not mandatory, PDPs must be prepared to process and validate the electronic signature of electronic invoices they integrate.

Companies that send electronic invoices and do not want (or cannot) sign them may choose to use reliable audit trails or EDI interchange along with certain additional procedures.

English subtitles available.