You are teleworking and the postal services are no longer working?
You normally send your invoices in paper format, so what are you going to do?
No need to panic! Invoices can be sent “electronically”.
You can send your invoices by e-mail, for example.
To do so, it is necessary, in principle, to have the consent of your client, who must waive the receipt of a paper invoice. NB: the payment of the invoice by the client constitutes acceptance. It is nevertheless recommended to formalize the client’s consent beforehand to avoid any dispute.
Sending your invoices by e-mail rather than in a paper format does not increase your obligations either with respect to a reliable audit trail. In fact, the paper invoice and the electronic invoice sent as an attachment to an e-mail are both subject to this heavily sanctioned obligation.
Essential points to be noted:
- Avoid duplicate invoicing, that is, ensure that the invoice sent as an attachment to an e-mail is not duplicated, at a later stage, by sending a hard copy,
- The invoice sent by e-mail must have been created electronically. In short, the sending of a scan of an invoice which has already been printed on paper as an attachment is prohibited,
- Ensure that the issuance dates for invoices are complied with,
- The invoice sent by e-mail is not subject to reduced or restricted formalities. It must include all of the mandatory particulars required in tax and economic matters. The wording must be sufficiently clear and it is not possible to refer to an annex, contract or the order to define the invoiced product or service. The invoice must stand-alone,
- The document to be kept is the electronic file sent to the client (and not a paper print-out).