The invoice must comply with operational and legal obligations: link between commercial and accounting management; document framed by the French Commercial Code; tax document, collection medium and VAT deduction document. Billing systems are often expensive and inefficient to operate:
Significant direct costs related to paper management, multiple data entry, recovery and litigation processing, physical archiving costs,
Indirect costs: cash costs, difficulties in meeting payment deadlines, low information sharing, costs of research and restitution in the event of a tax audit, etc.
However, the legal and technical conditions are now in place for the tax dematerialization of invoices.