Dematerialization

The dematerialization is the transformation of a treatment of real documents into treatment Numérique while preserving the same validity as an exchange in form paper.

But it is before a a whole technical to which is recognized a legal authenticity .

Examples:

  • dematerialization of the invoices ( invoice processing );
  • dematerialization of monetary flows ( money processing );
  • dematerialization of the government contracts.
  • dematerialization of the transferable securities (Account titles)

Stages of the transformation

  1. Digitalization of the documents,
  2. Filing of the digitized documents,
  3. Integration of the stages of the evolution of the document,
  4. Notarization: certification of the stages of the evolution of the document.

The usual vocabulary

  • a numerical certificate of identity makes it possible to identify the speakers during the process (numerical cf Signature),
  • a time-stamping, timestamp , guarantees the hour and the date with each stage of the treatment.

Dematerialization

  • the distant space of confidence: the documents and the stages of their treatment are centralized on a third waiter
  • the numerical envelope: the user preserves his documents within a numerical envelope which integrates a monitoring sheet whose each stage is certified by a third.

What a dematerialized tax invoice?

The invoice is a document drawn up by the salesman and addressed to the customer following a sale. It is obligatory in the case of a sale between companies and starts the payment of the goods and the services objects of the transaction.

Whatever its form, the invoice must at least include/understand following information relating to the actors and the nature of the transaction:

  • Name, addresses and number of VAT of the transmitter and the customer

  • the date of delivery
  • a single number, sequential and continuous
  • the quantity, the denomination and the unit price net of tax of the delivered goods or the rendered services, as well as VAT rate corresponding
  • the reductions, handing-over, rebates or discounts acquired and directly related to the operation
  • the entire amounts net of tax, including all taxes and of VAT

For the administration, the invoice is used as proof with the transaction and makes it possible to control the amount of the VAT to be discharged and the prices charged. From a legal point of view, it constitutes a proof of the commercial transaction. This is why it must be preserved 6 years (fiscal control) and 10 years (commercial disputes).

In the sectors accustomed to use the computerized exchanges of information (EDI), such as the car, the bank or large distribution, it is current, in parallel of flow paper, to send an electronic invoice. However, only flow paper has here convincing value with the eyes of the administration and justice.

Since July 2003 , the admission of a writing in electronic form as well as a traditional writing is devoted to the double condition which its author can be identified and which the integrality of its contents is guaranteed during its drafting and is perennialized in its conservation. This tax electronic invoice can be a document not structured, such as a signed pdf, or a structured message, for example of type EDI.

In the case of intracommunity transactions , it is the legislation of the country of origin of the supplier who applies. A supplier of flowers of the Netherlands can thus dematerialize the invoice according to the legislation Dutchwoman, whereas its fellow-member niçois must do it according to the French legislation. To that the trade negociation is added of course between the parts who can lead to define a flow based on the most constraining legislation of both, provided it remains compatible with that of the supplier.

See too

Related articles

  • Compensation (of the images accounts - checks, the transferable securities…)

External bonds

  • MINEFI : Dematerialization of the government contracts in France
  • MINEFI-DGCP: Dematerialization of the accounting records
  • ITESOFT: Dematerialization all documents

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