Accounting - Invoicing

What methods can be used to secure electronic invoices?

Publié le null - Legal and Administrative Information Directorate (Prime Minister)

For an electronic invoice to be valid, the authenticity of its origin and the integrity of its content must be guaranteed. There are 2 methods for this security: the qualified electronic signature and the qualified electronic seal.

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Image 1Crédits: Andrey Popov - stock.adobe.com

Within the framework of the obligation to issue and receive electronic invoices from 2024, a decree of 16 may 2023 specifies how to secure electronic invoices. This may be done by means of a qualified electronic signature or a qualified electronic seal.

Qualified electronic signature

The qualified electronic signature is defined as being an advanced electronic signature (signature allowing identification of the signer and having a better level of security) created using a qualified electronic signature creation device and based on a qualified electronic signature certificate.

This method of securing guarantees the integrity of the signed document since it authenticates the signatory of the invoice and confirms his consent.

The qualified electronic signature certificate shall be issued by a qualified trust service provider. You need to find a qualified certification body. With this in mind, the National Agency for the Security of Information Systems (ANSSI) lists the trust service providers.

Where the company wishes to check the authenticity of the origin and integrity of the content of a received electronic invoice, it may:

  • verify the electronic signature by means of the verification data contained in the electronic certificate;
  • use a qualified validation service for qualified electronic signatures. This service allows the outcome of the validation process to be received in an automated, reliable, efficient manner and bearing the advanced electronic signature or electronic seal of the provider providing the qualified validation service.

The qualified electronic seal

Qualified electronic seal also allows companies to secure their electronic invoices. It is an advanced electronic seal created using a qualified certified electronic seal creation device.

It also aims to ensure the origin and integrity of electronic invoices. It is used to certify that the creator of the stamp is indeed the originator of the document.

The decree specifies that only a legal person can create an electronic seal. This is issued by a trust service provider.

When receiving an electronic invoice, the company may check the authenticity of the origin and content of the invoice:

  • by verifying the electronic seal by means of the verification data contained in the electronic certificate; or
  • by using a qualified validation service for qualified electronic seals.

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