The reliable audit trail (or « PAF ») is an internal control requirement. Every business, regardless of its form, must demonstrate that it has a documented process in place to demonstrate the reality of invoice flows and to provide assurance that invoicesare consistent. New obligations relating to invoicing arising from the European Directive of 13 July 2010, taken up by LFR 2012-1510 and the Decrees of 24 and 25 April 2013.

Principle of equality paper invoice – electronic invoice
Promotion of the use of electronic invoicing
Exemption from the constraints linked to the invoicing medium
Strengthening the obligations of businesses to prevent any risk of fraud and to ensure that buying and selling transactions are carried out in compliance with applicable laws and regulations
Establishment of permanent controls to ensure the link between the invoice, the transaction carried out and its payment, and to allow the deduction of VAT.