Probative Archiving in France

The purpose of probative archiving:

Probative archiving allows Expensya's clients to keep receipts in digital format instead of paper. This enables clients to discard the paper receipt once the expense is added to Expensya with the corresponding proof and is archived in Expensya.

To ensure that digital receipts are recognized in case of a tax audit in France, they must adhere to the standards and rules imposed by the French tax authority, as indicated in Article A102 B-2 of the French law "Livre des procédures fiscales".

Expensya's solution guarantees this process as follows:

  • When scanning the receipt, Expensya applies an electronic signature in compliance with eIDAS*.
  • The recording is based on WORM (Write Once, Read Many) technology, and the digitized document is saved in PDF A/3 (ISO 19005-3) format*.
  • The storage of electronic archives takes place within the European Union in accordance with Article 32 of the GDPR on data processing security.

Options for probative archiving offered by Expensya:

Expensya provides two distinct archiving services (Expensya-CDC or Expensya-Vault). Both options are paid and are detailed in the Purchase Order or the "Commercial Conditions" annex of the contract.

The table below addresses frequently asked questions regarding the two legal archiving options provided by Expensya and the storage of Expensya:

  • PDF/A: This is an ISO-standardized version of the PDF format specialized for archiving and long-term preservation of digital documents. PDF/A differs from the standard PDF format by disallowing features that are unsuitable for long-term archiving, such as font embedding and encryption.
  • eIDAS: Electronic IDentification Authentication and trust Services is a regulation of the EU on electronic identification and trust services for electronic transactions within the European Union.
  • SEC 17a-4(f), CFTC 1.31(d), and FINRA: These rules pertain to U.S. regulations on the preservation of electronic records, including requirements for record retention, format, quality, and availability.
  • ISO/IEC 27001:2013: Specifies requirements for establishing, implementing, maintaining, and continually improving an information security management system within the context of the organization.
  • NF Z42-013: An international standard that deals with specifications for the design and operation of computer systems used for electronic archiving.

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