With the 2026 electronic invoicing reform, AFNOR is publishing FD Z42-029, a documentation booklet that helps companies understand how to archive their electronic invoices under proper conditions. The objective is simple: secure evidence, comply with legal obligations, and avoid confusing simple storage with true probative archiving.
1. Why is this booklet important
Electronic invoicing not only changes the way invoices are issued and received. It also profoundly transforms document management, archiving, and the preservation of supporting documents. The document reminds us that archiving is not a purely technical matter: it concerns compliance, evidential value, and the company’s ability to produce proof in the event of a tax audit, audit, or litigation.
2. What the document says
The booklet applies to the electronic archiving of invoices within the framework of the 2026 reform, as well as to associated documents throughout their lifecycle, from issuance to destruction. It emphasizes three major issues: interoperability between systems, automation of exchanges, and compliance with a common information base. It also reminds us that invoices must remain authentic, intact, and readable throughout their retention period.
3. Key points to remember
FD Z42-029 is based on several important references, including the French General Tax Code, the Commercial Code, standard NF Z42-013:2020, standard EN 16931-1:2019, and the eIDAS regulation. It recalls that the electronic invoice must be kept in its original format or in a format accepted by the common base depending on the role of the actor in the invoicing chain. It also specifies that associated documents such as purchase orders, proof of delivery, or proof of payment must be archived with the invoice or via a common identifier.
4. Invoices : storage and archiving
The booklet stresses an essential distinction: storing a file does not mean archiving it. Storage consists of placing a file on a technical medium, whereas archiving aims to organize long-term preservation with guarantees of security, traceability, integrity, and durability. In other words, an EAS is not a simple storage space: it is an evidence system.
5. Who must archive
The document reminds us that final responsibility lies with the liable company, even if it relies on an approved platform, a compatible solution, or a third‑party archiver. Platforms play an important role, but they do not replace the company’s obligation to retain the elements necessary to respond to an audit. The choice between internal archiving and using a third party therefore depends on the organization’s ability to guarantee the security, traceability, availability, and reversibility of archives.
6. Destruction and lifecycle
FD Z42-029 also reminds us that a document is not meant to be kept indefinitely. At the end of the retention period, and only when no litigation, audit, or ongoing control remains, destruction may be carried out in a controlled, documented, and irreversible manner. This step is fully part of the document lifecycle and must be guided by a clear policy.
7. What this changes for the liable company
For the liable company, the reform is not limited to the transmission of electronic invoices: it also requires better organization of their long‑term preservation. The company remains responsible for the availability of invoices, their supporting documents, and their evidential value, even when relying on an approved platform, a compatible solution, or a third‑party archiver.
In practice, this means checking several key points: the format retained, the retention period, the ability to quickly retrieve documents in the event of an audit, and the presence of associated evidence such as purchase orders, proof of delivery, or proof of payment. The company must also ensure that the chosen archiving method guarantees the integrity, readability, and traceability of documents throughout the useful period.
The booklet finally reminds us that archiving must not be treated as simple technical storage. For the liable company, it is a matter of compliance and legal security, requiring a clear policy, identified responsibilities, and ideally an archiving system capable of supporting tax, accounting, and regulatory obligations.
Contact us to learn more
Contact our teams to assess the compliance of your electronic invoice archiving.
