Before July 1, 2019, you were obliged to keep your expense report invoices. But, as of this date, that's over! In concrete terms, thanks to an order dated May 23, 2019 setting out the conditions, all you have to do is scan your receipts and then you can throw them away. Great, isn't it?
How does probative value archiving work in practice?
- Your employee uses his Anytime card to pay his business expenses.
- The transaction is uploaded in real time to the Anytime space.
- It immediately takes a photo of the invoice or sends it by e-mail.
- The scanned receipt is integrated into the dedicated expense line.
- A PDF archive is generated, guaranteeing the integrity of the document (as defined inarticle A 102 B-2 of the Livre des Procédures Fiscales).
This PDF contains all the evidence required by the tax authorities. Stored on a secure server, the document will be kept for 10 years.
What guarantees are there in the event of an inspection?
Article 16 of the amended finance law of December 29, 2016(law no. 2016-1918 of December 29, 2016) authorizes companies to keep their expense claim receipts in electronic format.
At Anytime, we comply point by point with current legislation. In the event of an audit, the archives are therefore opposable to the Urssaf or the tax authorities.
The inspector will have in his hands all the mandatory information: date, amount, VAT, location, history of actions carried out on the expense claim, electronic signature, summary of archiving conditions, etc.
Benefits
- No stress in the event of an inspection
- Your digital documents are preserved in the same way as the originals
- Secure, centralized archiving for 10-year retrieval
- No risk of document loss or damage
- Your employees will save time
- You adopt a benevolent management style
- Optimize your costs by reducing your paper storage costs
Rates
2 per month per employee
Why switch to probative value archiving?
In the age of digitalization and simplification, it has become obvious for companies to go 100% digital when it comes to managing their expense accounts. Even if dematerializing expense management means rethinking methodology, processes and organization, it also brings numerous benefits. Time savings, space savings, financial savings... The list goes on!
A decree dated May 23, 2019 has ushered expense claim management into a new era. It sets out the conditions for digitizing vouchers and documents drawn up or received on paper, in application of Article L.243-16 of the Social Security Code. It authorizes employees to throw away original receipts, provided they have first been digitized. However, the decree is not retroactive. It is therefore important to keep receipts issued prior to July 1, 2019.
Guaranteeing information continuity
Archiving with probative value means that information can be restored at a later date in the event of an audit.
In practical terms, you can dispose of the paper if you respect certain key principles.
Anytime's solution is 100% in line with these 3 principles:
- Document authenticity: the archived document must correspond to the actual document. All the information on the original document must appear on the digital copy.
- Document integrity: The document must not be altered or distorted, and must conform to the source document (documents digitized without processing or loss of quality).
- Document intelligibility: the document must respect the formats imposed by the tax authorities (PDF or PDF A/3 (ISO 19005-3)), to guarantee legibility and data continuity.
A simplified process for employees
One of the biggest concerns employees have when it comes to expense claims is losing the paper version of their invoice, because if they lose their receipt, they won't be able to get reimbursed. This problem is solved by archiving with probative value. All the employee has to do is take a photo of the invoice. The expense claim is accepted by the manager. The administrative department checks and validates. Reimbursement is then triggered.
The expense claim is then stamped to guarantee its integrity. A PDF is generated, containing all the elements required by the tax authorities.
As well as saving time for the employee, there's no longer any risk of losing the receipt.
Minimized risk of adjustment for the company
Expenses are a necessary part of business life. But they only exist if they are backed up by absolutely essential supporting documents. Receipts that are often problematic, because they are incomplete, lost or forgotten...!
It's worth noting that expense accounts are among the movements most closely monitored by Urssaf. This is normal, as they are not subject to social security contributions.
This is why it's so important to transform a paper invoice into a legally valid digital one, and if you can do it effortlessly, all the better!
This eliminates the risk of your expense claims being requalified by the tax authorities.
Good to know: As for the manager, he or she must keep all receipts. Otherwise, in the event of an audit, the reimbursement of business expenses would be requalified as remuneration and subject to the corresponding taxation.
Anytime is at your side for archiving with probative value
At Anytime, we've long been convinced that expense management is a long and painful process for companies. That's why Anytime offers you a complete solution for managing your expense reports from A to Z, and providing your employees with a 100% digital experience.
How do I activate probative value archiving?
Access one of your transactions and go to the option you wish to activate. An Account Manager will call you back to help you set up this feature.
To find out more, please contact the Anytime team
