Electronic Invoicing: Cyplom in Digital Mag to analyze the tax control revolution

We are proud to announce that Cyplom has been requested by the reference media Digital mag to decipher one of the most structuring changes for French companies: the reform of electronic invoicing and its impact on tax control.

From ad hoc collection to ongoing analysis

As we explain in the article, the tax administration is moving from a model where it collected information from time to time (in particular via the Accounting Records File - FEC) to a system where it will receive billing data in near real time.

Thanks to the centralization of data via partner dematerialization platforms and the deployment of artificial intelligence tools, the Directorate-General for Public Finances (DGFiP) will be able to:

• Compare automatically VAT returns with invoicing flows issued and received.
• Detect instantly inconsistencies, anomalies, or discrepancies
• Target your controls with incredible precision, based on potential fraud patterns identified by AI.

Already today, 56% of tax audits are initiated through the exploitation of data. This number is only going to increase.

What are the direct consequences for businesses?

This new era of fiscal control, which is faster and more systematic, will have major impacts for all organizations, including VSEs and SMEs.

1. Pre-filling and the reversal of the burden of proof: The administration will tend to pre-fill VAT returns. The administration data will become the reference. It will be up to the company to actively justify any changes or deviations, in effect reversing the burden of proof.
2. More frequent and more technical checks: The control will no longer focus on a global analysis of the results, but on specific transactions and the consistency of the data. A check may be triggered for a simple discrepancy, even if it is justified (e.g. management of specific expense reports).
3. An essential preparation: The opening of an audit will mean that the administration already has a solid case. It will therefore be crucial for businesses to fully control their tax data and their upstream billing processes to avoid being caught off guard.

The opinion of our expert

“The challenge for businesses is no longer just to be in compliance, but to fully control the tax data they produce. With this reform, each bill becomes a powerful statement. Anticipating and making internal processes more reliable are the only possible responses to a check that will start with evidence already in the hands of the administration.”

Grégoire Person chez Cyplom‍