Article A123-63-1 of the French Commercial code
November 4, 2023
To carry out the electronic transmission of accounting documents provided for in the second paragraph of article R. 123-121-4, the individual limited liability entrepreneur shall use the IT service mentioned in article R. 123-2. An agreement drawn up by the Directeur des Services judiciaires, the President of the Conseil national des greffiers des tribunaux de commerce and the Director General of the Institut national de la propriété industrielle shall determine…
