Subsection 1: Transmission and receipt of invoices in electronic form

Holders of contracts concluded with the State, local authorities and public establishments, as well as their subcontractors eligible for direct payment, send their invoices in electronic form.

The State, local authorities and public establishments accept invoices sent in electronic form by the holders of contracts mentioned in article L. 2192-1 and their subcontractors eligible for direct payment.

Without prejudice to Article L. 2192-2, purchasers shall accept invoices that comply with the electronic invoicing standard defined by regulation and that are sent in electronic form by contract holders and their subcontractors eligible for direct payment.

The detailed rules for the application of this sub-section, in particular the compulsory information that electronic invoices must contain, shall be defined by regulation.