The evidentiary value of your expense report receipts

The Eurécia Expense Reports module allows you to scan your expense report receipts via your computer, tablet or smartphone and to produce supporting documents with certified value electronically for your employees' expense reports.

This feature is developed with our trusted partner Universign, a specialist in cloud solutions for sharing, backup and electronic signature.

Who is this article for?

Administrators but also all Eurécia users using the expense reports module.

Archiving with certified value – What is it?

The law authorises companies to keep their expense report receipts on a computer or on paper, provided that they have reliable and certified copies kept in electronic format for a minimum period of 6 years. This archiving with certified value will therefore have the same value as the receipt in paper version if the document meets the following criteria:

• Authenticity : It is possible to prove that the document is what it claims to be. The document is therefore marked by a "time stamp" and by an electronic signature/stamp/fingerprint, which can attest to its fidelity.
• Integrity : the conservation of the document is immutable, confidential and traceable.
• Intelligibility : the document must be stored in a classic and recognised format such as PDF (for example)

Ensure the security of your data

Eurécia relies on Universign, one of the leading certification authorities in France, to guarantee companies the evidentiary value of their supporting documents.

Our dematerialisation process (storage, digital archiving, time stamping, electronic signature, certification of authenticity and integrity of documents) meets the strictest security requirements:

• Trusted Third Party compliant with RGS** and European eIDAS regulation (electronic Identification, Authentication and Trust Services)
• Storage on ISO 27001 certified & Tier III compliant servers
• Member of the Adobe Approved Trust List – AATL, Universign is recognised by Adobe® Acrobat® or Reader®.
   

Finally, the Universign SaaS platform is based on a high-performance and highly secure IT infrastructure. Hosted in France , it offers you a guarantee of continuity of services with an availability rate of +99.9% per year.

All Universign certifications are available here: Universign Certifications .
 

But what does the law say?

Eurécia’s supporting documents with certified value comply with current legislation:

• Article 16 of the amending finance law of December 29, 2016 (law no. 2016-1918 of December 29, 2016) authorises the dematerialisation of supporting documents
• Article A. 102 B-2 of the book of tax procedures and the European eIDAS regulation sets the conditions for the digitalisation of invoices. To have certified value, digital evidence must be:
  • true and unaltered copies (digitised without processing and without loss of quality)
  • saved in a standard format called "intelligible": PDF or PDF 1/3 format (ISO 19005-3)
  • copies with a server stamp, a digital fingerprint or an electronic signature
  • timestamped

Please note : in the event of an URSSAF or tax audit, supporting documents with certified value have the same legal value as the original supporting documents in paper version.

How does it work?

1 - Users send their receipts to Eurécia

2 - Eurécia sends the receipts to Universign without altering them

3- Universign returns the receipts with a certification (by timestamping them and appending a server stamp on them)

4 - Eurécia stores the receipts on secured servers

• Eurécia uses servers with daily backup and has a Disaster Recovery Plan to guarantee the availability of the receipts*
• * The preservation period is aligned with the pertinent legislation

Keywords associated with this article:

expense reports - supporting documents - invoice - ticket - notes - supporting documents with certified value - JVP - control - URSSAF - dematerialisation - dematerialised - archiving - storage - Universign - certificate - certification - approval