The regulations on tax digitisation is governed at European level by the European Directive 2001/115/EC of December 20, 2001 integrated to the European Directive 2006/112/EC of November 28, 2006 relating to the common system VAT as well as to the provisions of the European Directive 2010/45/EC of 13 July 2010 on VAT invoicing rules.

These European directives have been adopted into national law by the countries of the European Union.

For example, the French legal framework for tax digitisation is governed by the provisions of the General Tax Code (Article 289 et seq. of the CGI).

The French transposition texts of the 2010 European Directive:

The rectification finance law 2012-1510 of December 29, 2012 for 2012: Article 62 on new rules for invoicing and electronic invoicing

Decree 2013-346 of 24 April 2013 on VAT invoicing obligations and the storage of electronic invoices

Decree 2013-350 of 25 April 2013 amending the provisions of Appendix III to the General Tax Code relating to invoices transmitted by electronic means in terms of VAT

Order of 25 April 2013 making minor amendments to the provisions of Article 41f of Annex IV to the General Tax Code relating to invoices transmitted by electronic means.

Tax Instruction of 18 October 2013 including several BOI (Official Tax Bulletin).