What is the RAT ?<\/strong><\/h2>\nThe Reliable Audit Trail is a comprehensive documentary system designed to ensure that every invoice meets three fundamental requirements. First, the invoice must be authentic, meaning it was issued by the correct party and addressed to the correct recipient. Second, it must have integrity, implying that no modifications were made after its issuance. Finally, it must be traceable, so that a clear and reliable link can be established between the invoice and all documents proving the reality of the transaction. <\/p>\n
In practical terms, this means that for every invoice, the company must be able to reconstruct the complete journey: from the initial order to the delivery of goods or the performance of the service, followed by invoicing and finally payment.<\/p>\n
![\"\"](\"http:\/\/www.ng-audit.fr\/wp-content\/uploads\/2025\/12\/3-piliers-PAF.png\")
<\/p>\n
What changes with the 2026 obligation and the new calendar<\/strong><\/h2>\nUntil now, it was sufficient simply to store invoices. Starting in 2026, companies will also need to be able to demonstrate the link between each invoice and its supporting documents, as well as prove that no modifications were made after issuance. <\/p>\n
The calendar for the general rollout of electronic invoicing, established by Article 91 of the 2024 Finance Act, specifies the deadlines for different company sizes. Large companies and intermediate-sized enterprises must be capable of issuing electronic invoices as of September 1, 2026. For small and medium-sized enterprises as well as micro-enterprises, this obligation will begin on September 1, 2027. Simultaneously, the obligation to receive electronic invoices will apply to all companies as of September 1, 2026. <\/p>\n
It is important to note that this calendar modifies the previous schedule set by the ordinance of September 15, 2021, which planned for deployment as early as 2024 for large companies, 2025 for intermediate-sized enterprises, and 2026 for others. Decree No. 2024-266 of March 25, 2024, establishes a transitional regime for registration applications submitted before the public invoicing portal’s testing environment is made available, allowing for the registration of partner dematerialization platform operators, and addresses the practical consequences of this calendar change. <\/p>\n
Your responsibility and the guarantees of the Reliable Audit Trail<\/strong><\/h2>\nImplementing a RAT or a PDP (Process Dematerialization Plan) ensures the authenticity and integrity of invoices while providing secure archiving for 10 years. However, this approach requires the company to take responsibility for the retention of supporting documents. This specifically involves keeping purchase orders, delivery notes, contracts, and any relevant commercial correspondence. <\/p>\n
Internal organization must allow for the rapid retrieval of all documents associated with an invoice to demonstrate consistency between the invoice issued, the service provided, and the payment made. An effective RAT is therefore not limited to storage: it involves genuine control and methodical tracking of all items of evidence. <\/p>\n
The three pillars of the RAT<\/strong><\/h2>\nTo be fully operational, a RAT rests on three fundamental pillars. The first is authenticity, which consists of proving the identity of the issuer and the recipient of the invoice. The second is integrity, allowing proof that the invoice has undergone no modification after its issuance. Finally, the third pillar is legibility, ensuring that the invoice remains accessible and understandable throughout the legal retention period of ten years. <\/p>\n
Documents to be retained<\/strong><\/h2>\nFor each invoice, it is essential to retain not only the electronic invoice itself but also all documents justifying the transaction. This includes the purchase order or contract, the delivery note or any document proving the service performed, as well as relevant commercial exchanges and proof of payment. Other documents may also be useful to strengthen traceability, such as signed quotes, timesheets, or internal reports, depending on the nature of the activity and transactions. <\/p>\n
Effective organization of the RAT<\/strong><\/h2>\nThe structuring of the RAT may vary depending on the size of the company. For a micro-enterprise, it may be sufficient to create one folder per invoice, grouping all associated documents. For SMEs and intermediate-sized companies, an organization by client, then by project, integrating all supporting documents, is often more appropriate. The goal remains the same: to be able to find all documents for an invoice in less than five minutes. <\/p>\n
Tax audits and risks related to the absence of a RAT<\/strong><\/h2>\nIn the event of a tax audit, the administration expects the company to be able to find an invoice in less than two minutes, present the corresponding supporting documents in less than five minutes, and demonstrate complete consistency between order, delivery, invoice, and payment.
\nFailure to implement a RAT can lead to significant financial consequences, such as the rejection of deductible VAT, fines, and tax adjustments.<\/p>\n
Conclusion<\/strong><\/h2>\nThe Reliable Audit Trail is becoming a central element of tax compliance. Beyond the legal obligation, it represents a genuine opportunity for companies to : <\/p>\n
\n- Improve the quality of their documentation,<\/li>\n
- Control payments and optimize invoicing,<\/li>\n
- Prevent fraud risks,<\/li>\n
- Streamline internal processes and strengthen the credibility of their financial exchanges.<\/li>\n<\/ul>\n
A well-designed RAT secures the company, provides transparency, and turns a regulatory obligation into a lever for operational efficiency and accounting reliability.<\/p>\n","protected":false},"excerpt":{"rendered":"
The widespread adoption of electronic invoicing is transforming how companies must manage their financial documents. The Reliable Audit Trail (RAT) is thus becoming a structural obligation: every invoice must be capable of being authenticated, justified, and stored reliably, while allowing for the reconstruction of the entire associated commercial and accounting process. What is the RAT<\/p>\n","protected":false},"author":2,"featured_media":22385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[199],"tags":[232,229,228],"class_list":["post-22386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fact-sheets","tag-reliable-audit-trail-rat","tag-technology","tag-transformation-of-the-finance-function"],"yoast_head":"\n
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<\/p>\nUntil now, it was sufficient simply to store invoices. Starting in 2026, companies will also need to be able to demonstrate the link between each invoice and its supporting documents, as well as prove that no modifications were made after issuance. <\/p>\n
The calendar for the general rollout of electronic invoicing, established by Article 91 of the 2024 Finance Act, specifies the deadlines for different company sizes. Large companies and intermediate-sized enterprises must be capable of issuing electronic invoices as of September 1, 2026. For small and medium-sized enterprises as well as micro-enterprises, this obligation will begin on September 1, 2027. Simultaneously, the obligation to receive electronic invoices will apply to all companies as of September 1, 2026. <\/p>\n
It is important to note that this calendar modifies the previous schedule set by the ordinance of September 15, 2021, which planned for deployment as early as 2024 for large companies, 2025 for intermediate-sized enterprises, and 2026 for others. Decree No. 2024-266 of March 25, 2024, establishes a transitional regime for registration applications submitted before the public invoicing portal’s testing environment is made available, allowing for the registration of partner dematerialization platform operators, and addresses the practical consequences of this calendar change. <\/p>\n
Your responsibility and the guarantees of the Reliable Audit Trail<\/strong><\/h2>\nImplementing a RAT or a PDP (Process Dematerialization Plan) ensures the authenticity and integrity of invoices while providing secure archiving for 10 years. However, this approach requires the company to take responsibility for the retention of supporting documents. This specifically involves keeping purchase orders, delivery notes, contracts, and any relevant commercial correspondence. <\/p>\n
Internal organization must allow for the rapid retrieval of all documents associated with an invoice to demonstrate consistency between the invoice issued, the service provided, and the payment made. An effective RAT is therefore not limited to storage: it involves genuine control and methodical tracking of all items of evidence. <\/p>\n
The three pillars of the RAT<\/strong><\/h2>\nTo be fully operational, a RAT rests on three fundamental pillars. The first is authenticity, which consists of proving the identity of the issuer and the recipient of the invoice. The second is integrity, allowing proof that the invoice has undergone no modification after its issuance. Finally, the third pillar is legibility, ensuring that the invoice remains accessible and understandable throughout the legal retention period of ten years. <\/p>\n
Documents to be retained<\/strong><\/h2>\nFor each invoice, it is essential to retain not only the electronic invoice itself but also all documents justifying the transaction. This includes the purchase order or contract, the delivery note or any document proving the service performed, as well as relevant commercial exchanges and proof of payment. Other documents may also be useful to strengthen traceability, such as signed quotes, timesheets, or internal reports, depending on the nature of the activity and transactions. <\/p>\n
Effective organization of the RAT<\/strong><\/h2>\nThe structuring of the RAT may vary depending on the size of the company. For a micro-enterprise, it may be sufficient to create one folder per invoice, grouping all associated documents. For SMEs and intermediate-sized companies, an organization by client, then by project, integrating all supporting documents, is often more appropriate. The goal remains the same: to be able to find all documents for an invoice in less than five minutes. <\/p>\n
Tax audits and risks related to the absence of a RAT<\/strong><\/h2>\nIn the event of a tax audit, the administration expects the company to be able to find an invoice in less than two minutes, present the corresponding supporting documents in less than five minutes, and demonstrate complete consistency between order, delivery, invoice, and payment.
\nFailure to implement a RAT can lead to significant financial consequences, such as the rejection of deductible VAT, fines, and tax adjustments.<\/p>\n
Conclusion<\/strong><\/h2>\nThe Reliable Audit Trail is becoming a central element of tax compliance. Beyond the legal obligation, it represents a genuine opportunity for companies to : <\/p>\n
\n- Improve the quality of their documentation,<\/li>\n
- Control payments and optimize invoicing,<\/li>\n
- Prevent fraud risks,<\/li>\n
- Streamline internal processes and strengthen the credibility of their financial exchanges.<\/li>\n<\/ul>\n
A well-designed RAT secures the company, provides transparency, and turns a regulatory obligation into a lever for operational efficiency and accounting reliability.<\/p>\n","protected":false},"excerpt":{"rendered":"
The widespread adoption of electronic invoicing is transforming how companies must manage their financial documents. The Reliable Audit Trail (RAT) is thus becoming a structural obligation: every invoice must be capable of being authenticated, justified, and stored reliably, while allowing for the reconstruction of the entire associated commercial and accounting process. What is the RAT<\/p>\n","protected":false},"author":2,"featured_media":22385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[199],"tags":[232,229,228],"class_list":["post-22386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fact-sheets","tag-reliable-audit-trail-rat","tag-technology","tag-transformation-of-the-finance-function"],"yoast_head":"\n
The Reliable Audit Trail: Compliance and electronic invoicing<\/title>\n<meta name=\"description\" content=\"Anticipate the Reliable Audit Trail (RAT), its obligations, the legal calendar, and tax implications to secure your VAT.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ng-audit.fr\/en\/blog\/fact-sheets\/electronic-invoicing-are-you-ready-for-the-reliable-audit-trail-rat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Reliable Audit Trail: Compliance and electronic invoicing\" \/>\n<meta property=\"og:description\" content=\"Anticipate the Reliable Audit Trail (RAT), its obligations, the legal calendar, and tax implications to secure your VAT.\" \/>\n<meta property=\"og:url\" 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To be fully operational, a RAT rests on three fundamental pillars. The first is authenticity, which consists of proving the identity of the issuer and the recipient of the invoice. The second is integrity, allowing proof that the invoice has undergone no modification after its issuance. Finally, the third pillar is legibility, ensuring that the invoice remains accessible and understandable throughout the legal retention period of ten years. <\/p>\n
Documents to be retained<\/strong><\/h2>\nFor each invoice, it is essential to retain not only the electronic invoice itself but also all documents justifying the transaction. This includes the purchase order or contract, the delivery note or any document proving the service performed, as well as relevant commercial exchanges and proof of payment. Other documents may also be useful to strengthen traceability, such as signed quotes, timesheets, or internal reports, depending on the nature of the activity and transactions. <\/p>\n
Effective organization of the RAT<\/strong><\/h2>\nThe structuring of the RAT may vary depending on the size of the company. For a micro-enterprise, it may be sufficient to create one folder per invoice, grouping all associated documents. For SMEs and intermediate-sized companies, an organization by client, then by project, integrating all supporting documents, is often more appropriate. The goal remains the same: to be able to find all documents for an invoice in less than five minutes. <\/p>\n
Tax audits and risks related to the absence of a RAT<\/strong><\/h2>\nIn the event of a tax audit, the administration expects the company to be able to find an invoice in less than two minutes, present the corresponding supporting documents in less than five minutes, and demonstrate complete consistency between order, delivery, invoice, and payment.
\nFailure to implement a RAT can lead to significant financial consequences, such as the rejection of deductible VAT, fines, and tax adjustments.<\/p>\n
Conclusion<\/strong><\/h2>\nThe Reliable Audit Trail is becoming a central element of tax compliance. Beyond the legal obligation, it represents a genuine opportunity for companies to : <\/p>\n
\n- Improve the quality of their documentation,<\/li>\n
- Control payments and optimize invoicing,<\/li>\n
- Prevent fraud risks,<\/li>\n
- Streamline internal processes and strengthen the credibility of their financial exchanges.<\/li>\n<\/ul>\n
A well-designed RAT secures the company, provides transparency, and turns a regulatory obligation into a lever for operational efficiency and accounting reliability.<\/p>\n","protected":false},"excerpt":{"rendered":"
The widespread adoption of electronic invoicing is transforming how companies must manage their financial documents. The Reliable Audit Trail (RAT) is thus becoming a structural obligation: every invoice must be capable of being authenticated, justified, and stored reliably, while allowing for the reconstruction of the entire associated commercial and accounting process. What is the RAT<\/p>\n","protected":false},"author":2,"featured_media":22385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[199],"tags":[232,229,228],"class_list":["post-22386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fact-sheets","tag-reliable-audit-trail-rat","tag-technology","tag-transformation-of-the-finance-function"],"yoast_head":"\n
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The structuring of the RAT may vary depending on the size of the company. For a micro-enterprise, it may be sufficient to create one folder per invoice, grouping all associated documents. For SMEs and intermediate-sized companies, an organization by client, then by project, integrating all supporting documents, is often more appropriate. The goal remains the same: to be able to find all documents for an invoice in less than five minutes. <\/p>\n
Tax audits and risks related to the absence of a RAT<\/strong><\/h2>\nIn the event of a tax audit, the administration expects the company to be able to find an invoice in less than two minutes, present the corresponding supporting documents in less than five minutes, and demonstrate complete consistency between order, delivery, invoice, and payment.
\nFailure to implement a RAT can lead to significant financial consequences, such as the rejection of deductible VAT, fines, and tax adjustments.<\/p>\n
Conclusion<\/strong><\/h2>\nThe Reliable Audit Trail is becoming a central element of tax compliance. Beyond the legal obligation, it represents a genuine opportunity for companies to : <\/p>\n
\n- Improve the quality of their documentation,<\/li>\n
- Control payments and optimize invoicing,<\/li>\n
- Prevent fraud risks,<\/li>\n
- Streamline internal processes and strengthen the credibility of their financial exchanges.<\/li>\n<\/ul>\n
A well-designed RAT secures the company, provides transparency, and turns a regulatory obligation into a lever for operational efficiency and accounting reliability.<\/p>\n","protected":false},"excerpt":{"rendered":"
The widespread adoption of electronic invoicing is transforming how companies must manage their financial documents. The Reliable Audit Trail (RAT) is thus becoming a structural obligation: every invoice must be capable of being authenticated, justified, and stored reliably, while allowing for the reconstruction of the entire associated commercial and accounting process. What is the RAT<\/p>\n","protected":false},"author":2,"featured_media":22385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[199],"tags":[232,229,228],"class_list":["post-22386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fact-sheets","tag-reliable-audit-trail-rat","tag-technology","tag-transformation-of-the-finance-function"],"yoast_head":"\n
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\nFailure to implement a RAT can lead to significant financial consequences, such as the rejection of deductible VAT, fines, and tax adjustments.<\/p>\n
The Reliable Audit Trail is becoming a central element of tax compliance. Beyond the legal obligation, it represents a genuine opportunity for companies to : <\/p>\n
- \n
- Improve the quality of their documentation,<\/li>\n
- Control payments and optimize invoicing,<\/li>\n
- Prevent fraud risks,<\/li>\n
- Streamline internal processes and strengthen the credibility of their financial exchanges.<\/li>\n<\/ul>\n
A well-designed RAT secures the company, provides transparency, and turns a regulatory obligation into a lever for operational efficiency and accounting reliability.<\/p>\n","protected":false},"excerpt":{"rendered":"
The widespread adoption of electronic invoicing is transforming how companies must manage their financial documents. The Reliable Audit Trail (RAT) is thus becoming a structural obligation: every invoice must be capable of being authenticated, justified, and stored reliably, while allowing for the reconstruction of the entire associated commercial and accounting process. What is the RAT<\/p>\n","protected":false},"author":2,"featured_media":22385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[199],"tags":[232,229,228],"class_list":["post-22386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fact-sheets","tag-reliable-audit-trail-rat","tag-technology","tag-transformation-of-the-finance-function"],"yoast_head":"\n
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