The 2026 Finance Act adjusts the rules governing the keeping of accounts in electronic form. The requirement now appears directly in the General Tax Code, without its application being deferred to a later implementing text.
What the DGI expects
The circular note refers in particular to opinion no. 24 of the National Accounting Council of June 2023. A computerised processing system must be able to produce an accounting records file bringing together all computerised accounting data, in a usable structure and with sufficient traceability.
This requirement is not limited to keeping scanned invoices or PDF exports. The taxpayer must be able to reproduce the entries, together with their references, dates, accounts, descriptions and amounts, while ensuring the integrity and continuity of the data.
In practice
Businesses must check that their accounting software can produce a complete and consistent export, that closed journals cannot be modified without an audit trail, and that backups are documented. The interfaces between invoicing, payroll, banking and accounting must also be reconciled.
In the event of an audit, a file that is incomplete or impossible to reconstruct can slow down exchanges and weaken the justification of the entries. An annual extraction test, combined with a procedure for retaining the data and the source documents, is therefore a concrete compliance measure.
Sources
- Directorate General of Taxation — Circular note no. 737 on the tax measures of Finance Act no. 50-25 for budget year 2026, 2026-03-09.
- Directorate General of Taxation — Circular note no. 737 — full text (74 pages), 2026-02-27.
- Le Desk — Finance Act 2026: all the tax measures explained by the DGI, 2026-02-27.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.