Invoice dematerialization can be done using various approaches depending on the desired end result and technologies used. Three approaches are widely recognised in France with regard to current legislation :

- Dematerialization of paper invoices involves the automatic processing, including automatic integration, of invoices in paper format (incoming invoices) using scanning and form recognition solutions. Ideally, this process should be done by a service provider.

- Simple dematerialization of invoices consists in changing the format of invoices to :

• - either electronic files via teletransmission systems (e.g. conventional EDI) but outside the conditions set out in the French General Tax Code (CGI).
• - or simple electronic files (e.g. PDF) unsigned electronically.

- Tax dematerialization of invoices consists in changing the format of invoices to :
• - either structured electronic files (EDI, XML, csv, Idocs, etc.) signed or unsigned using an electronic signature (if the file is not signed electronically, it must comply with the terms laid down by the CGI).
• - or unstructured electronic files (e.g. PDF) which must be signed using an electronic signature in accordance with the terms laid down by the French Directorate General for Taxes (cf. Article 289 V of the CGI).

To date, only tax dematerialization of invoices allows companies to be free of paper invoices altogether (cf. annex on legal aspects).