Registration of electronically signed documents

Article 157 of the 2021 Finance Law adopted by parliament on December 15, 2020

The current health crisis has disrupted practices, forcing a limitation of physical meetings.

From the first lockdown onwards, the use of electronic signatures increased .

During this exceptional period, the tax authorities showed flexibility, accepting the registration of legal documents signed electronically.

However, from the summer onwards, some tax administration departments again refused to register such documents, some only accepting electronically signed lawyer's documents.

Article 157 of the 2021 Finance Law finally generalizes the registration of electronically signed legal acts, by amending Article 658 of the General Tax Code (CGI) relating to registration formalities.

Since January 1, 2021, companies can register private deeds signed electronically with the competent registration services, with the exception of unilateral promises of sale mentioned in Article 1589-2 of the Civil Code .