Administrative and commercial procedures - The paperless age

There is no doubting the fact that dematerialization, i.e. the electronic processing of business data and documents (invoices, catalogues, technical specifications, notes, etc.), has a powerful impact on the economy as a whole. Apart from reducing the costs relating to administrative procedures, human resources and postage, dematerialisation helps smooth processes, optimise exchanges, thereby offering gains in competitiveness. This explains why the French State first started to look at this issue as early as the 1980s. The law dated 13 March 2000, aimed at providing a legal framework for dematerialization, made far-reaching changes in French law on proof, by recognizing that digital documents have the same value as written documents, provided that they are identified by a reliable electronic signature. The incorporation of the EU Directive of 20 December 2001, which came into force in France on 1 July 2003, then facilitated exchanges of electronic invoices using structured messages (i.e. Electronic Data Interchange or EDI) or via advanced electronic signatures. Once these elements had been introduced by the legislator, the administrative departments and operators in automatic transmission were able to fine-tune the techniques and establish the ways in which they were to be used, with the idea of working towards standard formats. 
However, despite the merits of the European Directive, it has not necessarily provided solutions. Due to this text, EU member countries may have assimilated the notion of electronic signature, but it should be remembered that EDI solutions had already enabled them to send structured messages from computer to computer for several years previously. Also, the three-page Directive gave birth to a host of different interpretations when it was incorporated by the national parliaments. For instance, the Spanish Royal Decree on electronic invoicing is 15 to 20 pages long, whereas the French Tax Code needs 200 pages to cover the subject! Harmonisation of the different exchange protocols, particularly dematerialization of tax documents, should therefore be continued, especially considering that the internationalisation of trade requires a world-wide agreement on the subject, rather than a simply European debate. 

Up-to-date process
In France, the private sector may have taken over the question of standardising paperless processes for business documents, but it should be noted that the public sector is also very much in favour of electronic exchanges. Corporate tax and social security declarations and VAT payments can already be made using EDI and EFI (Electronic Form Interchange) standards. In addition, in February 2004, the government launched ADELE, its Electronic Administration Plan 2004-2007, aimed at encouraging the electronic circulation of information between the State and users. The policy encourages paperless communication systems for citizens (for income declarations, relations with administrative departments, voting, employment, etc.) as well as businesses. This is a way for the French State to optimise transactions between the administration and the private sector, to complete the proposed solutions and to modernise the public services, but also to promote so-called e-administration. 
Included in the Electronic Administration Plan, the text relating to the dematerialisation of public procurement came directly from two European Directives (2004/17/CE and 2004/18/CE. Since 1 January 2005, article 56 of the French public procurement code stipulates that exchanges of information made during public calls for tender can be transmitted electronically. This applies to projects exceeding 150,000 euros (excluding tax) for the State and public establishments, and projects exceeding 230,000 euros (excluding taxes) for regional and local authorities. 
In July 2004, the offices of the Paris Commercial Court launched an on-line survey to assess companies’ opinions on paperless tenders for public procurement projects. The results showed that 80% of entrepreneurs were in favour, or very much in favour of this method; 61% of interviewees found that it saved time and 25% that it saved money. The most remarkable fact was that 63% of the respondent companies employed less than 10 people, meaning that managers of small organisations are interested in public procurement projects, which are seen as a means of increasing their business. 

On-line forms in Europe
Electronic communications between companies and public administrations are still only just beginning. The next stage will be the introduction of the European Directive designed to simplify disclosure formalities for companies, which will be given the option of filing, but also consulting, information either by paper or by electronic means. In this respect, we must salute the initiative taken by the offices of the Paris Commercial Court, which published a report last October on the state of electronic facilities for undertaking legal formalities in the Company Registers of different European States and of on-line access to official information on companies. Eighteen countries took part in this survey, and it has to be admitted that on-line facilities are extremely different from one country to the next. However, the report highlighted that most of the countries interviewed, with the exception of Germany, provide companies with the forms needed to undertake legal formalities. Actually, for historical reasons, it would be very surprising if Germany developed an on-line form system, as company registration there is usually dealt with by solicitors. 
France’s dematerialization policy, which aims to make it possible for all legal formalities to be undertaken on line in the short term, is a great advantage for the country. It provides secured certificates, which no accreditation body in the market is capable of offering at present. France is the leader among the 10 countries known for their technological advances, alongside the Czech Republic, Denmark, Estonia, Italy, Lithunia, Malta, Norway, Slovenia and the United Kingdom. Other countries are lagging behind. This is the case for Luxembourg, or even more so, for Jersey, where on-line forms are provided in Word format… the entrepreneur just has to fill them in and print them. 
Despite this, there is a general trend towards paperless administration and each Member State is keen to meet the target of 1 January 2007. As for companies, they should show the same enthusiasm as when the electronic tender system was introduced, encouraged by all the many advantages.