Glossary
B2B: B2B or \"Business To Business\" characterizes the trade of a company to other companies.
B2C: B2C or \"Business To Consumer\" characterizes the trade of a company towards individuals.
B2G: B2G or \"Business To Government\" characterizes trade with government organizations and administrations.
Bank reconciliation: is the control to identify the differences between the bank balance mentioned on the bank statement and the accounting balance of the bank account. A bank reconciliation report (ERB) is generated at the end of the control.
Clearance: The Clearance model allows the Tax Authorities to track transactions in real time and secures the collection of VAT through CTC (Continuous Transaction Control).
DGFiP: The General Directorate of Public Finance is, in broad terms, the central public administration of France under the Ministry of the Economy, Finance and Recovery. This administrative instruction is known as 'Bercy' because of its central location in the heart of this district. As far as electronic invoicing is concerned, the DGFiP is the reference partner. Moreover, it was the DGFiP that announced the electronic transition currently underway.
EFI (Electronic Form Exchange): Method of electronic transmission of tax returns to the tax authorities, social organizations and third parties. When you declare yourself your VAT or your IS on the portal impôts.gouv.fr, you teletransmit in EFI format.
ETR (Bank Reconciliation Statement): Statement allowing you to reconcile at the same date, either at the end of each month or at the accounting closing date, the bank balance mentioned on your bank statement and the one appearing in the accounting.
Electronic invoice: An electronic invoice is an invoice that has been issued, transmitted and received in a structured electronic format that allows its automatic and electronic processing. Just like a traditional paper invoice, it must contain all the required information.
Invoice rejection: An invoice rejection can occur when the invoice that is issued and transmitted on a dematerialization platform does not contain all the mandatory information expected.
New directory: It is a centralized file managed by the tax authorities. Companies will be identified by a unique identifier to simplify exchanges.\r\n\r\nThe directory will allow access to specific information such as the platform used or other information useful for tracking and sending invoices.
OAIS Standard or Reference Model for an archiving system describes the responsibilities, functions and relationships with an electronic archiving system to ensure the sustainability of digital information
Refusal of invoice: The refusal of invoice is to be distinguished from the rejection. In the case of a refusal, the invoice is issued and sent to the recipient but the recipient refuses it because he does not agree to pay it.
Scheme Y: is a process of electronic issue and transmission (e-invoicing, e-reporting) involving several actors:\r\n\r\nFrom the issuing Company, through the PPF or PDP , to the receiving Company (b2b) or the tax authorities (b2g).\r\n
non-repudiation is the fact of ensuring that a contract, especially a contract signed via the Internet, cannot be called into question by one of the parties.
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Automatic staple (finishing). A finisher automatically staples documents that can typically comprise up to 50 sheets. Some high-end finishers allow stapling of documents comprising up to 100 sheets. Please note though, in some cases the stapling capacity in A3 format decreases by half.
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