Electronic transmission of invoice data-Requirement for businesses to transmit invoice data in electronic format to tax authorities. Consists of the transmission of the contents of sales and purchase invoices or other accounting elements by the taxpayer to the tax authorities. It is not necessarily a dematerialized transmission of invoices between businesses. To be complete, electronic reporting requires only the transmission of sales and purchase data by the supplier and the customer, and then their cross-checking by the administration to detect discrepancies. It is a solution that involves a double flow of the same data.