Decrees No. 2019-1118 of 31 October 2019 concerning the dematerialisation of minutes and minute books and No. 2018-1226 of 24 December 2018 concerning the dematerialisation of securities movement registers have enabled the dematerialisation of these registers for companies.
Their compliance is based on (i) electronic time-stamping (probative guarantee) and (ii) eIDAS-certified advanced electronic signature(C.com. art. R227-1-1).
Register dematerialization is available for all corporate forms.
In the case of SAS (simplified joint stock companies), the articles of association can provide for the dematerialization of registers and electronic signature procedures. In the absence of a specific provision, the signature must comply with the legal provisions concerning advanced signatures in accordance with article R.227-1-1 of the French Commercial Code.