What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

FranceLégifrance

Polynesian communes shift accounting chain to paperless PES v2 exchanges

Polynesian communes go paperless on PES v2+: three signature options, probative electronic data, and a tripartite convention with suspension fallbacks.

By Taxxa AI OyPublished 25 September 2026

Accounting & Reporting Legal & Corporate IT, Cybersecurity & Data

The communes of French Polynesia, their groupements and their établissements publics move their whole accounting chain onto paperless rails.Legifrance Their ordonnateurs and comptables may exchange budgets, mandats de dépenses, titres de recettes, the bordereaux summarising them and supporting pièces justificatives as electronic data, under the protocole d'échange standard from version 2 onwardsLegifrance, updated as technology and exchange needs evolve — the convention each body signs also sets how it may give up paperless exchange.

In practice each body sends its assignataire comptable two flows through the gateways made available by the direction locale des finances publiques: where needed, a legacy-format flow updating budgetary and accounting operations, and a protocole d'échange standard version 2 or later flow carrying the dematerialised documents. Transmission may run through the body's own paperless setup or through a tiers de télé-transmission; either way the channel must guarantee secure delivery of the electronic flows between the public body and the direction locale des finances publiques, and the contract with any third-party transmitter must attest that security. Bodies using the direction générale des finances publiques' Gestion publique portal follow the technical prerequisites communicated by the direction locale, and may themselves act as tiers de télé-transmission.

The ordonnateur or their délégataire signs the transmitted files electronically with one of three certificates, chosen by each body: the free DGFiP signature certificate issued to the covered ordonnateurs and their délégataires on request; an electronic signature certificate validated by the direction locale des finances publiques and compliant with the référentiel général de sécurité as applicable in French Polynesia; or an equivalent-level signature certificate likewise validated by the direction localeLegifrance. The signature sits either on each bordereau of mandats and titres or on the file containing them, and signing carries the effects set by décret n° 2013-512 du 17 juin 2013. Where a signed file mixes bordereaux with supporting documents, the signer must be competent to attest the caractère exécutoire of each document, failing which that certification travels separately with the document.

Once the ordonnateur or their representative sends the signed recette and dépense files under the protocol, no paper mandats, titres or bordereaux need reach the comptableLegifrance: the electronic data are probative vis-à-vis the comptable, the chambre territoriale des comptes, other courts and third partiesLegifrance.

Each body signs a local tripartite convention with its comptable assignataire and the chambre territoriale des comptes of French PolynesiaLegifrance, visaed by the directeur local des finances publiques, fixing the start date for version 2+ exchanges, the secure transmission route in both directions, the nature of the transmitted data, the signature certificate where relevant, and how the body may give up paperless exchange.

The comptable may suspend a paperless-with-signature arrangement on finding serious alteration of the exchanged data or loss of access to themLegifrance, notifying the ordonnateur, who then resumes paper transmission of the affected documents while still sending the accounting take-on data. The chambre territoriale des comptes may denounce the convention for altered, incomplete, inaccessible or unreadable dataLegifrance, likewise notified, with paper transmission resuming on receipt.

Legal basis: arrêté du 17 septembre 2026 on the dématérialisation of the accounting chain of French Polynesian communesLegifrance, applying article 51 of décret n° 2012-1246 du 7 novembre 2012 and articles D. 1617-23 and D. 1874-1 of the code général des collectivités territoriales.

Sign the local tripartite convention with the assignataire comptable and the chambre territoriale des comptes, choose one of the three signature certificates, and route flows through the direction locale des finances publiques gateways in PES version 2 or later format.

Sources

Arrêté du 17 septembre 2026 portant dématérialisation de la chaîne comptable et financière des communes de la Polynésie française, de leurs groupements et de leurs établissements publics