{"id":10167,"date":"2022-05-06T10:18:00","date_gmt":"2022-05-06T08:18:00","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=10167"},"modified":"2022-05-06T10:18:00","modified_gmt":"2022-05-06T08:18:00","slug":"quel-avenir-pour-la-piece-comptable","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/quel-avenir-pour-la-piece-comptable\/","title":{"rendered":"Quel avenir pour la pi\u00e8ce comptable\u00a0?"},"content":{"rendered":"\n

Toutes les entreprises doivent respecter un certain formalisme pour la tenue de leur comptabilit\u00e9. La pi\u00e8ce comptable<\/strong> reste un document justificatif incontournable pour les m\u00e9tiers du chiffre, m\u00eame si vous n\u2019\u00eates pas expert en comptabilit\u00e9. <\/p>\n\n\n\n

Faisons le point sur les types de pi\u00e8ces comptables possibles et les formats actuellement accept\u00e9s. Int\u00e9ressons-nous ensuite \u00e0 l\u2019avenir de la gestion des pi\u00e8ces comptables avec le d\u00e9veloppement progressif de la digitalisation en France.<\/p>\n\n\n\n

\"pi\u00e8ce
 Image modifi\u00e9e issue de : storyset.com<\/em><\/figcaption><\/figure>\n\n\n\n

Pi\u00e8ce comptable : d\u00e9finition et finalit\u00e9<\/strong><\/span><\/h2>\n\n\n\n

Toute entreprise en France doit respecter un formalisme pr\u00e9cis <\/strong>pour la gestion de sa comptabilit\u00e9<\/strong>, qu\u2019il s\u2019agisse des achats, des ventes, des d\u00e9penses ou des recettes. Ainsi, les documents comptables, bilan et comptes de r\u00e9sultat s\u2019\u00e9laborent \u00e0 partir des \u00e9critures comptables<\/a> enregistr\u00e9es par l\u2019expert-comptable tout au long de l\u2019exercice. <\/p>\n\n\n\n

Chaque montant du livre journal comporte son num\u00e9ro d\u2019\u00e9criture. Quelle que soit sa nature, il trouve sa justification dans une pi\u00e8ce comptable. <\/p>\n\n\n\n

Qu\u2019est-ce qu\u2019une pi\u00e8ce comptable ?<\/strong><\/h3>\n\n\n\n

Les justificatifs des \u00e9critures<\/strong> enregistr\u00e9es dans les livres et journaux comptables s\u2019appellent des pi\u00e8ces comptables. Pour les flux financiers d\u2019achat et de vente, ce sont les factures \u00e9mises par l\u2019entreprise \u00e0 ses clients comme celles qui proviennent des fournisseurs. Pour les op\u00e9rations d\u2019encaissements et de d\u00e9caissements, la pi\u00e8ce comptable correspond aux relev\u00e9s de banque, avis de virement, tableaux d\u2019emprunts, etc. <\/p>\n\n\n\n

\u00c0 quoi servent les pi\u00e8ces justificatives comptables ?<\/strong><\/h3>\n\n\n\n

La pi\u00e8ce comptable permet de justifier une \u00e9criture pass\u00e9e dans un journal de la comptabilit\u00e9<\/strong>. Elle \u00e9taye et explique le mouvement comptable ainsi que son type et sa nature. <\/p>\n\n\n\n

Gr\u00e2ce aux mentions comptables obligatoires port\u00e9es sur le justificatif, vous prouvez la r\u00e9alit\u00e9 de l\u2019op\u00e9ration. Ainsi, en cas de contr\u00f4le fiscal<\/a><\/strong>, l\u2019inspecteur v\u00e9rifie les pi\u00e8ces justificatives. L\u2019absence de pi\u00e8ce peut conduire au rejet de la d\u00e9duction de la charge du r\u00e9sultat fiscal.<\/p>\n\n\n\n

Les formats des pi\u00e8ces justificatives en comptabilit\u00e9<\/strong><\/span><\/h2>\n\n\n\n

L\u2019entreprise doit assurer la conservation des documents comptables pendant 6 ans, de telle mani\u00e8re qu\u2019ils restent authentiques, int\u00e8gres et lisibles. On parle d\u2019archivage \u00e0 valeur probante,<\/strong> car la pi\u00e8ce comptable archiv\u00e9e doit pouvoir servir de preuve. <\/p>\n\n\n\n

Les formats de pi\u00e8ces comptables accept\u00e9s actuellement<\/strong><\/h3>\n\n\n\n

Le format \u00e9lectronique a d\u00e9sormais une valeur probante \u00e9quivalente \u00e0 celui papier, sous r\u00e9serve de se conformer aux conditions d\u2019archivage et d\u2019identifier la personne dont \u00e9mane le document comptable. Ainsi, le d\u00e9cret n\u00ba 2016-1673 du 5 d\u00e9cembre 2016 <\/a>pr\u00e9cise les caract\u00e9ristiques techniques \u00e0 respecter pour que les pi\u00e8ces justificatives num\u00e9riques<\/strong> servent de preuve. <\/p>\n\n\n\n

D\u00e9finition et caract\u00e9ristique d\u2019une facture \u00e9lectronique<\/strong><\/h3>\n\n\n\n

Apr\u00e8s la pi\u00e8ce comptable papier, nous avons connu le format PDF. Aujourd\u2019hui, les documents comptables num\u00e9riques commencent \u00e0 s\u2019imposer, voire sont d\u00e9j\u00e0 obligatoires dans certains cas. <\/p>\n\n\n\n

La facture \u00e9lectronique est une pi\u00e8ce comptable<\/strong> dont toutes les \u00e9tapes \u2013 cr\u00e9ation, transmission, r\u00e9ception et conservation \u2013 s\u2019effectuent de fa\u00e7on \u00e9lectronique<\/strong>. C\u2019est la diff\u00e9rence avec la pi\u00e8ce comptable papier num\u00e9ris\u00e9e. <\/p>\n\n\n\n

Facturation \u00e9lectronique en BtoG : la plateforme Chorus Pro<\/strong><\/h3>\n\n\n\n

Depuis d\u00e9but 2020, toute entreprise fran\u00e7aise qui travaille avec la sph\u00e8re publique doit \u00e9mettre ses factures de vente sous la forme \u00e9lectronique<\/strong>. Dans ce cas de relations Business to Government<\/em> (BtoG), la pi\u00e8ce comptable transite obligatoirement par la plateforme Chorus Pro<\/a>. R\u00e9ceptacle des factures fournisseurs, ce portail se charge du transfert des pi\u00e8ces comptables d\u00e9mat\u00e9rialis\u00e9es \u00e0 chaque entreprise publique destinataire.  <\/p>\n\n\n\n

Digitalisation croissante de la comptabilit\u00e9 en entreprise et en cabinet<\/strong><\/span><\/h2>\n\n\n\n

L\u2019avenir de la pi\u00e8ce comptable justificative,<\/strong> c\u2019est clairement la gestion digitalis\u00e9e des documents comptables. Avec cette politique z\u00e9ro papier, l\u2019entreprise fran\u00e7aise comme le cabinet comptable adapte son syst\u00e8me informatique. Elle fait \u00e9voluer ses modalit\u00e9s de stockage et de classement des pi\u00e8ces comptables justificatives. <\/p>\n\n\n\n

L\u2019e-facturation\u00a0: les grandes lignes pour 2024-2026<\/strong><\/h3>\n\n\n\n

Note : La date butoir du 1er juillet 2024 pour que les entreprises \u00e9mettent et re\u00e7oivent des factures \u00e9lectroniques est repouss\u00e9e. Une nouvelle date sera d\u00e9termin\u00e9e dans la loi de finances 2024.<\/p>\n\n\n\n

La facturation \u00e9lectronique, appel\u00e9e aussi e-invoicing, se d\u00e9veloppe en France comme en Europe. Elle concernera chaque entreprise d\u2019ici 2026 pour les relations BtoB<\/strong> (business to business), d\u00e8s lors que le client se situe sur le territoire fran\u00e7ais. <\/p>\n\n\n\n

Dans un premier temps, le calendrier pr\u00e9vu par l\u2019ordonnance n\u00b0 2021-1190 du 15 septembre 2021<\/strong> contraint toute entreprise \u00e0 accepter les factures \u00e9lectroniques de ses fournisseurs<\/strong> \u00e0 la date du 1er<\/sup> juillet 2024. Concernant les pi\u00e8ces justificatives comptables \u00e9mises, l\u2019obligation de la facture \u00e9lectronique s\u2019\u00e9tale du 1er<\/sup> juillet 2024 au 1er<\/sup> janvier 2026, selon la taille de l\u2019entreprise. <\/p>\n\n\n\n

Le r\u00f4le d\u2019une plateforme de d\u00e9mat\u00e9rialisation partenaire (PDP)<\/strong><\/h3>\n\n\n\n

Les textes pr\u00e9voient, pour la facturation \u00e9lectronique en BtoB, d\u2019avoir recours \u00e0 une entreprise appel\u00e9e PDP<\/a>. Vous pourrez choisir Chorus pro, le portail public en ligne existant, ou une autre plateforme certifi\u00e9e<\/strong> qui disposera du statut de \u00ab tiers de confiance \u00bb<\/strong>. <\/p>\n\n\n\n

Ce partenaire<\/a> se chargera de transmettre vos pi\u00e8ces comptables \u00e0 vos clients. Il enverra aussi les donn\u00e9es d\u00e9taill\u00e9es et nominatives \u00e0 l\u2019administration fiscale. <\/p>\n\n\n\n

L\u2019e-reporting pour les autres ventes hors p\u00e9rim\u00e8tre de la facture \u00e9lectronique<\/strong><\/h3>\n\n\n\n

Quant aux documents justificatifs de vente aux particuliers ou \u00e0 des entreprises situ\u00e9es \u00e0 l\u2019\u00e9tranger<\/strong>, ils ne suivent pas cette obligation de format \u00e9lectronique. Aussi, l\u2019entreprise peut continuer \u00e0 utiliser une pi\u00e8ce comptable papier. <\/p>\n\n\n\n

Toutefois, rappelons que la r\u00e9forme vise \u00e0 r\u00e9duire les risques de fraude \u00e0 la TVA en France. Aussi, les textes exigent la mise en place d\u2019un reporting \u00e9lectronique de donn\u00e9es \u00e0 destination de l\u2019administration fiscale en cas d\u2019absence de e-facture. On parle d\u2019e-reporting. Cela permettra au fisc de reconstituer l\u2019int\u00e9gralit\u00e9 du chiffre d\u2019affaires de l\u2019entreprise en consolidant l\u2019e-invoicing et l\u2019e-reporting<\/strong>. Ainsi, l\u2019administration pourra effectuer le rapprochement avec les d\u00e9clarations de TVA. \u00c0 terme, elle vise \u00e0 les pr\u00e9remplir.<\/p>\n\n\n\n

Peu \u00e0 peu, les entreprises avancent vers une culture du z\u00e9ro papier. La pi\u00e8ce comptable s\u2019adapte<\/strong> tant sur le plan de son \u00e9mission et de son transfert que de son stockage. L\u2019application d\u2019iPaidThat, d\u00e9j\u00e0 tourn\u00e9e vers le num\u00e9rique, participe \u00e0 ce processus et r\u00e9volutionne la comptabilit\u00e9 et la pr\u00e9paration des comptes annuels. <\/p>\n\n\n\n

Contactez-nous afin de b\u00e9n\u00e9ficier de conseils pour digitaliser vos documents comptables ! <\/strong><\/p>\n\n\n\n

\"banni\u00e8re_mag_blog_compta_8\"<\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"

Toutes les entreprises doivent respecter un certain formalisme pour la tenue de leur comptabilit\u00e9. La pi\u00e8ce comptable reste un document justificatif incontournable pour les m\u00e9tiers du chiffre, m\u00eame si vous n\u2019\u00eates pas expert en comptabilit\u00e9.  Faisons le point sur les types de pi\u00e8ces comptables possibles et les formats actuellement accept\u00e9s. Int\u00e9ressons-nous ensuite \u00e0 l\u2019avenir de […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4],"tags":[],"class_list":["post-10167","post","type-post","status-publish","format-standard","hentry","category-comptabilite","category-featured"],"yoast_head":"\nQuel avenir pour la pi\u00e8ce comptable\u00a0?<\/title>\n<meta name=\"description\" content=\"La comptabilit\u00e9 exige de nombreux justificatifs et la digitalisation s\u2019impose peu \u00e0 peu aux entreprises. 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