{"id":12145,"date":"2022-09-26T11:14:38","date_gmt":"2022-09-26T09:14:38","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=12145"},"modified":"2026-02-11T16:41:46","modified_gmt":"2026-02-11T15:41:46","slug":"loi-de-finances-2021-sur-la-dematerialisation-des-factures","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/comptabilite\/loi-de-finances-2021-sur-la-dematerialisation-des-factures\/","title":{"rendered":"Loi de finances 2021\u00a0sur la d\u00e9mat\u00e9rialisation des factures"},"content":{"rendered":"\n<p class=\"has-background\" style=\"background-color:#fff5d9\">Depuis la publication de cet article, le calendrier et les modalit\u00e9s de la r\u00e9forme sur la facturation \u00e9lectronique ont \u00e9volu\u00e9. Nous conservons ce contenu pour son int\u00e9r\u00eat historique si vous souhaitez conna\u00eetre les \u00e9volutions de la r\u00e9forme. Nous vous recommandons de consulter nos <strong><a href=\"https:\/\/app.ipaidthat.io\/mag\/category\/e-facture\/\" target=\"_blank\" rel=\"noreferrer noopener\">articles plus r\u00e9cents de notre blog<\/a> <\/strong>pour obtenir les informations \u00e0 jour.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong><em>Le point complet<\/em><\/strong><\/h2>\n\n\n\n<p>Depuis le 1<sup>er<\/sup>&nbsp;janvier&nbsp;2020, les entreprises doivent \u00e9mettre des factures \u00e9lectroniques \u00e0 destination du secteur public. La loi de finances&nbsp;2021 g\u00e9n\u00e9ralise la d\u00e9mat\u00e9rialisation des factures \u00e0 l\u2019ensemble des op\u00e9rations effectu\u00e9es entre des entreprises assujetties \u00e0 la TVA en France.<\/p>\n\n\n\n<p>Que dit la loi&nbsp;? Quel est le calendrier de d\u00e9ploiement&nbsp;? Quels sont les objectifs et les modalit\u00e9s d\u2019application d\u2019un tel dispositif&nbsp;? Que signifient les expressions \u00ab&nbsp;e-invoicing&nbsp;\u00bb et \u00ab&nbsp;e-reporting&nbsp;\u00bb&nbsp;? Comment fonctionnent les plateformes de d\u00e9mat\u00e9rialisation&nbsp;?&nbsp;<\/p>\n\n\n\n<p>D\u00e9couvrez nos explications et les informations \u00e0 conna\u00eetre pour pr\u00e9parer votre mise en conformit\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2022\/09\/loi-de-finances-2021-1-1024x576.png\" alt=\"loi de finances 2021\" class=\"wp-image-12151\" style=\"width:726px;height:408px\"\/><figcaption class=\"wp-element-caption\"><em>Image modifi\u00e9e issue de : storyset.com<\/em><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">D\u00e9mat\u00e9rialisation des factures&nbsp;: ce que dit la loi de finances&nbsp;2021<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Les textes r\u00e9glementaires de r\u00e9f\u00e9rence<\/h3>\n\n\n\n<p>L\u2019article&nbsp;195 de la loi de finances&nbsp;2021 du 29&nbsp;d\u00e9cembre&nbsp;2020 d\u00e9finit la volont\u00e9 du Gouvernement&nbsp;d\u2019am\u00e9liorer et moderniser&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la gestion des entreprises&nbsp;;<\/li>\n\n\n\n<li>la collecte et le contr\u00f4le de la taxe sur la valeur ajout\u00e9e (TVA) par les pouvoirs publics.<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000044044176\">L\u2019ordonnance n<sup>o<\/sup>&nbsp;2021<\/a><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000044044176\" target=\"_blank\" rel=\"noreferrer noopener\">-1190<\/a> du 15&nbsp;septembre&nbsp;2021 vise \u00e0 poser le cadre juridique de cette r\u00e9forme. Elle pr\u00e9voit la <strong>g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique<\/strong> <strong>pour les entreprises fran\u00e7aises soumises \u00e0 la TVA<\/strong> et <strong>l\u2019obligation de transmission des donn\u00e9es de transaction et de paiement<\/strong> \u00e0 l\u2019administration fiscale.<\/p>\n\n\n\n<p>La loi de finances rectificative pour 2022 confirme les <strong>modalit\u00e9s d\u2019application de la loi<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les entreprises doivent \u00e9mettre, transmettre et recevoir les factures sous format num\u00e9rique dans leurs relations&nbsp;B2B avec d\u2019autres personnes morales ou physiques redevables de la TVA.<\/li>\n\n\n\n<li>Elles doivent \u00e9galement fournir aux services publics concern\u00e9s toutes les informations de facturation ainsi que celles relatives \u00e0 des op\u00e9rations non domestiques ou avec une personne non assujettie.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Le calendrier de d\u00e9ploiement<\/h3>\n\n\n\n<p>Ces obligations l\u00e9gales se d\u00e9ploieront dans le respect du <strong>calendrier <\/strong>pr\u00e9vu.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Au 1<sup>er<\/sup>&nbsp;juillet&nbsp;2024, la <strong>r\u00e9ception<\/strong> des factures sous format \u00e9lectronique s\u2019impose \u00e0 l\u2019ensemble des assujettis. En revanche, seules les grandes entreprises sont tenues de les <strong>transmettre<\/strong> \u00e0 cette date.&nbsp;<\/li>\n\n\n\n<li>Au 1<sup>er<\/sup>&nbsp;janvier&nbsp;2025, c\u2019est au tour des entreprises de taille interm\u00e9diaire de s\u2019y conformer.<\/li>\n\n\n\n<li>Au 1<sup>er<\/sup>&nbsp;janvier&nbsp;2026, les petites et moyennes entreprises et les microentreprises soumises \u00e0 la TVA auront, elles aussi, l\u2019obligation d\u2019\u00e9mettre leurs factures&nbsp;\u00e9lectroniquement.<\/li>\n<\/ul>\n\n\n\n<p><em><strong>Note :<\/strong> 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.<\/em><\/p>\n\n\n\n<p>Pour vous aider \u00e0 mieux comprendre la notion de taille de l\u2019entreprise, nous vous proposons un tableau r\u00e9capitulatif des diff\u00e9rentes caract\u00e9ristiques en vertu du <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000019961059\/#:~:text=Dans%20les%20r%C3%A9sum%C3%A9s-,D%C3%A9cret%20n%C2%B0%202008%2D1354%20du%2018%20d%C3%A9cembre%202008%20relatif,l'analyse%20statistique%20et%20%C3%A9conomique\">d\u00e9cret n<sup>o<\/sup>&nbsp;<\/a><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000019961059\/#:~:text=Dans%20les%20r%C3%A9sum%C3%A9s-,D%C3%A9cret%20n%C2%B0%202008%2D1354%20du%2018%20d%C3%A9cembre%202008%20relatif,l'analyse%20statistique%20et%20%C3%A9conomique\" target=\"_blank\" rel=\"noreferrer noopener\">2008-1354 du 18&nbsp;d\u00e9cembre&nbsp;2008<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-background\" style=\"background-color:#ff3c3c\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><em>Type d\u2019entreprise<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\"><em>Effectif<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\"><em><strong>ET<\/strong> chiffre d\u2019affaires annuel<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\"><em><strong>OU<\/strong> total bilan<\/em><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Microentreprise<\/td><td class=\"has-text-align-center\" data-align=\"center\">Moins de 10&nbsp;salari\u00e9s<\/td><td class=\"has-text-align-center\" data-align=\"center\">Inf\u00e9rieur \u00e0 2&nbsp;millions d\u2019euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">Inf\u00e9rieur \u00e0 2&nbsp;millions d\u2019euros<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Petites et moyennes entreprises (PME)<\/td><td class=\"has-text-align-center\" data-align=\"center\">Moins de 250&nbsp;salari\u00e9s<\/td><td class=\"has-text-align-center\" data-align=\"center\">Inf\u00e9rieur \u00e0 50&nbsp;millions d\u2019euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">Inf\u00e9rieur \u00e0 43&nbsp;millions d\u2019euros<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Entreprises de taille interm\u00e9diaire (ETI)<\/td><td class=\"has-text-align-center\" data-align=\"center\">Moins de 5\u2009000&nbsp;salari\u00e9s<\/td><td class=\"has-text-align-center\" data-align=\"center\">Inf\u00e9rieur \u00e0 1\u2009500&nbsp;millions d\u2019euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">Inf\u00e9rieur \u00e0 2\u2009000&nbsp;millions d\u2019euros<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Grandes entreprises<\/td><td class=\"has-text-align-center\" data-align=\"center\">Plus de 5\u2009000&nbsp;salari\u00e9s<\/td><td class=\"has-text-align-center\" data-align=\"center\">Sup\u00e9rieur \u00e0 1\u2009500&nbsp;millions d\u2019euros<\/td><td class=\"has-text-align-center\" data-align=\"center\">Sup\u00e9rieur \u00e0 2\u2009000&nbsp;millions d\u2019euros<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Les cas d\u2019exclusion<\/h3>\n\n\n\n<p>Les transactions exon\u00e9r\u00e9es de TVA en vertu des articles&nbsp;261 \u00e0 261 E du Code g\u00e9n\u00e9ral des imp\u00f4ts sont <strong>exclues du dispositif<\/strong>. Il s\u2019agit&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>de certaines op\u00e9rations bancaires et d\u2019assurance&nbsp;;<\/li>\n\n\n\n<li>des prestations de sant\u00e9&nbsp;;<\/li>\n\n\n\n<li>des prestations d\u2019enseignement&nbsp;;<\/li>\n\n\n\n<li>des op\u00e9rations r\u00e9alis\u00e9es par des organismes \u00e0 but non lucratif, dont la gestion est d\u00e9sint\u00e9ress\u00e9e.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Les objectifs de la d\u00e9mat\u00e9rialisation des factures \u00e9nonc\u00e9s par la loi en 2021<\/h2>\n\n\n\n<p>La r\u00e9forme entam\u00e9e en France d\u00e8s 2020 dans le secteur public est le fruit d\u2019un projet communautaire mis en \u0153uvre avec succ\u00e8s dans d\u2019autres pays de l\u2019Union europ\u00e9enne.<\/p>\n\n\n\n<p>Avec l\u2019ordonnance de 2021, le Gouvernement oriente sa politique vers <strong>4&nbsp;objectifs<\/strong>&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>faciliter la gestion de l\u2019entreprise et am\u00e9liorer sa comp\u00e9titivit\u00e9&nbsp;;<\/li>\n\n\n\n<li>simplifier les d\u00e9marches relatives \u00e0 la TVA gr\u00e2ce \u00e0 des formulaires de d\u00e9clarations pr\u00e9remplis&nbsp;;<\/li>\n\n\n\n<li>permettre une meilleure d\u00e9tection de la fraude&nbsp;;<\/li>\n\n\n\n<li>avoir une vision en temps r\u00e9el de l\u2019activit\u00e9 des entreprises.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>La <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/dematerialisation-des-factures-pdp-chorus-pro-et-e-facturation\/\" target=\"_blank\" rel=\"noreferrer noopener\">d\u00e9mat\u00e9rialisation des factures<\/a> est une solution pour <strong>all\u00e9ger la charge administrative <\/strong>des entreprises et accro\u00eetre la <strong>productivit\u00e9<\/strong>. Le temps pass\u00e9 \u00e0 imprimer, mettre sous enveloppe et envoyer un document par courrier peut \u00eatre r\u00e9employ\u00e9 \u00e0 des t\u00e2ches \u00e0 plus forte valeur ajout\u00e9e. De m\u00eame, le num\u00e9rique offre des <strong>proc\u00e9dures de transmission rapides et s\u00e9curis\u00e9es<\/strong> qui permettent de traiter efficacement les factures re\u00e7ues et de r\u00e9duire les d\u00e9lais de paiement.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">E-invoicing ou le mod\u00e8le de la facturation \u00e9lectronique<\/h2>\n\n\n\n<p>L\u2019e-invoicing, ou facturation \u00e9lectronique, consiste \u00e0 \u00e9mettre et transmettre des factures de ventes entre un fournisseur et son client au format num\u00e9rique par l\u2019interm\u00e9diaire de plateformes de d\u00e9mat\u00e9rialisation publiques ou priv\u00e9es reconnues par l\u2019\u00c9tat. L\u2019envoi s\u2019accompagne \u00e9galement d\u2019une transmission des donn\u00e9es de facturation \u00e0 l\u2019administration fiscale.<\/p>\n\n\n\n<p>L\u2019obligation, impos\u00e9e par la loi de finances&nbsp;2021, concerne <strong>toutes les op\u00e9rations d\u2019achats et de ventes de biens et de prestations de services <\/strong>(et leurs acomptes) r\u00e9alis\u00e9es entre les entreprises soumises \u00e0 la TVA et \u00e9tablies en France.<\/p>\n\n\n\n<p>Ces op\u00e9rations doivent se d\u00e9rouler <strong>sur le territoire fran\u00e7ais en B2B<\/strong> \u2013&nbsp;<em>business to business<\/em>. Les transactions avec des particuliers n\u2019entrent pas dans le champ d\u2019application de la d\u00e9mat\u00e9rialisation des factures.&nbsp;<\/p>\n\n\n\n<p>La <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/facture-electronique-les-indispensables-pour-bien-se-preparer\/\" target=\"_blank\" rel=\"noreferrer noopener\">facture \u00e9lectronique <\/a>doit poss\u00e9der un socle minimum de <strong>donn\u00e9es sous forme structur\u00e9e<\/strong>. Elle se diff\u00e9rencie donc des factures papier ou PDF. Elle suit une norme convenue entre les parties qui satisfait aux exigences de l\u2019EDI (\u00e9change de donn\u00e9es informatis\u00e9).<\/p>\n\n\n\n<p>La <strong>norme&nbsp;EN16931<\/strong> est un exemple de mod\u00e8le de donn\u00e9es reconnu \u00e0 l\u2019\u00e9chelle europ\u00e9enne, car&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>elle contribue \u00e0 harmoniser la facture \u00e9lectronique&nbsp;;&nbsp;<\/li>\n\n\n\n<li>elle facilite l\u2019interop\u00e9rabilit\u00e9 entre les pays et les secteurs d\u2019activit\u00e9&nbsp;;<\/li>\n\n\n\n<li>elle est gratuite et libre de droits&nbsp;;&nbsp;<\/li>\n\n\n\n<li>elle comporte l\u2019ensemble des mentions obligatoires pour se conformer \u00e0 la r\u00e9glementation fiscale en vigueur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">E-reporting ou mod\u00e8le de transmission des donn\u00e9es<\/h2>\n\n\n\n<p>L\u2019e-reporting est l\u2019autre volet impos\u00e9 par l\u2019ordonnance du 15&nbsp;septembre&nbsp;2021. Il concerne la transmission des donn\u00e9es relatives aux transactions effectu\u00e9es \u00e0 l\u2019\u00e9tranger et aux op\u00e9rations de ventes et de prestations de services r\u00e9alis\u00e9es <strong>avec les particuliers <\/strong>\u2013&nbsp;B2C, <em>business to consumer<\/em>&nbsp;\u2013&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>commerce de d\u00e9tail&nbsp;;<\/li>\n\n\n\n<li>exportations&nbsp;;<\/li>\n\n\n\n<li>livraisons intracommunautaires, etc.<\/li>\n<\/ul>\n\n\n\n<p>Le dispositif pr\u00e9voit \u00e9galement de communiquer \u00e0 l\u2019administration fiscale le <strong>d\u00e9tail des paiements des prestations de services<\/strong>. Cette obligation incombe \u00e0 l\u2019\u00e9metteur de la facture et inclut&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la date d\u2019encaissement&nbsp;;<\/li>\n\n\n\n<li>le montant TTC encaiss\u00e9&nbsp;;<\/li>\n\n\n\n<li>la r\u00e9partition par taux de TVA applicable.<\/li>\n<\/ul>\n\n\n\n<p>Le transfert de ces informations a pour objectif final de proposer aux entreprises une <strong>d\u00e9claration de TVA pr\u00e9remplie<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Gr\u00e2ce aux deux syst\u00e8mes, e-invoicing et e-reporting, l\u2019administration fiscale poss\u00e8de une <strong>vision compl\u00e8te de l\u2019activit\u00e9 des entreprises<\/strong> fran\u00e7aises soumises \u00e0 la TVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les modalit\u00e9s d\u2019application de la loi de finances&nbsp;2021 sur la d\u00e9mat\u00e9rialisation des factures<\/h2>\n\n\n\n<p>Les entreprises assujetties aux obligations dict\u00e9es par la loi de finances et l\u2019ordonnance de 2021 doivent transmettre leurs factures par l\u2019interm\u00e9diaire d\u2019une <strong>plateforme de d\u00e9mat\u00e9rialisation<\/strong>. Les envois par mail ne sont plus accept\u00e9s, cependant, vous pouvez continuer \u00e0 \u00e9diter vos factures au rythme souhait\u00e9 (mensuel, au fil de l\u2019eau, etc.).&nbsp;<\/p>\n\n\n\n<p>Fournisseurs et clients peuvent poss\u00e9der la m\u00eame plateforme ou opter pour une autre. Chaque entreprise est <strong>libre de son choix<\/strong> entre&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>une plateforme de d\u00e9mat\u00e9rialisation partenaire de l\u2019administration (PDP) et immatricul\u00e9e pour 3&nbsp;ans renouvelables par un service d\u00e9di\u00e9 au sein de la DGFiP&nbsp;;<\/li>\n\n\n\n<li>le portail public de facturation, qui repose sur la plateforme Chorus Pro d\u00e9j\u00e0 utilis\u00e9e dans le secteur public depuis 2017.<\/li>\n<\/ul>\n\n\n\n<p>Les prestataires de services qui proposent une plateforme de d\u00e9mat\u00e9rialisation partenaire doivent remplir plusieurs fonctions&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00e9mettre, transmettre et recevoir les factures au format num\u00e9rique&nbsp;du fournisseur vers le client&nbsp;;<\/li>\n\n\n\n<li>extraire et envoyer les donn\u00e9es dont l\u2019administration fiscale a besoin pour \u00e9tablir les d\u00e9clarations de TVA pr\u00e9remplies (montant HT, taux de TVA, etc.)&nbsp;;<\/li>\n\n\n\n<li>transmettre les donn\u00e9es de transactions&nbsp;;<\/li>\n\n\n\n<li>communiquer les informations de paiement de toutes les op\u00e9rations de prestations de services.<\/li>\n<\/ul>\n\n\n\n<p>Pour les op\u00e9rations soumises uniquement au e-reporting, plusieurs options sont possibles&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l\u2019utilisation du ticket Z d\u00e9mat\u00e9rialis\u00e9 et structur\u00e9, produit par un logiciel de caisse&nbsp;;<\/li>\n\n\n\n<li>le d\u00e9p\u00f4t des factures \u00e9mises aux particuliers&nbsp;;<\/li>\n\n\n\n<li>la saisie d\u2019un \u00e9tat r\u00e9capitulatif des transactions de la p\u00e9riode.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Les sanctions en cas de non-respect de la loi de finance&nbsp;2021<\/h3>\n\n\n\n<p>Le non-respect de l\u2019application de la loi de finances&nbsp;2021 sur la mise en place de la d\u00e9mat\u00e9rialisation des factures expose les entreprises \u00e0 des sanctions financi\u00e8res. Les sanctions relatives \u00e0 la facturation \u00e9lectronique<\/p>\n\n\n\n<p>Les entreprises qui ne se conformeraient pas \u00e0 l\u2019obligation d\u2019\u00e9mission des factures \u00e9lectroniques, selon le calendrier pr\u00e9vu risquent une amende de 15&nbsp;euros par facture, dans la limite de 15&nbsp;000&nbsp;euros par an.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les sanctions concernant la transmission des donn\u00e9es<\/h3>\n\n\n\n<p>Contrevenir \u00e0 l\u2019obligation d\u2019e-reporting est soumis \u00e0 une amende de 250&nbsp;euros par facture, dans la limite de 15&nbsp;000&nbsp;euros par an.<\/p>\n\n\n\n<p>La multiplication des sanctions applicables peut fragiliser la tr\u00e9sorerie des entreprises. La mise en conformit\u00e9 est essentielle pour \u00e9viter tout risque de d\u00e9faillance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les types de factures \u00e9lectroniques<\/h2>\n\n\n\n<p>Le processus de <strong>cr\u00e9ation, d\u2019\u00e9mission et de r\u00e9ception<\/strong> d\u2019une facture \u00e9lectronique est par d\u00e9finition 100&nbsp;% num\u00e9rique. Il existe <strong>3&nbsp;cat\u00e9gories de factures \u00e9lectroniques<\/strong>.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La facture non structur\u00e9e correspond \u00e0 celle au format papier. Il s\u2019agit le plus souvent d\u2019un fichier PDF transmis par mail ou via un portail. Ce type de facture n\u2019est plus valable dans le cadre de l\u2019application de la loi de finances&nbsp;2021.<\/li>\n\n\n\n<li>La facture structur\u00e9e est con\u00e7ue dans le respect d\u2019une norme commune et r\u00e9pond aux exigences de l\u2019EDI (\u00e9change des donn\u00e9es informatis\u00e9).<\/li>\n\n\n\n<li>La facture hybride comporte \u00e0 la fois un document PDF et un fichier avec les donn\u00e9es structur\u00e9es principales.<\/li>\n<\/ul>\n\n\n\n<p>Le fait de scanner une facture re\u00e7ue au format papier ne suffit pas, en l\u2019\u00e9tat, \u00e0 cr\u00e9er une facture \u00e9lectronique puisqu\u2019elle n\u2019a pas \u00e9t\u00e9 \u00e9mise comme telle. Toutefois, la num\u00e9risation des factures peut avoir valeur de preuve, en cas de contr\u00f4le fiscal, si elle respecte les caract\u00e9ristiques de la copie conforme et fid\u00e8le \u00e0 l\u2019original, c\u2019est-\u00e0-dire&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la conservation des couleurs&nbsp;;<\/li>\n\n\n\n<li>l\u2019absence de retouches&nbsp;;<\/li>\n\n\n\n<li>l\u2019enregistrement du fichier au format PDF&nbsp;ou PDF A&nbsp;;<\/li>\n\n\n\n<li>la s\u00e9curisation et l\u2019horodatage du document.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">La conformit\u00e9 des factures \u00e9lectroniques<\/h2>\n\n\n\n<p>L\u2019article&nbsp;289 du Code g\u00e9n\u00e9ral des imp\u00f4ts pr\u00e9cise&nbsp;: \u00ab&nbsp;L\u2019authenticit\u00e9 de l\u2019origine, l\u2019int\u00e9grit\u00e9 du contenu et la lisibilit\u00e9 de la facture doivent \u00eatre assur\u00e9es \u00e0 compter de son \u00e9mission et jusqu\u2019\u00e0 la fin de sa p\u00e9riode de conservation&nbsp;\u00bb.<\/p>\n\n\n\n<p>Pour r\u00e9pondre \u00e0 ces exigences l\u00e9gales, les entreprises doivent remplir plusieurs conditions.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une <strong>piste d\u2019audit fiable<\/strong> (PAF) permet, \u00e0 tout moment, de rapprocher une facture \u00e9mise (au format papier ou \u00e9lectronique) et la livraison des biens ou des prestations de services.<\/li>\n\n\n\n<li>Une <strong>signature \u00e9lectronique qualifi\u00e9e<\/strong> et certifi\u00e9e ou de niveau RGS (R\u00e9f\u00e9renciel G\u00e9n\u00e9ral de S\u00e9curit\u00e9) accompagne toutes les factures \u00e9lectroniques.&nbsp;<\/li>\n\n\n\n<li>Quand il s\u2019agit d\u2019une facture \u00e9lectronique structur\u00e9e, l\u2019\u00e9metteur et le destinataire d\u00e9finissent des proc\u00e9dures qui comprennent&nbsp;:\n<ul class=\"wp-block-list\">\n<li>un contr\u00f4le de pr\u00e9sence des mentions obligatoires&nbsp;;<\/li>\n\n\n\n<li>la tenue d\u2019un annuaire des relations d\u2019\u00e9changes&nbsp;;<\/li>\n\n\n\n<li>la tenue d\u2019un journal des \u00e9missions et r\u00e9ceptions&nbsp;;<\/li>\n\n\n\n<li>un acc\u00e8s \u00e0 une version lisible en cas de contr\u00f4le pendant toute la <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/zoom-sur-la-reglementation-de-conservation-des-pieces-comptables\/\" target=\"_blank\" rel=\"noreferrer noopener\">dur\u00e9e l\u00e9gale de conservation des factures<\/a>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Les avantages de la facturation \u00e9lectronique<\/h2>\n\n\n\n<p>Le passage \u00e0 la facturation \u00e9lectronique pr\u00e9sente de nombreux avantages pour les entreprises&nbsp;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>mise en conformit\u00e9 avec la r\u00e9glementation fiscale&nbsp;;<\/li>\n\n\n\n<li>opportunit\u00e9 d\u2019automatisation des processus de facturation&nbsp;;<\/li>\n\n\n\n<li>diminution des frais d\u2019impression et d\u2019envois postaux&nbsp;;<\/li>\n\n\n\n<li>r\u00e9duction du co\u00fbt de traitement des factures et relances&nbsp;;<\/li>\n\n\n\n<li>s\u00e9curisation et garantie de r\u00e9ception des factures&nbsp;;<\/li>\n\n\n\n<li>am\u00e9lioration des d\u00e9lais de paiement&nbsp;;<\/li>\n\n\n\n<li>fluidit\u00e9 des \u00e9changes&nbsp;;<\/li>\n\n\n\n<li>gain de temps&nbsp;;<\/li>\n\n\n\n<li>simplification de l\u2019archivage&nbsp;;<\/li>\n\n\n\n<li>tra\u00e7abilit\u00e9 accrue.<\/li>\n<\/ul>\n\n\n\n<p>En g\u00e9n\u00e9ralisant la facture \u00e9lectronique \u00e0 l\u2019horizon&nbsp;2024-2026 et en instaurant la transmission des donn\u00e9es de transaction et de paiement, la loi de finances&nbsp;2021 a pour objectifs de moderniser la gestion des entreprises et de lutter contre la fraude en mati\u00e8re de TVA.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>Pour les entreprises, ce syst\u00e8me suppose d\u2019int\u00e9grer les concepts d\u2019e-invoicing, d\u2019e-reporting et de plateforme de d\u00e9mat\u00e9rialisation. La mise en conformit\u00e9 avec la loi repr\u00e9sente un enjeu majeur, car elle permet d\u2019\u00e9viter des sanctions financi\u00e8res susceptibles de fragiliser la tr\u00e9sorerie. Pour cette raison, il convient de s&rsquo;\u00e9quiper d&rsquo;un logiciel int\u00e9grant la compatibilit\u00e9 avec ses nouvelles normes, mais aussi adapt\u00e9 \u00e0 votre entreprise.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis la publication de cet article, le calendrier et les modalit\u00e9s de la r\u00e9forme sur la facturation \u00e9lectronique ont \u00e9volu\u00e9. Nous conservons ce contenu pour son int\u00e9r\u00eat historique si vous souhaitez conna\u00eetre les \u00e9volutions de la r\u00e9forme. Nous vous recommandons de consulter nos articles plus r\u00e9cents de notre blog pour obtenir les informations \u00e0 jour. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":19187,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-12145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi de finances 2021\u00a0sur la d\u00e9mat\u00e9rialisation des factures<\/title>\n<meta name=\"description\" content=\"Loi de finances 2021 sur la d\u00e9mat\u00e9rialisation des factures : d\u00e9couvrez le point complet sur l\u2019e-invoicing, l\u2019e-reporting et les plateformes dites PDP.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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