{"id":19264,"date":"2026-10-02T11:24:30","date_gmt":"2026-10-02T09:24:30","guid":{"rendered":"https:\/\/app.ipaidthat.io\/mag\/?p=19264"},"modified":"2026-10-02T11:24:31","modified_gmt":"2026-10-02T09:24:31","slug":"micro-entrepreneurs-facture-electronique","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/e-facture\/micro-entrepreneurs-facture-electronique\/","title":{"rendered":"Micro-entrepreneurs et facture \u00e9lectronique : ce qui change vraiment pour vous"},"content":{"rendered":"\n
Depuis le 1er septembre 2026, la r\u00e9forme de la facturation \u00e9lectronique est entr\u00e9e dans sa phase concr\u00e8te.<\/p>\n\n\n\n
Beaucoup d’auto-entrepreneurs pensent encore qu’elle ne les concerne pas, surtout lorsqu’ils ne facturent pas de TVA. C’est une erreur, la r\u00e9forme s’applique bien \u00e0 eux, avec un calendrier en deux temps et des obligations qui d\u00e9pendent surtout du type de clients.<\/p>\n\n\n\n
La micro-entreprise<\/strong> est un r\u00e9gime fiscal et social simplifi\u00e9 destin\u00e9 aux entrepreneurs individuels, qui permet une gestion facilit\u00e9e d’une activit\u00e9 ind\u00e9pendante \u00e0 titre principal ou compl\u00e9mentaire. <\/p>\n\n\n\n
Pour conserver ce r\u00e9gime, le chiffre d’affaires annuel HT ne doit pas d\u00e9passer 203 100 \u20ac pour la vente de marchandises ou 83 600 \u20ac pour les prestations de services. <\/p>\n\n\n\n
Qui est concern\u00e9 par la r\u00e9forme ?<\/strong><\/h2>\n\n\n\n
La r\u00e8gle fiscale est stricte : la franchise en base de TVA ne vous dispense pas de la r\u00e9forme.<\/strong><\/p>\n\n\n\n
\n
Assujetti \u00e0 la TVA :<\/strong> le micro-entrepreneur exerce une activit\u00e9 \u00e9conomique ind\u00e9pendante. Il a donc le statut d’assujetti, m\u00eame s’il ne facture ni ne r\u00e9cup\u00e8re la TVA sur ses prestations.<\/li>\n<\/ul>\n\n\n\n
\n
M\u00eame obligation pour tous :<\/strong> que vous soyez artisan, commer\u00e7ant ou en profession lib\u00e9rale, le passage \u00e0 la facturation \u00e9lectronique s’applique \u00e0 l’ensemble des micro-entreprises, sans exception de chiffre d’affaires.<\/li>\n<\/ul>\n\n\n\n
Quel est l’impact de la r\u00e9forme au quotidien ?<\/strong><\/h2>\n\n\n\n
1. Vos d\u00e9penses : une r\u00e9ception obligatoire d\u00e8s 2026<\/strong><\/h3>\n\n\n\n
D\u00e8s le 1er septembre 2026<\/strong>, toute micro-entreprise doit obligatoirement pouvoir recevoir les factures \u00e9lectroniques<\/strong> de ses fournisseurs via une plateforme agr\u00e9\u00e9e.<\/p>\n\n\n\n
M\u00eame sans local d\u00e9di\u00e9, vous utilisez des services professionnels (abonnement t\u00e9l\u00e9phonique, compte bancaire pro, logiciel de facturation, assurance, mat\u00e9riel). Vos fournisseurs passeront par le r\u00e9seau \u00e9lectronique : vous devez pouvoir r\u00e9ceptionner leurs documents en toute conformit\u00e9.<\/p>\n\n\n\n
2. Vos ventes : selon le statut de votre client d\u00e8s 2027<\/strong><\/h3>\n\n\n\n
\u00c0 compter du 1er septembre 2027<\/strong>, les modalit\u00e9s de facturation changent :<\/p>\n\n\n\n
\n
Client professionnel en France (B2B) :<\/strong> obligation d’\u00e9mettre une facture \u00e9lectronique structur\u00e9e (format Factur-X ou UBL ou CII) via votre plateforme. Le format PDF simple par e-mail ou le papier ne sera plus accept\u00e9.<\/li>\n<\/ul>\n\n\n\n
\n
Client particulier (B2C) ou client professionnel \u00e9tabli \u00e0 l’\u00e9tranger :<\/strong> pas de facture \u00e9lectronique \u00e0 transmettre au client, mais vous devrez envoyer \u00e0 l’administration le r\u00e9capitulatif de vos transactions (e-reporting<\/strong>). Le rythme est all\u00e9g\u00e9 pour les professionnels en franchise en base de TVA (d\u00e9claration tous les deux mois).<\/li>\n<\/ul>\n\n\n\n
\n
Prestations de services :<\/strong> transmission des dates et des montants d’encaissement (e-reporting des paiements<\/strong>).<\/li>\n<\/ul>\n\n\n\n
Ce qu\u2019il faut retenir<\/strong><\/h2>\n\n\n\n
\u00c0 compter du 1er septembre 2026 :<\/strong> toutes les micro-entreprises devront obligatoirement s\u2019\u00e9quiper d\u2019une plateforme agr\u00e9\u00e9e de facturation \u00e9lectronique.<\/p>\n\n\n\n
Cette obligation s\u2019applique \u00e0 toutes les micro-entreprises, qu\u2019elles soient assujetties \u00e0 la TVA ou non, y compris celles b\u00e9n\u00e9ficiant de la franchise en base de TVA.<\/p>\n\n\n\n
M\u00eame les micro-entrepreneurs qui d\u00e9clarent n’avoir aucun achat professionnel (donc pas de charges) sont tout de m\u00eame tenus de s’\u00e9quiper pour la facturation \u00e9lectronique.<\/p>\n\n\n\n
Une conformit\u00e9 r\u00e9glementaire :<\/strong> m\u00eame sans d\u00e9penses professionnelles, ils doivent \u00eatre en capacit\u00e9 de r\u00e9ceptionner des e-factures afin de respecter la r\u00e9glementation en vigueur.\/<\/p>\n\n\n\n<\/figure>\n","protected":false},"excerpt":{"rendered":"
Depuis le 1er septembre 2026, la r\u00e9forme de la facturation \u00e9lectronique est entr\u00e9e dans sa phase concr\u00e8te. Beaucoup d’auto-entrepreneurs pensent encore qu’elle ne les concerne pas, surtout lorsqu’ils ne facturent pas de TVA. C’est une erreur, la r\u00e9forme s’applique bien \u00e0 eux, avec un calendrier en deux temps et des obligations qui d\u00e9pendent surtout du […]<\/p>\n","protected":false},"author":4,"featured_media":19267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-19264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-facture"],"yoast_head":"\n
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