{"id":19270,"date":"2026-10-07T15:48:17","date_gmt":"2026-10-07T13:48:17","guid":{"rendered":"https:\/\/app.ipaidthat.io\/mag\/?p=19270"},"modified":"2026-10-07T15:49:29","modified_gmt":"2026-10-07T13:49:29","slug":"professions-liberales-facture-electronique","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/e-facture\/professions-liberales-facture-electronique\/","title":{"rendered":"Professions lib\u00e9rales et facture \u00e9lectronique : \u00eates-vous concern\u00e9, et comment vous pr\u00e9parer ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Avocats, notaires, experts-comptables, architectes, consultants, formateurs, coachs\u2026 La r\u00e9forme de la facturation \u00e9lectronique concerne l&rsquo;ensemble des professions lib\u00e9rales. Depuis le 1er septembre 2026, une premi\u00e8re obligation s&rsquo;applique d\u00e9j\u00e0 \u00e0 tous. Voici ce qu&rsquo;il faut savoir, selon votre situation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Les professions lib\u00e9rales: Qu\u2019est-ce que c\u2019est ?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les professions lib\u00e9rales r\u00e9glement\u00e9es<\/strong> regroupent les activit\u00e9s exerc\u00e9es par des dipl\u00f4m\u00e9s inscrits \u00e0 un Ordre ou soumis \u00e0 une r\u00e9glementation sp\u00e9cifique(m\u00e9decins, avocats, infirmiers). Ce statut impose le respect d&rsquo;une d\u00e9ontologie stricte et d&rsquo;un cadre l\u00e9gal li\u00e9 \u00e0 l&rsquo;int\u00e9r\u00eat public ou \u00e0 la sant\u00e9.<br>Elles peuvent s&rsquo;exercer en nom propre (Entreprise individuelle, y compris en micro-entreprise sous r\u00e9serve d&rsquo;\u00e9ligibilit\u00e9), en soci\u00e9t\u00e9s d\u00e9di\u00e9es (SELARL\/SELARLU, SELAS\/SELASU, SELAFA, SCP), en soci\u00e9t\u00e9s commerciales classiques (EURL, SARL, SASU, SAS) selon les autorisations de leur Ordre, ou via des structures de mutualisation de moyens (SCM).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les professions lib\u00e9rales non r\u00e9glement\u00e9es<\/strong> concernent les ind\u00e9pendants exer\u00e7ant une activit\u00e9 intellectuelle ou technique sans d\u00e9pendre d&rsquo;un Ordre (consultants, coachs). Ce statut offre une libert\u00e9 d&rsquo;installation totale, tout en restant soumis au r\u00e9gime des BNC et \u00e0 la facturation \u00e9lectronique. Elles s&rsquo;exercent principalement en nom propre (Entreprise individuelle &#8211; EI, micro-entreprise) ou en soci\u00e9t\u00e9s commerciales de droit commun, seul ou \u00e0 plusieurs (EURL, SASU, SARL, SAS).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quel est l&rsquo;impact de la r\u00e9forme au quotidien ?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Vos d\u00e9penses : une r\u00e9ception obligatoire d\u00e8s 2026<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame si vos clients sont exclusivement des particuliers, vous travaillez avec des fournisseurs (loyer, logiciels, t\u00e9l\u00e9phone, assurance, comptable). Tout cabinet lib\u00e9ral doit pouvoir <strong>recevoir les factures \u00e9lectroniques de ses prestataires<\/strong> via une plateforme agr\u00e9\u00e9e d\u00e8s le 1er septembre 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Vos ventes : selon le statut de votre client d\u00e8s 2027<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 compter du 1er septembre 2027, le format de vos factures s&rsquo;adapte \u00e0 vos clients :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Client professionnel en France (B2B) :<\/strong> \u00e9mission obligatoire d&rsquo;une facture \u00e9lectronique structur\u00e9e (Factur-X, UBL, CII) via votre plateforme.<\/li>\n\n\n\n<li><strong>Client particulier (<strong>B2C)<\/strong><\/strong> <strong>ou \u00e9tranger :<\/strong> pas de facture \u00e9lectronique, mais transmission p\u00e9riodique de vos montants de vente \u00e0 l&rsquo;administration (<strong>e-reporting<\/strong>).<\/li>\n\n\n\n<li><strong>Prestations de services :<\/strong> transmission obligatoire des dates et montants d&rsquo;encaissement (<strong>e-reporting des paiements<\/strong>).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Et le secret professionnel ?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Rassurez-vous : les donn\u00e9es transmises \u00e0 l\u2019administration fiscale se limitent aux montants et mentions fiscales obligatoires. L&rsquo;objet pr\u00e9cis d&rsquo;un litige ou la nature confidentielle d&rsquo;une mission n&rsquo;est jamais transmise ; un libell\u00e9 g\u00e9n\u00e9ral (ex. <em>\u00ab Prestations juridiques \u00bb<\/em>) suffit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ce qu\u2019il faut retenir<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sont concern\u00e9es par la r\u00e9forme de la facturation \u00e9lectronique :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Les professions lib\u00e9rales r\u00e9glement\u00e9es (Sant\u00e9, Droit) :<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les praticiens de sant\u00e9 dont les actes sont exon\u00e9r\u00e9s de TVA (m\u00e9decins, infirmiers, kin\u00e9s, etc.) la r\u00e9forme impose uniquement l&rsquo;obligation de recevoir les factures \u00e9lectroniques de leurs fournisseurs via une plateforme d\u00e8s 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Seules les activit\u00e9s soumises \u00e0 la TVA (avocats, notaires, experts-comptables, architectes\u2026) devront, d\u00e8s 2027, obligatoirement faire l&rsquo;objet d&rsquo;une \u00e9mission de facture \u00e9lectronique et de e-reporting.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Les professions lib\u00e9rales non r\u00e9glement\u00e9es<\/strong> <strong>(Conseil, les activit\u00e9s de cr\u00e9ation visuelle et de conception, Coaching) :<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Pour ces activit\u00e9s g\u00e9n\u00e9ralement assujetties \u00e0 la TVA (m\u00eame en franchise de base), la r\u00e9forme s&rsquo;applique selon le statut du client :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Client Professionnel (B2B France) :<\/strong> Obligation d&rsquo;\u00e9mission des factures \u00e9lectroniques via une plateforme d\u00e8s septembre 2027 et de r\u00e9ception d\u00e8s septembre 2026.<\/li>\n\n\n\n<li><strong>Client Particulier (B2C) ou \u00c9tranger :<\/strong> Obligation de e-reporting (transmission du r\u00e9capitulatif des ventes et des encaissements) via la plateforme d\u00e8s septembre 2027.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La mise en conformit\u00e9 n\u2019a pas \u00e0 devenir une contrainte lourde. Choisir une solution comme <strong>iPaidThat<\/strong>, c&rsquo;est r\u00e9gler la question en quelques clics : la plateforme peut \u00eatre d\u00e9clar\u00e9e directement comme votre <strong>Plateforme Agr\u00e9\u00e9e (PA)<\/strong> de r\u00e9f\u00e9rence pour \u00e9mettre et recevoir l&rsquo;ensemble de vos factures \u00e9lectroniques en toute conformit\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"478\" src=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Obligationsprofil-1024x478.png\" alt=\"Obligationsprofil\" class=\"wp-image-19272\" srcset=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Obligationsprofil-1024x478.png 1024w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Obligationsprofil-300x140.png 300w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Obligationsprofil-768x358.png 768w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Obligationsprofil-1536x717.png 1536w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Obligationsprofil-2048x956.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Mais l&rsquo;int\u00e9r\u00eat va bien au-del\u00e0 du seul respect de la loi. L\u2019outil s&rsquo;occupe de toute la suite de votre gestion financi\u00e8re : rapprochement bancaire automatique, suivi des r\u00e8glements en temps r\u00e9el et pr\u00e9paration fluide de la pr\u00e9-comptabilit\u00e9 pour votre expert-comptable. Une fa\u00e7on concr\u00e8te de transformer une obligation r\u00e9glementaire en v\u00e9ritable gain de temps au quotidien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avocats, notaires, experts-comptables, architectes, consultants, formateurs, coachs\u2026 La r\u00e9forme de la facturation \u00e9lectronique concerne l&rsquo;ensemble des professions lib\u00e9rales. Depuis le 1er septembre 2026, une premi\u00e8re obligation s&rsquo;applique d\u00e9j\u00e0 \u00e0 tous. Voici ce qu&rsquo;il faut savoir, selon votre situation. Les professions lib\u00e9rales: Qu\u2019est-ce que c\u2019est ? Quel est l&rsquo;impact de la r\u00e9forme au quotidien ? 1. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":19274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-19270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-e-facture"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Facture \u00e9lectronique : les professions lib\u00e9rales concern\u00e9es<\/title>\n<meta name=\"description\" content=\"Professions lib\u00e9rales, d\u00e9couvrez qui est concern\u00e9 par la facture \u00e9lectronique, les \u00e9ch\u00e9ances \u00e0 conna\u00eetre et comment vous pr\u00e9parer sereinement.\" \/>\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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