{"id":19276,"date":"2026-10-14T14:42:00","date_gmt":"2026-10-14T12:42:00","guid":{"rendered":"https:\/\/app.ipaidthat.io\/mag\/?p=19276"},"modified":"2026-10-07T17:50:50","modified_gmt":"2026-10-07T15:50:50","slug":"professions-liberales-sante-facture-electronique","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/e-facture\/professions-liberales-sante-facture-electronique\/","title":{"rendered":"Professions lib\u00e9rales de sant\u00e9 et facture \u00e9lectronique : ce qui change pour vous"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Alors que la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique transforme en profondeur la gestion des entreprises fran\u00e7aises, de nombreux praticiens s&rsquo;interrogent sur son application \u00e0 leur quotidien. Faut-il d\u00e9mat\u00e9rialiser les feuilles de soins ? Vos consultations sont-elles concern\u00e9es ? Si la r\u00e8gle de base lie \u00e9troitement cette r\u00e9forme au r\u00e9gime de la TVA, la r\u00e9ponse varie nettement selon que vous exerciez une profession m\u00e9dicale r\u00e9glement\u00e9e ou une activit\u00e9 de bien-\u00eatre. D\u00e9couvrez pr\u00e9cis\u00e9ment quelles sont vos obligations et comment vous pr\u00e9parer sereinement aux \u00e9ch\u00e9ances.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les professions lib\u00e9rales de sant\u00e9 : qu&rsquo;est-ce que c&rsquo;est ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les professions lib\u00e9rales r\u00e9glement\u00e9es regroupent les activit\u00e9s dont l&rsquo;exercice ou le titre est encadr\u00e9 par la loi, avec ou sans Ordre professionnel (m\u00e9decins, infirmiers, kin\u00e9sith\u00e9rapeutes, v\u00e9t\u00e9rinaires, mais aussi orthophonistes, psychologues ou ost\u00e9opathes). 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les professions lib\u00e9rales non r\u00e9glement\u00e9es regroupent les praticiens exer\u00e7ant une activit\u00e9 de soin ou de bien-\u00eatre sans que leur exercice ou leur titre soit encadr\u00e9 par la loi (sophrologues, naturopathes, r\u00e9flexologues, hypnoth\u00e9rapeutes, coachs bien-\u00eatre). Ce statut leur conf\u00e8re une libert\u00e9 d&rsquo;installation compl\u00e8te. En entreprise individuelle, leurs revenus rel\u00e8vent le plus souvent des BNC.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui est exon\u00e9r\u00e9 de TVA ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Selon l&rsquo;article 261, 4-1\u00b0 du CGI, la r\u00e8gle fiscale est simple : pour ne pas facturer de TVA, il faut r\u00e9unir deux conditions.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00catre un professionnel reconnu :<\/strong> cela concerne les professions m\u00e9dicales et param\u00e9dicales r\u00e9glement\u00e9es (m\u00e9decins, infirmiers, kin\u00e9s, dentistes\u2026), mais aussi les psychologues, ost\u00e9opathes et chiropracteurs titulaires du bon dipl\u00f4me.<\/li>\n\n\n\n<li><strong>R\u00e9aliser un soin \u00e0 vis\u00e9e th\u00e9rapeutique :<\/strong> l&rsquo;acte doit servir \u00e0 soigner, gu\u00e9rir, diagnostiquer ou pr\u00e9venir un probl\u00e8me de sant\u00e9. Peu importe que la s\u00e9ance soit rembours\u00e9e par la S\u00e9curit\u00e9 sociale ou non. En revanche, les actes de pur confort ou d&rsquo;esth\u00e9tique ne sont pas exon\u00e9r\u00e9s.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c0 l&rsquo;inverse, qui doit facturer la TVA ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Toutes les pratiques de bien-\u00eatre qui ne sont pas des professions de sant\u00e9 reconnues (sophrologie, hypnose, naturopathie, etc.) ainsi que les soins v\u00e9t\u00e9rinaires rel\u00e8vent de la TVA au taux de 20 %, sauf si le professionnel b\u00e9n\u00e9ficie de la franchise en base de TVA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quel est l&rsquo;impact de la r\u00e9forme au quotidien ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le principe fiscal dicte directement les r\u00e8gles : tout ce qui est exon\u00e9r\u00e9 de TVA reste hors du champ de la facturation \u00e9lectronique.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Vos actes de soins : z\u00e9ro formalit\u00e9 \u00e9lectronique<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour l&rsquo;activit\u00e9 quotidienne de soin, la r\u00e9forme ne change absolument rien :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aucune facture \u00e9lectronique \u00e0 \u00e9mettre pour vos consultations ou actes th\u00e9rapeutiques.<\/li>\n\n\n\n<li>Aucun e-reporting : vos recettes de soins ne sont pas transmises \u00e0 l&rsquo;administration via la plateforme.<\/li>\n\n\n\n<li>T\u00e9l\u00e9transmission inchang\u00e9e : la r\u00e9forme ne remplace pas la feuille de soins (FSE), n&rsquo;impacte pas SESAM-Vitale et ne modifie en rien le m\u00e9canisme du tiers payant.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. Vos charges de cabinet : une obligation de r\u00e9ception<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame exon\u00e9r\u00e9 de TVA sur vos recettes, vous restez assujetti en tant qu&rsquo;entreprise. Vous devez donc \u00eatre en mesure de r\u00e9ceptionner au format \u00e9lectronique les factures de vos fournisseurs (logiciel m\u00e9tier, mat\u00e9riel m\u00e9dical, \u00e9lectricit\u00e9, honoraires comptables\u2026).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il vous suffit pour cela de choisir une plateforme agr\u00e9\u00e9e (PA, anciennement appel\u00e9e PDP).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Attention aux activit\u00e9s annexes<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e8s lors qu&rsquo;une prestation sort du cadre strict du soin th\u00e9rapeutique, elle redevient soumise \u00e0 la TVA et entre dans le champ de la r\u00e9forme (expertises d&rsquo;assurance ou judiciaires, actes esth\u00e9tiques sans vis\u00e9e m\u00e9dicale, formations non exon\u00e9r\u00e9es, conseils en entreprise, sous-location \u00e9quip\u00e9e). Si ces activit\u00e9s restent sous les seuils de la franchise en base, vous ne facturez pas de TVA, mais vous restez concern\u00e9 par la r\u00e9forme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce qu&rsquo;il faut retenir<\/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<p class=\"wp-block-paragraph\"><strong>Les professions lib\u00e9rales r\u00e9glement\u00e9es (sant\u00e9) :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pour les praticiens de sant\u00e9 dont les actes sont exon\u00e9r\u00e9s de TVA (m\u00e9decins, infirmiers, kin\u00e9s, psychologues, ost\u00e9opathes, etc.), la r\u00e9forme impose uniquement l&rsquo;obligation de recevoir les factures \u00e9lectroniques de leurs fournisseurs via une plateforme agr\u00e9\u00e9e, d\u00e8s le 1er septembre 2026.<\/li>\n\n\n\n<li>Seules les activit\u00e9s annexes soumises \u00e0 TVA (actes esth\u00e9tiques, vente de produits, conseils) devront, d\u00e8s septembre 2027, faire l&rsquo;objet d&rsquo;une facture \u00e9lectronique (client professionnel) ou d&rsquo;un e-reporting (client particulier).<\/li>\n\n\n\n<li>Les v\u00e9t\u00e9rinaires, dont les soins sont soumis \u00e0 TVA, suivent les m\u00eames r\u00e8gles que les professions non r\u00e9glement\u00e9es ci-dessous.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Les professions lib\u00e9rales non r\u00e9glement\u00e9es (sophrologues, naturopathes, r\u00e9flexologues, coachs bien-\u00eatre) :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour ces activit\u00e9s assujetties \u00e0 la TVA (m\u00eame en franchise en base), la r\u00e9ception des factures \u00e9lectroniques est obligatoire d\u00e8s le 1er septembre 2026. \u00c0 partir de septembre 2027, la r\u00e9forme s&rsquo;applique ensuite selon le statut du client :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Client professionnel (B2B France) :<\/strong> \u00e9mission obligatoire de factures \u00e9lectroniques via une plateforme agr\u00e9\u00e9e.<\/li>\n\n\n\n<li><strong>Client particulier (B2C) ou client professionnel \u00e9tabli \u00e0 l&rsquo;\u00e9tranger :<\/strong> obligation d&rsquo;e-reporting (transmission du r\u00e9capitulatif des ventes et des encaissements) via la plateforme.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"375\" src=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Professionnels_sante-1024x375.png\" alt=\"Professionnels_sante\" class=\"wp-image-19279\" srcset=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Professionnels_sante-1024x375.png 1024w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Professionnels_sante-300x110.png 300w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Professionnels_sante-768x282.png 768w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Professionnels_sante-1536x563.png 1536w, https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/10\/Professionnels_sante-2048x751.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Alors que la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique transforme en profondeur la gestion des entreprises fran\u00e7aises, de nombreux praticiens s&rsquo;interrogent sur son application \u00e0 leur quotidien. Faut-il d\u00e9mat\u00e9rialiser les feuilles de soins ? Vos consultations sont-elles concern\u00e9es ? Si la r\u00e8gle de base lie \u00e9troitement cette r\u00e9forme au r\u00e9gime de la TVA, la r\u00e9ponse varie [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":19278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-19276","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 : ce qui change pour les professions de sant\u00e9<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez ce qui change avec la facture \u00e9lectronique pour les professions de sant\u00e9 et comment anticiper les nouvelles obligations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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