{"id":6025,"date":"2021-03-04T15:22:22","date_gmt":"2021-03-04T14:22:22","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=6025"},"modified":"2026-01-14T16:55:10","modified_gmt":"2026-01-14T15:55:10","slug":"faq-facture-perdue-manquante-comptabilite","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/comptabilite\/faq-facture-perdue-manquante-comptabilite\/","title":{"rendered":"FAQ : facture perdue ou manquante en comptabilit\u00e9"},"content":{"rendered":"\n<p class=\"has-drop-cap justification_texte\">La loi impose \u00e0 toutes les entreprises commer\u00e7antes fran\u00e7aises de pr\u00e9senter une <strong>comptabilit\u00e9<\/strong> qui s\u2019appuie sur des pi\u00e8ces justificatives. Ces documents concernent aussi bien les achats, les ventes ou encore les frais g\u00e9n\u00e9raux.<\/p>\n\n\n\n<p class=\"justification_texte\">Mais que faire en cas de <strong>facture perdue ou manquante<\/strong>&nbsp;? Quels sont les risques encourus&nbsp;? Comment retrouver une facture fournisseur ou un justificatif de <a href=\"https:\/\/ipaidthat.io\/fr\/notes-de-frais\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\">note de frais <\/a>pour mettre votre facturation en ordre&nbsp;? Cette nouvelle FAQ vous d\u00e9voile 6 \u00e9l\u00e9ments de r\u00e9ponse pour ne pas faire d\u2019impasse.<\/p>\n\n\n<style>.elementor-17539 .elementor-element.elementor-element-7f3bc3f7{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:64px;--padding-bottom:64px;--padding-left:0px;--padding-right:0px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8{--display:flex;--justify-content:center;--border-radius:24px 24px 24px 24px;box-shadow:0px 0px 86px 0px rgba(0, 0, 0, 0.09);--padding-top:48px;--padding-bottom:32px;--padding-left:32px;--padding-right:32px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8:not(.elementor-motion-effects-element-type-background), .elementor-17539 .elementor-element.elementor-element-55bb28f8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/CTA-Essayez-gratuitement-Blog.png\");background-position:bottom right;background-repeat:no-repeat;background-size:contain;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-family:var( --e-global-typography-3c7fd7a-font-family ), Sans-serif;font-size:var( --e-global-typography-3c7fd7a-font-size );font-weight:var( --e-global-typography-3c7fd7a-font-weight );text-transform:var( --e-global-typography-3c7fd7a-text-transform );line-height:var( --e-global-typography-3c7fd7a-line-height );}.elementor-17539 .elementor-element.elementor-element-3595c75c .elementor-heading-title{font-family:\"Red Hat Display\", Sans-serif;font-size:35px;font-weight:700;line-height:40px;}.elementor-17539 .elementor-element.elementor-element-2e0a41e8 .elementor-button-content-wrapper{flex-direction:row-reverse;}@media(max-width:1366px){.elementor-17539 .elementor-element.elementor-element-7f3bc3f7{--padding-top:64px;--padding-bottom:64px;--padding-left:16px;--padding-right:16px;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}@media(max-width:1024px){.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}@media(max-width:767px){.elementor-17539 .elementor-element.elementor-element-55bb28f8{--min-height:475px;--justify-content:flex-start;}.elementor-17539 .elementor-element.elementor-element-55bb28f8:not(.elementor-motion-effects-element-type-background), .elementor-17539 .elementor-element.elementor-element-55bb28f8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:bottom right;background-repeat:no-repeat;background-size:700px auto;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}<\/style>\t\t<div data-elementor-type=\"container\" data-elementor-id=\"17539\" class=\"elementor elementor-17539\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f3bc3f7 e-flex e-con-boxed e-con e-parent\" data-id=\"7f3bc3f7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-dce-background-image-url=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/CTA-Essayez-gratuitement-Blog.png\" class=\"elementor-element elementor-element-55bb28f8 e-con-full e-flex e-con e-child\" data-id=\"55bb28f8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b0a7c3 elementor-widget elementor-widget-heading\" data-id=\"48b0a7c3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Ne perdez plus une minute<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3595c75c elementor-widget elementor-widget-heading\" data-id=\"3595c75c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Essayez iPaidThat, c\u2019est<br>\ngratuit pendant 14 jours<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e0a41e8 elementor-widget elementor-widget-button\" data-id=\"2e0a41e8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/app.ipaidthat.io\/signup?utm_source=blog&#038;utm_medium=article&#038;utm_campaign=blog_article&#038;utm_content=signup\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je teste gratuitement<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">1. Comment identifier une facture manquante&nbsp;?<\/span><\/h2>\n\n\n\n<p>Les pi\u00e8ces manquantes peuvent \u00eatre identifi\u00e9es \u00e0 plusieurs niveaux :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lors de votre rapprochement bancaire&nbsp;:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"justification_texte\">Le <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/reussir-etat-rapprochement-bancaire-avant-automatisation\/\" target=\"_blank\" rel=\"noreferrer noopener\">rapprochement bancaire<\/a> consiste \u00e0 v\u00e9rifier l\u2019ensemble des op\u00e9rations mentionn\u00e9es sur vos extraits de compte et dans vos journaux comptables.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lors du lettrage de vos comptes clients&nbsp;et fournisseurs&nbsp;:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"justification_texte\">Le lettrage comptable consiste \u00e0 effectuer le rapprochement entre les montants des factures des comptes clients ou fournisseurs et leurs r\u00e8glements. Si celui-ci n&rsquo;est pas obligatoire, il est fortement conseill\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">2.&nbsp;Comment retrouver une facture fournisseur perdue&nbsp;?<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Les factures fournisseurs doivent \u00eatre conserv\u00e9es dans les <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000027517898\/2020-05-04\/#LEGIARTI000041471177\" target=\"_blank\" rel=\"noreferrer noopener\">conditions d\u00e9finies par la loi<\/a>. En effet, chaque op\u00e9ration doit pouvoir \u00eatre justifi\u00e9e par un document original. En cas de facture fournisseur perdue, l\u2019entreprise doit s\u2019en pr\u00e9munir rapidement.<\/p>\n\n\n\n<p class=\"justification_texte\">Vous pouvez demander un duplicata de la facture \u00e0 votre fournisseur. Celui-ci doit vous remettre une photocopie en tout point identique \u00e0 la facture originale, soit par e-mail, soit par courrier.<\/p>\n\n\n\n<p class=\"justification_texte\">En aucun cas, la copie de votre facture ne peut \u00eatre une simple r\u00e9impression. Il faut que le document soit clairement diff\u00e9renci\u00e9 de l\u2019original, avec une mention du type \u00ab copie d\u00e9livr\u00e9e \u00e0 la demande de l\u2019acheteur \u00bb ou \u00ab&nbsp;duplicata de la facture original&nbsp;\u00bb.<\/p>\n\n\n\n<p>Vous ne pourrez obtenir qu\u2019un seul duplicata de facture.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">3. Que faire lors de la perte d\u2019un justificatif de note de frais&nbsp;?<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Si lors du <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/comment-traiter-notes-frais-sans-justificatif\/\" target=\"_blank\" rel=\"noreferrer noopener\">traitement des notes de frais<\/a>, votre entreprise constate la perte d&rsquo;une facture ou d&rsquo;un re\u00e7u, de nombreuses alternatives s\u2019offrent \u00e0 vous&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Demander un duplicata au fournisseur&nbsp;<\/strong>: solution la plus simple \u00e0 mettre en \u0153uvre.<\/li>\n\n\n\n<li><strong>Soumettre une copie du relev\u00e9 bancaire&nbsp;<\/strong>: faire appara\u00eetre de mani\u00e8re claire et visible la d\u00e9pense engag\u00e9e.<\/li>\n\n\n\n<li><strong>Produire une d\u00e9claration sur l&rsquo;honneur&nbsp;<\/strong>: solution qui demande en compl\u00e9ment la copie du relev\u00e9 bancaire.<\/li>\n\n\n\n<li><strong>Penser au remboursement forfaitaire&nbsp;<\/strong>: permet d\u2019\u00e9viter que de telles situations ne se reproduisent \u00e0 l\u2019avenir.<\/li>\n\n\n\n<li><strong>Passer \u00e0 la <a href=\"https:\/\/ipaidthat.io\/fr\/notes-de-frais\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\">digitalisation mobile des notes de frais<\/a>&nbsp;<\/strong>: solution la plus efficace, la moins chronophage, la plus pertinente.<\/li>\n<\/ul>\n\n\n\n<h2><span class=\"underline--hover\">4. Quels sont les risques encourus lorsque l\u2019on perd une facture&nbsp;?<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">La perte de factures augmente artificiellement les b\u00e9n\u00e9fices imposables. Sans facture, il est donc impossible de r\u00e9cup\u00e9rer la taxe sur la valeur ajout\u00e9e (TVA).<\/p>\n\n\n\n<p class=\"justification_texte\">Dans le cas o\u00f9 l&rsquo;absence de pi\u00e8ces justificatives concerne des notes de frais, il y a un risque que l&rsquo;URSSAF proc\u00e8de \u00e0 des ajustements fiscaux. Cela signifie un reclassement des d\u00e9penses engag\u00e9es pouvant donner lieu \u00e0 des amendes.<\/p>\n\n\n<style>.elementor-17539 .elementor-element.elementor-element-7f3bc3f7{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:64px;--padding-bottom:64px;--padding-left:0px;--padding-right:0px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8{--display:flex;--justify-content:center;--border-radius:24px 24px 24px 24px;box-shadow:0px 0px 86px 0px rgba(0, 0, 0, 0.09);--padding-top:48px;--padding-bottom:32px;--padding-left:32px;--padding-right:32px;}.elementor-17539 .elementor-element.elementor-element-55bb28f8:not(.elementor-motion-effects-element-type-background), .elementor-17539 .elementor-element.elementor-element-55bb28f8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/CTA-Essayez-gratuitement-Blog.png\");background-position:bottom right;background-repeat:no-repeat;background-size:contain;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-family:var( --e-global-typography-3c7fd7a-font-family ), Sans-serif;font-size:var( --e-global-typography-3c7fd7a-font-size );font-weight:var( --e-global-typography-3c7fd7a-font-weight );text-transform:var( --e-global-typography-3c7fd7a-text-transform );line-height:var( --e-global-typography-3c7fd7a-line-height );}.elementor-17539 .elementor-element.elementor-element-3595c75c .elementor-heading-title{font-family:\"Red Hat Display\", Sans-serif;font-size:35px;font-weight:700;line-height:40px;}.elementor-17539 .elementor-element.elementor-element-2e0a41e8 .elementor-button-content-wrapper{flex-direction:row-reverse;}@media(max-width:1366px){.elementor-17539 .elementor-element.elementor-element-7f3bc3f7{--padding-top:64px;--padding-bottom:64px;--padding-left:16px;--padding-right:16px;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}@media(max-width:1024px){.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}@media(max-width:767px){.elementor-17539 .elementor-element.elementor-element-55bb28f8{--min-height:475px;--justify-content:flex-start;}.elementor-17539 .elementor-element.elementor-element-55bb28f8:not(.elementor-motion-effects-element-type-background), .elementor-17539 .elementor-element.elementor-element-55bb28f8 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:bottom right;background-repeat:no-repeat;background-size:700px auto;}.elementor-17539 .elementor-element.elementor-element-48b0a7c3 .elementor-heading-title{font-size:var( --e-global-typography-3c7fd7a-font-size );line-height:var( --e-global-typography-3c7fd7a-line-height );}}<\/style>\t\t<div data-elementor-type=\"container\" data-elementor-id=\"17539\" class=\"elementor elementor-17539\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f3bc3f7 e-flex e-con-boxed e-con e-parent\" data-id=\"7f3bc3f7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-dce-background-image-url=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2025\/11\/CTA-Essayez-gratuitement-Blog.png\" class=\"elementor-element elementor-element-55bb28f8 e-con-full e-flex e-con e-child\" data-id=\"55bb28f8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b0a7c3 elementor-widget elementor-widget-heading\" data-id=\"48b0a7c3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Ne perdez plus une minute<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3595c75c elementor-widget elementor-widget-heading\" data-id=\"3595c75c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Essayez iPaidThat, c\u2019est<br>\ngratuit pendant 14 jours<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e0a41e8 elementor-widget elementor-widget-button\" data-id=\"2e0a41e8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/app.ipaidthat.io\/signup?utm_source=blog&#038;utm_medium=article&#038;utm_campaign=blog_article&#038;utm_content=signup\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je teste gratuitement<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">5. Contr\u00f4le fiscal et facture manquante&nbsp;: comment faire face aux irr\u00e9gularit\u00e9s&nbsp;?<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Votre entreprise se retrouve malheureusement dans le collimateur de la direction g\u00e9n\u00e9rale des finances publiques. De ce fait, un contr\u00f4leur du fisc va venir proc\u00e9der au <a href=\"https:\/\/ipaidthat.io\/mag\/fiscalite\/tout-savoir-controle-fiscal\/\" target=\"_blank\" rel=\"noreferrer noopener\">contr\u00f4le de la v\u00e9rification de votre comptabilit\u00e9<\/a>. Il cherche \u00e0 s\u2019assurer que vos obligations comptables sont respect\u00e9es.<\/p>\n\n\n\n<p class=\"justification_texte\">Si votre comptabilit\u00e9 est tenue au moyen de syst\u00e8mes informatis\u00e9s, vous devrez les lui pr\u00e9senter sous la forme de fichiers d\u00e9mat\u00e9rialis\u00e9s. Dans ce cas, le contr\u00f4le concerne l&rsquo;ensemble des informations, donn\u00e9es et traitements informatiques (r\u00e9sultats comptables ou fiscaux, d\u00e9clarations pr\u00e9vues au CGI, etc.).<\/p>\n\n\n\n<p class=\"justification_texte\">\u00c0 noter que vous avez une obligation de sinc\u00e9rit\u00e9 et de transparence envers votre comptable et l\u2019inspecteur des imp\u00f4ts. Un d\u00e9faut de sinc\u00e9rit\u00e9 sera alors caract\u00e9ris\u00e9 de gravit\u00e9 indiscutable.<\/p>\n\n\n\n<p class=\"justification_texte\">Si votre comptabilit\u00e9 pr\u00e9sente des balances inexactes, des erreurs r\u00e9p\u00e9t\u00e9es, des soldes du compte caisse fr\u00e9quemment cr\u00e9diteurs, etc., vous attirez les regards. L\u2019absence de pi\u00e8ces justificatives de recettes ou de d\u00e9penses, la r\u00e9v\u00e9lation de fausses factures, quant \u00e0 elles, suffisent \u00e0 donner le droit au fisc de qualifier la comptabilit\u00e9 de non probante.<\/p>\n\n\n\n<p class=\"justification_texte\">Dans cette situation, l\u2019inspecteur dresse un proc\u00e8s-verbal pour recenser les diverses irr\u00e9gularit\u00e9s constat\u00e9es. Le contr\u00f4leur du fisc va alors reconstituer l\u2019ensemble des chiffres d\u2019affaires et des r\u00e9sultats d\u00e9clar\u00e9s par l\u2019entreprise. Et ce, \u00e0 l\u2019aide des \u00e9l\u00e9ments dont il dispose.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"underline--hover\">6. Quelles sont les sanctions p\u00e9nales en cas d\u2019omission de facture&nbsp;?<\/span><\/h2>\n\n\n\n<p class=\"justification_texte\">Le dirigeant de l\u2019entreprise est responsable de l\u2019\u00e9tablissement, mais aussi de la conservation des factures. En cas de manquement \u00e0 cette r\u00e8gle, il peut se voir infliger une amende de 75.000 euros. En cas de r\u00e9cidive sous un d\u00e9lai de 2 ans, l\u2019amende peut \u00eatre doubl\u00e9e.<\/p>\n\n\n\n<p class=\"justification_texte\"><strong>Une <\/strong><a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/quest-ce-piece-comptable\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>pi\u00e8ce comptable<\/strong><\/a><strong> est un document qui justifie tous les mouvements de fonds au sein d\u2019un \u00e9tablissement professionnel.<\/strong><\/p>\n\n\n\n<p class=\"justification_texte\"><strong>Elle sert \u00e0 justifier l\u2019utilisation des fonds et attester des op\u00e9rations comptables aff\u00e9rentes \u00e0 l\u2019entreprise&nbsp;: achat, paiement de salaire et d\u2019indemnit\u00e9s, vente de biens ou services.<\/strong><\/p>\n\n\n\n<p class=\"justification_texte\"><strong>Si perdre une facture n\u2019est pas un drame en soi, vous devez tout mettre en \u0153uvre pour y rem\u00e9dier. La solution fiscale la plus simple, pour votre tr\u00e9sorerie, est de s\u2018\u00e9quiper d\u2019un outil de r\u00e9cup\u00e9ration des factures manquantes.<\/strong><\/p>\n\n\n<style>.elementor-19067 .elementor-element.elementor-element-4861570f{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:64px;--padding-bottom:64px;--padding-left:0px;--padding-right:0px;}.elementor-19067 .elementor-element.elementor-element-428e3d0e{--display:flex;--justify-content:center;--border-radius:24px 24px 24px 24px;box-shadow:0px 0px 86px 0px rgba(0, 0, 0, 0.09);--padding-top:48px;--padding-bottom:32px;--padding-left:32px;--padding-right:32px;}.elementor-19067 .elementor-element.elementor-element-428e3d0e:not(.elementor-motion-effects-element-type-background), 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.elementor-element.elementor-element-4861570f{--padding-top:64px;--padding-bottom:64px;--padding-left:16px;--padding-right:16px;}}@media(max-width:767px){.elementor-19067 .elementor-element.elementor-element-428e3d0e{--min-height:475px;--justify-content:flex-start;}.elementor-19067 .elementor-element.elementor-element-428e3d0e:not(.elementor-motion-effects-element-type-background), .elementor-19067 .elementor-element.elementor-element-428e3d0e > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:bottom right;background-repeat:no-repeat;background-size:700px auto;}.elementor-19067 .elementor-element.elementor-element-789f0bac .elementor-heading-title{line-height:24px;}}<\/style>\t\t<div data-elementor-type=\"container\" data-elementor-id=\"19067\" class=\"elementor elementor-19067\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4861570f e-flex e-con-boxed e-con e-parent\" data-id=\"4861570f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-dce-background-image-url=\"https:\/\/app.ipaidthat.io\/mag\/wp-content\/uploads\/2026\/01\/CTA-Facturation-Electronique-iPaidThat-Decouvrir.png\" class=\"elementor-element elementor-element-428e3d0e e-con-full e-flex e-con e-child\" data-id=\"428e3d0e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-789f0bac elementor-widget elementor-widget-heading\" data-id=\"789f0bac\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Officiellement PLATEFORME AGR\u00e9\u00e9e<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-629c04e5 elementor-widget elementor-widget-heading\" data-id=\"629c04e5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Passez \u00e0 la Facturation <br>\u00c9lectronique avec iPaidThat<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae6d93b elementor-widget elementor-widget-button\" data-id=\"2ae6d93b\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/app.ipaidthat.io\/fr\/facturation-electronique-pdp\/?utm_source=blog&#038;utm_medium=article&#038;utm_campaign=facturation_electronique&#038;utm_content=lien_pdp\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je teste gratuitement<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La loi impose \u00e0 toutes les entreprises commer\u00e7antes fran\u00e7aises de pr\u00e9senter une comptabilit\u00e9 qui s\u2019appuie sur des pi\u00e8ces justificatives. Ces documents concernent aussi bien les achats, les ventes ou encore les frais g\u00e9n\u00e9raux. Mais que faire en cas de facture perdue ou manquante&nbsp;? Quels sont les risques encourus&nbsp;? Comment retrouver une facture fournisseur ou un [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":19126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-6025","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>FAQ : facture perdue ou manquante en comptabilit\u00e9<\/title>\n<meta name=\"description\" content=\"Vous avez perdu ou vous ne trouvez plus une facture ? Comment r\u00e9agir et rester en conformit\u00e9 avec les r\u00e8gles comptables ? 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