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",[],{},"md",{"metadata":2040,"sys":2043,"fields":2052},{"tags":2041,"concepts":2042},[],[],{"space":2044,"id":2046,"type":14,"createdAt":2047,"updatedAt":2047,"environment":2048,"publishedVersion":45,"revision":339,"contentType":2050,"locale":27},{"sys":2045},{"type":10,"linkType":11,"id":12},"3VXrsTxzmVduxFUw3ZpdBV","2026-04-03T14:47:10.992Z",{"sys":2049},{"id":19,"type":10,"linkType":20},{"sys":2051},{"type":10,"linkType":25,"id":965},{"name":2053,"left":2054,"centered":1272,"hugLeft":83,"hugRight":83,"reversedOnBreaking":83},"Section 5 - Le guide sur la réforme de la facture électronique",{"metadata":2055,"sys":2058,"fields":2067},{"tags":2056,"concepts":2057},[],[],{"space":2059,"id":2061,"type":14,"createdAt":2062,"updatedAt":2062,"environment":2063,"publishedVersion":224,"revision":339,"contentType":2065,"locale":27},{"sys":2060},{"type":10,"linkType":11,"id":12},"e7zkF76yQxfQWn2QSKq44","2026-04-03T14:47:06.365Z",{"sys":2064},{"id":19,"type":10,"linkType":20},{"sys":2066},{"type":10,"linkType":25,"id":48},{"name":2068,"type":102,"textAlign":52,"highlightColor":104,"content":2069,"releaseDateFormat":81,"orientation":82,"faq":83},"Card - Section 5 - Le guide sur la réforme de la facture électronique",{"nodeType":54,"data":2070,"content":2071},{},[2072,2079,2086,2101],{"nodeType":264,"data":2073,"content":2074},{},[2075],{"nodeType":62,"value":2076,"marks":2077,"data":2078},"Prêt à anticiper la réforme ?",[],{},{"nodeType":58,"data":2080,"content":2081},{},[2082],{"nodeType":62,"value":2083,"marks":2084,"data":2085},"Téléchargez gratuitement notre guide et prenez une longueur d'avance sur la réforme de la facture électronique.",[],{},{"nodeType":58,"data":2087,"content":2088},{},[2089,2092,2098],{"nodeType":62,"value":78,"marks":2090,"data":2091},[],{},{"nodeType":67,"data":2093,"content":2094},{"uri":1263},[2095],{"nodeType":62,"value":1268,"marks":2096,"data":2097},[],{},{"nodeType":62,"value":78,"marks":2099,"data":2100},[],{},{"nodeType":58,"data":2102,"content":2103},{},[2104],{"nodeType":62,"value":2105,"marks":2106,"data":2107},"Gratuit • Sans engagement • Réception immédiate",[],{},[2109,2110,2111,2112],"Facturation uniquement","Facturation + comptabilité","Comprendre la réforme","Changer d'outil",[],{"nodeType":264,"data":2115,"content":2116},{},[2117],{"nodeType":62,"value":2118,"marks":2119,"data":2120},"E-invoicing et e-reporting : ce qui les différencie vraiment",[],{},{"nodeType":58,"data":2122,"content":2123},{},[2124,2128,2137],{"nodeType":62,"value":2125,"marks":2126,"data":2127},"Bien que l’e-invoicing et l’e-reporting s’inscrivent dans la même ",[],{},{"nodeType":67,"data":2129,"content":2131},{"uri":2130},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/calendrier-facture-electronique/",[2132],{"nodeType":62,"value":2133,"marks":2134,"data":2136},"réforme de la facturation électronique",[2135],{"type":75},{},{"nodeType":62,"value":2138,"marks":2139,"data":2140},", ils répondent à des logiques différentes. Plusieurs critères permettent de les distinguer clairement.",[],{},{"nodeType":111,"data":2142,"content":2143},{},[2144],{"nodeType":62,"value":2145,"marks":2146,"data":2147},"Les transactions et les entreprises concernées",[],{},{"nodeType":58,"data":2149,"content":2150},{},[2151],{"nodeType":62,"value":2152,"marks":2153,"data":2154},"Toutes les entreprises assujetties à la TVA et établies en France peuvent être concernées par l’e-invoicing et/ou l’e-reporting, en fonction de la nature de leurs opérations.",[],{},{"nodeType":58,"data":2156,"content":2157},{},[2158],{"nodeType":62,"value":2159,"marks":2160,"data":2161},"On peut distinguer :",[],{},{"nodeType":669,"data":2163,"content":2164},{},[2165,2179],{"nodeType":673,"data":2166,"content":2167},{},[2168],{"nodeType":58,"data":2169,"content":2170},{},[2171,2176],{"nodeType":62,"value":2172,"marks":2173,"data":2175},"L’e-invoicing, qui concerne les transactions B2B domestiques entre entreprises françaises assujetties à la TVA",[2174],{"type":275},{},{"nodeType":62,"value":439,"marks":2177,"data":2178},[],{},{"nodeType":673,"data":2180,"content":2181},{},[2182],{"nodeType":58,"data":2183,"content":2184},{},[2185,2190],{"nodeType":62,"value":2186,"marks":2187,"data":2189},"L’e-reporting, qui concerne les opérations réalisées avec des particuliers (B2C) ou des entreprises établies hors de France",[2188],{"type":275},{},{"nodeType":62,"value":439,"marks":2191,"data":2192},[],{},{"nodeType":111,"data":2194,"content":2195},{},[2196],{"nodeType":62,"value":2197,"marks":2198,"data":2199},"La nature des données transmises",[],{},{"nodeType":58,"data":2201,"content":2202},{},[2203],{"nodeType":62,"value":2204,"marks":2205,"data":2206},"Les deux dispositifs diffèrent également par le détail des informations transmises à l’administration fiscale : ",[],{},{"nodeType":669,"data":2208,"content":2209},{},[2210,2238],{"nodeType":673,"data":2211,"content":2212},{},[2213],{"nodeType":58,"data":2214,"content":2215},{},[2216,2221,2225,2234],{"nodeType":62,"value":2217,"marks":2218,"data":2220},"E-invoicing : transmission de la facture électronique complète, au format structuré",[2219],{"type":275},{},{"nodeType":62,"value":2222,"marks":2223,"data":2224},", incluant l’ensemble des ",[],{},{"nodeType":67,"data":2226,"content":2228},{"uri":2227},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/les-mentions-obligatoires-sur-vos-factures/",[2229],{"nodeType":62,"value":2230,"marks":2231,"data":2233},"mentions obligatoires",[2232],{"type":75},{},{"nodeType":62,"value":2235,"marks":2236,"data":2237}," et le détail des lignes de facturation.",[],{},{"nodeType":673,"data":2239,"content":2240},{},[2241],{"nodeType":58,"data":2242,"content":2243},{},[2244,2249],{"nodeType":62,"value":2245,"marks":2246,"data":2248},"E-reporting : transmission de données agrégées relatives aux transactions",[2247],{"type":275},{},{"nodeType":62,"value":2250,"marks":2251,"data":2252},", comme le montant global de celle-ci, le montant de la TVA, mais pas le détail ligne par ligne des produits vendus.",[],{},{"nodeType":111,"data":2254,"content":2255},{},[2256],{"nodeType":62,"value":2257,"marks":2258,"data":2259},"Les destinataires des flux",[],{},{"nodeType":58,"data":2261,"content":2262},{},[2263],{"nodeType":62,"value":2264,"marks":2265,"data":2266},"Les flux de données ne suivent pas les mêmes circuits selon qu’il s’agit d’e-invoicing ou d’e-reporting. Sachez que : ",[],{},{"nodeType":669,"data":2268,"content":2269},{},[2270,2288],{"nodeType":673,"data":2271,"content":2272},{},[2273],{"nodeType":58,"data":2274,"content":2275},{},[2276,2279,2284],{"nodeType":62,"value":460,"marks":2277,"data":2278},[],{},{"nodeType":62,"value":2280,"marks":2281,"data":2283},"e-invoicing est un flux tripartite",[2282],{"type":275},{},{"nodeType":62,"value":2285,"marks":2286,"data":2287}," : on crée la facture dans la plateforme agréée, les données vont ensuite à l’administration et la facture est transmise de manière sécurisée au client professionnel.",[],{},{"nodeType":673,"data":2289,"content":2290},{},[2291],{"nodeType":58,"data":2292,"content":2293},{},[2294,2297,2302],{"nodeType":62,"value":460,"marks":2295,"data":2296},[],{},{"nodeType":62,"value":2298,"marks":2299,"data":2301},"e-reporting est un flux unique",[2300],{"type":275},{},{"nodeType":62,"value":2303,"marks":2304,"data":2305}," : les données sont transmises exclusivement à l’administration fiscale. Le client (particulier ou entreprise étrangère) reçoit sa facture classique par les canaux habituels, en dehors du dispositif de facturation électronique. ",[],{},{"nodeType":111,"data":2307,"content":2308},{},[2309],{"nodeType":62,"value":2310,"marks":2311,"data":2312},"Les objectifs pour l’entreprise et l’État",[],{},{"nodeType":58,"data":2314,"content":2315},{},[2316],{"nodeType":62,"value":2317,"marks":2318,"data":2319},"Les deux dispositifs poursuivent des objectifs différents selon les acteurs concernés : les entreprises d’un côté, et l’administration fiscale de l’autre.",[],{},{"nodeType":669,"data":2321,"content":2322},{},[2323,2338],{"nodeType":673,"data":2324,"content":2325},{},[2326],{"nodeType":58,"data":2327,"content":2328},{},[2329,2334],{"nodeType":62,"value":2330,"marks":2331,"data":2333},"L’e-invoicing vise à automatiser et fiabiliser les échanges entre entreprises",[2332],{"type":275},{},{"nodeType":62,"value":2335,"marks":2336,"data":2337},". Il permet notamment de simplifier la gestion comptable, de réduire les délais de paiement et de lutter contre la fraude sur les transactions domestiques.",[],{},{"nodeType":673,"data":2339,"content":2340},{},[2341],{"nodeType":58,"data":2342,"content":2343},{},[2344,2347,2352,2356,2361],{"nodeType":62,"value":460,"marks":2345,"data":2346},[],{},{"nodeType":62,"value":2348,"marks":2349,"data":2351},"e-reporting a pour objectif de compléter les données issues de l’e-invoicing",[2350],{"type":275},{},{"nodeType":62,"value":2353,"marks":2354,"data":2355}," afin de donner à l’administration fiscale une vision globale de l’activité économique (incluant les ventes B2C et internationales) et de ",[],{},{"nodeType":62,"value":2357,"marks":2358,"data":2360},"faciliter le préremplissage des déclarations de TVA",[2359],{"type":275},{},{"nodeType":62,"value":439,"marks":2362,"data":2363},[],{},{"nodeType":111,"data":2365,"content":2366},{},[2367],{"nodeType":62,"value":2368,"marks":2369,"data":2370},"Le rythme des transmissions",[],{},{"nodeType":58,"data":2372,"content":2373},{},[2374],{"nodeType":62,"value":2375,"marks":2376,"data":2377},"Le rythme de transmission des données diffère selon le dispositif, en fonction de la nature des flux concernés.",[],{},{"nodeType":58,"data":2379,"content":2380},{},[2381,2385,2389,2393,2398],{"nodeType":62,"value":2382,"marks":2383,"data":2384},"Pour l’",[],{},{"nodeType":62,"value":468,"marks":2386,"data":2388},[2387],{"type":275},{},{"nodeType":62,"value":2390,"marks":2391,"data":2392},", la transmission est ",[],{},{"nodeType":62,"value":2394,"marks":2395,"data":2397},"en temps réel ou quasi réel",[2396],{"type":275},{},{"nodeType":62,"value":2399,"marks":2400,"data":2401},", puisqu’elle est réalisée dès qu’une facture est émise ou reçue.",[],{},{"nodeType":58,"data":2403,"content":2404},{},[2405,2409,2413,2416,2421,2425,2430,2434,2443],{"nodeType":62,"value":2406,"marks":2407,"data":2408},"Concernant l’",[],{},{"nodeType":62,"value":638,"marks":2410,"data":2412},[2411],{"type":275},{},{"nodeType":62,"value":2390,"marks":2414,"data":2415},[],{},{"nodeType":62,"value":2417,"marks":2418,"data":2420},"périodique",[2419],{"type":275},{},{"nodeType":62,"value":2422,"marks":2423,"data":2424},", car la fréquence est ",[],{},{"nodeType":62,"value":2426,"marks":2427,"data":2429},"définie en fonction du régime de TVA de l’entreprise",[2428],{"type":275},{},{"nodeType":62,"value":2431,"marks":2432,"data":2433},". Par exemple, la transmission des données de transaction doit se faire tous les 10 jours pour les entreprises au ",[],{},{"nodeType":67,"data":2435,"content":2437},{"uri":2436},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-reel-normal-de-tva/",[2438],{"nodeType":62,"value":2439,"marks":2440,"data":2442},"régime réel normal",[2441],{"type":75},{},{"nodeType":62,"value":2444,"marks":2445,"data":2446},", mais elle doit être faite mensuellement pour les données de paiement. ",[],{},{"nodeType":58,"data":2448,"content":2449},{},[2450,2453,2458],{"nodeType":62,"value":594,"marks":2451,"data":2452},[],{},{"nodeType":62,"value":598,"marks":2454,"data":2457},[2455,2456],{"type":75},{"type":275},{},{"nodeType":62,"value":2459,"marks":2460,"data":2461}," : vous pouvez retrouver un tableau des fréquences et délais de transmission des données de transaction et de paiement sur le site des impôts.",[],{},{"nodeType":264,"data":2463,"content":2464},{},[2465],{"nodeType":62,"value":2466,"marks":2467,"data":2468},"E-invoicing et e-reporting : tableau comparatif",[],{},{"nodeType":58,"data":2470,"content":2471},{},[2472],{"nodeType":62,"value":2473,"marks":2474,"data":2475},"Pour résumer rapidement les spécificités de chaque dispositif, voici un tableau comparatif basé sur les critères essentiels de la réforme :",[],{},{"nodeType":2477,"data":2478,"content":2479},"table",{},[2480,2518,2553,2587,2621,2655],{"nodeType":2481,"data":2482,"content":2483},"table-row",{},[2484,2496,2507],{"nodeType":2485,"data":2486,"content":2487},"table-header-cell",{},[2488],{"nodeType":58,"data":2489,"content":2490},{},[2491],{"nodeType":62,"value":2492,"marks":2493,"data":2495},"Critère de 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client.",[],{},{"nodeType":2522,"data":2578,"content":2579},{},[2580],{"nodeType":58,"data":2581,"content":2582},{},[2583],{"nodeType":62,"value":2584,"marks":2585,"data":2586},"Flux unique : les données sont transmises exclusivement à l’administration fiscale à travers la PA (hors circuit de facturation du client).",[],{},{"nodeType":2481,"data":2588,"content":2589},{},[2590,2601,2611],{"nodeType":2522,"data":2591,"content":2592},{},[2593],{"nodeType":58,"data":2594,"content":2595},{},[2596],{"nodeType":62,"value":2597,"marks":2598,"data":2600},"Contenu transmis ",[2599],{"type":275},{},{"nodeType":2522,"data":2602,"content":2603},{},[2604],{"nodeType":58,"data":2605,"content":2606},{},[2607],{"nodeType":62,"value":2608,"marks":2609,"data":2610},"La facture électronique complète (format structuré avec toutes les mentions obligatoires et le détail des lignes).",[],{},{"nodeType":2522,"data":2612,"content":2613},{},[2614],{"nodeType":58,"data":2615,"content":2616},{},[2617],{"nodeType":62,"value":2618,"marks":2619,"data":2620},"Données financières agrégées (montant global de la transaction, montant de la TVA, etc., sans le détail des produits). ",[],{},{"nodeType":2481,"data":2622,"content":2623},{},[2624,2635,2645],{"nodeType":2522,"data":2625,"content":2626},{},[2627],{"nodeType":58,"data":2628,"content":2629},{},[2630],{"nodeType":62,"value":2631,"marks":2632,"data":2634},"Rythme d’envoi ",[2633],{"type":275},{},{"nodeType":2522,"data":2636,"content":2637},{},[2638],{"nodeType":58,"data":2639,"content":2640},{},[2641],{"nodeType":62,"value":2642,"marks":2643,"data":2644},"Au fil de l’eau : en temps réel ou quasi réel lors de l’émission ou de la réception de chaque facture.",[],{},{"nodeType":2522,"data":2646,"content":2647},{},[2648],{"nodeType":58,"data":2649,"content":2650},{},[2651],{"nodeType":62,"value":2652,"marks":2653,"data":2654},"Périodique : selon le régime de TVA de l’entreprise.",[],{},{"nodeType":2481,"data":2656,"content":2657},{},[2658,2669,2679],{"nodeType":2522,"data":2659,"content":2660},{},[2661],{"nodeType":58,"data":2662,"content":2663},{},[2664],{"nodeType":62,"value":2665,"marks":2666,"data":2668},"Objectif majeur",[2667],{"type":275},{},{"nodeType":2522,"data":2670,"content":2671},{},[2672],{"nodeType":58,"data":2673,"content":2674},{},[2675],{"nodeType":62,"value":2676,"marks":2677,"data":2678},"Automatiser les échanges interentreprises et sécuriser les transactions commerciales domestiques.",[],{},{"nodeType":2522,"data":2680,"content":2681},{},[2682],{"nodeType":58,"data":2683,"content":2684},{},[2685],{"nodeType":62,"value":2686,"marks":2687,"data":2688},"Compléter l’e-invoicing pour offrir à l’État une vision globale de l’activité économique et préremplir les déclarations de TVA.",[],{},{"nodeType":264,"data":2690,"content":2691},{},[2692],{"nodeType":62,"value":2693,"marks":2694,"data":2695},"Pourquoi l’e-invoicing et l’e-reporting sont complémentaires",[],{},{"nodeType":58,"data":2697,"content":2698},{},[2699,2703,2708],{"nodeType":62,"value":2700,"marks":2701,"data":2702},"Il ne faut pas voir l’e-invoicing et l’e-reporting comme deux réformes distinctes ou indépendantes. En réalité, ils constituent l",[],{},{"nodeType":62,"value":2704,"marks":2705,"data":2707},"es deux volets indissociables d’un seul et même dispositif fiscal",[2706],{"type":275},{},{"nodeType":62,"value":2709,"marks":2710,"data":2711},". 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Vérifiez ceci : ",[],{},{"nodeType":669,"data":7482,"content":7483},{},[7484,7495],{"nodeType":673,"data":7485,"content":7486},{},[7487],{"nodeType":58,"data":7488,"content":7489},{},[7490],{"nodeType":62,"value":7491,"marks":7492,"data":7494},"Les informations de vos clients sont-elles complètes (SIREN, TVA, adresse) ?",[7493],{"type":275},{},{"nodeType":673,"data":7496,"content":7497},{},[7498],{"nodeType":58,"data":7499,"content":7500},{},[7501],{"nodeType":62,"value":7502,"marks":7503,"data":7505},"Vos factures intègrent-elles toutes les mentions obligatoires ?",[7504],{"type":275},{},{"nodeType":58,"data":7507,"content":7508},{},[7509],{"nodeType":62,"value":7510,"marks":7511,"data":7512},"Des données fiables sont indispensables pour éviter les rejets ou les blocages.",[],{},{"nodeType":111,"data":7514,"content":7515},{},[7516],{"nodeType":62,"value":7517,"marks":7518,"data":7519},"Vos équipes sont-elles prêtes ?",[],{},{"nodeType":58,"data":7521,"content":7522},{},[7523],{"nodeType":62,"value":7524,"marks":7525,"data":7526},"La transition vers l’e-invoicing implique aussi une adaptation humaine et organisationnelle.",[],{},{"nodeType":669,"data":7528,"content":7529},{},[7530,7541,7552],{"nodeType":673,"data":7531,"content":7532},{},[7533],{"nodeType":58,"data":7534,"content":7535},{},[7536],{"nodeType":62,"value":7537,"marks":7538,"data":7540},"Vos équipes comptables comprennent-elles les nouvelles obligations ?",[7539],{"type":275},{},{"nodeType":673,"data":7542,"content":7543},{},[7544],{"nodeType":58,"data":7545,"content":7546},{},[7547],{"nodeType":62,"value":7548,"marks":7549,"data":7551},"Avez-vous identifié un responsable du projet en interne ?",[7550],{"type":275},{},{"nodeType":673,"data":7553,"content":7554},{},[7555],{"nodeType":58,"data":7556,"content":7557},{},[7558],{"nodeType":62,"value":7559,"marks":7560,"data":7562},"Un accompagnement ou une formation est-il prévu ?",[7561],{"type":275},{},{"nodeType":58,"data":7564,"content":7565},{},[7566],{"nodeType":62,"value":7567,"marks":7568,"data":7569},"La réussite du projet dépend autant des outils que de la montée en compétence des équipes.",[],{},{"nodeType":111,"data":7571,"content":7572},{},[7573],{"nodeType":62,"value":7574,"marks":7575,"data":7576},"Êtes-vous aligné avec le calendrier réglementaire ?",[],{},{"nodeType":58,"data":7578,"content":7579},{},[7580],{"nodeType":62,"value":7581,"marks":7582,"data":7583},"La transition vers l’e-invoicing est progressive, mais encadrée.",[],{},{"nodeType":669,"data":7585,"content":7586},{},[7587,7598,7609],{"nodeType":673,"data":7588,"content":7589},{},[7590],{"nodeType":58,"data":7591,"content":7592},{},[7593],{"nodeType":62,"value":7594,"marks":7595,"data":7597},"Êtes-vous prêt à recevoir des factures électroniques dès 2026 ?",[7596],{"type":275},{},{"nodeType":673,"data":7599,"content":7600},{},[7601],{"nodeType":58,"data":7602,"content":7603},{},[7604],{"nodeType":62,"value":7605,"marks":7606,"data":7608},"Savez-vous à quelle date vous devrez émettre vos factures électroniques ?",[7607],{"type":275},{},{"nodeType":673,"data":7610,"content":7611},{},[7612],{"nodeType":58,"data":7613,"content":7614},{},[7615],{"nodeType":62,"value":7616,"marks":7617,"data":7619},"Avez-vous défini un plan de transition interne ?",[7618],{"type":275},{},{"nodeType":58,"data":7621,"content":7622},{},[7623],{"nodeType":62,"value":7624,"marks":7625,"data":7626},"Si vous répondez positivement à la majorité de ces points, vous êtes sur la bonne voie. Sinon, il est temps d’anticiper dès maintenant pour éviter une mise en conformité dans l’urgence.",[],{},{"nodeType":264,"data":7628,"content":7629},{},[7630],{"nodeType":62,"value":7631,"marks":7632,"data":7633},"Quelles sont les sanctions en cas de non-respect du e-invoicing ?",[],{},{"nodeType":58,"data":7635,"content":7636},{},[7637,7641,7650],{"nodeType":62,"value":7638,"marks":7639,"data":7640},"Les entreprises qui tarderont à se mettre en règle et à adopter les réflexes de la facturation électronique risquent des ",[],{},{"nodeType":67,"data":7642,"content":7644},{"uri":7643},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/sanctions-facturation-electronique/",[7645],{"nodeType":62,"value":7646,"marks":7647,"data":7649},"sanctions",[7648],{"type":75},{},{"nodeType":62,"value":7651,"marks":7652,"data":7653}," financières : ",[],{},{"nodeType":669,"data":7655,"content":7656},{},[7657,7683],{"nodeType":673,"data":7658,"content":7659},{},[7660],{"nodeType":58,"data":7661,"content":7662},{},[7663,7667,7672,7675,7680],{"nodeType":62,"value":7664,"marks":7665,"data":7666},"Dans le cas d’un manquement à l’obligation d’émettre des factures électroniques : ",[],{},{"nodeType":62,"value":7668,"marks":7669,"data":7671},"50 € par facture",[7670],{"type":275},{},{"nodeType":62,"value":508,"marks":7673,"data":7674},[],{},{"nodeType":62,"value":7676,"marks":7677,"data":7679},"dans la limite de 15 000 € par année civile",[7678],{"type":275},{},{"nodeType":62,"value":439,"marks":7681,"data":7682},[],{},{"nodeType":673,"data":7684,"content":7685},{},[7686,7693],{"nodeType":58,"data":7687,"content":7688},{},[7689],{"nodeType":62,"value":7690,"marks":7691,"data":7692},"Dans le cas d’une omission ou d’un manquement à recourir à une PA pour recevoir des factures électroniques : ",[],{},{"nodeType":669,"data":7694,"content":7695},{},[7696,7710,7725],{"nodeType":673,"data":7697,"content":7698},{},[7699],{"nodeType":58,"data":7700,"content":7701},{},[7702,7707],{"nodeType":62,"value":7703,"marks":7704,"data":7706},"500 € après un premier délai de 3 mois",[7705],{"type":275},{},{"nodeType":62,"value":7119,"marks":7708,"data":7709},[],{},{"nodeType":673,"data":7711,"content":7712},{},[7713],{"nodeType":58,"data":7714,"content":7715},{},[7716,7720],{"nodeType":62,"value":7717,"marks":7718,"data":7719},"puis ",[],{},{"nodeType":62,"value":7721,"marks":7722,"data":7724},"1 000 € après 3 mois supplémentaires ;",[7723],{"type":275},{},{"nodeType":673,"data":7726,"content":7727},{},[7728],{"nodeType":58,"data":7729,"content":7730},{},[7731,7735,7740,7744],{"nodeType":62,"value":7732,"marks":7733,"data":7734},"puis",[],{},{"nodeType":62,"value":7736,"marks":7737,"data":7739}," 1 000 € tous les 3 mois ",[7738],{"type":275},{},{"nodeType":62,"value":7741,"marks":7742,"data":7743},"tant que la situation n’est pas régularisée",[],{},{"nodeType":62,"value":439,"marks":7745,"data":7747},[7746],{"type":275},{},{"nodeType":264,"data":7749,"content":7750},{},[7751],{"nodeType":62,"value":2832,"marks":7752,"data":7753},[],{},{"nodeType":111,"data":7755,"content":7756},{},[7757],{"nodeType":62,"value":7758,"marks":7759,"data":7760},"Quelle est la différence entre l’e-invoicing et l’e-reporting ?",[],{},{"nodeType":58,"data":7762,"content":7763},{},[7764],{"nodeType":62,"value":7765,"marks":7766,"data":7767},"L’e-invoicing consiste à transmettre et recevoir des factures électroniques via une plateforme agréée. L’e-reporting correspond à la transmission des données de transaction et de paiement à l’administration fiscale.",[],{},{"nodeType":111,"data":7769,"content":7770},{},[7771],{"nodeType":62,"value":7772,"marks":7773,"data":7774},"Comment générer une facture électronique ?",[],{},{"nodeType":58,"data":7776,"content":7777},{},[7778],{"nodeType":62,"value":7779,"marks":7780,"data":7781},"Il est possible de générer une facture électronique à partir d’une plateforme agréée directement ou d’une solution compatible qui la transmettra à une plateforme agréée. ",[],{},{"metadata":7783,"sys":7786,"fields":7789},{"tags":7784,"concepts":7785},[],[],{"id":7787,"updatedAt":7788},"71gwzYVd5Uj2rFcRKF1Kvg","2026-06-03T12:59:41.012Z",{"slug":638,"title":7790,"cover":7791,"category":7810,"publishedAt":7822,"content":7823},"E-reporting : qui est concerné et comment ça marche ?",{"metadata":7792,"sys":7795,"fields":7802},{"tags":7793,"concepts":7794},[],[],{"space":7796,"id":7798,"type":168,"createdAt":7799,"updatedAt":7799,"environment":7800,"publishedVersion":45,"revision":339,"locale":27},{"sys":7797},{"type":10,"linkType":11,"id":12},"3TRylkEite5flFneSbALV5","2026-05-27T08:16:32.467Z",{"sys":7801},{"id":19,"type":10,"linkType":20},{"title":638,"description":7803,"file":7804},"Cover article e-reporting",{"url":7805,"details":7806,"fileName":7809,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/3TRylkEite5flFneSbALV5/ecfbf6dc05ce6b00109e6db8f9c181d0/e-reporting.webp",{"size":7807,"image":7808},128654,{"width":400,"height":401},"e-reporting.webp",{"metadata":7811,"sys":7814,"fields":7821},{"tags":7812,"concepts":7813},[],[],{"space":7815,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":7817,"publishedVersion":45,"revision":339,"contentType":7819,"locale":27},{"sys":7816},{"type":10,"linkType":11,"id":12},{"sys":7818},{"id":19,"type":10,"linkType":20},{"sys":7820},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-27",{"nodeType":54,"data":7824,"content":7825},{},[7826,7840,7847,7854,7880,7909,7927,7934,7971,7978,7994,8009,8036,9134,9141,9148,9199,9214,9221,9243,9250,9257,9264,9348,9355,9370,9377,9441,9448,9455,9462,9469,9476,9492,9589,9596,9624,9640,9647,9663,9679,9686,9702,9709,9716,9723,9730,9742,9765,9772,9779,9791,9824,9831,9838,9853,9860,9883,9890,9897,9915,9975,9982,10006,10013,10380,10387,10424,10431,10467,10474,10480,10487,10494,10500,10507],{"nodeType":58,"data":7827,"content":7828},{},[7829,7832,7836],{"nodeType":62,"value":460,"marks":7830,"data":7831},[],{},{"nodeType":62,"value":638,"marks":7833,"data":7835},[7834],{"type":275},{},{"nodeType":62,"value":7837,"marks":7838,"data":7839}," est l’un des deux piliers de la réforme de la facturation électronique, aux côtés de l’e-invoicing. Il impose aux entreprises de transmettre à l’administration fiscale certaines données liées à leurs transactions.",[],{},{"nodeType":58,"data":7841,"content":7842},{},[7843],{"nodeType":62,"value":7844,"marks":7845,"data":7846},"Dans cet article, nous vous expliquons concrètement ce qu’est le e-reporting, qui est concerné, quelles opérations sont visées et comment transmettre ses données, afin de vous aider à anticiper cette nouvelle obligation.",[],{},{"nodeType":264,"data":7848,"content":7849},{},[7850],{"nodeType":62,"value":7851,"marks":7852,"data":7853},"Qu’est-ce que le e-reporting ?",[],{},{"nodeType":58,"data":7855,"content":7856},{},[7857,7861,7868,7872,7877],{"nodeType":62,"value":7858,"marks":7859,"data":7860},"Le e-reporting est un dispositif mis en place dans le cadre de la ",[],{},{"nodeType":67,"data":7862,"content":7863},{"uri":2130},[7864],{"nodeType":62,"value":2133,"marks":7865,"data":7867},[7866],{"type":75},{},{"nodeType":62,"value":7869,"marks":7870,"data":7871},". Il consiste, pour les entreprises assujetties à la TVA et établies en France, à transmettre à l’administration fiscale les ",[],{},{"nodeType":62,"value":7873,"marks":7874,"data":7876},"données associées aux opérations commerciales qui ne sont pas concernées par l’émission de factures électroniques",[7875],{"type":275},{},{"nodeType":62,"value":4277,"marks":7878,"data":7879},[],{},{"nodeType":58,"data":7881,"content":7882},{},[7883,7887,7892,7901,7906],{"nodeType":62,"value":7884,"marks":7885,"data":7886},"Il inclut également, dans certains cas, la transmission des ",[],{},{"nodeType":62,"value":7888,"marks":7889,"data":7891},"données de paiement relatives aux prestations de services pour lesquelles la ",[7890],{"type":275},{},{"nodeType":67,"data":7893,"content":7894},{"uri":2778},[7895],{"nodeType":62,"value":7896,"marks":7897,"data":7900},"TVA",[7898,7899],{"type":75},{"type":275},{},{"nodeType":62,"value":7902,"marks":7903,"data":7905}," est exigible à l’encaissement",[7904],{"type":275},{},{"nodeType":62,"value":439,"marks":7907,"data":7908},[],{},{"nodeType":58,"data":7910,"content":7911},{},[7912,7916,7923],{"nodeType":62,"value":7913,"marks":7914,"data":7915},"Ce dispositif complète ainsi l’",[],{},{"nodeType":67,"data":7917,"content":7918},{"uri":465},[7919],{"nodeType":62,"value":468,"marks":7920,"data":7922},[7921],{"type":75},{},{"nodeType":62,"value":7924,"marks":7925,"data":7926}," en permettant à l’administration fiscale de disposer d’une vision globale de l’activité des entreprises, notamment pour les opérations réalisées avec des particuliers ou avec des clients situés à l’étranger.",[],{},{"nodeType":58,"data":7928,"content":7929},{},[7930],{"nodeType":62,"value":7931,"marks":7932,"data":7933},"Deux types de données doivent donc être transmises :",[],{},{"nodeType":669,"data":7935,"content":7936},{},[7937,7954],{"nodeType":673,"data":7938,"content":7939},{},[7940],{"nodeType":58,"data":7941,"content":7942},{},[7943,7946,7950],{"nodeType":62,"value":720,"marks":7944,"data":7945},[],{},{"nodeType":62,"value":724,"marks":7947,"data":7949},[7948],{"type":275},{},{"nodeType":62,"value":7951,"marks":7952,"data":7953},", qui concernent les ventes de biens et les prestations de services réalisées avec des particuliers ou des clients établis hors de France",[],{},{"nodeType":673,"data":7955,"content":7956},{},[7957],{"nodeType":58,"data":7958,"content":7959},{},[7960,7963,7967],{"nodeType":62,"value":720,"marks":7961,"data":7962},[],{},{"nodeType":62,"value":742,"marks":7964,"data":7966},[7965],{"type":275},{},{"nodeType":62,"value":7968,"marks":7969,"data":7970},", qui concernent les prestations de services pour lesquelles la TVA est exigible à 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On parle alors d’",[],{},{"nodeType":67,"data":12050,"content":12051},{"uri":465},[12052],{"nodeType":62,"value":468,"marks":12053,"data":12056},[12054,12055],{"type":275},{"type":75},{},{"nodeType":62,"value":4277,"marks":12058,"data":12059},[],{},{"nodeType":58,"data":12061,"content":12062},{},[12063,12067,12075],{"nodeType":62,"value":12064,"marks":12065,"data":12066},"De plus, les factures devront être émises dans l’un des trois ",[],{},{"nodeType":67,"data":12068,"content":12069},{"uri":484},[12070],{"nodeType":62,"value":12071,"marks":12072,"data":12074},"formats",[12073],{"type":75},{},{"nodeType":62,"value":12076,"marks":12077,"data":12078}," acceptés :",[],{},{"nodeType":669,"data":12080,"content":12081},{},[12082,12115],{"nodeType":673,"data":12083,"content":12084},{},[12085],{"nodeType":58,"data":12086,"content":12087},{},[12088,12091,12099,12103,12111],{"nodeType":62,"value":78,"marks":12089,"data":12090},[],{},{"nodeType":67,"data":12092,"content":12093},{"uri":514},[12094],{"nodeType":62,"value":517,"marks":12095,"data":12098},[12096,12097],{"type":75},{"type":275},{},{"nodeType":62,"value":523,"marks":12100,"data":12102},[12101],{"type":275},{},{"nodeType":67,"data":12104,"content":12105},{"uri":529},[12106],{"nodeType":62,"value":532,"marks":12107,"data":12110},[12108,12109],{"type":75},{"type":275},{},{"nodeType":62,"value":12112,"marks":12113,"data":12114}," : ces formats sont différents d’une simple facture numérique type PDF, car ils sont 100 % structurés, c’est-à-dire que les données sont en langage informatique et lisibles uniquement par les machines.",[],{},{"nodeType":673,"data":12116,"content":12117},{},[12118],{"nodeType":58,"data":12119,"content":12120},{},[12121,12124,12132],{"nodeType":62,"value":78,"marks":12122,"data":12123},[],{},{"nodeType":67,"data":12125,"content":12126},{"uri":499},[12127],{"nodeType":62,"value":502,"marks":12128,"data":12131},[12129,12130],{"type":75},{"type":275},{},{"nodeType":62,"value":12133,"marks":12134,"data":12135}," : il correspond à un fichier PDF lisible par l’humain auquel est rattaché un fichier de données structuré lisible par les systèmes informatiques et l’administration fiscale.",[],{},{"nodeType":58,"data":12137,"content":12138},{},[12139],{"nodeType":62,"value":12140,"marks":12141,"data":12142},"En pratique, vous n’aurez pas à choisir : votre logiciel ou plateforme s’en chargera pour vous.",[],{},{"nodeType":58,"data":12144,"content":12145},{},[12146,12149,12154],{"nodeType":62,"value":594,"marks":12147,"data":12148},[],{},{"nodeType":62,"value":598,"marks":12150,"data":12153},[12151,12152],{"type":75},{"type":275},{},{"nodeType":62,"value":12155,"marks":12156,"data":12157}," : si vous utilisez actuellement un logiciel de facturation, assurez-vous qu’il soit rattaché à une plateforme agréée pour que vos factures puissent être conformes.",[],{},{"nodeType":111,"data":12159,"content":12160},{},[12161],{"nodeType":62,"value":12162,"marks":12163,"data":12164},"L’e-reporting",[],{},{"nodeType":58,"data":12166,"content":12167},{},[12168,12173],{"nodeType":62,"value":12169,"marks":12170,"data":12172},"Vous devrez transmettre à l’administration (par l’intermédiaire d’une plateforme) certaines données concernant les opérations commerciales qui ne sont pas soumises à la facturation électronique",[12171],{"type":275},{},{"nodeType":62,"value":12174,"marks":12175,"data":12176}," : leurs montants, les dates d’encaissement, etc. Les transactions concernées sont notamment : ",[],{},{"nodeType":669,"data":12178,"content":12179},{},[12180,12190],{"nodeType":673,"data":12181,"content":12182},{},[12183],{"nodeType":58,"data":12184,"content":12185},{},[12186],{"nodeType":62,"value":12187,"marks":12188,"data":12189},"les opérations de ventes et/ou de prestations de service avec des personnes non assujetties (des clients particuliers, par exemple) ;",[],{},{"nodeType":673,"data":12191,"content":12192},{},[12193],{"nodeType":58,"data":12194,"content":12195},{},[12196],{"nodeType":62,"value":12197,"marks":12198,"data":12199},"les transactions avec des entreprises étrangères. ",[],{},{"nodeType":58,"data":12201,"content":12202},{},[12203,12207,12212,12216,12223,12227,12235],{"nodeType":62,"value":12204,"marks":12205,"data":12206},"C’est ce qu’on appelle le ",[],{},{"nodeType":62,"value":12208,"marks":12209,"data":12211},"e-reporting de transaction",[12210],{"type":275},{},{"nodeType":62,"value":12213,"marks":12214,"data":12215},". 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Concrètement, même si vous n’envoyez pas de facture électronique, vous devrez quand même transmettre un résumé de vos ventes à l’administration.",[],{},{"nodeType":58,"data":12240,"content":12241},{},[12242,12246,12251,12255,12260],{"nodeType":62,"value":12243,"marks":12244,"data":12245},"Il existe également le ",[],{},{"nodeType":62,"value":12247,"marks":12248,"data":12250},"e-reporting de paiement",[12249],{"type":275},{},{"nodeType":62,"value":12252,"marks":12253,"data":12254},". 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Vous pouvez vous référer au tableau mis en ligne par le site des impôts ou sur France Num.",[],{},{"nodeType":264,"data":12334,"content":12335},{},[12336],{"nodeType":62,"value":12337,"marks":12338,"data":12339},"Auto-entrepreneur et facturation électronique : quelles sont les dates clés à connaître ? ",[],{},{"nodeType":158,"data":12341,"content":12355},{"target":12342},{"metadata":12343,"sys":12346,"fields":12351},{"tags":12344,"concepts":12345},[],[],{"space":12347,"id":4926,"type":168,"createdAt":4927,"updatedAt":4928,"environment":12349,"publishedVersion":224,"revision":320,"locale":27},{"sys":12348},{"type":10,"linkType":11,"id":12},{"sys":12350},{"id":19,"type":10,"linkType":20},{"title":4932,"description":4933,"file":12352},{"url":4935,"details":12353,"fileName":4941,"contentType":185},{"size":4937,"image":12354},{"width":4939,"height":4940},[],{"nodeType":58,"data":12357,"content":12358},{},[12359],{"nodeType":62,"value":12360,"marks":12361,"data":12362},"Les deux dates à retenir pour les auto-entrepreneurs et la facturation électronique sont les suivantes : ",[],{},{"nodeType":669,"data":12364,"content":12365},{},[12366,12389],{"nodeType":673,"data":12367,"content":12368},{},[12369],{"nodeType":58,"data":12370,"content":12371},{},[12372,12376,12380,12385],{"nodeType":62,"value":4847,"marks":12373,"data":12375},[12374],{"type":275},{},{"nodeType":62,"value":12377,"marks":12378,"data":12379}," : vous devrez être capable de ",[],{},{"nodeType":62,"value":12381,"marks":12382,"data":12384},"recevoir des factures électroniques",[12383],{"type":275},{},{"nodeType":62,"value":12386,"marks":12387,"data":12388},". 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Voici les étapes que nous vous recommandons de suivre pour ",[],{},{"nodeType":67,"data":12555,"content":12556},{"uri":4377},[12557],{"nodeType":62,"value":12558,"marks":12559,"data":12561},"vous préparer à la réforme",[12560],{"type":75},{},{"nodeType":62,"value":12563,"marks":12564,"data":12565}," : ",[],{},{"nodeType":111,"data":12567,"content":12568},{},[12569],{"nodeType":62,"value":12570,"marks":12571,"data":12572},"Faire le point sur votre situation actuelle",[],{},{"nodeType":58,"data":12574,"content":12575},{},[12576],{"nodeType":62,"value":12577,"marks":12578,"data":12579},"Avant toute chose, vous devez comprendre dans quelle mesure vous êtes concerné. Posez-vous ces questions :",[],{},{"nodeType":669,"data":12581,"content":12582},{},[12583,12594,12605,12616],{"nodeType":673,"data":12584,"content":12585},{},[12586],{"nodeType":58,"data":12587,"content":12588},{},[12589],{"nodeType":62,"value":12590,"marks":12591,"data":12593},"Avez-vous des clients professionnels (B2B) ?",[12592],{"type":275},{},{"nodeType":673,"data":12595,"content":12596},{},[12597],{"nodeType":58,"data":12598,"content":12599},{},[12600],{"nodeType":62,"value":12601,"marks":12602,"data":12604},"Travaillez-vous uniquement avec des particuliers (B2C) ?",[12603],{"type":275},{},{"nodeType":673,"data":12606,"content":12607},{},[12608],{"nodeType":58,"data":12609,"content":12610},{},[12611],{"nodeType":62,"value":12612,"marks":12613,"data":12615},"Avez-vous des clients à l’étranger ?",[12614],{"type":275},{},{"nodeType":673,"data":12617,"content":12618},{},[12619],{"nodeType":58,"data":12620,"content":12621},{},[12622],{"nodeType":62,"value":12623,"marks":12624,"data":12626},"Êtes-vous exonéré de TVA pour vos opérations ?",[12625],{"type":275},{},{"nodeType":58,"data":12628,"content":12629},{},[12630],{"nodeType":62,"value":12631,"marks":12632,"data":12633},"Cela vous aidera à déterminer si vous serez concerné par :",[],{},{"nodeType":669,"data":12635,"content":12636},{},[12637,12654],{"nodeType":673,"data":12638,"content":12639},{},[12640],{"nodeType":58,"data":12641,"content":12642},{},[12643,12646,12650],{"nodeType":62,"value":7155,"marks":12644,"data":12645},[],{},{"nodeType":62,"value":468,"marks":12647,"data":12649},[12648],{"type":275},{},{"nodeType":62,"value":12651,"marks":12652,"data":12653}," (factures électroniques obligatoires) ;",[],{},{"nodeType":673,"data":12655,"content":12656},{},[12657],{"nodeType":58,"data":12658,"content":12659},{},[12660,12664,12668],{"nodeType":62,"value":12661,"marks":12662,"data":12663},"et/ou l’",[],{},{"nodeType":62,"value":638,"marks":12665,"data":12667},[12666],{"type":275},{},{"nodeType":62,"value":12669,"marks":12670,"data":12671}," (transmission de données).",[],{},{"nodeType":111,"data":12673,"content":12674},{},[12675],{"nodeType":62,"value":12676,"marks":12677,"data":12678},"Vérifier ou faire évoluer votre outil de facturation",[],{},{"nodeType":58,"data":12680,"content":12681},{},[12682,12686,12694],{"nodeType":62,"value":12683,"marks":12684,"data":12685},"Si vous utilisez aujourd’hui Word, Excel, ou des ",[],{},{"nodeType":67,"data":12687,"content":12688},{"uri":609},[12689],{"nodeType":62,"value":12690,"marks":12691,"data":12693},"factures PDF",[12692],{"type":75},{},{"nodeType":62,"value":12695,"marks":12696,"data":12697}," manuelles, un changement sera obligatoire.",[],{},{"nodeType":58,"data":12699,"content":12700},{},[12701,12705,12710,12720],{"nodeType":62,"value":12702,"marks":12703,"data":12704},"Vous devez ",[],{},{"nodeType":62,"value":12706,"marks":12707,"data":12709},"vérifier si votre outil actuel sera compatible avec la réforme ou envisager de passer à un ",[12708],{"type":275},{},{"nodeType":67,"data":12711,"content":12713},{"uri":12712},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciel-comptabilite-auto-entrepreneur/",[12714],{"nodeType":62,"value":12715,"marks":12716,"data":12719},"logiciel adapté",[12717,12718],{"type":75},{"type":275},{},{"nodeType":62,"value":12721,"marks":12722,"data":12723},". L’objectif étant d’éviter une transition dans l’urgence à quelques jours du passage à la facturation électronique et vous permettre de vous familiariser avec l’outil en amont.",[],{},{"nodeType":111,"data":12725,"content":12726},{},[12727],{"nodeType":62,"value":12728,"marks":12729,"data":12730},"Choisir une plateforme agréée (PA) ou une solution compatible",[],{},{"nodeType":58,"data":12732,"content":12733},{},[12734],{"nodeType":62,"value":12735,"marks":12736,"data":12737},"Pour émettre et recevoir vos factures au format électronique, deux options s’offrent à vous : ",[],{},{"nodeType":669,"data":12739,"content":12740},{},[12741,12756],{"nodeType":673,"data":12742,"content":12743},{},[12744],{"nodeType":58,"data":12745,"content":12746},{},[12747,12752],{"nodeType":62,"value":12748,"marks":12749,"data":12751},"Utiliser directement une plateforme agréée (PA)",[12750],{"type":275},{},{"nodeType":62,"value":12753,"marks":12754,"data":12755}," parmi celles de la liste disponible sur le site des impôts.",[],{},{"nodeType":673,"data":12757,"content":12758},{},[12759],{"nodeType":58,"data":12760,"content":12761},{},[12762,12767],{"nodeType":62,"value":12763,"marks":12764,"data":12766},"Passer par un logiciel connecté à une PA",[12765],{"type":275},{},{"nodeType":62,"value":12768,"marks":12769,"data":12770}," (un opérateur de dématérialisation, aussi appelée solution compatible).",[],{},{"nodeType":58,"data":12772,"content":12773},{},[12774],{"nodeType":62,"value":12775,"marks":12776,"data":12777},"Prenez le temps de comparer les solutions disponibles et leurs tarifs, de vérifier leur conformité et de tester leur fonctionnement.",[],{},{"nodeType":111,"data":12779,"content":12780},{},[12781],{"nodeType":62,"value":12782,"marks":12783,"data":12784},"Mettre à jour vos pratiques de facturation",[],{},{"nodeType":58,"data":12786,"content":12787},{},[12788,12792,12796,12805],{"nodeType":62,"value":12789,"marks":12790,"data":12791},"La réforme s’accompagne de nouvelles exigences, telles que le respect des formats électroniques imposés, mais également l’intégration de ",[],{},{"nodeType":62,"value":5039,"marks":12793,"data":12795},[12794],{"type":275},{},{"nodeType":67,"data":12797,"content":12798},{"uri":2227},[12799],{"nodeType":62,"value":12800,"marks":12801,"data":12804},"mentions obligatoires sur vos factures",[12802,12803],{"type":75},{"type":275},{},{"nodeType":62,"value":665,"marks":12806,"data":12807},[],{},{"nodeType":669,"data":12809,"content":12810},{},[12811,12831,12841,12863],{"nodeType":673,"data":12812,"content":12813},{},[12814],{"nodeType":58,"data":12815,"content":12816},{},[12817,12821,12828],{"nodeType":62,"value":12818,"marks":12819,"data":12820},"le numéro de ",[],{},{"nodeType":67,"data":12822,"content":12823},{"uri":5070},[12824],{"nodeType":62,"value":7108,"marks":12825,"data":12827},[12826],{"type":75},{},{"nodeType":62,"value":5078,"marks":12829,"data":12830},[],{},{"nodeType":673,"data":12832,"content":12833},{},[12834],{"nodeType":58,"data":12835,"content":12836},{},[12837],{"nodeType":62,"value":12838,"marks":12839,"data":12840},"la mention de la catégorie de l’opération faisant l’objet de la facture (prestation de services, vente, ou à la fois une vente et une prestation de service distincte) ;",[],{},{"nodeType":673,"data":12842,"content":12843},{},[12844],{"nodeType":58,"data":12845,"content":12846},{},[12847,12851,12860],{"nodeType":62,"value":12848,"marks":12849,"data":12850},"l’adresse complète de livraison du bien, uniquement si elle est différente de l’",[],{},{"nodeType":67,"data":12852,"content":12854},{"uri":12853},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/adresse-de-facturation/",[12855],{"nodeType":62,"value":12856,"marks":12857,"data":12859},"adresse de facturation",[12858],{"type":75},{},{"nodeType":62,"value":5078,"marks":12861,"data":12862},[],{},{"nodeType":673,"data":12864,"content":12865},{},[12866],{"nodeType":58,"data":12867,"content":12868},{},[12869],{"nodeType":62,"value":5108,"marks":12870,"data":12871},[],{},{"nodeType":58,"data":12873,"content":12874},{},[12875],{"nodeType":62,"value":12876,"marks":12877,"data":12878},"Anticiper ces changements maintenant vous permettra d’éviter les erreurs plus tard.",[],{},{"nodeType":264,"data":12880,"content":12881},{},[12882],{"nodeType":62,"value":12883,"marks":12884,"data":12885},"Auto-entrepreneur et facturation électronique : comment choisir le bon logiciel de facturation électronique ?",[],{},{"nodeType":58,"data":12887,"content":12888},{},[12889,12893,12898],{"nodeType":62,"value":12890,"marks":12891,"data":12892},"Si vous n’utilisiez pas encore de logiciel de facturation, la réforme de la facturation électronique est le moment idéal pour franchir le pas. En effet, même si ",[],{},{"nodeType":62,"value":12894,"marks":12895,"data":12897},"l’administration n’impose pas l’utilisation d’un logiciel (mais uniquement le recours à une plateforme agréée),",[12896],{"type":275},{},{"nodeType":62,"value":12899,"marks":12900,"data":12901}," s’équiper dès maintenant peut vous faire gagner un temps précieux au quotidien.",[],{},{"nodeType":58,"data":12903,"content":12904},{},[12905],{"nodeType":62,"value":12906,"marks":12907,"data":12908},"En optant pour une solution compatible (reliée à une plateforme agréée), vous ne vous contentez pas de créer des factures : vous pouvez aussi centraliser votre gestion (devis, suivi client, relances, etc.) et automatiser certaines tâches. ",[],{},{"nodeType":58,"data":12910,"content":12911},{},[12912],{"nodeType":62,"value":12913,"marks":12914,"data":12915},"Voici les critères que nous vous conseillons de prendre en compte pour choisir un logiciel adapté : ",[],{},{"nodeType":111,"data":12917,"content":12918},{},[12919],{"nodeType":62,"value":12920,"marks":12921,"data":12922},"Vérifier sa compatibilité avec la réforme",[],{},{"nodeType":58,"data":12924,"content":12925},{},[12926],{"nodeType":62,"value":12927,"marks":12928,"data":12929},"L’outil que vous utilisez actuellement ou que vous souhaitez utiliser doit : ",[],{},{"nodeType":669,"data":12931,"content":12932},{},[12933,12944,12968],{"nodeType":673,"data":12934,"content":12935},{},[12936],{"nodeType":58,"data":12937,"content":12938},{},[12939],{"nodeType":62,"value":12940,"marks":12941,"data":12943},"être compatible avec une plateforme agréée (PA) ;",[12942],{"type":275},{},{"nodeType":673,"data":12945,"content":12946},{},[12947],{"nodeType":58,"data":12948,"content":12949},{},[12950,12955,12964],{"nodeType":62,"value":12951,"marks":12952,"data":12954},"gérer automatiquement ",[12953],{"type":275},{},{"nodeType":67,"data":12956,"content":12957},{"uri":2959},[12958],{"nodeType":62,"value":12959,"marks":12960,"data":12963},"e-invoicing + e-reporting",[12961,12962],{"type":275},{"type":75},{},{"nodeType":62,"value":7119,"marks":12965,"data":12967},[12966],{"type":275},{},{"nodeType":673,"data":12969,"content":12970},{},[12971],{"nodeType":58,"data":12972,"content":12973},{},[12974,12979],{"nodeType":62,"value":12975,"marks":12976,"data":12978},"proposer les formats obligatoires (Factur-X, UBL, CII)",[12977],{"type":275},{},{"nodeType":62,"value":439,"marks":12980,"data":12981},[],{},{"nodeType":58,"data":12983,"content":12984},{},[12985],{"nodeType":62,"value":12986,"marks":12987,"data":12988},"Sans cela, il sera obsolète à compter du 1er septembre 2026.",[],{},{"nodeType":111,"data":12990,"content":12991},{},[12992],{"nodeType":62,"value":12993,"marks":12994,"data":12995},"Privilégier un logiciel simple d’utilisation",[],{},{"nodeType":58,"data":12997,"content":12998},{},[12999],{"nodeType":62,"value":13000,"marks":13001,"data":13002},"Nous vous conseillons de privilégier un outil intuitif et rapide à prendre en main. La transition vers la facturation électronique impose déjà de nouveaux réflexes de gestion, il est donc inutile de s’ajouter la complexité d’un logiciel fastidieux. ",[],{},{"nodeType":111,"data":13004,"content":13005},{},[13006],{"nodeType":62,"value":13007,"marks":13008,"data":13009},"Opter pour une solution qui permet l’automatisation des tâches",[],{},{"nodeType":58,"data":13011,"content":13012},{},[13013],{"nodeType":62,"value":13014,"marks":13015,"data":13016},"Un bon logiciel doit vous faire gagner du temps :",[],{},{"nodeType":669,"data":13018,"content":13019},{},[13020,13031,13042,13053],{"nodeType":673,"data":13021,"content":13022},{},[13023],{"nodeType":58,"data":13024,"content":13025},{},[13026],{"nodeType":62,"value":13027,"marks":13028,"data":13030},"création automatique des factures ;",[13029],{"type":275},{},{"nodeType":673,"data":13032,"content":13033},{},[13034],{"nodeType":58,"data":13035,"content":13036},{},[13037],{"nodeType":62,"value":13038,"marks":13039,"data":13041},"relances clients automatiques ;",[13040],{"type":275},{},{"nodeType":673,"data":13043,"content":13044},{},[13045],{"nodeType":58,"data":13046,"content":13047},{},[13048],{"nodeType":62,"value":13049,"marks":13050,"data":13052},"calculs automatiques (TVA, totaux, etc.) ;",[13051],{"type":275},{},{"nodeType":673,"data":13054,"content":13055},{},[13056],{"nodeType":58,"data":13057,"content":13058},{},[13059],{"nodeType":62,"value":13060,"marks":13061,"data":13063},"export comptable.",[13062],{"type":275},{},{"nodeType":58,"data":13065,"content":13066},{},[13067],{"nodeType":62,"value":13068,"marks":13069,"data":13070},"C’est là que vous gagnerez vraiment en productivité.",[],{},{"nodeType":111,"data":13072,"content":13073},{},[13074],{"nodeType":62,"value":13075,"marks":13076,"data":13077},"Choisir un logiciel avec une gestion complète (devis, factures, avoirs…)",[],{},{"nodeType":58,"data":13079,"content":13080},{},[13081,13085,13090],{"nodeType":62,"value":13082,"marks":13083,"data":13084},"Mieux vaut opter pour un logiciel qui vous permet de gérer vos devis, vos factures, vos avoirs, le suivi de vos paiements et votre livre de recettes dans une même interface pour ",[],{},{"nodeType":62,"value":13086,"marks":13087,"data":13089},"éviter de multiplier les outils",[13088],{"type":275},{},{"nodeType":62,"value":439,"marks":13091,"data":13092},[],{},{"nodeType":111,"data":13094,"content":13095},{},[13096],{"nodeType":62,"value":13097,"marks":13098,"data":13099},"Vérifier la disponibilité du support client et l’accompagnement",[],{},{"nodeType":58,"data":13101,"content":13102},{},[13103],{"nodeType":62,"value":13104,"marks":13105,"data":13106},"Autres points d’importance dans le choix de votre logiciel :",[],{},{"nodeType":669,"data":13108,"content":13109},{},[13110,13121,13132],{"nodeType":673,"data":13111,"content":13112},{},[13113],{"nodeType":58,"data":13114,"content":13115},{},[13116],{"nodeType":62,"value":13117,"marks":13118,"data":13120},"la disponibilité du support ;",[13119],{"type":275},{},{"nodeType":673,"data":13122,"content":13123},{},[13124],{"nodeType":58,"data":13125,"content":13126},{},[13127],{"nodeType":62,"value":13128,"marks":13129,"data":13131},"la présence de guides ou tutoriels ;",[13130],{"type":275},{},{"nodeType":673,"data":13133,"content":13134},{},[13135],{"nodeType":58,"data":13136,"content":13137},{},[13138,13143],{"nodeType":62,"value":13139,"marks":13140,"data":13142},"l’accompagnement à la mise en conformité",[13141],{"type":275},{},{"nodeType":62,"value":439,"marks":13144,"data":13145},[],{},{"nodeType":58,"data":13147,"content":13148},{},[13149],{"nodeType":62,"value":13150,"marks":13151,"data":13152},"Vous serez plus serein pour affronter tous les changements à venir si vous savez que vous pouvez vous adresser à un support/service client.",[],{},{"nodeType":58,"data":13154,"content":13155},{},[13156],{"nodeType":62,"value":13157,"marks":13158,"data":13159},"Vous pouvez bien sûr prendre en compte le prix des différentes solutions, car il y en a pour tous les budgets : de gratuit (mais souvent limité) à plusieurs dizaines d’euros par mois. En bref, ne choisissez pas juste un logiciel « conforme », mais un outil qui améliorera votre gestion. ",[],{},{"nodeType":58,"data":13161,"content":13162},{},[13163,13167,13176],{"nodeType":62,"value":13164,"marks":13165,"data":13166},"👉 Clementine.fr vous propose un ",[],{},{"nodeType":67,"data":13168,"content":13170},{"uri":13169},"https://www.clementine.fr/logiciel-comptabilite/",[13171],{"nodeType":62,"value":13172,"marks":13173,"data":13175},"logiciel de facturation",[13174],{"type":75},{},{"nodeType":62,"value":13177,"marks":13178,"data":13179}," conforme à la réforme de la facturation électronique.",[],{},{"nodeType":264,"data":13181,"content":13182},{},[13183],{"nodeType":62,"value":2832,"marks":13184,"data":13185},[],{},{"nodeType":111,"data":13187,"content":13188},{},[13189],{"nodeType":62,"value":13190,"marks":13191,"data":13192},"Les auto-entrepreneurs sont-ils concernés par la facturation électronique ?",[],{},{"nodeType":58,"data":13194,"content":13195},{},[13196],{"nodeType":62,"value":13197,"marks":13198,"data":13199},"Les auto-entrepreneurs domiciliés en France, assujettis à la TVA et qui réalisent des opérations (achats et ventes de biens, prestations de services) avec d’autres entreprises françaises sont concernés . Seules certaines activités exonérées de TVA peuvent être partiellement exclues.",[],{},{"nodeType":111,"data":13201,"content":13202},{},[13203],{"nodeType":62,"value":13204,"marks":13205,"data":13206},"Dois-je changer de logiciel de facturation ?",[],{},{"nodeType":58,"data":13208,"content":13209},{},[13210],{"nodeType":62,"value":13211,"marks":13212,"data":13213},"Vous pouvez conserver votre logiciel actuel s’il est relié à une plateforme agréée (PA). Dans le cas contraire, vous devrez changer d’outil ou passer par une solution compatible pour continuer à émettre et recevoir des factures électroniques après septembre 2026.",[],{},{"metadata":13215,"sys":13218,"fields":13221},{"tags":13216,"concepts":13217},[],[],{"id":13219,"updatedAt":13220},"64hzQKY1TaFvN1fc290m61","2026-05-27T10:36:03.818Z",{"slug":13222,"title":13223,"cover":13224,"category":13244,"publishedAt":13256,"content":13257},"format-facture-electronique","Format facture électronique : guide des formats clés",{"metadata":13225,"sys":13228,"fields":13235},{"tags":13226,"concepts":13227},[],[],{"space":13229,"id":13231,"type":168,"createdAt":13232,"updatedAt":13232,"environment":13233,"publishedVersion":97,"revision":339,"locale":27},{"sys":13230},{"type":10,"linkType":11,"id":12},"6tn9SU35shCFN9NaAiqZtu","2026-05-20T07:27:21.927Z",{"sys":13234},{"id":19,"type":10,"linkType":20},{"title":13236,"description":13237,"file":13238},"Format facture électronique","Cover article format facture électronique",{"url":13239,"details":13240,"fileName":13243,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/6tn9SU35shCFN9NaAiqZtu/7c36d49eadf8f4d3a819697bdf0ad0bb/format_facture_%C3%83_lectronique.webp",{"size":13241,"image":13242},134494,{"width":400,"height":401},"format facture électronique.webp",{"metadata":13245,"sys":13248,"fields":13255},{"tags":13246,"concepts":13247},[],[],{"space":13249,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":13251,"publishedVersion":45,"revision":339,"contentType":13253,"locale":27},{"sys":13250},{"type":10,"linkType":11,"id":12},{"sys":13252},{"id":19,"type":10,"linkType":20},{"sys":13254},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-20",{"nodeType":54,"data":13258,"content":13259},{},[13260,13276,13283,13290,13297,13323,13339,13346,13353,13389,13405,13425,13431,13475,13482,13519,13535,14633,14640,14675,14693,14700,14712,14736,14743,14750,14796,14803,14810,14822,14855,14862,14869,14876,14892,14899,14915,14948,14971,14978,14994,15027,15034,15041,15048,15071,15110,15117,15124,15131,15147,15180,15187,15194,15229,15236,15263,15269,15276,15283,15290],{"nodeType":58,"data":13261,"content":13262},{},[13263,13267,13272],{"nodeType":62,"value":13264,"marks":13265,"data":13266},"Factur-X, UBL, CII… derrière ces noms techniques se cachent les trois formats de facture électronique autorisés en France. Avec la réforme de la facturation électronique, impossible d’y échapper : toutes les entreprises devront produire des factures conformes à la norme européenne EN 16931 et utiliser un ",[],{},{"nodeType":62,"value":13268,"marks":13269,"data":13271},"format de facture électronique",[13270],{"type":275},{},{"nodeType":62,"value":13273,"marks":13274,"data":13275}," structuré.",[],{},{"nodeType":58,"data":13277,"content":13278},{},[13279],{"nodeType":62,"value":13280,"marks":13281,"data":13282},"Mais concrètement, à quoi correspondent ces formats ? Quelles sont leurs différences ? Et dans quels cas sont-ils utilisés ? Dans cet article, on vous explique simplement les trois formats de facture électronique, leurs spécificités et dans quels contextes ils sont utilisés.",[],{},{"nodeType":264,"data":13284,"content":13285},{},[13286],{"nodeType":62,"value":13287,"marks":13288,"data":13289},"Format facture électronique : quels sont les 3 formats possibles ?",[],{},{"nodeType":111,"data":13291,"content":13292},{},[13293],{"nodeType":62,"value":13294,"marks":13295,"data":13296},"Universal Business Language (UBL)",[],{},{"nodeType":58,"data":13298,"content":13299},{},[13300,13305,13314,13319],{"nodeType":62,"value":13301,"marks":13302,"data":13304},"Le ",[13303],{"type":275},{},{"nodeType":67,"data":13306,"content":13307},{"uri":514},[13308],{"nodeType":62,"value":13309,"marks":13310,"data":13313},"format UBL",[13311,13312],{"type":75},{"type":275},{},{"nodeType":62,"value":13315,"marks":13316,"data":13318}," est un format de facture électronique reposant sur un fichier XML (extensible markup language) structuré",[13317],{"type":275},{},{"nodeType":62,"value":13320,"marks":13321,"data":13322}," et conçu pour faciliter l’échange de données entre différents systèmes à l’échelle internationale.",[],{},{"nodeType":58,"data":13324,"content":13325},{},[13326,13330,13335],{"nodeType":62,"value":13327,"marks":13328,"data":13329},"Grâce à sa structure très complète et normalisée, il est largement utilisé comme ",[],{},{"nodeType":62,"value":13331,"marks":13332,"data":13334},"standard d’interopérabilité dans les échanges commerciaux internationaux entre entreprises",[13333],{"type":275},{},{"nodeType":62,"value":13336,"marks":13337,"data":13338},", quel que soit leur secteur d’activité.",[],{},{"nodeType":58,"data":13340,"content":13341},{},[13342],{"nodeType":62,"value":13343,"marks":13344,"data":13345},"En revanche, le fichier n’est lisible que par les machines. La lecture par un humain est impossible à moins de passer par un logiciel. 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(PA)",[14670],{"type":275},{},{"nodeType":62,"value":439,"marks":14673,"data":14674},[],{},{"nodeType":58,"data":14676,"content":14677},{},[14678,14682,14690],{"nodeType":62,"value":14679,"marks":14680,"data":14681},"Mais attention : cela ne signifie pas que l’utilisation d’un ",[],{},{"nodeType":67,"data":14683,"content":14684},{"uri":9605},[14685],{"nodeType":62,"value":14686,"marks":14687,"data":14689},"logiciel de facturation est obligatoire",[14688],{"type":75},{},{"nodeType":62,"value":439,"marks":14691,"data":14692},[],{},{"nodeType":111,"data":14694,"content":14695},{},[14696],{"nodeType":62,"value":14697,"marks":14698,"data":14699},"Logiciel de facturation : une solution, pas une obligation",[],{},{"nodeType":58,"data":14701,"content":14702},{},[14703,14708],{"nodeType":62,"value":14704,"marks":14705,"data":14707},"La réglementation n’impose pas aux entreprises d’utiliser un logiciel de facturation, mais les oblige à recevoir et à transmettre leurs factures via une plateforme agréée.",[14706],{"type":275},{},{"nodeType":62,"value":14709,"marks":14710,"data":14711}," ",[],{},{"nodeType":58,"data":14713,"content":14714},{},[14715,14719,14724,14727,14732],{"nodeType":62,"value":14716,"marks":14717,"data":14718},"Lorsqu’une entreprise utilise un logiciel de facturation, celui-ci doit être compatible avec la réforme, c’est-à-dire ",[],{},{"nodeType":62,"value":14720,"marks":14721,"data":14723},"avoir la qualification de plateforme agréée",[14722],{"type":275},{},{"nodeType":62,"value":2787,"marks":14725,"data":14726},[],{},{"nodeType":62,"value":14728,"marks":14729,"data":14731},"ou être connecté à une PA (c’est-à-dire être une solution compatible)",[14730],{"type":275},{},{"nodeType":62,"value":14733,"marks":14734,"data":14735}," pour générer des formats conformes et transmettre les factures vers une PA. ",[],{},{"nodeType":58,"data":14737,"content":14738},{},[14739],{"nodeType":62,"value":14740,"marks":14741,"data":14742},"Dans ce cas, le logiciel crée la facture et la plateforme agréée contrôle le format, assure la transmission au client et envoie les données à l’administration fiscale. ",[],{},{"nodeType":58,"data":14744,"content":14745},{},[14746],{"nodeType":62,"value":14747,"marks":14748,"data":14749},"Dans le cas où une entreprise n’utilise pas de logiciel de facturation, elle doit transmettre elle-même la facture à la PA qu’elle a choisie : ",[],{},{"nodeType":669,"data":14751,"content":14752},{},[14753,14768,14782],{"nodeType":673,"data":14754,"content":14755},{},[14756],{"nodeType":58,"data":14757,"content":14758},{},[14759,14764],{"nodeType":62,"value":14760,"marks":14761,"data":14763},"En déposant un document lisible type PDF",[14762],{"type":275},{},{"nodeType":62,"value":14765,"marks":14766,"data":14767},", la plateforme se chargera d’extraire les données afin de créer une facture électronique. ",[],{},{"nodeType":673,"data":14769,"content":14770},{},[14771],{"nodeType":58,"data":14772,"content":14773},{},[14774,14779],{"nodeType":62,"value":14775,"marks":14776,"data":14778},"En saisissant les données directement sur la plateforme",[14777],{"type":275},{},{"nodeType":62,"value":439,"marks":14780,"data":14781},[],{},{"nodeType":673,"data":14783,"content":14784},{},[14785],{"nodeType":58,"data":14786,"content":14787},{},[14788,14793],{"nodeType":62,"value":14789,"marks":14790,"data":14792},"En créant directement sur la plateforme la facture au format structuré",[14791],{"type":275},{},{"nodeType":62,"value":439,"marks":14794,"data":14795},[],{},{"nodeType":58,"data":14797,"content":14798},{},[14799],{"nodeType":62,"value":14800,"marks":14801,"data":14802},"Cette solution est toutefois moins automatisée et peut être plus chronophage en cas de volume important de factures.",[],{},{"nodeType":111,"data":14804,"content":14805},{},[14806],{"nodeType":62,"value":14807,"marks":14808,"data":14809},"Comment les outils gèrent-ils les formats de facturation électronique ? ",[],{},{"nodeType":58,"data":14811,"content":14812},{},[14813,14818],{"nodeType":62,"value":14814,"marks":14815,"data":14817},"Les formats Factur-X, UBL et CII ne sont pas choisis manuellement à chaque facture",[14816],{"type":275},{},{"nodeType":62,"value":14819,"marks":14820,"data":14821},". Ils sont générés et interprétés automatiquement par les outils utilisés : ",[],{},{"nodeType":669,"data":14823,"content":14824},{},[14825,14835,14845],{"nodeType":673,"data":14826,"content":14827},{},[14828],{"nodeType":58,"data":14829,"content":14830},{},[14831],{"nodeType":62,"value":14832,"marks":14833,"data":14834},"Une solution compatible ou une PA génère directement un format structuré adapté (Factur-X, UBL ou CII).",[],{},{"nodeType":673,"data":14836,"content":14837},{},[14838],{"nodeType":58,"data":14839,"content":14840},{},[14841],{"nodeType":62,"value":14842,"marks":14843,"data":14844},"Une plateforme agréée (PA) est capable de lire ces formats, de vérifier leur conformité et de les transmettre.",[],{},{"nodeType":673,"data":14846,"content":14847},{},[14848],{"nodeType":58,"data":14849,"content":14850},{},[14851],{"nodeType":62,"value":14852,"marks":14853,"data":14854},"En l’absence de logiciel, la plateforme peut également permettre de créer ou convertir une facture en format électronique à partir de données saisies ou d’un document importé.",[],{},{"nodeType":58,"data":14856,"content":14857},{},[14858],{"nodeType":62,"value":14859,"marks":14860,"data":14861},"Ainsi, la gestion des formats repose avant tout sur la capacité des outils à produire, lire et transmettre ces standards.",[],{},{"nodeType":264,"data":14863,"content":14864},{},[14865],{"nodeType":62,"value":14866,"marks":14867,"data":14868},"Format facture électronique (Factur-X, UBL, CII) : quel format choisir selon votre profil ?",[],{},{"nodeType":58,"data":14870,"content":14871},{},[14872],{"nodeType":62,"value":14873,"marks":14874,"data":14875},"Il n’existe pas de « meilleur » format de facture électronique. Le choix entre Factur-X, UBL et CII dépend avant tout de la taille de votre entreprise, de votre niveau d’équipement et de votre volume de facturation.",[],{},{"nodeType":58,"data":14877,"content":14878},{},[14879,14883,14888],{"nodeType":62,"value":14880,"marks":14881,"data":14882},"En pratique, ",[],{},{"nodeType":62,"value":14884,"marks":14885,"data":14887},"ce choix est rarement direct",[14886],{"type":275},{},{"nodeType":62,"value":14889,"marks":14890,"data":14891}," : il dépend surtout des outils utilisés (logiciel de facturation, ERP ou plateforme agréée), qui imposent généralement un ou plusieurs formats compatibles.",[],{},{"nodeType":111,"data":14893,"content":14894},{},[14895],{"nodeType":62,"value":14896,"marks":14897,"data":14898},"Freelance/micro-entreprise : Factur-X",[],{},{"nodeType":58,"data":14900,"content":14901},{},[14902,14906,14911],{"nodeType":62,"value":14903,"marks":14904,"data":14905},"Pour les indépendants et micro-entreprises, ",[],{},{"nodeType":62,"value":14907,"marks":14908,"data":14910},"le format Factur-X est généralement le plus adapté",[14909],{"type":275},{},{"nodeType":62,"value":14912,"marks":14913,"data":14914},". Pourquoi ? Simplement car : ",[],{},{"nodeType":669,"data":14916,"content":14917},{},[14918,14928,14938],{"nodeType":673,"data":14919,"content":14920},{},[14921],{"nodeType":58,"data":14922,"content":14923},{},[14924],{"nodeType":62,"value":14925,"marks":14926,"data":14927},"Il est simple à mettre en place.",[],{},{"nodeType":673,"data":14929,"content":14930},{},[14931],{"nodeType":58,"data":14932,"content":14933},{},[14934],{"nodeType":62,"value":14935,"marks":14936,"data":14937},"Il combine un PDF lisible par l’humain et des données structurées lisibles par les machines.",[],{},{"nodeType":673,"data":14939,"content":14940},{},[14941],{"nodeType":58,"data":14942,"content":14943},{},[14944],{"nodeType":62,"value":14945,"marks":14946,"data":14947},"Il ne nécessite pas d’intégration technique complexe.",[],{},{"nodeType":58,"data":14949,"content":14950},{},[14951,14955,14960,14963,14968],{"nodeType":62,"value":14952,"marks":14953,"data":14954},"Ce format est particulièrement recommandé en cas de ",[],{},{"nodeType":62,"value":14956,"marks":14957,"data":14959},"faible volume de factures",[14958],{"type":275},{},{"nodeType":62,"value":5140,"marks":14961,"data":14962},[],{},{"nodeType":62,"value":14964,"marks":14965,"data":14967},"absence de système comptable avancé",[14966],{"type":275},{},{"nodeType":62,"value":439,"marks":14969,"data":14970},[],{},{"nodeType":111,"data":14972,"content":14973},{},[14974],{"nodeType":62,"value":14975,"marks":14976,"data":14977},"TPE/PME : Factur-X en priorité",[],{},{"nodeType":58,"data":14979,"content":14980},{},[14981,14985,14990],{"nodeType":62,"value":14982,"marks":14983,"data":14984},"Pour les TPE et PME, ",[],{},{"nodeType":62,"value":14986,"marks":14987,"data":14989},"le format Factur-X reste également la solution la plus équilibrée dans la majorité des cas",[14988],{"type":275},{},{"nodeType":62,"value":14991,"marks":14992,"data":14993},". Il permet de : ",[],{},{"nodeType":669,"data":14995,"content":14996},{},[14997,15007,15017],{"nodeType":673,"data":14998,"content":14999},{},[15000],{"nodeType":58,"data":15001,"content":15002},{},[15003],{"nodeType":62,"value":15004,"marks":15005,"data":15006},"simplifier la gestion des factures ;",[],{},{"nodeType":673,"data":15008,"content":15009},{},[15010],{"nodeType":58,"data":15011,"content":15012},{},[15013],{"nodeType":62,"value":15014,"marks":15015,"data":15016},"limiter les erreurs de saisie ;",[],{},{"nodeType":673,"data":15018,"content":15019},{},[15020],{"nodeType":58,"data":15021,"content":15022},{},[15023],{"nodeType":62,"value":15024,"marks":15025,"data":15026},"rester compatible avec les principaux outils du marché.",[],{},{"nodeType":58,"data":15028,"content":15029},{},[15030],{"nodeType":62,"value":15031,"marks":15032,"data":15033},"En revanche, certaines entreprises équipées d’un ERP peuvent envisager d’autres formats (UBL, par exemple).",[],{},{"nodeType":111,"data":15035,"content":15036},{},[15037],{"nodeType":62,"value":15038,"marks":15039,"data":15040},"ETI/grandes entreprises : UBL ou CII",[],{},{"nodeType":58,"data":15042,"content":15043},{},[15044],{"nodeType":62,"value":15045,"marks":15046,"data":15047},"Pour les entreprises de taille intermédiaire et les grandes structures, les besoins sont plus complexes, notamment en termes de volume et d’automatisation. ",[],{},{"nodeType":58,"data":15049,"content":15050},{},[15051,15055,15059,15063,15067],{"nodeType":62,"value":15052,"marks":15053,"data":15054},"Les formats les plus adaptés sont ",[],{},{"nodeType":62,"value":517,"marks":15056,"data":15058},[15057],{"type":275},{},{"nodeType":62,"value":15060,"marks":15061,"data":15062}," (Universal Business Language) ou ",[],{},{"nodeType":62,"value":532,"marks":15064,"data":15066},[15065],{"type":275},{},{"nodeType":62,"value":15068,"marks":15069,"data":15070}," (Cross Industry Invoice). Pourquoi ? Car ils permettent : ",[],{},{"nodeType":669,"data":15072,"content":15073},{},[15074,15085,15096],{"nodeType":673,"data":15075,"content":15076},{},[15077],{"nodeType":58,"data":15078,"content":15079},{},[15080],{"nodeType":62,"value":15081,"marks":15082,"data":15084},"une gestion de volumes élevés de factures ;",[15083],{"type":275},{},{"nodeType":673,"data":15086,"content":15087},{},[15088],{"nodeType":58,"data":15089,"content":15090},{},[15091],{"nodeType":62,"value":15092,"marks":15093,"data":15095},"une automatisation avancée des flux comptables ;",[15094],{"type":275},{},{"nodeType":673,"data":15097,"content":15098},{},[15099],{"nodeType":58,"data":15100,"content":15101},{},[15102,15107],{"nodeType":62,"value":15103,"marks":15104,"data":15106},"l’intégration directe dans les ERP",[15105],{"type":275},{},{"nodeType":62,"value":439,"marks":15108,"data":15109},[],{},{"nodeType":58,"data":15111,"content":15112},{},[15113],{"nodeType":62,"value":15114,"marks":15115,"data":15116},"La différence principale entre ces deux formats est que le format UBL est davantage utilisé dans un contexte international et le format CII est souvent privilégié dans des environnements industriels. ",[],{},{"nodeType":58,"data":15118,"content":15119},{},[15120],{"nodeType":62,"value":15121,"marks":15122,"data":15123},"Dans ces contextes, la priorité est donnée à l’automatisation et à la réduction des traitements manuels.",[],{},{"nodeType":111,"data":15125,"content":15126},{},[15127],{"nodeType":62,"value":15128,"marks":15129,"data":15130},"Entreprises avec activité internationale : UBL",[],{},{"nodeType":58,"data":15132,"content":15133},{},[15134,15138,15143],{"nodeType":62,"value":15135,"marks":15136,"data":15137},"Pour les entreprises travaillant à l’international, le format ",[],{},{"nodeType":62,"value":15139,"marks":15140,"data":15142},"UBL ",[15141],{"type":275},{},{"nodeType":62,"value":15144,"marks":15145,"data":15146},"est généralement le plus adapté. Ses avantages sont variés :",[],{},{"nodeType":669,"data":15148,"content":15149},{},[15150,15160,15170],{"nodeType":673,"data":15151,"content":15152},{},[15153],{"nodeType":58,"data":15154,"content":15155},{},[15156],{"nodeType":62,"value":15157,"marks":15158,"data":15159},"standard largement reconnu à l’échelle mondiale ;",[],{},{"nodeType":673,"data":15161,"content":15162},{},[15163],{"nodeType":58,"data":15164,"content":15165},{},[15166],{"nodeType":62,"value":15167,"marks":15168,"data":15169},"excellente interopérabilité entre systèmes ;",[],{},{"nodeType":673,"data":15171,"content":15172},{},[15173],{"nodeType":58,"data":15174,"content":15175},{},[15176],{"nodeType":62,"value":15177,"marks":15178,"data":15179},"facilité d’échange entre différents pays et partenaires.",[],{},{"nodeType":111,"data":15181,"content":15182},{},[15183],{"nodeType":62,"value":15184,"marks":15185,"data":15186},"E-commerce/retail/logistique : CII ou UBL",[],{},{"nodeType":58,"data":15188,"content":15189},{},[15190],{"nodeType":62,"value":15191,"marks":15192,"data":15193},"Les entreprises du e-commerce, du retail ou de la logistique traitent souvent des volumes importants et des données complexes. Elles privilégient généralement :",[],{},{"nodeType":669,"data":15195,"content":15196},{},[15197,15211],{"nodeType":673,"data":15198,"content":15199},{},[15200],{"nodeType":58,"data":15201,"content":15202},{},[15203,15207],{"nodeType":62,"value":532,"marks":15204,"data":15206},[15205],{"type":275},{},{"nodeType":62,"value":15208,"marks":15209,"data":15210},", pour sa capacité à structurer des données détaillées ;",[],{},{"nodeType":673,"data":15212,"content":15213},{},[15214],{"nodeType":58,"data":15215,"content":15216},{},[15217,15221,15225],{"nodeType":62,"value":15218,"marks":15219,"data":15220},"ou ",[],{},{"nodeType":62,"value":517,"marks":15222,"data":15224},[15223],{"type":275},{},{"nodeType":62,"value":15226,"marks":15227,"data":15228},", pour son interopérabilité internationale.",[],{},{"nodeType":58,"data":15230,"content":15231},{},[15232],{"nodeType":62,"value":15233,"marks":15234,"data":15235},"Ces formats permettent de gérer efficacement les commandes multiples, les informations logistiques et les flux automatisés entre systèmes.",[],{},{"nodeType":58,"data":15237,"content":15238},{},[15239,15242,15246,15249,15260],{"nodeType":62,"value":5453,"marks":15240,"data":15241},[],{},{"nodeType":62,"value":5457,"marks":15243,"data":15245},[15244],{"type":275},{},{"nodeType":62,"value":5462,"marks":15247,"data":15248},[],{},{"nodeType":67,"data":15250,"content":15251},{"uri":768},[15252,15255],{"nodeType":62,"value":2787,"marks":15253,"data":15254},[],{},{"nodeType":62,"value":771,"marks":15256,"data":15259},[15257,15258],{"type":75},{"type":275},{},{"nodeType":62,"value":439,"marks":15261,"data":15262},[],{},{"nodeType":264,"data":15264,"content":15265},{},[15266],{"nodeType":62,"value":2832,"marks":15267,"data":15268},[],{},{"nodeType":111,"data":15270,"content":15271},{},[15272],{"nodeType":62,"value":15273,"marks":15274,"data":15275},"Quels sont les 3 formats de facture électronique ?",[],{},{"nodeType":58,"data":15277,"content":15278},{},[15279],{"nodeType":62,"value":15280,"marks":15281,"data":15282},"Les 3 formats de facture électronique sont : UBL, Factur-X et CII. ",[],{},{"nodeType":111,"data":15284,"content":15285},{},[15286],{"nodeType":62,"value":15287,"marks":15288,"data":15289},"Qui est concerné par la réforme de la facturation électronique ?",[],{},{"nodeType":58,"data":15291,"content":15292},{},[15293,15297,15305],{"nodeType":62,"value":15294,"marks":15295,"data":15296},"Toutes les entreprises domiciliées en France, assujetties à la TVA française et qui réalisent des opérations (achats et ventes de biens, prestations de services) avec d’autres entreprises françaises sont ",[],{},{"nodeType":67,"data":15298,"content":15299},{"uri":648},[15300],{"nodeType":62,"value":15301,"marks":15302,"data":15304},"concernées",[15303],{"type":75},{},{"nodeType":62,"value":439,"marks":15306,"data":15307},[],{},92,0,["Island",15311],{"key":15312,"result":15313},"BlogAuthorHero_4ftItQ0mALR3LHwonbRwgCGFtWUYDHgKTQKxk3AaGK4",{"head":15314},{},1780914035684]