{"id":29043,"date":"2025-04-28T16:45:16","date_gmt":"2025-04-28T15:45:16","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?page_id=29043"},"modified":"2025-09-19T15:24:03","modified_gmt":"2025-09-19T14:24:03","slug":"guide-facturation-electronique","status":"publish","type":"page","link":"https:\/\/www.lucca.fr\/magazine\/guide-facturation-electronique","title":{"rendered":"Guide facturation \u00e9lectronique"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"29043\" class=\"elementor elementor-29043\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e06b20 e-flex e-con-boxed e-con e-parent\" data-id=\"4e06b20\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85cb3ba elementor-widget elementor-widget-off-canvas\" data-id=\"85cb3ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;entrance_animation&quot;:&quot;slideInRight&quot;,&quot;exit_animation&quot;:&quot;slideInRight&quot;}\" data-widget_type=\"off-canvas.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div id=\"off-canvas-85cb3ba\" class=\"e-off-canvas\" role=\"dialog\" aria-hidden=\"true\" aria-label=\"Glossaire\" aria-modal=\"true\" inert=\"\" data-delay-child-handlers=\"true\">\n\t\t\t<div class=\"e-off-canvas__overlay\"><\/div>\n\t\t\t<div class=\"e-off-canvas__main\">\n\t\t\t\t<div class=\"e-off-canvas__content\">\n\t\t\t\t\t<div class=\"elementor-element elementor-element-0c7c52c e-con-full e-flex e-con e-child\" data-id=\"0c7c52c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fb1be3e e-con-full e-flex e-con e-child\" data-id=\"fb1be3e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6279135 e-con-full e-flex e-con e-child\" data-id=\"6279135\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0bdbb77 elementor-widget elementor-widget-image\" data-id=\"0bdbb77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#elementor-action%3Aaction%3Doff_canvas%3Atoggle%26settings%3DeyJpZCI6Ijg1Y2IzYmEiLCJkaXNwbGF5TW9kZSI6InRvZ2dsZSJ9\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/06\/Close.svg\" title=\"Close.svg\" alt=\"Close.svg\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bd1b07 elementor-widget elementor-widget-heading\" data-id=\"4bd1b07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Glossaire<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fcd12c elementor-widget elementor-widget-text-editor\" data-id=\"9fcd12c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Archivage \u00e9lectronique : <\/b><span style=\"font-weight: 400;\">conservation des factures dans un format s\u00e9curis\u00e9, garantissant leur int\u00e9grit\u00e9 et leur accessibilit\u00e9 pendant une dur\u00e9e l\u00e9gale (souvent 10 ans).<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>B2B (Business to Business) : <\/b><span style=\"font-weight: 400;\">d\u00e9signe les transactions commerciales entre deux entreprises. Dans le cadre de la r\u00e9forme de la facturation \u00e9lectronique, ce terme fait r\u00e9f\u00e9rence aux \u00e9changes de factures entre des entreprises assujetties \u00e0 la TVA.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>B2C (Business to Consumer)<\/b><span style=\"font-weight: 400;\"> : d\u00e9signe les transactions commerciales entre une entreprise et un consommateur final. Dans le cadre de la r\u00e9forme, cela concerne principalement les transactions o\u00f9 les entreprises vendent \u00e0 des particuliers, pour lesquelles certaines donn\u00e9es doivent \u00eatre transmises via l\u2019e-reporting.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Cycle de vie d\u2019une facture : <\/b><span style=\"font-weight: 400;\">l\u2019ensemble des \u00e9tapes par lesquelles passe une facture : \u00e9mission, envoi, r\u00e9ception, validation, paiement. La r\u00e9forme impose de suivre ce cycle via des statuts standardis\u00e9s.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>E-invoicing : <\/b><span style=\"font-weight: 400;\">obligation d\u2019\u00e9mettre et recevoir des factures \u00e9lectroniques conformes pour toutes les transactions entre entreprises \u00e9tablies en France.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>E-reporting : <\/b><span style=\"font-weight: 400;\">obligation de transmettre des donn\u00e9es fiscales \u00e0 l\u2019administration pour les transactions qui n\u2019impliquent pas de facture \u00e9lectronique structur\u00e9e (ventes \u00e0 des particuliers ou \u00e0 l\u2019\u00e9tranger).<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Facture \u00e9lectronique : <\/b><span style=\"font-weight: 400;\">facture \u00e9mise, transmise et re\u00e7ue sous format d\u00e9mat\u00e9rialis\u00e9, respectant un format structur\u00e9 permettant son traitement automatis\u00e9. Elle doit garantir l\u2019authenticit\u00e9 de l&rsquo;\u00e9metteur, l\u2019int\u00e9grit\u00e9 du contenu et la lisibilit\u00e9 sur tous les supports.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Formats de factures \u00e9lectroniques reconnus\u00a0 :<\/b><span style=\"font-weight: 400;\"> les formats accept\u00e9s par l\u2019administration pour produire une facture \u00e9lectronique conforme.<\/span><\/p><ul><li style=\"font-weight: 400;\"><b>Factur-X : <\/b><span style=\"font-weight: 400;\">format hybride combinant PDF lisible par l\u2019humain et XML structur\u00e9.\u00a0 C\u2019est le format le plus simple \u00e0 adopter, surtout pour les petites entreprises.<\/span><\/li><li style=\"font-weight: 400;\"><b>UBL (Universal Business Language) :<\/b><span style=\"font-weight: 400;\"> format 100 % num\u00e9rique utilis\u00e9 dans de nombreux pays europ\u00e9ens. Il est con\u00e7u pour que les logiciels de gestion (type ERP) puissent traiter les factures sans intervention manuelle.<\/span><\/li><li style=\"font-weight: 400;\"><b>CII (Cross Industry Invoice) : <\/b><span style=\"font-weight: 400;\">format tr\u00e8s structur\u00e9, pens\u00e9 pour des environnements complexes ou industriels. Il est souvent utilis\u00e9 par les grandes entreprises qui g\u00e8rent beaucoup de donn\u00e9es techniques.<\/span><\/li><\/ul><p><b>Format structur\u00e9 : <\/b><span style=\"font-weight: 400;\">un format de fichier lisible automatiquement par un logiciel (et non juste visuellement par un humain). Il permet de traiter les factures sans ressaisie manuelle.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Plateforme agr\u00e9\u00e9e (PA, anciennement Plateforme de D\u00e9mat\u00e9rialisation Partenaire) : <\/b><span style=\"font-weight: 400;\">elle permet de transmettre les factures \u00e9lectroniques \u00e0 vos clients et les donn\u00e9es fiscales \u00e0 l\u2019administration.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>PPF (Portail Public de Facturation) : <\/b><span style=\"font-weight: 400;\">portail national pilot\u00e9 par l\u2019administration fiscale. Il centralise les donn\u00e9es transmises par les PA et assure le lien avec les services de l\u2019\u00c9tat.<\/span><b><\/b><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Signature \u00e9lectronique : <\/b><span style=\"font-weight: 400;\">syst\u00e8me garantissant l\u2019authenticit\u00e9 de l\u2019\u00e9metteur d\u2019une facture. Elle peut \u00eatre int\u00e9gr\u00e9e via une plateforme agr\u00e9\u00e9e (PA) ou g\u00e9n\u00e9r\u00e9e \u00e0 partir d\u2019un certificat qualifi\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><b>Statuts de facture : <\/b><span style=\"font-weight: 400;\">indiquent l\u2019\u00e9tat d\u2019avancement d\u2019une facture (envoy\u00e9e, refus\u00e9e, pay\u00e9e\u2026). Ces statuts doivent \u00eatre transmis \u00e0 l\u2019administration dans le cadre du e-invoicing.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-46731f28 e-flex e-con-boxed e-con e-parent\" data-id=\"46731f28\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;position&quot;:&quot;fixed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5ab4ade7 e-con-full e-flex e-con e-child\" data-id=\"5ab4ade7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1543b52f elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"1543b52f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"520\" height=\"171\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023.png\" class=\"attachment-full size-full wp-image-16975\" alt=\"\" srcset=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023.png 520w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023-300x99.png 300w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023-360x118.png 360w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/elementor\/thumbs\/logo-lucca-2023-q9jt8jabh2lg1do22zxvtc2389q8intt77pb8qiouk.png 138w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b2afc1 elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"6b2afc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Doff_canvas%3Aopen%26settings%3DeyJpZCI6Ijg1Y2IzYmEiLCJkaXNwbGF5TW9kZSI6Im9wZW4ifQ%3D%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Glossaire<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af53e31 elementor-toc--minimized-on-desktop elementor-widget__width-initial elementor-absolute sommaire elementor-toc--content-ellipsis elementor-widget elementor-widget-table-of-contents\" data-id=\"af53e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;minimized_on&quot;:&quot;desktop&quot;,&quot;_position&quot;:&quot;absolute&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" 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elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__af53e31\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__af53e31\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 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9H16C15.4477 9 15 8.55228 15 8ZM15 11C15 10.4477 15.4477 10 16 10H18C18.5523 10 19 10.4477 19 11C19 11.5523 18.5523 12 18 12H16C15.4477 12 15 11.5523 15 11ZM15 14C15 13.4477 15.4477 13 16 13H18C18.5523 13 19 13.4477 19 14C19 14.5523 18.5523 15 18 15H16C15.4477 15 15 14.5523 15 14Z\" fill=\"#FF7B3D\"><\/path><\/svg>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fb6c14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fb6c14\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b3eef7f\" data-id=\"b3eef7f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0421caf elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0421caf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-22225c0\" data-id=\"22225c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cc82b1d lp-title elementor-widget elementor-widget-heading\" data-id=\"cc82b1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Facturation \u00e9lectronique : tout comprendre de la r\u00e9forme et s'y pr\u00e9parer sereinement<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-97b7d2f elementor-widget elementor-widget-spacer\" data-id=\"97b7d2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-02566eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"02566eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-03b73f2\" data-id=\"03b73f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5aac44b elementor-widget elementor-widget-text-editor\" data-id=\"5aac44b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Vous en avez probablement entendu parler : la r\u00e9forme sur la facturation \u00e9lectronique approche \u00e0 grands pas, avec \u00e0 la cl\u00e9 de nouvelles obligations pour les entreprises comme pour les cabinets d\u2019expertise comptable.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9643c39 elementor-widget elementor-widget-text-editor\" data-id=\"9643c39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Mais concr\u00e8tement, de quoi s\u2019agit-il ? Quelles sont les \u00e9ch\u00e9ances \u00e0 conna\u00eetre et les actions \u00e0 anticiper d\u00e8s maintenant ?<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2d1c6d elementor-widget elementor-widget-text-editor\" data-id=\"a2d1c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Ce guide vous propose une <\/span><b>lecture claire, structur\u00e9e et sans jargon de la r\u00e9forme. <\/b><span style=\"font-weight: 400\">Vous y trouverez les <\/span><b>3 chantiers cl\u00e9s<\/b><span style=\"font-weight: 400\"> \u00e0 mener pour vous mettre en conformit\u00e9\u2026 accompagn\u00e9s, \u00e0 chaque \u00e9tape, des <\/span><b>conseils concrets de Julie Delamotte<\/b><span style=\"font-weight: 400\">, experte en facturation \u00e9lectronique chez Lucca.<\/span><\/p>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3ae6dc1\" data-id=\"3ae6dc1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf0cdca elementor-widget__width-initial elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"cf0cdca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/05\/illu-header-facturation-elec-1.svg\" class=\"attachment-large size-large wp-image-29283\" alt=\"\" \/>\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-1759479 elementor-widget elementor-widget-spacer\" data-id=\"1759479\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab99abb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab99abb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-527f1b4\" data-id=\"527f1b4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-066123f elementor-widget elementor-widget-spacer\" data-id=\"066123f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a99709 elementor-widget__width-auto elementor-widget elementor-widget-icon-box\" data-id=\"2a99709\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPartie 1\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97e1b2b elementor-widget elementor-widget-heading\" data-id=\"97e1b2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">En quoi consiste (vraiment) la r\u00e9forme ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e09a916 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e09a916\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7f340b3\" data-id=\"7f340b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e5bbfe2 lp-title elementor-widget elementor-widget-heading\" data-id=\"e5bbfe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Une nouvelle d\u00e9finition de la facture \u00e9lectronique<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60fbc1c elementor-widget elementor-widget-text-editor\" data-id=\"60fbc1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">C\u2019est une id\u00e9e encore tr\u00e8s r\u00e9pandue : <\/span><b>74 %* des TPE et PME pensent qu\u2019une facture envoy\u00e9e par e-mail (souvent en PDF) est une facture \u00e9lectronique<\/b><span style=\"font-weight: 400\">. Si cela pouvait \u00eatre compris ainsi jusqu\u2019\u00e0 pr\u00e9sent\u2026 ce n\u2019est plus le cas depuis la r\u00e9forme.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed8116b elementor-widget elementor-widget-text-editor\" data-id=\"ed8116b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">D\u00e9sormais, une <\/span><b>facture \u00e9lectronique<\/b><span style=\"font-weight: 400\"> est un document \u00e9mis, transmis et re\u00e7u de mani\u00e8re int\u00e9gralement d\u00e9mat\u00e9rialis\u00e9e, respectant un format structur\u00e9 permettant son traitement automatis\u00e9.<\/span><\/p>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cef5da9 elementor-hidden-mobile\" data-id=\"cef5da9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cef754c elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"cef754c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/09\/guide-illu-section-partie1.svg\" class=\"attachment-large size-large wp-image-34932\" alt=\"\" \/>\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-44ebc28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44ebc28\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-c785aa9\" data-id=\"c785aa9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a39dfb9 elementor-widget elementor-widget-n-accordion\" data-id=\"a39dfb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1710\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1710\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Ce que cela signifie concr\u00e8tement <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1710\" class=\"elementor-element elementor-element-1f6c74c e-con-full e-flex e-con e-child\" data-id=\"1f6c74c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edc3c7c elementor-widget elementor-widget-text-editor\" data-id=\"edc3c7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>une facture \u00e9mise, transmise et re\u00e7ue de mani\u00e8re int\u00e9gralement d\u00e9mat\u00e9rialis\u00e9e <\/b>: finies les impressions papier, les pi\u00e8ces jointes par e-mail ou les scans \u00e0 int\u00e9grer manuellement. La facture circule via des plateformes s\u00e9curis\u00e9es, sans intervention humaine ;<\/li><li><span style=\"font-weight: bold\">respectant un format structur\u00e9\u00a0<\/span>: contrairement au PDF classique, chaque champ a un espace d\u00e9di\u00e9 (montant, TVA, date, client&#8230;) et est cod\u00e9 de fa\u00e7on lisible par un logiciel, sans ressaisie manuelle ;\u00a0<\/li><li><span style=\"font-weight: bold\">permettant son traitement automatis\u00e9\u00a0<\/span>: gr\u00e2ce aux formats reconnus par l\u2019administration (Factur-X, UBL ou CII), les factures peuvent \u00eatre \u00e9chang\u00e9es entre tous les acteurs (entreprises, logiciels, plateformes) sans perte d\u2019information.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa9ec8d elementor-widget elementor-widget-spacer\" data-id=\"aa9ec8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc22298 elementor-widget elementor-widget-n-accordion\" data-id=\"dc22298\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2300\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2300\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> En plus de cette nouvelle d\u00e9finition, le document doit respecter trois grands principes de conformit\u00e9 <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2300\" class=\"elementor-element elementor-element-959109f e-con-full e-flex e-con e-child\" data-id=\"959109f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fc45bf6 elementor-widget elementor-widget-text-editor\" data-id=\"fc45bf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>l\u2019authenticit\u00e9 de l\u2019\u00e9metteur <\/b>: il\u00a0doit \u00eatre possible de prouver qui a \u00e9mis la facture, via une signature \u00e9lectronique ou l\u2019utilisation d\u2019une plateforme agr\u00e9\u00e9e par l\u2019\u00c9tat ;<\/li><li><span style=\"font-weight: bold\">l\u2019int\u00e9grit\u00e9 du contenu <\/span>: u<span style=\"font-weight: bold\"><span style=\"font-weight: 400\">ne fois envoy\u00e9e, la facture ne peut plus \u00eatre modifi\u00e9e afin d\u2019\u00e9viter les fraudes ou les erreurs de manipulation ;<\/span><\/span><\/li><li><b>la lisibilit\u00e9 sur tout support <\/b>: m<b><span style=\"font-weight: 400\">\u00eame si elle est con\u00e7ue pour \u00eatre trait\u00e9e par des logiciels, la facture doit pouvoir \u00eatre facilement consult\u00e9e par un humain. Elle est donc souvent accompagn\u00e9e d\u2019un PDF.<\/span><\/b><b><br \/><\/b><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94c076f elementor-widget elementor-widget-spacer\" data-id=\"94c076f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c558b1a elementor-widget elementor-widget-text-editor\" data-id=\"c558b1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>*Source : sondage Regate x Institut CSA men\u00e9 aupr\u00e8s de 350 dirigeants de TPE-PME interrog\u00e9s en 2022.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f7df27 elementor-widget elementor-widget-spacer\" data-id=\"9f7df27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-3095b98c e-con-full e-flex e-con e-parent\" data-id=\"3095b98c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6a6e3ad1 e-con-full e-flex e-con e-child\" data-id=\"6a6e3ad1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55a0db18 elementor-widget elementor-widget-image\" data-id=\"55a0db18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c989e34 e-con-full e-flex e-con e-child\" data-id=\"3c989e34\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f56a749 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f56a749\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\"><strong>En bref<\/strong> : avec la r\u00e9forme, une facture ne se r\u00e9sume plus \u00e0 un fichier PDF envoy\u00e9 par e-mail. Elle devient un fichier intelligent, con\u00e7u pour \u00eatre \u00e9chang\u00e9 et trait\u00e9 sans effort humain.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b79ec7 e-flex e-con-boxed e-con e-parent\" data-id=\"2b79ec7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c670aa3 e-con-full e-flex e-con e-child\" data-id=\"c670aa3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7528fa lp-title elementor-widget elementor-widget-heading\" data-id=\"c7528fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les deux piliers de la r\u00e9forme<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf314f2 elementor-widget elementor-widget-text-editor\" data-id=\"bf314f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Cette nouvelle d\u00e9finition n\u2019est pas seulement un changement technique : elle sert de base \u00e0 deux nouvelles obligations majeures <\/span><b>pour toutes les entreprises assujetties \u00e0 la TVA<\/b><span style=\"font-weight: 400\">, selon le type de transaction que vous r\u00e9alisez.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-312c92f e-con-full e-flex e-con e-child\" data-id=\"312c92f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-46ebe06 e-con-full e-flex e-con e-child\" data-id=\"46ebe06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-973216c elementor-widget elementor-widget-n-accordion\" data-id=\"973216c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1580\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1580\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> 1. E-invoicing : l'envoi et la r\u00e9ception de factures \u00e9lectroniques <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1580\" class=\"elementor-element elementor-element-0f6dc9c e-con-full e-flex e-con e-child\" data-id=\"0f6dc9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f19bcee elementor-widget elementor-widget-text-editor\" data-id=\"f19bcee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cette premi\u00e8re obligation concerne le c\u0153ur de la r\u00e9forme : vous devrez \u00e9mettre et recevoir vos factures dans le format \u00e9lectronique sp\u00e9cifique reconnu par l\u2019administration fiscale (explicit\u00e9 dans la partie pr\u00e9c\u00e9dente).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f882ad4 elementor-widget elementor-widget-text-editor\" data-id=\"f882ad4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Quand ?<\/b><\/p>\n<ul>\n<li><b>1<sup>er<\/sup> septembre 2026<\/b><span style=\"font-weight: 400\"> : obligation de r\u00e9ception des factures \u00e9lectroniques pour toutes les entreprises, et d\u2019\u00e9mission pour les grandes entreprises et les ETI.<\/span><\/li>\n<li><b>1<sup>er<\/sup> septembre 2027 <\/b>: obligation pour les TPE et PME d\u2019\u00e9mettre des factures \u00e9lectroniques.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c2048d elementor-widget elementor-widget-text-editor\" data-id=\"2c2048d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Dans quels cas \u00eates-vous concern\u00e9 ?<\/b><\/p><p><span style=\"font-weight: 400;\">Vous \u00eates concern\u00e9 par cette obligation d\u00e8s que vous \u00e9changez des factures avec une autre entreprise bas\u00e9e en France. Autrement dit, cela s\u2019applique :<\/span><\/p><ul><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">si vous facturez une entreprise fran\u00e7aise pour une <\/span><b>vente ou une prestation de service<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\">ou si vous <b>recevez une facture d\u2019un fournisseur<\/b> ou <b>d\u2019un prestataire fran\u00e7ais<\/b>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1580\" class=\"elementor-element elementor-element-de79a0a e-con-full e-flex e-con e-child\" data-id=\"de79a0a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1580\" class=\"elementor-element elementor-element-0b110b6 e-con-full e-flex e-con e-child\" data-id=\"0b110b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e909c9d elementor-widget elementor-widget-image\" data-id=\"e909c9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1580\" class=\"elementor-element elementor-element-c932fc5 e-con-full e-flex e-con e-child\" data-id=\"c932fc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea05079 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ea05079\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Exemple concret <\/b><span style=\"font-weight: 400\">: vous \u00eates un cabinet de conseil de 15 personnes et vous travaillez avec un freelance bas\u00e9 \u00e0 Paris qui vous facture chaque mois pour des prestations graphiques. Comme il s\u2019agit d\u2019un \u00e9change entre deux entreprises situ\u00e9es en France, le document devra \u00eatre \u00e9mis et re\u00e7u au format \u00e9lectronique structur\u00e9 reconnu (par exemple, Factur-X).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d495a2 elementor-widget elementor-widget-spacer\" data-id=\"8d495a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd97ed5 e-con-full e-flex e-con e-child\" data-id=\"bd97ed5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-646d319 elementor-widget elementor-widget-n-accordion\" data-id=\"646d319\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1050\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1050\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. E-reporting : la transmission des donn\u00e9es \u00e0 l\u2019administration <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1050\" class=\"elementor-element elementor-element-11662b8 e-con-full e-flex e-con e-child\" data-id=\"11662b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c1e087 elementor-widget elementor-widget-text-editor\" data-id=\"2c1e087\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>C\u2019est le second volet de la r\u00e9forme : certaines donn\u00e9es de transactions et de paiements doivent \u00eatre d\u00e9clar\u00e9es \u00e0 l\u2019administration fiscale, m\u00eame si elles ne donnent pas lieu \u00e0 l\u2019envoi d\u2019une facture \u00e9lectronique au format structur\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f070a64 elementor-widget elementor-widget-text-editor\" data-id=\"f070a64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Quand ?<\/b><\/p>\n<ul>\n<li><b>1<sup>er<\/sup> septembre 2026<\/b><span style=\"font-weight: 400\"> : obligation de transmission des donn\u00e9es pour les grandes entreprises et les ETI.<\/span><\/li>\n<li><b>1<sup>er<\/sup> septembre 2027 <\/b>: <span style=\"font-weight: 400\">obligation de transmission des donn\u00e9es pour les TPE et PME.<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41256f0 elementor-widget elementor-widget-text-editor\" data-id=\"41256f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Dans quels cas \u00eates-vous concern\u00e9 ?<\/b><\/p><p><span style=\"font-weight: 400\">Cette obligation s\u2019applique si :<\/span><\/p><ul><li><span style=\"font-weight: 400\">vous vendez \u00e0 un <\/span><b>particulier en France <\/b><span style=\"font-weight: 400\">(client non assujetti \u00e0 la TVA) ;<\/span><\/li><li><span style=\"font-weight: 400\">vous effectuez une vente ou un achat \u00e0 un client <\/span><b>situ\u00e9 \u00e0 l\u2019\u00e9tranger<\/b><span style=\"font-weight: 400\">, qu\u2019il soit une entreprise ou un particulier.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1050\" class=\"elementor-element elementor-element-83a4e93 e-con-full e-flex e-con e-child\" data-id=\"83a4e93\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1050\" class=\"elementor-element elementor-element-c071bd6 e-con-full e-flex e-con e-child\" data-id=\"c071bd6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-866e6f8 elementor-widget elementor-widget-image\" data-id=\"866e6f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1050\" class=\"elementor-element elementor-element-0a9a849 e-con-full e-flex e-con e-child\" data-id=\"0a9a849\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1dd102 elementor-widget elementor-widget-text-editor\" data-id=\"e1dd102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Exemple concret : <\/b><span style=\"font-weight: 400\">vous g\u00e9rez un organisme de formation bas\u00e9 \u00e0 Lyon et vous animez une session en visioconf\u00e9rence pour un particulier r\u00e9sidant en Belgique. Comme le client est bas\u00e9 \u00e0 l\u2019\u00e9tranger, cette op\u00e9ration ne rel\u00e8ve pas du e-invoicing. Vous pouvez donc \u00e9mettre une facture classique (par exemple, un PDF envoy\u00e9 par e-mail), mais vous devez transmettre \u00e0 l\u2019administration les donn\u00e9es fiscales suivantes :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd11ca7 elementor-widget elementor-widget-text-editor\" data-id=\"cd11ca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">le montant HT et TTC ;<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">le taux et le montant de TVA ;<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">la nature de l\u2019op\u00e9ration (vente de biens ou prestation de services) ;<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">le pays ou l\u2019identifiant du client ;<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">la date de la transaction ou de l\u2019encaissement.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-6bb6944 e-flex e-con-boxed e-con e-parent\" data-id=\"6bb6944\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbe078f lp-title elementor-widget elementor-widget-heading\" data-id=\"cbe078f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les acteurs cl\u00e9s de la r\u00e9forme<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adad2f1 elementor-widget elementor-widget-text-editor\" data-id=\"adad2f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Qu\u2019il s\u2019agisse d\u2019e-invoicing ou d\u2019e-reporting, toutes les entreprises devront, pour r\u00e9pondre aux obligations de la r\u00e9forme, s\u2019\u00e9quiper d\u2019une <\/span><b>Plateforme Agr\u00e9\u00e9e (PA)*<\/b><span style=\"font-weight: 400;\">\u00a0par l\u2019\u00c9tat.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d3aa4 elementor-widget elementor-widget-text-editor\" data-id=\"e1d3aa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Parall\u00e8lement, les donn\u00e9es fiscales issues des donn\u00e9es de transactions et de paiements seront syst\u00e9matiquement <\/span><b>transmises \u00e0 l\u2019administration via le Portail Public de Facturation (PPF)<\/b><span style=\"font-weight: 400;\">, qui centralise et s\u00e9curise l\u2019ensemble des informations d\u00e9claratives.<\/span><\/p><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">*Elles remplacent les Plateformes de D\u00e9mat\u00e9rialisation Partenaires (PDP), tout en conservant les m\u00eames missions que ces derni\u00e8res.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bffcf74 elementor-widget elementor-widget-n-accordion\" data-id=\"bffcf74\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2010\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2010\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> La plateforme agr\u00e9\u00e9 (PA) <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2010\" class=\"elementor-element elementor-element-83c80c2 e-con-full e-flex e-con e-child\" data-id=\"83c80c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93fff4c elementor-widget elementor-widget-text-editor\" data-id=\"93fff4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La PA est une plateforme certifi\u00e9e par l\u2019\u00c9tat. C\u2019est par elle que transitent les factures et les donn\u00e9es \u00e0 transmettre \u00e0 l\u2019administration. Son r\u00f4le est de :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55e9e5a elementor-widget elementor-widget-text-editor\" data-id=\"55e9e5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">v\u00e9rifier que vos factures sont <\/span><b>conformes<\/b><span style=\"font-weight: 400\"> aux formats exig\u00e9s (ex : Factur-X) ;<\/span><\/li><li style=\"font-weight: 400\"><b>recevoir<\/b><span style=\"font-weight: 400\"> les factures de vos fournisseurs et\/ou les <\/span><b>envoyer <\/b><span style=\"font-weight: 400\">\u00e0 vos clients, qu\u2019ils utilisent ou non la m\u00eame plateforme ;<\/span><\/li><li style=\"font-weight: 400\"><b>acheminer les donn\u00e9es fiscales <\/b><span style=\"font-weight: 400\">de chaque op\u00e9ration vers le portail public ;<\/span><\/li><li style=\"font-weight: 400\"><b>inscrire <\/b>les entreprises dans l\u2019annuaire de l\u2019\u00c9tat.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2010\" class=\"elementor-element elementor-element-031950e e-con-full e-flex e-con e-child\" data-id=\"031950e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2010\" class=\"elementor-element elementor-element-5b707da e-con-full e-flex e-con e-child\" data-id=\"5b707da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df8c7b0 elementor-widget elementor-widget-image\" data-id=\"df8c7b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2010\" class=\"elementor-element elementor-element-bec4627 e-con-full e-flex e-con e-child\" data-id=\"bec4627\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c2054 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c7c2054\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>C\u2019est un point de passage central :<\/b><span style=\"font-weight: 400\"> elle connecte vos clients, vos fournisseurs, l\u2019\u00e9cosyst\u00e8me fiscal, ainsi que vos outils internes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ead6090 elementor-widget elementor-widget-spacer\" data-id=\"ead6090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b340938 elementor-widget elementor-widget-n-accordion\" data-id=\"b340938\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1870\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1870\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Le portail public de facturation (PPF) <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1870\" class=\"elementor-element elementor-element-61773d5 e-con-full e-flex e-con e-child\" data-id=\"61773d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e041af2 elementor-widget elementor-widget-text-editor\" data-id=\"e041af2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le PPF est la plateforme nationale pilot\u00e9e par l\u2019administration fiscale. S\u2019il ne prend pas en charge l\u2019\u00e9change de factures entre entreprises, il joue un r\u00f4le central en regroupant toutes les donn\u00e9es fiscales issues des transactions. Il remplit deux fonctions principales :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b43238 elementor-widget elementor-widget-text-editor\" data-id=\"6b43238\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400\"><b>annuaire des entreprises<\/b><span style=\"font-weight: 400\"> : r\u00e9pertorier toutes les entreprises assujetties \u00e0 la TVA, avec leurs informations de facturation et leur canal de r\u00e9ception, afin d\u2019assurer un bon routage des factures ;<\/span><\/li><li style=\"font-weight: 400\"><b>concentrateur de donn\u00e9es<\/b><span style=\"font-weight: 400\"> : centraliser les donn\u00e9es de facturation et de reporting pour permettre un suivi en temps r\u00e9el par l\u2019administration et faciliter les contr\u00f4les fiscaux.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1870\" class=\"elementor-element elementor-element-f794553 e-con-full e-flex e-con e-child\" data-id=\"f794553\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1870\" class=\"elementor-element elementor-element-b661d09 e-con-full e-flex e-con e-child\" data-id=\"b661d09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5817103 elementor-widget elementor-widget-image\" data-id=\"5817103\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1870\" class=\"elementor-element elementor-element-57261d7 e-con-full e-flex e-con e-child\" data-id=\"57261d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e563a5d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e563a5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Toutes les PA sont connect\u00e9es au PPF<\/b><span style=\"font-weight: 400;\">, qui agit comme un point d\u2019entr\u00e9e unique pour transmettre les informations aux autorit\u00e9s fiscales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01938b0 elementor-widget elementor-widget-spacer\" data-id=\"01938b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0cca0c elementor-widget elementor-widget-text-editor\" data-id=\"c0cca0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Mais comment ces acteurs collaborent-ils pour garantir l\u2019\u00e9change fluide et s\u00e9curis\u00e9 des factures et des donn\u00e9es fiscales ?<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42c5ef6 elementor-widget elementor-widget-text-editor\" data-id=\"42c5ef6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Voici comment s\u2019organisent d\u00e9sormais les \u00e9changes dans le cadre de la r\u00e9forme :<\/span><\/p>\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<div class=\"elementor-element elementor-element-d70ef06 e-flex e-con-boxed e-con e-parent\" data-id=\"d70ef06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab4a297 elementor-widget elementor-widget-heading\" data-id=\"ab4a297\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Le fonctionnement du circuit e-invoicing et <br>e-reporting<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5035d2 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"b5035d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/09\/guide-illu-section-schema-fact-electro-2.svg\" class=\"attachment-large size-large wp-image-34933\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb9d377 elementor-widget elementor-widget-text-editor\" data-id=\"eb9d377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>PPF :<\/strong> Portail Public de Facturation<\/p><p><strong>PA :<\/strong> Plateforme Agr\u00e9\u00e9e<\/p>\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<div class=\"elementor-element elementor-element-d2f2349 e-flex e-con-boxed e-con e-parent\" data-id=\"d2f2349\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8b068a1 e-con-full e-flex e-con e-child\" data-id=\"8b068a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff5f8b5 elementor-widget elementor-widget-text-editor\" data-id=\"ff5f8b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Dans le cas du e-invoicing (flux orange) :\u00a0<\/b><\/p><ul><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">le fournisseur cr\u00e9e la facture dans son logiciel de facturation ;<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">elle est transmise \u00e0 sa PA d\u2019\u00e9mission, qui la v\u00e9rifie et l\u2019envoie \u00e0 la PA de r\u00e9ception de l\u2019acheteur ;<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">en parall\u00e8le, les donn\u00e9es fiscales sont transf\u00e9r\u00e9es \u00e0 l\u2019administration via le PPF.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09d660a e-con-full e-flex e-con e-child\" data-id=\"09d660a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ebf427 elementor-widget elementor-widget-text-editor\" data-id=\"4ebf427\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Dans le cas du e-reporting (flux vert) :<\/b><\/p><ul><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">le fournisseur ou l\u2019acheteur r\u00e9alise une transaction avec un particulier ou un client \u00e0 l\u2019\u00e9tranger ;<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les donn\u00e9es de l\u2019op\u00e9ration (montant, TVA, pays\u2026) sont envoy\u00e9es \u00e0 sa PA, qui les transmet \u00e0 l\u2019administration via le PPF.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-8e3df6b e-flex e-con-boxed e-con e-parent\" data-id=\"8e3df6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8b0e4b lp-title elementor-widget elementor-widget-heading\" data-id=\"a8b0e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Les grands objectifs derri\u00e8re la r\u00e9forme<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c185b5b elementor-widget elementor-widget-text-editor\" data-id=\"c185b5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">La r\u00e9forme de la facturation \u00e9lectronique ne se limite pas \u00e0 imposer de nouveaux formats et de nouveaux acteurs : elle s\u2019inscrit dans une logique plus large de<\/span><b> modernisation des \u00e9changes entre les entreprises et l\u2019administration.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad2321f elementor-widget elementor-widget-n-accordion\" data-id=\"ad2321f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1810\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1810\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> 1. C\u00f4t\u00e9 administration : plus de contr\u00f4le, moins de complexit\u00e9 <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1810\" class=\"elementor-element elementor-element-101cc92 e-con-full e-flex e-con e-child\" data-id=\"101cc92\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8320cc7 elementor-widget elementor-widget-text-editor\" data-id=\"8320cc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">L\u2019objectif de l\u2019\u00c9tat est clair : mieux encadrer les \u00e9changes \u00e9conomiques et disposer d\u2019une vision plus fine de l\u2019activit\u00e9 des entreprises. Cela passe par :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6526e9e elementor-widget elementor-widget-text-editor\" data-id=\"6526e9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400\"><b>renforcer la lutte contre la fraude \u00e0 la TVA<\/b><span style=\"font-weight: 400\"> : gr\u00e2ce \u00e0 une visibilit\u00e9 accrue et en temps r\u00e9el des transactions ;<\/span><\/li><li style=\"font-weight: 400\"><b>faciliter le traitement des factures et r\u00e9duire les d\u00e9lais de paiement <\/b><span style=\"font-weight: 400\">: en automatisant leur transmission et leur int\u00e9gration dans les outils de gestion ;<\/span><\/li><li style=\"font-weight: 400\"><b>all\u00e9ger les d\u00e9marches d\u00e9claratives : <\/b><span style=\"font-weight: 400\">en ouvrant la voie au pr\u00e9-remplissage des d\u00e9clarations de TVA ;<\/span><\/li><li style=\"font-weight: 400\"><b>suivre l\u2019activit\u00e9 des entreprises en temps r\u00e9el<\/b> : pour mieux adapter les contr\u00f4les et les politiques publiques.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e73312e elementor-widget elementor-widget-spacer\" data-id=\"e73312e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2493cd elementor-widget elementor-widget-n-accordion\" data-id=\"e2493cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2370\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2370\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> 2. C\u00f4t\u00e9 entreprise : une vraie opportunit\u00e9 d\u2019optimisation <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2370\" class=\"elementor-element elementor-element-2cf3024 e-con-full e-flex e-con e-child\" data-id=\"2cf3024\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b717a0f elementor-widget elementor-widget-text-editor\" data-id=\"b717a0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Au-del\u00e0 de l\u2019obligation r\u00e9glementaire, la r\u00e9forme peut devenir un levier concret de simplification et d\u2019efficacit\u00e9 pour votre organisation. Parmi les b\u00e9n\u00e9fices \u00e0 attendre :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4500b7b elementor-widget elementor-widget-text-editor\" data-id=\"4500b7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400\"><b>moins d\u2019erreurs, moins de litiges : <\/b><span style=\"font-weight: 400\">le format structur\u00e9 r\u00e9duit les oublis et les saisies manuelles pour des \u00e9changes plus fiables ;<\/span><\/li><li style=\"font-weight: 400\"><b>des co\u00fbts administratifs all\u00e9g\u00e9s : <\/b><span style=\"font-weight: 400\">l\u2019automatisation soulage les \u00e9quipes des t\u00e2ches r\u00e9p\u00e9titives et lib\u00e8re du temps ;<\/span><\/li><li style=\"font-weight: 400\"><b>une tra\u00e7abilit\u00e9 compl\u00e8te :<\/b><span style=\"font-weight: 400\"> chaque \u00e9tape de la facture est suivie en temps r\u00e9el, de son \u00e9mission, \u00e0 sa r\u00e9ception en passant par son traitement ;<\/span><\/li><li style=\"font-weight: 400\"><b>des paiements acc\u00e9l\u00e9r\u00e9s : <\/b><span style=\"font-weight: 400\">une facture bien structur\u00e9e circule mieux, se traite plus vite, et se paie plus t\u00f4t ;<\/span><\/li><li style=\"font-weight: 400\"><b>des donn\u00e9es fiables pour piloter votre activit\u00e9 : <\/b><span style=\"font-weight: 400\">les informations issues des factures sont exploitables directement pour le reporting ou la tr\u00e9sorerie ;<\/span><\/li><li style=\"font-weight: 400\"><b>un pas vers la transition \u00e9cologique :<\/b> fini les impressions et les envois postaux, la d\u00e9mat\u00e9rialisation r\u00e9duit l\u2019empreinte carbone li\u00e9e \u00e0 la facturation.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d880cba elementor-widget elementor-widget-spacer\" data-id=\"d880cba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d131f2 elementor-widget elementor-widget-n-accordion\" data-id=\"2d131f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:&quot;200&quot;,&quot;sizes&quot;:[]},&quot;max_items_expended&quot;:&quot;one&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4720\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4720\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> 3. Les risques en cas de non conformit\u00e9 <\/p><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-728a9e6f-6b26-49a5-a4f8-bffc7b6edec7\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-afb6a8c6-200f-4b95-8ba8-a114ce38a1bb\" d=\"m7,5h4c.55,0,1,.45,1,1s-.45,1-1,1H1c-.55,0-1-.45-1-1s.45-1,1-1h6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"uuid-67f6ecaa-26a8-43bf-84ac-c6006e776036\" width=\"12\" height=\"12\" viewBox=\"0 0 12 12\"><defs><style>.uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a{fill:#131d35;stroke-width:0px;}<\/style><\/defs><path class=\"uuid-764fd0e2-3720-4d08-9f76-f5ff3d41f06a\" d=\"m7,1c0-.55-.45-1-1-1s-1,.45-1,1v4H1c-.55,0-1,.45-1,1s.45,1,1,1h4v4c0,.55.45,1,1,1s1-.45,1-1v-4h4c.55,0,1-.45,1-1s-.45-1-1-1h-4V1Z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4720\" class=\"elementor-element elementor-element-347d75b e-con-full e-flex e-con e-child\" data-id=\"347d75b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61c58a1 elementor-widget elementor-widget-text-editor\" data-id=\"61c58a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Ne pas se mettre en conformit\u00e9 avec la r\u00e9forme expose votre entreprise \u00e0 plusieurs types de sanctions :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50bb7d6 elementor-widget elementor-widget-text-editor\" data-id=\"50bb7d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400\"><b>des amendes forfaitaires<\/b><span style=\"font-weight: 400\"> : appliqu\u00e9es pour chaque facture non conforme ou non transmise ;<\/span><\/li><li style=\"font-weight: 400\"><b>un risque de contr\u00f4le fiscal renforc\u00e9<\/b><span style=\"font-weight: 400\"> : en cas de transmission partielle ou erron\u00e9e des donn\u00e9es ;<\/span><\/li><li style=\"font-weight: 400\"><b>la perte du droit \u00e0 d\u00e9duire la TVA<\/b> : sur les op\u00e9rations concern\u00e9es, pouvant remonter jusqu\u2019\u00e0 3 ans en arri\u00e8re.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4720\" class=\"elementor-element elementor-element-04eb024 e-con-full e-flex e-con e-child\" data-id=\"04eb024\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4720\" class=\"elementor-element elementor-element-cfc1448 e-con-full e-flex e-con e-child\" data-id=\"cfc1448\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a3672ed elementor-widget elementor-widget-image\" data-id=\"a3672ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4720\" class=\"elementor-element elementor-element-b08803b e-con-full e-flex e-con e-child\" data-id=\"b08803b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ff71a3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0ff71a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Mieux vaut <\/span><b>anticiper la r\u00e9forme d\u00e8s maintenant<\/b><span style=\"font-weight: 400\"> pour \u00e9viter les erreurs\u2026 et les p\u00e9nalit\u00e9s qui peuvent en d\u00e9couler.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff6ca8c elementor-widget elementor-widget-spacer\" data-id=\"ff6ca8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-90f3978 e-flex e-con-boxed e-con e-parent\" data-id=\"90f3978\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b144d35 elementor-widget elementor-widget-text-editor\" data-id=\"b144d35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Ce que vous devez retenir de la Partie 1<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba4a88 elementor-widget elementor-widget-text-editor\" data-id=\"3ba4a88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Parce qu\u2019un tableau vaut parfois mieux qu\u2019un long discours, voici un r\u00e9capitulatif clair des deux grandes obligations, des cas concern\u00e9s et des \u00e9ch\u00e9ances \u00e0 retenir de la r\u00e9forme.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6347e5f eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"6347e5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"6347e5f\" id=\"eael-data-table-wrapper-6347e5f\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-6347e5f\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Obligation<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Type de transaction<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Ce que \u00e7a implique<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"data-table-header-text\">Calendrier<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Facturation \u00e9lectronique<\/b><\/p><p><span style=\"font-weight: 400\">(e-invoicing)<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour les transactions B2B domestiques (entre entreprises situ\u00e9es en France et assujetties \u00e0 la TVA).<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-weight: 400\">\u00c9mettre les factures dans un format \u00e9lectronique structur\u00e9.<\/span><\/li><li><span style=\"font-weight: 400\">\u00catre capable de les recevoir au m\u00eame format.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\"><strong>1<sup>er<\/sup> septembre 2026 :<\/strong> r\u00e9ception obligatoire pour toutes les entreprises ; \u00e9mission obligatoire pour les grandes entreprises et les ETI.<\/span><span style=\"font-weight: 400\"><br \/><\/span><span style=\"font-weight: 400\"><br \/><\/span><span style=\"font-weight: 400\"><strong>1<sup>er<\/sup> septembre 2027 :<\/strong> obligation pour les TPE\/PME d\u2019\u00e9mettre des factures \u00e9lectroniques.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Transmission de donn\u00e9es<\/b><\/p><p><span style=\"font-weight: 400\">(e-reporting)<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour les ventes \u00e0 des particuliers (B2C) ou pour les clients situ\u00e9s \u00e0 l\u2019\u00e9tranger (B2B\/B2C).<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Transmettre certaines donn\u00e9es de transaction \u00e0 l\u2019administration fiscale (TVA, montant, pays\u2026).<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\"><strong>1<sup>er<\/sup> septembre 2026 :<\/strong> pour les grandes entreprises et les ETI.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400\"><strong>1<sup>er<\/sup> septembre 2027 :<\/strong> pour les TPE\/PME. <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-e7faa64 e-flex e-con-boxed e-con e-parent\" data-id=\"e7faa64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-833478a elementor-widget elementor-widget-spacer\" data-id=\"833478a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aee3d3d elementor-widget__width-auto elementor-widget elementor-widget-icon-box\" data-id=\"aee3d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPartie 2\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a95b46 elementor-widget elementor-widget-heading\" data-id=\"7a95b46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bien anticiper la r\u00e9forme en 3 actions cl\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32de851 e-con-full e-flex e-con e-child\" data-id=\"32de851\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-42e5fbe e-con-full e-flex e-con e-child\" data-id=\"42e5fbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70ad25b elementor-widget elementor-widget-text-editor\" data-id=\"70ad25b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Vous avez compris l\u2019essentiel de la r\u00e9forme ! Maintenant, il est temps de passer \u00e0 l\u2019action. Voici 3 \u00e9tapes cl\u00e9s, simples mais indispensables \u00e0 mener, pour <\/span><b>pr\u00e9parer votre entreprise <\/b><span style=\"font-weight: 400\">et avancer sereinement vers la mise en conformit\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5a3fb4 lp-title elementor-widget elementor-widget-heading\" data-id=\"e5a3fb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Action n\u00b01 : cartographier les flux de facturation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70f3e6e elementor-widget elementor-widget-text-editor\" data-id=\"70f3e6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Avant de choisir une solution ou de modifier vos outils, commencez par <\/span><b>faire le point sur vos pratiques actuelles.<\/b><span style=\"font-weight: 400\"> Cela vous aidera \u00e0 rep\u00e9rer ce qui fonctionne, ce qui devra \u00e9voluer\u2026 <\/span>et o\u00f9 concentrer vos efforts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-717cf89 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"717cf89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15ed018 elementor-widget elementor-widget-image\" data-id=\"15ed018\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/09\/illu-section-partM.svg\" class=\"attachment-large size-large wp-image-34836\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-113172a eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"113172a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"113172a\" id=\"eael-data-table-wrapper-113172a\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-113172a\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-question.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Les questions \u00e0 se poser<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-target.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Pourquoi ?<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-check.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Que faire ?<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Quel volume de factures \u00e9mettez-vous et recevez-vous chaque mois ?<\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour prioriser les flux \u00e0 traiter et anticiper les efforts \u00e0 fournir pour se mettre en conformit\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Faites une estimation rapide (par mois ou par an) et notez les pics \u00e9ventuels. <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Avec qui \u00e9changez-vous des factures ? <\/b><span style=\"font-weight: 400\">(clients, fournisseurs, particuliers, \u00e0 l\u2019\u00e9tranger)<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour identifier si vous \u00eates concern\u00e9 par l\u2019e-invoicing, l\u2019e-reporting ou les deux. <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Classez vos clients et fournisseurs selon leur statut (B2B FR, B2C, international) pour identifier les obligations applicables. <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Vos outils de gestion de factures vous permettent-ils de g\u00e9n\u00e9rer et de recevoir des factures dans un format structur\u00e9 ? <\/b><span style=\"font-weight: 400\">(Factur-X, UBL, CII) <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour v\u00e9rifier si vous \u00eates en mesure de produire et de recevoir des factures conformes \u00e0 la r\u00e9forme.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">\u2192 Si vous avez d\u00e9j\u00e0 un outil, v\u00e9rifiez aupr\u00e8s de votre \u00e9diteur s\u2019il peut g\u00e9n\u00e9rer et\/ou recevoir un format structur\u00e9 ou s\u2019il pr\u00e9voit une mise \u00e0 jour.<\/span><\/p><p><span style=\"font-weight: 400\">\u2192 Sinon, mettez vous \u00e0 la recherche de la ou des PA adapt\u00e9es \u00e0 vos besoins.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Avez-vous des cas particuliers ? <\/b><span style=\"font-weight: 400\"><br \/><\/span><span style=\"font-weight: 400\">(auto facturation, abonnement, acomptes, notes de frais*\u2026)<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour rep\u00e9rer les situations sp\u00e9cifiques qui n\u00e9cessiteront un param\u00e9trage particulier et v\u00e9rifier que votre future PA saura les g\u00e9rer.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Identifiez et listez les sc\u00e9narios atypiques \u00e0 param\u00e9trer dans vos outils.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Quels processus internes sont \u00e0 revoir ?<\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Car l\u2019\u00e9mission, la validation, la r\u00e9ception ou encore le paiement des factures devront potentiellement \u00eatre repens\u00e9s.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Listez les \u00e9tapes actuelles du cycle de vie de la facture. Identifiez celles \u00e0 adapter pour tenir compte de la r\u00e9forme (d\u00e9lai, validation, archivage).<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb9159b elementor-widget elementor-widget-spacer\" data-id=\"fb9159b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0011447 elementor-widget elementor-widget-text-editor\" data-id=\"0011447\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>*Le saviez-vous ?<\/b><span style=\"font-weight: 400\"> Certaines notes de frais seront concern\u00e9es par la facturation \u00e9lectronique, par exemple les frais de restaurant de plus de 150 \u20ac.<\/span><\/p>\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<div class=\"elementor-element elementor-element-57dc12fe e-con-full e-flex e-con e-parent\" data-id=\"57dc12fe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-72f5f27a e-con-full e-flex e-con e-child\" data-id=\"72f5f27a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1be5b730 elementor-widget elementor-widget-image\" data-id=\"1be5b730\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f82e4b e-con-full e-flex e-con e-child\" data-id=\"9f82e4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41553205 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"41553205\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Le conseil de Julie<\/b><span style=\"font-weight: 400;\"> : pour rendre votre audit plus parlant et exploitable, r\u00e9alisez une cartographie claire de vos flux de facturation. Repr\u00e9sentez les types de factures (\u00e9mises\/re\u00e7ues), les acteurs impliqu\u00e9s et les outils utilis\u00e9s \u00e0 chaque \u00e9tape. Ce visuel, m\u00eame simple, deviendra un support pr\u00e9cieux dans vos \u00e9changes avec une PA : il permettra \u00e0 vos interlocuteurs de mieux comprendre vos besoins et de vous guider vers une solution parfaitement adapt\u00e9e.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1515c6d e-flex e-con-boxed e-con e-parent\" data-id=\"1515c6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ccb518 lp-title elementor-widget elementor-widget-heading\" data-id=\"5ccb518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Action n\u00b02 : s'\u00e9quiper d\u2019une ou plusieurs PA, en commen\u00e7ant par la r\u00e9ception<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a71a08 elementor-widget elementor-widget-text-editor\" data-id=\"7a71a08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Maintenant que vous avez une vue d\u2019ensemble sur vos flux de factures, il est temps de passer \u00e0 l\u2019\u00e9tape cl\u00e9 du projet : vous \u00e9quiper d\u2019une ou plusieurs PA. <\/span><b>Un choix structurant<\/b><span style=\"font-weight: 400;\">, qui conditionne votre mise en conformit\u00e9, la fluidit\u00e9 de vos \u00e9changes de factures avec vos partenaires\u2026 et la charge de travail quotidienne de vos \u00e9quipes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3da4bca e-con-full e-flex e-con e-child\" data-id=\"3da4bca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dbcdf9c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dbcdf9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Une ou plusieurs PA ? C\u2019est vous qui d\u00e9cidez.\u00a0<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-679f9d6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"679f9d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La r\u00e9forme vous laisse le choix : vous pouvez opter pour une seule PA afin de g\u00e9rer tous vos flux de factures (\u00e9mission et r\u00e9ception) ou bien en utiliser plusieurs, selon vos besoins. S\u2019il est tentant de passer par une PA g\u00e9n\u00e9raliste pour r\u00e9pondre aux diverses obligations de la r\u00e9forme, ces solutions restent souvent trop basiques et peu flexibles pour s\u2019adapter \u00e0 la r\u00e9alit\u00e9 de votre entreprise. De plus, l\u2019\u00e9mission et la r\u00e9ception de factures sont deux processus totalement diff\u00e9rents : ils n\u2019ont ni les m\u00eames \u00e9tapes, ni les m\u00eames parties prenantes, ni les m\u00eames int\u00e9grations ou donn\u00e9es. <\/span><b>C\u2019est pourquoi nous vous recommandons clairement de vous \u00e9quiper de deux PA distinctes, chacune d\u00e9di\u00e9e \u00e0 un usage sp\u00e9cifique. Cela vous permet de b\u00e9n\u00e9ficier d\u2019outils simples, pens\u00e9s pour des besoins pr\u00e9cis, avec les bonnes fonctionnalit\u00e9s pour chaque cas.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-f06afb1 e-con-full e-flex e-con e-parent\" data-id=\"f06afb1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e42bd38 e-con-full e-flex e-con e-child\" data-id=\"e42bd38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c156f1a elementor-widget elementor-widget-image\" data-id=\"c156f1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9e73d57 e-con-full e-flex e-con e-child\" data-id=\"9e73d57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4209d7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e4209d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Le conseil de Julie<\/b><span style=\"font-weight: 400;\"> : commencez par vous \u00e9quiper d\u2019une PA de r\u00e9ception, car vous devrez \u00eatre en mesure de recevoir des factures \u00e9lectroniques d\u00e8s l&rsquo;entr\u00e9e en vigueur de la r\u00e9forme en 2026.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2e4227 e-flex e-con-boxed e-con e-parent\" data-id=\"e2e4227\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a15f132 elementor-widget elementor-widget-text-editor\" data-id=\"a15f132\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Avant de faire votre choix, prenez le temps de vous poser les bonnes questions. Une PA bien choisie, c\u2019est une solution align\u00e9e avec <strong>vos besoins concrets, vos ressources et vos outils.<\/strong> Voici les points cl\u00e9s \u00e0 explorer pour avancer sereinement :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33657bf eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"33657bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"33657bf\" id=\"eael-data-table-wrapper-33657bf\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-33657bf\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-question.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Les questions \u00e0 se poser<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-target.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Pourquoi ?<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-check.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Que faire ?<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Quels b\u00e9n\u00e9fices souhaitez-vous retirer de votre PA ?<\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour choisir une PA adapt\u00e9e \u00e0 votre r\u00e9alit\u00e9 m\u00e9tier : taille d\u2019\u00e9quipe, besoin de suivi\u2026<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Identifiez les b\u00e9n\u00e9fices attendus et formalisez-les dans un cahier des charges. Ne vous limitez pas \u00e0 la conformit\u00e9 : la PA doit aussi s\u2019adapter \u00e0 vos processus. Privil\u00e9giez les solutions offrant les bonnes fonctionnalit\u00e9s (circuit de validation, statut, cycle de vie de la facture\u2026).<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Quelle est la capacit\u00e9 de votre entreprise \u00e0 d\u00e9ployer une PA ?<\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour anticiper le niveau d\u2019effort humain et organisationnel requis (ressources, d\u00e9lai, accompagnement).<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">\u00c9valuez vos ressources disponibles en interne (\u00e9quipe, temps, budget) et identifiez si un accompagnement externe est n\u00e9cessaire. <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Comment allez-vous int\u00e9grer la PA \u00e0 vos outils existants ?<\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour assurer une mise en service fluide et \u00e9viter les blocages techniques.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">\u2192 Si vous utilisez des outils, planifiez l\u2019int\u00e9gration avec vos prestataires. V\u00e9rifiez les formats d\u2019\u00e9changes et faites des tests pour vous assurer que les flux fonctionnent. <\/span><\/p><p><span style=\"font-weight: 400\">\u2192 Si vous n\u2019utilisez pas d\u2019outils, optez pour une plateforme flexible et \u00e9volutive, adapt\u00e9e \u00e0 la croissance de votre entreprise et capable de s&rsquo;int\u00e9grer facilement \u00e0 vos futurs syst\u00e8mes.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb9bff8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb9bff8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dae48ad\" data-id=\"dae48ad\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0a1ca60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a1ca60\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-19717f7\" data-id=\"19717f7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e76e27 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"2e76e27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"813\" height=\"1024\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/05\/illu-banner-postit.svg\" class=\"attachment-large size-large wp-image-25205\" alt=\"\" \/>\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9fd4095\" data-id=\"9fd4095\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dff238d elementor-widget elementor-widget-heading\" data-id=\"dff238d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">PA : comment faire le bon choix ?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d90f652 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d90f652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">D\u00e9couvrez comment choisir la PA la plus adapt\u00e9e \u00e0 vos besoins et transformer cette obligation en une opportunit\u00e9 pour votre entreprise.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dae781 elementor-widget elementor-widget-button\" data-id=\"4dae781\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bit.ly\/3H0rsfr\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u00e9l\u00e9charger le m\u00e9mo <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-906c270 e-flex e-con-boxed e-con e-parent\" data-id=\"906c270\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f36d03d e-con-full e-flex e-con e-child\" data-id=\"f36d03d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-11d21ea e-con-full e-flex e-con e-child\" data-id=\"11d21ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc65519 lp-title elementor-widget elementor-widget-heading\" data-id=\"bc65519\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Action n\u00b03 : pr\u00e9parer les \u00e9quipes et les processus au changement<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c76f95b elementor-widget elementor-widget-text-editor\" data-id=\"c76f95b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pour \u00eatre pleinement en conformit\u00e9, choisir une PA ne suffit pas. Il faut aussi pr\u00e9parer vos \u00e9quipes, ajuster vos pratiques et adapter vos processus. C\u2019est ce qui garantit une <strong>mise en \u0153uvre fluide et durable de la r\u00e9forme<\/strong> dans votre quotidien.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3725e7a eael-table-align-center eael-dt-th-align-left elementor-widget elementor-widget-eael-data-table\" data-id=\"3725e7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-data-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-data-table-wrap\" data-table_id=\"3725e7a\" id=\"eael-data-table-wrapper-3725e7a\" data-custom_responsive=\"false\">\n\t\t\t<table class=\"tablesorter eael-data-table center\" id=\"eael-data-table-3725e7a\">\n\t\t\t    <thead>\n\t\t\t        <tr class=\"table-header\">\n\t\t\t\t\t\t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-question.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Les questions \u00e0 se poser<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-target.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Pourquoi ?<\/span><\/th>\n\t\t\t        \t\t\t\t            <th class=\"\" id=\"\" colspan=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/ico-grey-check.svg\" class=\"eael-data-table-th-img\" style=\"width:24px;\" alt=\"\"><span class=\"data-table-header-text\">Que faire ?<\/span><\/th>\n\t\t\t        \t\t\t\t        <\/tr>\n\t\t\t    <\/thead>\n\t\t\t  \t<tbody>\n\t\t\t\t\t\t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Qui sont les personnes concern\u00e9es par le traitement des factures dans l\u2019entreprise ?<\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Pour identifier les \u00e9quipes \u00e0 impliquer dans le projet et \u00e9viter les angles morts.<\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Dressez la liste des collaborateurs concern\u00e9s dans chaque d\u00e9partement et pr\u00e9voyez un plan de formation pour chacun. <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Vos \u00e9quipes sont-elles pr\u00eates pour la r\u00e9forme ?<\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour anticiper les besoins en formation ou en accompagnement au changement.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">\u00c9valuez le niveau de ma\u00eetrise des outils actuels et \u00e0 venir. <\/span><span style=\"font-weight: 400\">Pr\u00e9parez des supports de formation simples ou une session de formation d\u00e9di\u00e9e. <\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><b>Comment garantir que les nouveaux processus li\u00e9s \u00e0 la facturation sont p\u00e9rennes et respect\u00e9s ? <\/b><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Pour ancrer les nouveaux r\u00e9flexes dans la dur\u00e9e et s\u2019assurer que les bonnes pratiques li\u00e9es \u00e0 la r\u00e9forme sont appliqu\u00e9es par toutes les \u00e9quipes au quotidien.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t   \t\t\t\t\t\t\t\t\t\t\t<td colspan=\"\" rowspan=\"\" class=\"\" id=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"td-content-wrapper\"><div class=\"td-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400\">Organisez un retour d\u2019exp\u00e9rience quelques semaines apr\u00e8s le lancement. <\/span><span style=\"font-weight: 400\"><br \/><\/span><span style=\"font-weight: 400\">D\u00e9signez un r\u00e9f\u00e9rent sur la facturation \u00e9lectronique.\u00a0<\/span><\/p><p><span style=\"font-weight: 400\">Int\u00e9grez la r\u00e9forme dans vos formations internes. <\/span><span style=\"font-weight: 400\"><br \/><\/span><span style=\"font-weight: 400\">Planifiez un point de contr\u00f4le r\u00e9gulier.<\/span><\/p>\t\t\t\t\t\t\t\t\t\t\t\t<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t\t\t\t<tr>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr>\n\t\t\t        \t\t\t    <\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t  \t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbfb9e6 elementor-widget elementor-widget-spacer\" data-id=\"bbfb9e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-c02200a e-con-full e-flex e-con e-parent\" data-id=\"c02200a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3e9e791 e-con-full e-flex e-con e-child\" data-id=\"3e9e791\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2efa11a elementor-widget elementor-widget-image\" data-id=\"2efa11a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/02\/ico-idea.svg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55f4008 e-con-full e-flex e-con e-child\" data-id=\"55f4008\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b3e5b59 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b3e5b59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Le conseil de Julie<\/b><span style=\"font-weight: 400\"> : plus vos \u00e9quipes comprendront ce qui change concr\u00e8tement pour elles, plus la transition sera fluide. A cette fin, vous pouvez cr\u00e9er un kit interne (checklist, tuto, contacts utiles) pour leur expliquer simplement la r\u00e9forme, ses implications et r\u00e9pondre \u00e0 leurs questions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab66231 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab66231\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2737ffa\" data-id=\"2737ffa\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-39e2a76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39e2a76\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0d427e2\" data-id=\"0d427e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8c9f5f7 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"8c9f5f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"813\" height=\"1024\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/05\/illu-banner-postit.svg\" class=\"attachment-large size-large wp-image-25205\" alt=\"\" \/>\t\t\t\t\t\t\t\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1742d92\" data-id=\"1742d92\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70ef99d elementor-widget elementor-widget-heading\" data-id=\"70ef99d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">La r\u00e9forme de la facturation \u00e9lectronique, \u00e9tape par \u00e9tape<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f17a0e4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f17a0e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Checklist, \u00e9ch\u00e9ances, actions \u00e0 mener&#8230; Anticipez les obligations de la r\u00e9forme pour avancer sereinement vers la conformit\u00e9.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e6e6a elementor-widget elementor-widget-button\" data-id=\"32e6e6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bit.ly\/43z5UOC\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u00e9l\u00e9charger le r\u00e9troplanning<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-b3376b2 e-flex e-con-boxed e-con e-parent\" data-id=\"b3376b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6ea62661 e-con-full e-flex e-con e-child\" data-id=\"6ea62661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bbd55fd elementor-widget elementor-widget-image\" data-id=\"2bbd55fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"20\" height=\"21\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2025\/04\/eye.svg\" class=\"attachment-full size-full wp-image-28252\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4453ed elementor-widget elementor-widget-shortcode\" data-id=\"4453ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-407bb429 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"407bb429\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-2230eba elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"21\" viewBox=\"0 0 20 21\" fill=\"none\"><path d=\"M6.66667 2.16667C6.20643 2.16667 5.83333 2.53977 5.83333 3.00001V3.83334H5C3.61929 3.83334 2.5 4.95263 2.5 6.33334V8.83334H17.5V6.33334C17.5 4.95263 16.3807 3.83334 15 3.83334H14.1667V3.00001C14.1667 2.53977 13.7936 2.16667 13.3333 2.16667C12.8731 2.16667 12.5 2.53977 12.5 3.00001V3.83334H7.5V3.00001C7.5 2.53977 7.1269 2.16667 6.66667 2.16667ZM15 5.50001C15.4602 5.50001 15.8333 5.8731 15.8333 6.33334V7.16667H4.16667V6.33334C4.16667 5.8731 4.53976 5.50001 5 5.50001H15ZM2.5 9.66667V16.3333C2.5 17.7141 3.61929 18.8333 5 18.8333H15C16.3807 18.8333 17.5 17.7141 17.5 16.3333V9.66667H15.8333V16.3333C15.8333 16.7936 15.4602 17.1667 15 17.1667H5C4.53976 17.1667 4.16667 16.7936 4.16667 16.3333V9.66667H2.5ZM5.83333 11.75C5.83333 11.0596 6.39298 10.5 7.08333 10.5H7.91667C8.60702 10.5 9.16667 11.0596 9.16667 11.75V12.5833C9.16667 13.2737 8.60702 13.8333 7.91667 13.8333H7.08333C6.39298 13.8333 5.83333 13.2737 5.83333 12.5833V11.75Z\" fill=\"#667799\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t<span class=\"elementor-post-info__item-prefix\">Publi\u00e9 le<\/span>\n\t\t\t\t\t\t\t\t\t\t<time>28 avril 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\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<div class=\"elementor-element elementor-element-64fa7a04 footer e-flex e-con-boxed e-con e-parent\" data-id=\"64fa7a04\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-352dd5b0 e-con-full e-flex e-con e-child\" data-id=\"352dd5b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c324cc8 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"6c324cc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"520\" height=\"171\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023.png\" class=\"attachment-full size-full wp-image-16975\" alt=\"\" srcset=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023.png 520w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023-300x99.png 300w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/logo-lucca-2023-360x118.png 360w, https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2022\/11\/elementor\/thumbs\/logo-lucca-2023-q9jt8jabh2lg1do22zxvtc2389q8intt77pb8qiouk.png 138w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7040f51c e-con-full e-flex e-con e-child\" data-id=\"7040f51c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2017930a elementor-widget elementor-widget-text-editor\" data-id=\"2017930a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a9 Lucca 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\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>Glossaire Archivage \u00e9lectronique : conservation des factures dans un format s\u00e9curis\u00e9, garantissant leur int\u00e9grit\u00e9 et leur accessibilit\u00e9 pendant une dur\u00e9e l\u00e9gale (souvent 10 ans). \u00a0 B2B (Business to Business) : d\u00e9signe les transactions commerciales entre&#8230;<\/p>\n","protected":false},"author":39,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"one-pager.php","meta":{"inline_featured_image":false,"footnotes":""},"folder":[198],"class_list":["post-29043","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/pages\/29043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/39"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=29043"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/pages\/29043\/revisions"}],"predecessor-version":[{"id":34936,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/pages\/29043\/revisions\/34936"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=29043"}],"wp:term":[{"taxonomy":"folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/folder?post=29043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}