{"id":2771,"date":"2019-07-01T17:45:23","date_gmt":"2019-07-01T16:45:23","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=2771"},"modified":"2025-05-14T15:37:40","modified_gmt":"2025-05-14T14:37:40","slug":"stockage-justificatifs-numerises","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/stockage-justificatifs-numerises","title":{"rendered":"Justificatifs de frais num\u00e9ris\u00e9s : un stockage s\u00e9curis\u00e9 s\u2019impose"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2771\" class=\"elementor elementor-2771\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f0c6cc1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0c6cc1\" 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-6479201\" data-id=\"6479201\" 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-db8dfe9 elementor-widget elementor-widget-text-editor\" data-id=\"db8dfe9\" 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 r\u00e9glementation fiscale a ouvert la possibilit\u00e9 de conserver num\u00e9riquement l&rsquo;ensemble des justificatifs de frais, y compris ceux \u00e9mis \u00e0 l&rsquo;origine sur papier. Pour \u00eatre conforme aux exigences\u00a0de l&rsquo;Urssaf et de l&rsquo;administration fiscale, le stockage des fichiers doit r\u00e9pondre \u00e0 des r\u00e8gles de s\u00e9curit\u00e9 strictes.<\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17f6455 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17f6455\" 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-cb7df40\" data-id=\"cb7df40\" 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-dc52c60 elementor-widget elementor-widget-table-of-contents\" data-id=\"dc52c60\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&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;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__dc52c60\" 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 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\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<\/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-1e45f09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e45f09\" 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-9349f1f\" data-id=\"9349f1f\" 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-c38352d elementor-widget elementor-widget-heading\" data-id=\"c38352d\" 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\">Des fichiers disponibles \u00e0 la demande<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c93d9a elementor-widget elementor-widget-text-editor\" data-id=\"5c93d9a\" 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>L&rsquo;archivage des justificatifs de notes de frais, au format papier ou num\u00e9ris\u00e9s, doit r\u00e9pondre \u00e0 deux exigences :<\/p><ul><li>Pr\u00e9server les fichiers pendant la dur\u00e9e pr\u00e9vue par la loi.<\/li><li>Les rendre consultables \u00e0 tout moment.<\/li><\/ul><p>On ne peut donc pas se contenter de les enregistrer sur l&rsquo;ordinateur du comptable. Voici trois crit\u00e8res cl\u00e9s pour une solution de stockage des justificatifs ad\u00e9quate.<\/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-5156e53 elementor-widget elementor-widget-heading\" data-id=\"5156e53\" 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\"><span style=\"letter-spacing: 0px\">Assurer la p\u00e9rennit\u00e9 des justificatifs de note de frais<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcbf8e elementor-widget elementor-widget-text-editor\" data-id=\"2bcbf8e\" 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 solution de stockage doit \u00e9liminer les risques de perte des documents. Elle doit pour cela reposer sur\u00a0:<\/p><ul><li>La redondance des supports de stockage. Cette r\u00e9plication \u00e9vite la d\u00e9faillance d\u2019un disque dur qui entra\u00eenerait la perte de l\u2019unique fichier du justificatif de note de frais scann\u00e9.<\/li><li>La duplication des donn\u00e9es sur des sites distants. Si un data center est r\u00e9duit en cendres par un incendie, les copies situ\u00e9es \u00e0 cent kilom\u00e8tres de l\u00e0 ne seront pas impact\u00e9es.<\/li><li>La cr\u00e9ation de copies de sauvegarde r\u00e9guli\u00e8res pour se pr\u00e9munir des fichiers corrompus.<\/li><\/ul><p>Si certaines de ces copies sont crypt\u00e9es, vous limitez en outre les risques d&rsquo;alt\u00e9ration frauduleuse des documents, qui leur ferait perdre leur caract\u00e8re opposable \u00e0 l&rsquo;administration.<\/p><p>En outre, l\u2019acc\u00e8s au dispositif d\u2019archivage doit \u00eatre contr\u00f4l\u00e9\u00a0: il faut pr\u00e9venir les erreurs humaines et les actes de malveillance, en contr\u00f4lant l\u2019acc\u00e8s physique aux serveurs d\u2019archivage, mais aussi en \u00e9liminant la possibilit\u00e9 de supprimer \u00e0 distance toutes les copies.<\/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-d35e328 elementor-widget elementor-widget-heading\" data-id=\"d35e328\" 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\">Instaurer des proc\u00e9dures document\u00e9es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39f392d elementor-widget elementor-widget-text-editor\" data-id=\"39f392d\" 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 Livre des proc\u00e9dures fiscales impose que le dispositif d&rsquo;archivage soit bas\u00e9 sur une \u00ab\u00a0organisation document\u00e9e\u00a0\u00bb faisant a minima l\u2019objet de \u00ab\u00a0contr\u00f4les internes\u00a0\u00bb.<\/p><p>Il faut pour cela \u00e9tablir un document \u00e9crit qui d\u00e9taille comment les fichiers et leurs copies de sauvegarde sont archiv\u00e9s, par qui, \u00e0 quel moment, par quel canal, etc.<\/p><p>Une personne, un collaborateur ou un prestataire, doit \u00eatre sp\u00e9cifiquement mandat\u00e9e pour s\u2019assurer de la bonne application de ces proc\u00e9dures.<\/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-79edfbf elementor-widget elementor-widget-heading\" data-id=\"79edfbf\" 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\">Opter pour un op\u00e9rateur certifi\u00e9 ISO 27\u00a0001<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-630f5d5 elementor-widget elementor-widget-text-editor\" data-id=\"630f5d5\" 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>Pour externaliser le stockage des fichiers num\u00e9ris\u00e9s, il est recommand\u00e9 de faire appel \u00e0 des op\u00e9rateurs b\u00e9n\u00e9ficiant de la norme ISO 27\u00a0001 : 2005 \u00ab\u00a0Syst\u00e8me de management de la s\u00e9curit\u00e9 de l&rsquo;information\u00a0\u00bb.<\/p><p>Cette norme est un crit\u00e8re fort pour \u00e9valuer la robustesse d&rsquo;un service d&rsquo;h\u00e9bergement, car elle impose des exigences fortes, tant sur l&rsquo;am\u00e9lioration continue du syst\u00e8me de s\u00e9curit\u00e9 que sur l&rsquo;analyse des risques et leur traitement.<\/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\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-123ae292 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"123ae292\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b3551d5 e-flex e-con-boxed e-con e-child\" data-id=\"b3551d5\" 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-6be9369e elementor-widget elementor-widget-heading\" data-id=\"6be9369e\" 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\">Simplifiez votre gestion des notes de frais<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bcc38f9 elementor-widget elementor-widget-text-editor\" data-id=\"4bcc38f9\" 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<div class=\"elementor-element elementor-element-7fb56193 elementor-widget elementor-widget-heading\" data-id=\"7fb56193\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div class=\"elementor-widget-container\">Avec Lucca Notes de frais, ma\u00eetrisez le montant des frais, jetez vos justificatifs papier et basculez le tout en comptabilit\u00e9 et en paie.<\/div><\/div>\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-28e37dc7 elementor-widget elementor-widget-button\" data-id=\"28e37dc7\" 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:\/\/info.lucca.fr\/l\/950782\/2024-04-19\/5xzdzk\" 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\">Tester la solution<\/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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La r\u00e9glementation fiscale a ouvert la possibilit\u00e9 de conserver num\u00e9riquement l&rsquo;ensemble des justificatifs de frais, y compris ceux \u00e9mis \u00e0 l&rsquo;origine sur papier. Pour \u00eatre conforme aux exigences\u00a0de l&rsquo;Urssaf et de l&rsquo;administration fiscale, le stockage&#8230;<\/p>\n","protected":false},"author":10,"featured_media":30084,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[],"post_folder":[],"class_list":["post-2771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-depenses"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=2771"}],"version-history":[{"count":1,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2771\/revisions"}],"predecessor-version":[{"id":30087,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2771\/revisions\/30087"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/30084"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=2771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=2771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=2771"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=2771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}