{"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\u2019ensemble des justificatifs de frais, y compris ceux \u00e9mis \u00e0 l\u2019origine sur papier. Pour \u00eatre conforme aux exigences\u00a0de l\u2019Urssaf et de l\u2019administration 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\u2019archivage 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\u2019ordinateur 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\u2019alt\u00e9ration frauduleuse des documents, qui leur ferait perdre leur caract\u00e8re opposable \u00e0 l\u2019administration.<\/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\u2019archivage 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\u2019information\u00a0\u00bb.<\/p><p>Cette norme est un crit\u00e8re fort pour \u00e9valuer la robustesse d\u2019un service d\u2019h\u00e9bergement, car elle impose des exigences fortes, tant sur l\u2019am\u00e9lioration continue du syst\u00e8me de s\u00e9curit\u00e9 que sur l\u2019analyse 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\u2019ensemble des justificatifs de frais, y compris ceux \u00e9mis \u00e0 l\u2019origine sur papier. Pour \u00eatre conforme aux exigences\u00a0de l\u2019Urssaf et de l\u2019administration 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}]}}