{"id":2773,"date":"2019-05-29T17:58:50","date_gmt":"2019-05-29T16:58:50","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=2773"},"modified":"2026-05-07T15:01:22","modified_gmt":"2026-05-07T14:01:22","slug":"autorite-certification","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/autorite-certification","title":{"rendered":"Notes de frais d\u00e9mat\u00e9rialis\u00e9es : \u00e0 quelle autorit\u00e9 de certification se fier ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2773\" class=\"elementor elementor-2773\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca063a e-flex e-con-boxed e-con e-parent\" data-id=\"1ca063a\" 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-44b894d elementor-widget elementor-widget-text-editor\" data-id=\"44b894d\" 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>Les factures et tickets papiers scann\u00e9s sont opposables \u00e0 l\u2019administration en cas de contr\u00f4le depuis le 31\u00a0mars\u00a02017. Il est toutefois n\u00e9cessaire de signer \u00e9lectroniquement ces documents, ce qui implique de faire appel \u00e0 une autorit\u00e9 de certification qui rel\u00e8ve du RGS* ou de l\u2019eIDAS. Explications.<\/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-5e1a45cc e-con-full e-flex e-con e-child\" data-id=\"5e1a45cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b5b5cc7 elementor-widget elementor-widget-heading\" data-id=\"6b5b5cc7\" 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\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82c242 elementor-widget elementor-widget-text-editor\" data-id=\"82c242\" 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;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La <\/span><b>d\u00e9mat\u00e9rialisation des notes de frais<\/b><span style=\"font-weight: 400;\"> est l\u00e9gale depuis 2017 : les tickets papier scann\u00e9s et sign\u00e9s \u00e9lectroniquement sont opposables \u00e0 l\u2019Urssaf et au fisc.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les justificatifs d\u00e9mat\u00e9rialis\u00e9s doivent \u00eatre <\/span><b>sign\u00e9s \u00e9lectroniquement ou appos\u00e9s d\u2019un cachet serveur<\/b><span style=\"font-weight: 400;\"> garantissant l\u2019int\u00e9grit\u00e9 du document (absence de modification).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deux normes garantissent la fiabilit\u00e9 de la signature : le <\/span><b>RGS<\/b><span style=\"font-weight: 400;\"> (fran\u00e7ais) et l\u2019<\/span><b>eIDAS\/eIDAS v2<\/b><span style=\"font-weight: 400;\"> (europ\u00e9en). Depuis novembre 2024, <\/span><b>eIDAS v2 renforce les exigences de s\u00e9curit\u00e9<\/b><span style=\"font-weight: 400;\"> (authentification multi-facteur, s\u00e9curit\u00e9 renforc\u00e9e).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019autorit\u00e9 de certification doit \u00eatre <\/span><b>r\u00e9f\u00e9renc\u00e9e par l\u2019ANSSI<\/b><span style=\"font-weight: 400;\"> (liste TSL) pour \u00eatre accept\u00e9e par l\u2019administration. La <\/span><b>certification Adobe AATL<\/b><span style=\"font-weight: 400;\"> offre une couche de confiance suppl\u00e9mentaire.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En 2025, utiliser des <\/span><b>solutions SaaS modernes<\/b><span style=\"font-weight: 400;\"> (Docusign, Universign, Adobe Sign) facilite la conformit\u00e9 eIDAS v2 et offre une meilleure exp\u00e9rience utilisateur.<\/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-36ec0f3c e-con-full e-flex e-con e-parent\" data-id=\"36ec0f3c\" 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-5c34b97c elementor-widget elementor-widget-heading\" data-id=\"5c34b97c\" 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\">Allez \u00e0 l'essentiel<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40989a1e elementor-widget elementor-widget-text-editor\" data-id=\"40989a1e\" 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>Obtenez un r\u00e9sum\u00e9 clair et structur\u00e9 pour rep\u00e9rer rapidement les points cl\u00e9s.<\/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-63dc305e e-con-full e-flex e-con e-child\" data-id=\"63dc305e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-10883ae6 e-con-full e-flex e-con e-child\" data-id=\"10883ae6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/chat.openai.com\/?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fautorite-certification+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40f292ee elementor-widget elementor-widget-image\" data-id=\"40f292ee\" 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\/2026\/04\/chatgpt.svg\" title=\"chatgpt\" alt=\"chatgpt\" 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 class=\"elementor-element elementor-element-317213f1 elementor-widget elementor-widget-text-editor\" data-id=\"317213f1\" 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>Chatgpt<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-47c4076 e-con-full e-flex e-con e-child\" data-id=\"47c4076\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/gemini.google.com\/guided-learning?query=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fautorite-certification+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f77c810 elementor-widget elementor-widget-image\" data-id=\"1f77c810\" 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\/2026\/04\/ico-gemini.svg\" title=\"ico-gemini\" alt=\"ico-gemini\" 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 class=\"elementor-element elementor-element-12ed3367 elementor-widget elementor-widget-text-editor\" data-id=\"12ed3367\" 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>Gemini<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-29ecd439 e-con-full e-flex e-con e-child\" data-id=\"29ecd439\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/claude.ai\/new?q=Fais+un+r%C3%A9sum%C3%A9+structur%C3%A9+de+cet+article+https%3A%2F%2Fwww.lucca.fr%2Fmagazine%2Fadministration%2Fgestion-depenses%2Fautorite-certification+%3A+id%C3%A9es+principales%2C+points+cl%C3%A9s+%28bullets%29%2C+2-3+actions+concr%C3%A8tes.\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-335856a9 elementor-widget elementor-widget-image\" data-id=\"335856a9\" 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\/2026\/04\/claude.svg\" title=\"claude\" alt=\"claude\" 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 class=\"elementor-element elementor-element-7fb2c659 elementor-widget elementor-widget-text-editor\" data-id=\"7fb2c659\" 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>Claude<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\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-0830bff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0830bff\" 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-817b401\" data-id=\"817b401\" 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-b714589 elementor-widget elementor-widget-table-of-contents\" data-id=\"b714589\" 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;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&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__b714589\" 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<div class=\"elementor-element elementor-element-dff1541 elementor-widget elementor-widget-text-editor\" data-id=\"dff1541\" 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<h2>Archivage : le tout num\u00e9rique est possible<\/h2><p>Depuis 2004, les factures \u00e9mises directement au format num\u00e9rique, comme les justificatifs de Voyages-SNCF, pouvaient \u00eatre conserv\u00e9es telles quelles, sans qu\u2019il soit n\u00e9cessaire de les imprimer.<\/p><p>Depuis le 31 mars 2017, les justificatifs de note de frais papier, scann\u00e9s et archiv\u00e9s en bonne et due forme, suffisent \u00e9galement en cas de contr\u00f4le de l\u2019Urssaf ou du fisc. L\u2019arr\u00eat\u00e9 du 23 mai 2019 a harmonis\u00e9 les exigences. En 2025, le <strong>contexte r\u00e9glementaire a \u00e9volu\u00e9<\/strong> avec l\u2019<strong>eIDAS v2<\/strong> (novembre 2024), qui renforce les exigences de s\u00e9curit\u00e9 et d\u2019authentification pour les signatures \u00e9lectroniques. L\u2019Urssaf et le fisc reconnaissent les justificatifs d\u00e9mat\u00e9rialis\u00e9s conformes \u00e0 ces nouvelles normes.<\/p><p>Il n\u2019est donc plus indispensable de conserver des monceaux de facturettes dans ses placards \u00e0 archives.<\/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-c926533 elementor-widget elementor-widget-text-editor\" data-id=\"c926533\" 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<h2>S\u2019\u00e9pargner l\u2019archivage des justificatifs de note de frais<\/h2><p>La d\u00e9mat\u00e9rialisation \u00e0 valeur probante repose sur l\u2019int\u00e9grit\u00e9 des documents archiv\u00e9s, c\u2019est-\u00e0-dire l\u2019absence de modification du fichier informatique \u00e9tabli depuis l\u2019original.<\/p><p>Pour r\u00e9pondre \u00e0 cette exigence, il est imp\u00e9ratif de signer \u00e9lectroniquement les documents ou d\u2019y apposer un cachet serveur, qui est une signature \u00e9lectronique de personne morale. Dans les deux cas, on utilise un certificat \u00e9lectronique obtenu aupr\u00e8s d\u2019une autorit\u00e9 de certification, qui atteste de l\u2019identit\u00e9 du signataire.<\/p><p>La pr\u00e9sence d\u2019une signature \u00e9lectronique garantit que le document n\u2019a pas \u00e9t\u00e9 modifi\u00e9 : toute alt\u00e9ration du document apr\u00e8s la signature invalide cette derni\u00e8re.<\/p><p>Le cachet serveur ou la signature \u00e9lectronique doivent reposer sur un certificat conforme au <strong>r\u00e9f\u00e9rentiel g\u00e9n\u00e9ral de s\u00e9curit\u00e9 (RGS)<\/strong> ou, depuis 2024, au <strong>r\u00e8glement eIDAS r\u00e9vis\u00e9 (eIDAS v2, entr\u00e9 en vigueur en novembre 2024)<\/strong>. L\u2019autorit\u00e9 de certification doit \u00eatre r\u00e9f\u00e9renc\u00e9e sur la <strong>Trust-service Status List (TSL)<\/strong> de l\u2019ANSSI. Les deux normes (RGS et eIDAS v2) sont d\u00e9sormais \u00e9quivalentes et accept\u00e9es par l\u2019administration fran\u00e7aise.<\/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-4234879 elementor-widget elementor-widget-text-editor\" data-id=\"4234879\" 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<h2>eIDAS ou RGS* : 2 normes \u00e9quivalentes<\/h2><p><strong>RGS*<\/strong>. Le r\u00e9f\u00e9rentiel g\u00e9n\u00e9ral de s\u00e9curit\u00e9 (RGS) est un cadre r\u00e9glementaire fran\u00e7ais dont l\u2019objet est \u00ab\u00a0d\u2019instaurer la confiance dans les \u00e9changes au sein de l\u2019administration et avec les citoyens\u00a0\u00bb. Il a \u00e9t\u00e9 instaur\u00e9 par le d\u00e9cret n\u00b02010-112 du 2\u00a0f\u00e9vrier\u00a02010 en application de l\u2019ordonnance n\u00b02005-1516 du 8\u00a0d\u00e9cembre\u00a02005.<\/p><p>Une autorit\u00e9 de certification accr\u00e9dit\u00e9e RGS est donc reconnue comme fiable par les autorit\u00e9s fran\u00e7aises.<\/p><p>Le niveau une \u00e9toile s\u2019applique aux certificats \u00e9lectroniques \u00e9mis sous format logiciel, c\u2019est-\u00e0-dire qui peuvent \u00eatre utilis\u00e9s pour signer sans utiliser de dispositif physique.<\/p><p><strong>eIDAS<\/strong>. Les crit\u00e8res pour \u00eatre r\u00e9f\u00e9renc\u00e9 comme prestataire de service de confiance sur la Trust-service Status List sont pos\u00e9s par le <a href=\"http:\/\/solidarites-sante.gouv.fr\/IMG\/pdf\/tr1_deloffre.pdf\">r\u00e8glement europ\u00e9en n\u00b0910\/2014 du 23\u00a0juillet\u00a02014<\/a>\u00a0sur l\u2019identification \u00e9lectronique et les services de confiance, dit \u00ab\u00a0eIDAS\u00a0\u00bb. En France, l\u2019ANSSI certifie les autorit\u00e9s de confiance en application de ces crit\u00e8res.<\/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-eb0fbc6 elementor-widget elementor-widget-text-editor\" data-id=\"eb0fbc6\" 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<h2>Le plus : une autorit\u00e9 de certification r\u00e9f\u00e9renc\u00e9e par Adobe<\/h2><p>La force d\u2019une signature \u00e9lectronique est li\u00e9e \u00e0 la fiabilit\u00e9 et \u00e0 la notori\u00e9t\u00e9 de l\u2019autorit\u00e9 de certification. La certification RGS* ou eIDAS sont des crit\u00e8res de fiabilit\u00e9 tr\u00e8s forts, mais encore peu connus de tous.<\/p><p>Afin d\u2019aider l\u2019utilisateur \u00e0 \u00e9valuer la qualit\u00e9 d\u2019une signature \u00e9lectronique, l\u2019application Acrobat Reader \u00e9dit\u00e9e par Adobe, l\u2019entreprise cr\u00e9atrice du format PDF, est capable d\u2019interroger une liste des autorit\u00e9s de certification reconnues.<\/p><p>Le programme <em>Adobe Approved Trust List<\/em> (AATL) \u00e9tablit cette liste de confiance en fonction d\u2019exigences techniques li\u00e9es aux m\u00e9thodes d\u2019identification utilis\u00e9es pour le cachet serveur ou la signature \u00e9lectronique.<\/p><p>La reconnaissance AATL d\u2019Adobe offre l\u2019avantage de faire appara\u00eetre la mention <span style=\"font-weight: 400\">\u00ab\u00a0<\/span>Sign\u00e9 au moyen d\u2019une signature valable<span style=\"font-weight: 400\">\u00a0\u00bb<\/span> sur les justificatifs de frais num\u00e9ris\u00e9s par l\u2019interm\u00e9diaire de ces autorit\u00e9s de certification, lorsqu\u2019ils sont ouverts dans Acrobat.<\/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-db1680c e-flex e-con-boxed e-con e-parent\" data-id=\"db1680c\" 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-814b051 elementor-widget elementor-widget-text-editor\" data-id=\"814b051\" 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<h2><b>Checklist pour d\u00e9mat\u00e9rialiser vos notes de frais en 2025<\/b><\/h2><p>\u2705 V\u00e9rifier que votre prestataire de signature \u00e9lectronique est conforme eIDAS v2 ET RGS<br \/>\u2705 S\u2019assurer que les justificatifs scann\u00e9s b\u00e9n\u00e9ficient d\u2019une signature ou d\u2019un cachet serveur<br \/>\u2705 Utiliser une autorit\u00e9 de certification r\u00e9f\u00e9renc\u00e9e par l\u2019ANSSI (v\u00e9rifiable sur la TSL)<br \/>\u2705 Conserver les documents sign\u00e9s dans un format p\u00e9renne (PDF, PDF-A)<br \/>\u2705 Documenter votre processus de d\u00e9mat\u00e9rialisation (tra\u00e7abilit\u00e9)<br \/>\u2705 Tester l\u2019ouverture des documents dans Acrobat Reader (reconnaissance AATL)<\/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-6f83c701 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"6f83c701\" 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-7a24bbbd e-flex e-con-boxed e-con e-child\" data-id=\"7a24bbbd\" 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-2852d734 elementor-widget elementor-widget-heading\" data-id=\"2852d734\" 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\">Optimisez la gestion de vos frais et de vos achats<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2012da elementor-widget elementor-widget-text-editor\" data-id=\"c2012da\" 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>Optez pour une politique de frais ma\u00eetris\u00e9e, une saisie automatique de vos d\u00e9penses et une centralisation de vos factures avec Lucca Factures et Notes de frais.<\/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-19c6213a elementor-widget elementor-widget-button\" data-id=\"19c6213a\" 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\/2024-04-12\/5xyq1m\" 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 gratuitement 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<div class=\"elementor-element elementor-element-ca0c2f4 e-flex e-con-boxed e-con e-parent\" data-id=\"ca0c2f4\" 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-40a1780 elementor-widget elementor-widget-heading\" data-id=\"40a1780\" 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\">Questions fr\u00e9quentes sur les notes de frais d\u00e9mat\u00e9rialis\u00e9es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe21c2 elementor-widget elementor-widget-n-accordion\" data-id=\"efe21c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&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-2510\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2510\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quel est le certificat minimum obligatoire pour d\u00e9mat\u00e9rialiser des notes de frais en 2025 ? <\/h3><\/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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/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-2510\" class=\"elementor-element elementor-element-b43f5ca e-con-full e-flex e-con e-child\" data-id=\"b43f5ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2510\" class=\"elementor-element elementor-element-db37653 e-flex e-con-boxed e-con e-child\" data-id=\"db37653\" 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-879e4ba elementor-widget elementor-widget-text-editor\" data-id=\"879e4ba\" 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;\">Un certificat conforme au <\/span><b>RGS<\/b><span style=\"font-weight: 400;\"> ou \u00e0 l\u2019<\/span><b>eIDAS v2<\/b><span style=\"font-weight: 400;\">, d\u00e9livr\u00e9 par une <\/span><b>autorit\u00e9 de certification r\u00e9f\u00e9renc\u00e9e par l\u2019ANSSI<\/b><span style=\"font-weight: 400;\"> (liste TSL). eIDAS v2 (depuis novembre 2024) impose des exigences plus strictes (authentification multi-facteur). V\u00e9rifier que votre prestataire est explicitement conforme eIDAS v2.<\/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\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2511\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2511\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Faut-il absolument utiliser Adobe pour la d\u00e9mat\u00e9rialisation des notes de frais ? <\/h3><\/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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/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-2511\" class=\"elementor-element elementor-element-f374925 e-con-full e-flex e-con e-child\" data-id=\"f374925\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2511\" class=\"elementor-element elementor-element-da2a59a e-flex e-con-boxed e-con e-child\" data-id=\"da2a59a\" 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-388a994 elementor-widget elementor-widget-text-editor\" data-id=\"388a994\" 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>Non.<\/b><span style=\"font-weight: 400;\"> Adobe n\u2019est pas obligatoire, mais sa <\/span><b>certification AATL<\/b><span style=\"font-weight: 400;\"> offre une valeur ajout\u00e9e : elle permet \u00e0 Acrobat Reader d\u2019afficher \u00ab Sign\u00e9 au moyen d\u2019une signature valable \u00bb. Des solutions alternatives (Docusign, Universign) sont parfaitement valides si elles sont <\/span><b>conformes eIDAS v2 et ANSSI<\/b><span style=\"font-weight: 400;\">.<\/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\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2512\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2512\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelles sont les cons\u00e9quences de l'eIDAS v2 pour les entreprises d\u00e9mat\u00e9rialisant leurs notes de frais ? <\/h3><\/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 aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/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-2512\" class=\"elementor-element elementor-element-4f42eba e-con-full e-flex e-con e-child\" data-id=\"4f42eba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5962f7 elementor-widget elementor-widget-text-editor\" data-id=\"d5962f7\" 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\u2019<\/span><b>eIDAS v2 renforce la s\u00e9curit\u00e9<\/b><span style=\"font-weight: 400;\"> : obligation d\u2019authentification qualifi\u00e9e plus stricte, potentiellement avec <\/span><b>multi-facteur<\/b><span style=\"font-weight: 400;\">. Les entreprises doivent v\u00e9rifier que leur prestataire de signature \u00e9lectronique est <\/span><b>\u00e0 jour eIDAS v2<\/b><span style=\"font-weight: 400;\">. Les solutions obsol\u00e8tes bas\u00e9es sur eIDAS v1 (2014) ne seront plus conformes.<\/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\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quel est le certificat minimum obligatoire pour d\\u00e9mat\\u00e9rialiser des notes de frais en 2025 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Un certificat conforme au RGS ou \\u00e0 l\u2019eIDAS v2, d\\u00e9livr\\u00e9 par une autorit\\u00e9 de certification r\\u00e9f\\u00e9renc\\u00e9e par l\u2019ANSSI (liste TSL). eIDAS v2 (depuis novembre 2024) impose des exigences plus strictes (authentification multi-facteur). V\\u00e9rifier que votre prestataire est explicitement conforme eIDAS v2.\"}},{\"@type\":\"Question\",\"name\":\"Faut-il absolument utiliser Adobe pour la d\\u00e9mat\\u00e9rialisation des notes de frais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non. Adobe n\u2019est pas obligatoire, mais sa certification AATL offre une valeur ajout\\u00e9e : elle permet \\u00e0 Acrobat Reader d\u2019afficher \\u00ab Sign\\u00e9 au moyen d\u2019une signature valable \\u00bb. Des solutions alternatives (Docusign, Universign) sont parfaitement valides si elles sont conformes eIDAS v2 et ANSSI.\"}},{\"@type\":\"Question\",\"name\":\"Quelles sont les cons\\u00e9quences de l'eIDAS v2 pour les entreprises d\\u00e9mat\\u00e9rialisant leurs notes de frais ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019eIDAS v2 renforce la s\\u00e9curit\\u00e9 : obligation d\u2019authentification qualifi\\u00e9e plus stricte, potentiellement avec multi-facteur. Les entreprises doivent v\\u00e9rifier que leur prestataire de signature \\u00e9lectronique est \\u00e0 jour eIDAS v2. Les solutions obsol\\u00e8tes bas\\u00e9es sur eIDAS v1 (2014) ne seront plus conformes.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les factures et tickets papiers scann\u00e9s sont opposables \u00e0 l\u2019administration en cas de contr\u00f4le depuis le 31\u00a0mars\u00a02017. Il est toutefois n\u00e9cessaire de signer \u00e9lectroniquement ces documents, ce qui implique de faire appel \u00e0 une autorit\u00e9&#8230;<\/p>\n","protected":false},"author":41,"featured_media":31411,"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-2773","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\/2773","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\/41"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=2773"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2773\/revisions"}],"predecessor-version":[{"id":43536,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2773\/revisions\/43536"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/31411"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=2773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=2773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=2773"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=2773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}