{"id":2949,"date":"2019-07-03T10:26:23","date_gmt":"2019-07-03T09:26:23","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=2949"},"modified":"2025-05-15T09:58:39","modified_gmt":"2025-05-15T08:58:39","slug":"conservation-justificatifs","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/conservation-justificatifs","title":{"rendered":"Combien de temps doit-on conserver les justificatifs de notes de frais ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2949\" class=\"elementor elementor-2949\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7650b26 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7650b26\" 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-b985292\" data-id=\"b985292\" 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-01cdbd9 elementor-widget elementor-widget-text-editor\" data-id=\"01cdbd9\" 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 conservation des justificatifs de notes de frais est un chemin tortueux. Quels documents faut-il archiver, sous quel format et pour quelle dur\u00e9e\u00a0?<\/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-74da651 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74da651\" 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-a52253d\" data-id=\"a52253d\" 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-9bf5bc9 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"9bf5bc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&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;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&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 de l'article\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__9bf5bc9\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__9bf5bc9\" 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__9bf5bc9\" 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-d6be7fa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6be7fa\" 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-e5c7021\" data-id=\"e5c7021\" 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-58382ae elementor-widget elementor-widget-heading\" data-id=\"58382ae\" 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\">Tous les justificatifs sont \u00e0 conserver<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902d04d elementor-widget elementor-widget-text-editor\" data-id=\"902d04d\" 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 chaque remboursement de frais professionnels op\u00e9r\u00e9 par l\u2019entreprise, un justificatif doit \u00eatre archiv\u00e9\u00a0: facture de restaurant, note d\u2019h\u00f4tel, facture de cadeau d\u2019affaires, etc. <\/span><\/p><p><span style=\"font-weight: 400\">La conservation a deux objectifs :<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Prouver \u00e0<\/span><b> l\u2019Urssaf <\/b><span style=\"font-weight: 400\">que les frais rembours\u00e9s correspondent bien \u00e0 des d\u00e9penses engag\u00e9es pour l\u2019entreprise et ouvrent droit \u00e0 ce titre \u00e0 une exon\u00e9ration de cotisations sociales.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">D\u00e9montrer \u00e0<\/span><b> l\u2019administration fiscale<\/b><span style=\"font-weight: 400\">\u00a0que la d\u00e9pense est bien \u00e9ligible \u00e0 une r\u00e9cup\u00e9ration de la TVA.<\/span><\/li><\/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-5d033fa elementor-widget elementor-widget-heading\" data-id=\"5d033fa\" 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 format papier ou num\u00e9rique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e92f31d elementor-widget elementor-widget-text-editor\" data-id=\"e92f31d\" 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\">Il y a encore 15 ans, toutes les factures devaient \u00eatre conserv\u00e9es au format papier. Y compris les billets de train de Voyage-SNCF re\u00e7us par email, qu\u2019il fallait imprimer avant de les classer. <\/span><span style=\"font-weight: 400\">Depuis 2004, il est autoris\u00e9 de conserver les justificatifs \u00e9lectroniques en l\u2019\u00e9tat.<\/span><\/p><p><span style=\"font-weight: 400\">En 2017, la d\u00e9mat\u00e9rialisation a franchi une nouvelle \u00e9tape. Les factures papier peuvent \u00eatre scann\u00e9es et conserv\u00e9es sous la forme de fichiers PDF, d\u00e8s lors que ces derniers sont sign\u00e9s \u00e9lectroniquement et stock\u00e9s gr\u00e2ce \u00e0 un dispositif s\u00e9curis\u00e9.<\/span><\/p><p>Dans un <a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000038523310&fastPos=1&fastReqId=1288947685&categorieLien=cid&oldAction=rechTexte\">arr\u00eat\u00e9 datant du 23 mai 2019<\/a>, l\u2019Urssaf harmonise les modalit\u00e9s de num\u00e9risation des pi\u00e8ces et documents \u00e9tablis ou re\u00e7us sur support papier avec celles de l\u2019administration fiscale, permettant d\u2019\u00e9viter toute jurisprudence en cas de contr\u00f4le.<\/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-db7e98d elementor-widget elementor-widget-heading\" data-id=\"db7e98d\" 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\">Les dur\u00e9es de conservation requises<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5504391 elementor-widget elementor-widget-text-editor\" data-id=\"5504391\" 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\">Lors d\u2019un contr\u00f4le de l\u2019Urssaf ou de l\u2019administration fiscale, les justificatifs des frais rembours\u00e9s doivent \u00eatre pr\u00e9sent\u00e9s pour l\u2019ensemble de la p\u00e9riode sur laquelle un redressement pourrait avoir lieu. <\/span><\/p><p><span style=\"font-weight: 400\">Diff\u00e9rentes dur\u00e9es de conservation co-existent en la mati\u00e8re :<\/span><\/p><ul><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Un d\u00e9lai de 6 ans pour les livres, registres, documents ou pi\u00e8ces sur lesquels peuvent s\u2019exercer les droits de communication, d\u2019enqu\u00eate et de contr\u00f4le de l\u2019administration, d\u2019apr\u00e8s <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000028419224&cidTexte=LEGITEXT000006069583&dateTexte=20140101&oldAction=rechCodeArticle\"><span style=\"font-weight: 400\">l\u2019article L\u00a0102 B<\/span><\/a><span style=\"font-weight: 400\"> du Livre des proc\u00e9dures fiscales.<\/span><\/li><li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Un d\u00e9lai de 10 ans pour les documents comptables et les pi\u00e8ces justificatives, dans le cadre de <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000005634379&idArticle=LEGIARTI000006219327\"><span style=\"font-weight: 400\">l\u2019article L\u00a0123-22<\/span><\/a><span style=\"font-weight: 400\"> du code du commerce.<\/span><\/li><\/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-e8e40fb elementor-widget elementor-widget-heading\" data-id=\"e8e40fb\" 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\">Comptez 10 ann\u00e9es pour dormir tranquille<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c9113 elementor-widget elementor-widget-text-editor\" data-id=\"a8c9113\" 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 lib\u00e9rer son esprit sur le sujet, un archivage sur une p\u00e9riode de 10\u00a0ans est l\u2019approche la plus s\u00fbre pour \u00eatre en mesure de sortir du placard, ou d\u2019un serveur s\u00e9curis\u00e9, le bon justificatif au bon moment.<\/span><\/p><p><span style=\"font-weight: 400\">La conservation des documents au format papier est co\u00fbteuse en espace mais aussi en temps lorsqu\u2019il s\u2019agit d\u2019exhumer les archives pour un contr\u00f4le.<\/span><\/p><p><span style=\"font-weight: 400\">Ce n\u2019est cependant pas une fatalit\u00e9. Une capture du justificatif avec un smartphone associ\u00e9 \u00e0 un circuit de validation bien orchestr\u00e9 permet de collecter tous les \u00e9l\u00e9ments de preuve attendus par l\u2019administration en cas de contr\u00f4le.<\/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\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-6387a368 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"6387a368\" 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-3198bf31 e-flex e-con-boxed e-con e-child\" data-id=\"3198bf31\" 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-3df47079 elementor-widget elementor-widget-heading\" data-id=\"3df47079\" 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\">10 conseils pour optimiser 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-30999748 elementor-widget elementor-widget-button\" data-id=\"30999748\" 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\/5xzdz8\" 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 guide<\/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 conservation des justificatifs de notes de frais est un chemin tortueux. Quels documents faut-il archiver, sous quel format et pour quelle dur\u00e9e\u00a0? Sommaire de l\u2019article Tous les justificatifs sont \u00e0 conserver Pour chaque remboursement&#8230;<\/p>\n","protected":false},"author":41,"featured_media":30184,"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-2949","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\/2949","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=2949"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2949\/revisions"}],"predecessor-version":[{"id":30187,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/2949\/revisions\/30187"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/30184"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=2949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=2949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=2949"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=2949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}