{"id":3027,"date":"2019-07-08T09:35:41","date_gmt":"2019-07-08T08:35:41","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=3027"},"modified":"2026-05-07T10:39:01","modified_gmt":"2026-05-07T09:39:01","slug":"dematerialisation-notes-de-frais-urssaf","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/dematerialisation-notes-de-frais-urssaf","title":{"rendered":"La d\u00e9mat\u00e9rialisation des notes de frais confirm\u00e9e par l\u2019Urssaf"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3027\" class=\"elementor elementor-3027\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a1bbe11 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1bbe11\" 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-08ec52b\" data-id=\"08ec52b\" 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-a32a661 elementor-widget elementor-widget-text-editor\" data-id=\"a32a661\" 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 class=\"text-text-05 font-main-content-body\">Les justificatifs de notes de frais sont indispensables lors des contr\u00f4les de l\u2019Urssaf et de l\u2019administration fiscale. Ces deux organismes utilisent ces documents pour v\u00e9rifier respectivement :<\/p><ul class=\"text-text-05 undefined\"><li><strong>l\u2019Urssaf<\/strong> : que les remboursements de frais sont bien exon\u00e9r\u00e9s de cotisations sociales ;<\/li><li><strong>l\u2019administration fiscale<\/strong> : la d\u00e9ductibilit\u00e9 des charges et la r\u00e9cup\u00e9ration de la TVA.<\/li><\/ul>\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-4f94576c e-flex e-con-boxed e-con e-parent\" data-id=\"4f94576c\" 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-2da3a0c2 elementor-widget elementor-widget-heading\" data-id=\"2da3a0c2\" 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-74c5acf4 elementor-widget elementor-widget-text-editor\" data-id=\"74c5acf4\" 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;\">Les justificatifs de notes de frais sont indispensables pour les contr\u00f4les de l\u2019Urssaf et de l\u2019administration fiscale.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La d\u00e9mat\u00e9rialisation est admise si la num\u00e9risation garantit la <\/span><b>fiabilit\u00e9<\/b><span style=\"font-weight: 400;\">, l\u2019<\/span><b>int\u00e9grit\u00e9<\/b><span style=\"font-weight: 400;\"> et un <\/span><b>archivage s\u00e9curis\u00e9<\/b><span style=\"font-weight: 400;\"> des documents.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les exigences applicables c\u00f4t\u00e9 fiscal et c\u00f4t\u00e9 social ont \u00e9t\u00e9 harmonis\u00e9es en 2019.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depuis cette harmonisation, un justificatif num\u00e9ris\u00e9 selon les r\u00e8gles fiscales peut \u00e9galement \u00eatre admis sur le plan social.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019enjeu pour l\u2019entreprise est de s\u00e9curiser son processus de num\u00e9risation pour limiter les risques en cas de contr\u00f4le.<\/span><\/li><\/ul>\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-1cec6ad3 e-con-full e-flex e-con e-parent\" data-id=\"1cec6ad3\" 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-52a49a86 elementor-widget elementor-widget-heading\" data-id=\"52a49a86\" 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-4b8d249c elementor-widget elementor-widget-text-editor\" data-id=\"4b8d249c\" 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-5d8eb64e e-con-full e-flex e-con e-child\" data-id=\"5d8eb64e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-54f54c6f e-con-full e-flex e-con e-child\" data-id=\"54f54c6f\" 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%2Fdematerialisation-notes-de-frais-urssaf+%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-1b84d9a3 elementor-widget elementor-widget-image\" data-id=\"1b84d9a3\" 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-71a3c3b5 elementor-widget elementor-widget-text-editor\" data-id=\"71a3c3b5\" 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-abd1dab e-con-full e-flex e-con e-child\" data-id=\"abd1dab\" 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%2Fdematerialisation-notes-de-frais-urssaf+%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-7a513826 elementor-widget elementor-widget-image\" data-id=\"7a513826\" 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-530d2f4c elementor-widget elementor-widget-text-editor\" data-id=\"530d2f4c\" 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-7dd9b446 e-con-full e-flex e-con e-child\" data-id=\"7dd9b446\" 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%2Fdematerialisation-notes-de-frais-urssaf+%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-53fa83e2 elementor-widget elementor-widget-image\" data-id=\"53fa83e2\" 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-750f093f elementor-widget elementor-widget-text-editor\" data-id=\"750f093f\" 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-94c4627 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"94c4627\" 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-d352bfc\" data-id=\"d352bfc\" 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-374418e elementor-widget elementor-widget-table-of-contents\" data-id=\"374418e\" 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__374418e\" 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-76fa2f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76fa2f7\" 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-35f3156\" data-id=\"35f3156\" 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-303c71f elementor-widget elementor-widget-heading\" data-id=\"303c71f\" 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\">Quelles sont les r\u00e8gles \u00e0 respecter pour d\u00e9mat\u00e9rialiser ses notes de frais ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f234151 elementor-widget elementor-widget-text-editor\" data-id=\"f234151\" 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\u2019enjeu de la d\u00e9mat\u00e9rialisation des notes de frais est donc de satisfaire aux exigences de ces deux administrations, en d\u2019autres termes de prouver que le justificatif a \u00e9t\u00e9 num\u00e9ris\u00e9 dans des <strong>conditions garantissant sa fiabilit\u00e9 par rapport \u00e0 l\u2019original.<\/strong><\/p><p><strong>\u00a0<\/strong><\/p><p>Deux textes d\u00e9crivent les r\u00e8gles \u00e0 respecter :<\/p><ul><li>l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000034311685\" target=\"_blank\" rel=\"noopener\">article A102 B-2 du Livre des Proc\u00e9dures fiscales<\/a>\u00a0entr\u00e9 en vigueur le 31 mars 2017 concernant les pr\u00e9-requis du Fisc ;<\/li><li><a href=\"https:\/\/www.legifrance.gouv.fr\/affichTexte.do?cidTexte=JORFTEXT000038523310&fastPos=1&fastReqId=1288947685&categorieLien=cid&oldAction=rechTexte\">L\u2019arr\u00eat\u00e9 du 23 mai 2019<\/a>, pris en application de l\u2019article L. 243-16 du code de la s\u00e9curit\u00e9 sociale, a harmonis\u00e9 les exigences de l\u2019Urssaf avec celles de l\u2019administration fiscale en mati\u00e8re de d\u00e9mat\u00e9rialisation des justificatifs.<\/li><\/ul><p>Ces textes pr\u00e9cisent que pour qu\u2019un justificatif num\u00e9rique soit valable, il doit \u00eatre num\u00e9ris\u00e9 dans des conditions qui garantissent :<\/p><ul><li>la fiabilit\u00e9 et la valeur probante du document ;<\/li><li>un archivage s\u00e9curis\u00e9 ;<\/li><li>une garantie d\u2019int\u00e9grit\u00e9 apport\u00e9e par une signature \u00e9lectronique ou une empreinte num\u00e9rique.<\/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-793c93a elementor-widget elementor-widget-heading\" data-id=\"793c93a\" 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\">Tableau des notions cl\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c851fea elementor-widget elementor-widget-text-editor\" data-id=\"c851fea\" 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<table><thead><tr><th><p><b>Notion cl\u00e9<\/b><\/p><\/th><th><p><b>Ce qu\u2019il faut retenir<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p><span style=\"font-weight: 400;\">Justificatif de note de frais<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Document utilis\u00e9 comme preuve lors d\u2019un contr\u00f4le<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Urssaf<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">V\u00e9rifie l\u2019exon\u00e9ration de cotisations sociales<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Administration fiscale<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">V\u00e9rifie la d\u00e9ductibilit\u00e9 des charges et la r\u00e9cup\u00e9ration de TVA<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Fiabilit\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Le document num\u00e9ris\u00e9 doit \u00eatre fid\u00e8le \u00e0 l\u2019original<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Int\u00e9grit\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Le justificatif ne doit pas pouvoir \u00eatre alt\u00e9r\u00e9 sans trace<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Archivage s\u00e9curis\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Le document doit \u00eatre conserv\u00e9 dans des conditions s\u00fbres<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Harmonisation 2019<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Les exigences sociales ont \u00e9t\u00e9 align\u00e9es sur les exigences fiscales<\/span><\/p><\/td><\/tr><\/tbody><\/table>\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-19d5eb3 elementor-widget elementor-widget-heading\" data-id=\"19d5eb3\" 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\">Jusqu'au 23 mai 2019 : le r\u00f4le cl\u00e9 du rescrit social<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3135b6b elementor-widget elementor-widget-text-editor\" data-id=\"3135b6b\" 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 l\u2019harmonisation de 2019, les entreprises pouvaient recourir au rescrit social pour s\u00e9curiser leur pratique lorsque les exigences fiscales apparaissaient plus strictes que celles appliqu\u00e9es par l\u2019Urssaf.<\/span><\/p><p>Ce fut le cas d\u2019un client de notre <a href=\"https:\/\/www.lucca.fr\/finance\/notes-de-frais\/\" target=\"_blank\" rel=\"noopener\">solution de gestion des notes de frais<\/a>, qui s\u2019\u00e9tait rapproch\u00e9 du service des affaires juridiques de l\u2019Urssaf d\u2019\u00cele-de-France. La r\u00e9ponse re\u00e7ue s\u2019appuyait sur une analyse des deux textes pr\u00e9c\u00e9demment mentionn\u00e9s et contenait un paragraphe-cl\u00e9 : \u00ab ainsi, votre soci\u00e9t\u00e9 a la possibilit\u00e9 d\u2019appliquer les modalit\u00e9s de num\u00e9risation pr\u00e9vues par ce texte fiscal et de ne pas conserver les originaux papiers justifiant du montant de frais engag\u00e9s par les salari\u00e9s dans l\u2019exercice de leurs fonctions ou les notes de frais papier d\u00e8s lors que le proc\u00e9d\u00e9 \u00e9lectronique de num\u00e9risation respecte les conditions rappel\u00e9es ci-apr\u00e8s et issues de l\u2019arr\u00eat\u00e9 fiscal pr\u00e9cit\u00e9. \u00bb<\/p><p>Cette r\u00e9ponse \u00e9tait opposable \u00e0 l\u2019administration lors d\u2019un contr\u00f4le jusqu\u2019\u00e0 l\u2019entr\u00e9e en vigueur de l\u2019arr\u00eat\u00e9 du 23 mai 2019,<\/p><p><span style=\"font-weight: 400;\">Depuis l\u2019harmonisation des r\u00e8gles fiscales et sociales, une d\u00e9mat\u00e9rialisation conforme aux exigences fiscales est \u00e9galement recevable sur le plan social, sous r\u00e9serve du respect effectif des conditions de num\u00e9risation et d\u2019archivage.<\/span><\/p><p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.lucca.fr\/finance\/notes-de-frais\/fonctionnalites\/justificatifs\/dematerialisation\">Le service de d\u00e9mat\u00e9rialisation des notes de frais<\/a> propos\u00e9 dans Lucca Notes de frais est con\u00e7u pour r\u00e9pondre aux exigences r\u00e9glementaires applicables sur les volets fiscal et social, afin de r\u00e9duire les risques de non-conformit\u00e9 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-5c9f6eb4 cta-img e-flex e-con-boxed e-con e-parent\" data-id=\"5c9f6eb4\" 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-214c40fa e-flex e-con-boxed e-con e-child\" data-id=\"214c40fa\" 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-7fb56193 elementor-widget elementor-widget-heading\" data-id=\"7fb56193\" 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\">Avec Lucca Notes de frais, vous reprenez le contr\u00f4le sur vos d\u00e9penses professionnelles :\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7728bf5 elementor-widget elementor-widget-text-editor\" data-id=\"7728bf5\" 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>param\u00e9trez vos r\u00e8gles de gestion et maitrisez le montant de vos frais,<\/li><li>lib\u00e9rez-vous de la collecte des justificatifs papiers,\u00a0<\/li><li>automatisez les op\u00e9rations comptables et administratives.<!-- notionvc: d3640f6a-58e9-4835-b9a2-40633d7c7385 --><\/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-56c1eeac elementor-widget elementor-widget-button\" data-id=\"56c1eeac\" 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\/5xzdyn\" 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<div class=\"elementor-element elementor-element-c2c3abf e-flex e-con-boxed e-con e-parent\" data-id=\"c2c3abf\" 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-6143421 elementor-widget elementor-widget-heading\" data-id=\"6143421\" 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 questions fr\u00e9quentes sur la d\u00e9mat\u00e9rialisation des notes de frais\n<\/h2>\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-806db2b e-flex e-con-boxed e-con e-parent\" data-id=\"806db2b\" 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-2ecde3e elementor-widget elementor-widget-n-accordion\" data-id=\"2ecde3e\" 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-4900\" 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-4900\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> La d\u00e9mat\u00e9rialisation des notes de frais est-elle autoris\u00e9e ? <\/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-4900\" class=\"elementor-element elementor-element-4efb663 e-con-full e-flex e-con e-child\" data-id=\"4efb663\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4900\" class=\"elementor-element elementor-element-d28032b e-flex e-con-boxed e-con e-child\" data-id=\"d28032b\" 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-212ed69 elementor-widget elementor-widget-text-editor\" data-id=\"212ed69\" 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;\">Oui, \u00e0 condition que les justificatifs soient num\u00e9ris\u00e9s dans des conditions garantissant leur fiabilit\u00e9, leur int\u00e9grit\u00e9 et leur conservation s\u00e9curis\u00e9e.<\/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-4901\" 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-4901\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Pourquoi les justificatifs de notes de frais sont-ils si importants ? <\/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-4901\" class=\"elementor-element elementor-element-cefa82d e-con-full e-flex e-con e-child\" data-id=\"cefa82d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4901\" class=\"elementor-element elementor-element-bdef20e e-flex e-con-boxed e-con e-child\" data-id=\"bdef20e\" 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-4f5fe59 elementor-widget elementor-widget-text-editor\" data-id=\"4f5fe59\" 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;\">Ils servent de preuve lors des contr\u00f4les de l\u2019Urssaf et de l\u2019administration fiscale pour v\u00e9rifier le traitement social et fiscal des d\u00e9penses rembours\u00e9es.<\/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-4902\" 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-4902\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Peut-on supprimer les justificatifs papier apr\u00e8s num\u00e9risation ? <\/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-4902\" class=\"elementor-element elementor-element-4bbaa3a e-con-full e-flex e-con e-child\" data-id=\"4bbaa3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4902\" class=\"elementor-element elementor-element-8f09700 e-flex e-con-boxed e-con e-child\" data-id=\"8f09700\" 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-bd65bb0 elementor-widget elementor-widget-text-editor\" data-id=\"bd65bb0\" 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;\">Oui, si le proc\u00e9d\u00e9 de d\u00e9mat\u00e9rialisation respecte les conditions r\u00e9glementaires applicables et permet de garantir la valeur probante du document num\u00e9ris\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\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-4903\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4903\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Que faut-il retenir de l\u2019\u00e9volution r\u00e9glementaire de 2019 ? <\/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-4903\" class=\"elementor-element elementor-element-5f82beb e-flex e-con-boxed e-con e-child\" data-id=\"5f82beb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4903\" class=\"elementor-element elementor-element-8c37ed2 e-con-full e-flex e-con e-child\" data-id=\"8c37ed2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1f3c6e elementor-widget elementor-widget-text-editor\" data-id=\"a1f3c6e\" 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\u2019ann\u00e9e 2019 marque l\u2019harmonisation des exigences de l\u2019Urssaf avec celles de l\u2019administration fiscale en mati\u00e8re de d\u00e9mat\u00e9rialisation des justificatifs.<\/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<\/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\":\"La d\\u00e9mat\\u00e9rialisation des notes de frais est-elle autoris\\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, \\u00e0 condition que les justificatifs soient num\\u00e9ris\\u00e9s dans des conditions garantissant leur fiabilit\\u00e9, leur int\\u00e9grit\\u00e9 et leur conservation s\\u00e9curis\\u00e9e.\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi les justificatifs de notes de frais sont-ils si importants ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils servent de preuve lors des contr\\u00f4les de l\\u2019Urssaf et de l\\u2019administration fiscale pour v\\u00e9rifier le traitement social et fiscal des d\\u00e9penses rembours\\u00e9es.\"}},{\"@type\":\"Question\",\"name\":\"Peut-on supprimer les justificatifs papier apr\\u00e8s num\\u00e9risation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui, si le proc\\u00e9d\\u00e9 de d\\u00e9mat\\u00e9rialisation respecte les conditions r\\u00e9glementaires applicables et permet de garantir la valeur probante du document num\\u00e9ris\\u00e9.\"}},{\"@type\":\"Question\",\"name\":\"Que faut-il retenir de l\\u2019\\u00e9volution r\\u00e9glementaire de 2019 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\\u2019ann\\u00e9e 2019 marque l\\u2019harmonisation des exigences de l\\u2019Urssaf avec celles de l\\u2019administration fiscale en mati\\u00e8re de d\\u00e9mat\\u00e9rialisation des justificatifs.\"}}]}<\/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 justificatifs de notes de frais sont indispensables lors des contr\u00f4les de l\u2019Urssaf et de l\u2019administration fiscale. Ces deux organismes utilisent ces documents pour v\u00e9rifier respectivement : l\u2019Urssaf : que les remboursements de frais sont&#8230;<\/p>\n","protected":false},"author":41,"featured_media":30105,"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-3027","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\/3027","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=3027"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/3027\/revisions"}],"predecessor-version":[{"id":43477,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/3027\/revisions\/43477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/30105"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=3027"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=3027"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=3027"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=3027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}