{"id":41771,"date":"2026-04-24T10:30:13","date_gmt":"2026-04-24T09:30:13","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=41771"},"modified":"2026-04-14T10:34:39","modified_gmt":"2026-04-14T09:34:39","slug":"corriger-erreur-tva-facture","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/corriger-erreur-tva-facture","title":{"rendered":"Comment corriger une erreur de TVA sur une facture ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41771\" class=\"elementor elementor-41771\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d02740 e-flex e-con-boxed e-con e-parent\" data-id=\"0d02740\" 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-8da05ff elementor-widget elementor-widget-text-editor\" data-id=\"8da05ff\" 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;\">Vous constatez une erreur de TVA sur une de vos factures de vente\u2009? Elle pourrait avoir de lourdes cons\u00e9quences en cas de contr\u00f4le : redressement fiscal, majorations, p\u00e9nalit\u00e9s de retard, etc. Heureusement, une solution existe pour r\u00e9gulariser votre situation : la <\/span><b>facture rectificative de TVA<\/b><span style=\"font-weight: 400;\">. D\u00e9couvrez tout ce qu\u2019il faut savoir sur cette pi\u00e8ce comptable.<\/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<div class=\"elementor-element elementor-element-15f291b6 e-flex e-con-boxed e-con e-parent\" data-id=\"15f291b6\" 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-68a2a848 elementor-widget elementor-widget-heading\" data-id=\"68a2a848\" 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-ca89c1b elementor-widget elementor-widget-text-editor\" data-id=\"ca89c1b\" 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;\">Une facture rectificative permet de <\/span><b>modifier une facture erron\u00e9e avant son paiement<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elle doit reprendre le num\u00e9ro de la facture qu\u2019elle <\/span><b>annule et remplace<\/b><span style=\"font-weight: 400;\">, en indiquant le motif de la rectification.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si le client a d\u00e9j\u00e0 r\u00e9gl\u00e9 sa dette, l\u2019\u00e9mission d\u2019une facture rectificative n\u2019est plus possible. Vous devez plut\u00f4t opter pour un <\/span><b>avoir<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si vous avez per\u00e7u un surplus de TVA, vous devez le rembourser au client. Lorsque vous avez d\u00e9j\u00e0 d\u00e9clar\u00e9 la facture initiale, n&rsquo;oubliez pas de le <\/span><b>r\u00e9gulariser sur votre prochaine d\u00e9claration de TVA<\/b><span style=\"font-weight: 400;\">.<\/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-bff0227 e-flex e-con-boxed e-con e-parent\" data-id=\"bff0227\" 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-46978b6 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"46978b6\" 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;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\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__46978b6\" 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__46978b6\" 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__46978b6\" 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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7263dc8 e-flex e-con-boxed e-con e-parent\" data-id=\"7263dc8\" 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-6ef91b7 elementor-widget elementor-widget-heading\" data-id=\"6ef91b7\" 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\">Pr\u00e9parer vos factures rectificatives : les mentions incontournables\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-254087c elementor-widget elementor-widget-text-editor\" data-id=\"254087c\" 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;\">Si vous constatez une erreur de TVA sur une de vos factures, informez-en imm\u00e9diatement votre client et \u00e9mettez la facture rectificative <\/span><b>dans un d\u00e9lai raisonnable<\/b><span style=\"font-weight: 400;\">. Vous \u00e9viterez ainsi qu\u2019il d\u00e9clenche le paiement sur la base d\u2019un montant inexact.<\/span><\/p><p><span style=\"font-weight: 400;\">Exemple<\/span><span style=\"font-weight: 400;\"> : L&rsquo;\u00e9mission d\u2019une facture rectificative de TVA peut r\u00e9sulter d\u2019une erreur de traitement sur une <\/span><span style=\"font-weight: 400;\">facture intracommunautaire<\/span><span style=\"font-weight: 400;\">, ou de l\u2019application d\u2019un mauvais taux de <\/span><span style=\"font-weight: 400;\">TVA pour la refacturation de frais de d\u00e9placement<\/span><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour \u00eatre conforme \u00e0 la loi, votre document doit inclure plusieurs mentions obligatoires :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>un num\u00e9ro distinct<\/b><span style=\"font-weight: 400;\"> de celui de la premi\u00e8re version (en observant la suite chronologique habituelle).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>la mention \u00ab\u2009Annule et remplace<\/b><span style=\"font-weight: 400;\"> la facture n\u00b0\u2026\u2009\u00bb ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>le motif de la rectification<\/b><span style=\"font-weight: 400;\"> (erreur de TVA, mention manquante, etc.) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le taux et le montant de la TVA modifi\u00e9s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>les prix HT et TTC corrig\u00e9s<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019ensemble des mentions obligatoires habituelles (coordonn\u00e9es des parties, description des biens ou services vendus, conditions de r\u00e8glement, etc.).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Insistez bien sur le fait qu\u2019il s\u2019agit d\u2019une facture rectificative aupr\u00e8s de votre client. S\u2019il n\u2019est pas vigilant, il pourrait payer les 2 factures.<\/span><\/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-2912f39 elementor-widget elementor-widget-heading\" data-id=\"2912f39\" 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\">Comptabiliser une facture rectificative de TVA\u2009: sch\u00e9ma d'\u00e9criture\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e690f13 elementor-widget elementor-widget-text-editor\" data-id=\"e690f13\" 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;\">Dans les faits, la facture rectificative n\u2019est pas toujours la solution \u00e0 retenir. Le traitement d\u2019une correction de la TVA d\u00e9pend du moment o\u00f9 elle survient :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">avant paiement, vous pouvez \u00e9mettre une <\/span><b>facture rectificative.<\/b><span style=\"font-weight: 400;\"> Elle remplace la premi\u00e8re pi\u00e8ce comptable, et il vous suffit de modifier l\u2019\u00e9criture comptable initiale ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">apr\u00e8s paiement, vous devez opter pour un <\/span><b>avoir<\/b><span style=\"font-weight: 400;\">, c\u2019est-\u00e0-dire une facture avec un montant n\u00e9gatif. Il implique un nouvel enregistrement, qui suit le sch\u00e9ma ci-dessous.<\/span><\/li><\/ul><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Num\u00e9ro<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Libell\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Cr\u00e9dit<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">7<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Compte de produit<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Montant HT<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\/\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">44571<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA collect\u00e9e<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA \u00e0 r\u00e9gulariser<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\/\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">411<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Clients<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\"> \/<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Montant TTC<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Le compte de produit \u00e0 utiliser peut varier en fonction du <\/span><b>motif de la correction<\/b><span style=\"font-weight: 400;\"> (remise, retour de marchandises, etc.). Si l\u2019erreur impacte seulement la TVA, aucun compte de classe 7 n\u2019est \u00e0 mouvementer. Pour plus d\u2019informations, r\u00e9f\u00e9rez-vous \u00e0 notre article sur la <\/span><span style=\"font-weight: 400;\">comptabilisation d\u2019une facture d\u2019avoir<\/span><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Attention<\/span><span style=\"font-weight: 400;\"> : Bien choisir le document \u00e0 \u00e9mettre et l\u2019enregistrer correctement est essentiel pour \u00e9viter un redressement fiscal. Inscrivez clairement le montant HT et la TVA r\u00e9gularis\u00e9e sur l\u2019avoir ou la facture rectificative.<\/span><\/p><table><tbody><tr><td><p><span style=\"font-weight: 400;\">Caract\u00e9ristiques<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Facture rectificative<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avoir (ou note de cr\u00e9dit)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Moment de l\u2019\u00e9mission<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Avant le paiement de la facture initiale<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Apr\u00e8s le paiement de la facture initiale<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">D\u00e9lai recommand\u00e9 pour la correction<\/span><\/p><\/td><td colspan=\"2\"><p><span style=\"font-weight: 400;\">D\u00e8s que possible (d\u00e9lai de prescription de 2 ans pour r\u00e9cup\u00e9rer la TVA)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">\u00c9critures comptables<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Ajustement de l\u2019\u00e9criture initiale<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit : comptes 7 et 44571<\/span><\/p><p><span style=\"font-weight: 400;\">Cr\u00e9dit : compte 411<\/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-5a2a92c elementor-widget elementor-widget-heading\" data-id=\"5a2a92c\" 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\">R\u00e9cup\u00e9rer la TVA sur les factures rectificatives\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-daae973 elementor-widget elementor-widget-text-editor\" data-id=\"daae973\" 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;\">Apr\u00e8s avoir comptabilis\u00e9 votre facture rectificative de TVA, il n\u2019est peut-\u00eatre pas encore temps de l\u2019archiver. En effet, elle n\u2019est pas sans cons\u00e9quences si vous avez d\u00e9j\u00e0 inclus la vente correspondante dans une pr\u00e9c\u00e9dente d\u00e9claration de TVA. Vous pouvez pr\u00e9tendre \u00e0 la r\u00e9cup\u00e9ration du surplus de TVA revers\u00e9 \u00e0 l\u2019administration.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour cela, vous pouvez reporter le montant correspondant sur votre <\/span><b>prochaine d\u00e9claration, <\/b><span style=\"font-weight: 400;\">en l\u2019inscrivant sur les lignes B5 \u2014 R\u00e9gularisations et 21 \u2014 Autre TVA \u00e0 d\u00e9duire (d\u00e9claration CA3). Si vous b\u00e9n\u00e9ficiez du r\u00e9gime r\u00e9el simplifi\u00e9, utilisez la ligne 25 du formulaire CA12.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Attention<\/span><span style=\"font-weight: 400;\"> : La r\u00e9gularisation ne peut porter que sur le <\/span><b>montant de TVA effectivement corrig\u00e9<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Si vous avez per\u00e7u un <\/span><b>surplus de TVA<\/b><span style=\"font-weight: 400;\">, vous devez le rembourser \u00e0 votre client apr\u00e8s l\u2019\u00e9mission de la facture d\u2019avoir.\u00a0\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : Vous pouvez d\u00e9cider de ne pas r\u00e9cup\u00e9rer la TVA vers\u00e9e en trop. Inscrivez explicitement cette option sur la note de cr\u00e9dit, en pr\u00e9cisant que les sommes qu\u2019elle mentionne sont \u00ab\u2009nettes de taxes\u2009\u00bb. Un tel choix peut simplifier les processus fiscaux lorsque les sommes en jeu sont faibles.<\/span><\/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-48744cc1 cta-img e-grid e-con-full e-con e-child\" data-id=\"48744cc1\" 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-1d8924d1 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"1d8924d1\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"994\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\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<div class=\"elementor-element elementor-element-55df0d52 e-grid e-con-full e-con e-child\" data-id=\"55df0d52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29f3405e elementor-widget elementor-widget-heading\" data-id=\"29f3405e\" 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 Factures, simplifiez le traitement de vos factures fournisseurs :<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a94ba5b elementor-widget elementor-widget-text-editor\" data-id=\"4a94ba5b\" 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;\">&#8211; d\u00e9mat\u00e9rialisez et centralisez toutes vos factures,<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; payez en un clic par virement ou g\u00e9n\u00e9rez facilement vos fichiers SEPA,<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; automatisez l\u2019export comptable pour gagner en efficacit\u00e9.<\/span><\/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-142bbc67 elementor-widget elementor-widget-button\" data-id=\"142bbc67\" 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\/2026-03-17\/619yvv\" 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<\/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-7e04f8f e-flex e-con-boxed e-con e-parent\" data-id=\"7e04f8f\" 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-dca63ab elementor-widget elementor-widget-heading\" data-id=\"dca63ab\" 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 factures rectificatives\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-fffc520 e-flex e-con-boxed e-con e-parent\" data-id=\"fffc520\" 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-f43c045 elementor-widget elementor-widget-n-accordion\" data-id=\"f43c045\" 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-2560\" 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-2560\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce qu\u2019une facture rectificative\u2009? <\/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-2560\" class=\"elementor-element elementor-element-9a7480d e-con-full e-flex e-con e-child\" data-id=\"9a7480d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2560\" class=\"elementor-element elementor-element-d7650d9 e-flex e-con-boxed e-con e-child\" data-id=\"d7650d9\" 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-86ffa0c elementor-widget elementor-widget-text-editor\" data-id=\"86ffa0c\" 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;\">Une facture rectificative permet d\u2019annuler et de remplacer une facture initiale erron\u00e9e et qui n\u2019a pas encore \u00e9t\u00e9 r\u00e9gl\u00e9e. En effet, la loi interdit formellement la modification d\u2019une facture d\u00e9j\u00e0 \u00e9mise. Si le client a pay\u00e9 sa dette, vous devez plut\u00f4t g\u00e9n\u00e9rer un avoir.<\/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-2561\" 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-2561\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quand faut-il \u00e9mettre une facture rectificative plut\u00f4t qu\u2019une facture d\u2019avoir\u2009? <\/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-2561\" class=\"elementor-element elementor-element-ebdcacf e-con-full e-flex e-con e-child\" data-id=\"ebdcacf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2561\" class=\"elementor-element elementor-element-122994b e-flex e-con-boxed e-con e-child\" data-id=\"122994b\" 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-3c30af5 elementor-widget elementor-widget-text-editor\" data-id=\"3c30af5\" 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;\">La r\u00e9ception du paiement d\u00e9termine le document \u00e0 cr\u00e9er. Si le client a proc\u00e9d\u00e9 au r\u00e8glement de son achat, vous devez g\u00e9n\u00e9rer une facture rectificative, sinon un avoir.<\/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-2562\" 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-2562\" >\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 mentions obligatoires sur une facture rectificative\u2009? <\/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-2562\" class=\"elementor-element elementor-element-09df387 e-con-full e-flex e-con e-child\" data-id=\"09df387\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2562\" class=\"elementor-element elementor-element-bce033a e-flex e-con-boxed e-con e-child\" data-id=\"bce033a\" 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-65b7ec5 elementor-widget elementor-widget-text-editor\" data-id=\"65b7ec5\" 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;\">Elle doit reprendre l\u2019ensemble des mentions obligatoires de la facture initiale en corrigeant les donn\u00e9es erron\u00e9es, et avec un num\u00e9ro distinct. Vous devez aussi y inscrire la mention \u00ab\u2009Annule et remplace la facture n\u00b0\u2026\u2009\u00bb, ainsi que le motif de la rectification.<\/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<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Qu\\u2019est-ce qu\\u2019une facture rectificative\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Une facture rectificative permet d\\u2019annuler et de remplacer une facture initiale erron\\u00e9e et qui n\\u2019a pas encore \\u00e9t\\u00e9 r\\u00e9gl\\u00e9e. En effet, la loi interdit formellement la modification d\\u2019une facture d\\u00e9j\\u00e0 \\u00e9mise. 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Vous devez aussi y inscrire la mention \\u00ab\\u2009Annule et remplace la facture n\\u00b0\\u2026\\u2009\\u00bb, ainsi que le motif de la rectification.\"}}]}<\/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>Vous constatez une erreur de TVA sur une de vos factures de vente\u2009? Elle pourrait avoir de lourdes cons\u00e9quences en cas de contr\u00f4le : redressement fiscal, majorations, p\u00e9nalit\u00e9s de retard, etc. Heureusement, une solution existe&#8230;<\/p>\n","protected":false},"author":57,"featured_media":41779,"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-41771","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\/41771","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\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=41771"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41771\/revisions"}],"predecessor-version":[{"id":41783,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41771\/revisions\/41783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/41779"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=41771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=41771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=41771"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=41771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}