{"id":41836,"date":"2026-04-29T14:10:03","date_gmt":"2026-04-29T13:10:03","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=41836"},"modified":"2026-04-15T10:56:26","modified_gmt":"2026-04-15T09:56:26","slug":"factures-intracommunautaires-comment-gerer","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/factures-intracommunautaires-comment-gerer","title":{"rendered":"Factures intracommunautaires : comment bien les g\u00e9rer ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41836\" class=\"elementor elementor-41836\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f00dfc e-flex e-con-boxed e-con e-parent\" data-id=\"8f00dfc\" 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-8ebe037 elementor-widget elementor-widget-text-editor\" data-id=\"8ebe037\" 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 vendez des biens\u00a0 \u00e0 des clients \u00e9tablis dans d\u2019autres \u00c9tats membres de l\u2019UE ? De telles op\u00e9rations impliquent des <\/span><b>r\u00e8gles de facturation et de TVA<\/b><span style=\"font-weight: 400;\"> bien pr\u00e9cises, qu\u2019il est essentiel de bien comprendre pour \u00e9viter les redressements fiscaux. On vous guide pour assurer la conformit\u00e9 l\u00e9gale de vos factures intracommunautaires.<\/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-e041b16 e-flex e-con-boxed e-con e-parent\" data-id=\"e041b16\" 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-37244852 elementor-widget elementor-widget-heading\" data-id=\"37244852\" 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-1bf3aaa6 elementor-widget elementor-widget-text-editor\" data-id=\"1bf3aaa6\" 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 intracommunautaire est \u00e9tablie pour justifier une <\/span><b>vente \u00e0 une personne install\u00e9e dans un autre \u00c9tat membre<\/b><span style=\"font-weight: 400;\"> de l\u2019Union europ\u00e9enne.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vous devez y inclure la TVA si votre <\/span><b>client n\u2019est pas assujetti<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le taux fran\u00e7ais est applicable si vous r\u00e9alisez <\/span><b>moins de 10\u2009000 \u20ac de chiffre d\u2019affaires<\/b><span style=\"font-weight: 400;\"> annuel dans le pays de votre client. Sinon, vous devez utiliser le taux de son \u00c9tat.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si <\/span><b>l\u2019acheteur est assujetti \u00e0 la TVA<\/b><span style=\"font-weight: 400;\">, il convient d\u2019\u00e9tablir une facture hors taxes.<\/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-c3b5a87 e-flex e-con-boxed e-con e-parent\" data-id=\"c3b5a87\" 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-e455894 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"e455894\" 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__e455894\" 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__e455894\" 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__e455894\" 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-971f4b2 e-flex e-con-boxed e-con e-parent\" data-id=\"971f4b2\" 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-d9efc41 elementor-widget elementor-widget-heading\" data-id=\"d9efc41\" 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\">Comment cr\u00e9er une facture intracommunautaire avec ou sans TVA\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d5ff32 elementor-widget elementor-widget-text-editor\" data-id=\"9d5ff32\" 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;\">Cr\u00e9er une facture intracommunautaire implique de suivre plusieurs \u00e9tapes :<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u00e9rifier le statut du client<\/b><span style=\"font-weight: 400;\"> au regard de la TVA.<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u2019il est assujetti, vous facturez hors taxes, en incluant la mention \u00ab\u2009<\/span><b>Exon\u00e9ration de TVA, article 262 ter, I du CGI<\/b><span style=\"font-weight: 400;\">\u2009\u00bb.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u2019il n\u2019est pas assujetti, vous int\u00e9grez la TVA. Si le montant de vos ventes \u00e0 distance s\u2019\u00e9l\u00e8ve \u00e0 plus de 10 000 \u20ac hors taxes (par ann\u00e9e civile) dans le pays de l\u2019acheteur, il convient d\u2019utiliser le taux qui y est en vigueur. Sinon, il faut retenir le taux fran\u00e7ais.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00c9diter la facture avec l\u2019ensemble des mentions obligatoires<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u2019envoyer<\/b><span style=\"font-weight: 400;\"> et en conserver une copie pendant la dur\u00e9e l\u00e9gale de 10 ans.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : Les ventes intracommunautaires sont exclues du champ de la <\/span><span style=\"font-weight: 400;\">facturation \u00e9lectronique<\/span><span style=\"font-weight: 400;\"> obligatoire. En revanche, vous devrez d\u00e9clarer le chiffre d\u2019affaires li\u00e9 dans le cadre du e-reporting.<\/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-934e627 elementor-widget elementor-widget-heading\" data-id=\"934e627\" 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\">Comment comptabiliser une facture intracommunautaire\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca84cce elementor-widget elementor-widget-text-editor\" data-id=\"ca84cce\" 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 \u00e9dit\u00e9 et transmis la facture \u00e0 votre client, vous pouvez passer \u00e0 son enregistrement. Le respect des r\u00e8gles de comptabilisation r\u00e9duit les risques de redressement fiscal.<\/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-f09d5e8 elementor-widget elementor-widget-heading\" data-id=\"f09d5e8\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Enregistrer une facture de vente\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dba0eac elementor-widget elementor-widget-text-editor\" data-id=\"dba0eac\" 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 devez suivre le <\/span><b>sch\u00e9ma d\u2019\u00e9criture d\u2019une vente classique<\/b><span style=\"font-weight: 400;\">. Selon la situation, vous enregistrez ou non de la TVA collect\u00e9e.<\/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-4ee8d4e elementor-widget elementor-widget-heading\" data-id=\"4ee8d4e\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Enregistrer une facture d\u2019achat avec autoliquidation de la TVA\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d630634 elementor-widget elementor-widget-text-editor\" data-id=\"d630634\" 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 le cadre d\u2019un achat intracommunautaire, vous devez <\/span><b>autoliquider la TVA<\/b><span style=\"font-weight: 400;\"> si vous \u00eates redevable de cette taxe. Votre fournisseur ne vous la facture pas, mais vous devez l\u2019enregistrer en passant l\u2019\u00e9criture suivante.<\/span><\/p><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;\">6xx<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Achat de [\u2026]<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Prix HT<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">445662<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA due sur acquisition intracommunautaire<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">4452<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA Intracommunautaire<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">401<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fournisseurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Prix HT<\/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-6515f03 elementor-widget elementor-widget-heading\" data-id=\"6515f03\" 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\u00e9sum\u00e9 des r\u00e8gles encadrant les factures intracommunautaires<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b527dd elementor-widget elementor-widget-text-editor\" data-id=\"9b527dd\" 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><tbody><tr><td><p><span style=\"font-weight: 400;\">Caract\u00e9ristiques<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Client assujetti<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Client non assujetti<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Mentions obligatoires<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Mentions obligatoires d\u2019une facture classique + Num\u00e9ro de TVA du vendeur et de l\u2019acheteur<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Mentions obligatoires d\u2019une facture classique + num\u00e9ro de TVA du vendeur + mention de l\u2019exon\u00e9ration<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Facture avec TVA\u2009?<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Non<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Oui<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Sch\u00e9ma d\u2019\u00e9criture de vente<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit : compte 411<\/span><\/p><p><span style=\"font-weight: 400;\">Cr\u00e9dit : compte 7<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit : compte 411<\/span><\/p><p><span style=\"font-weight: 400;\">Cr\u00e9dit : comptes 7 et 44571<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Sch\u00e9ma d\u2019\u00e9critures d\u2019achat<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit : comptes 6 et 445662<\/span><\/p><p><span style=\"font-weight: 400;\">Cr\u00e9dit : comptes 6 et 401<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">D\u00e9bit : compte 6<\/span><\/p><p><span style=\"font-weight: 400;\">Cr\u00e9dit : compte 401<\/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-74fb847 elementor-widget elementor-widget-heading\" data-id=\"74fb847\" 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\">Comment g\u00e9rer une facture intracommunautaire en litige\u2009?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdb481c elementor-widget elementor-widget-text-editor\" data-id=\"fdb481c\" 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 passe en litige quand il existe un <\/span><b>d\u00e9saccord entre son \u00e9metteur et son destinataire<\/b><span style=\"font-weight: 400;\">. Il peut porter sur le prix, la qualit\u00e9 des produits, les conditions de livraison, etc. Une telle situation entra\u00eene souvent le blocage du r\u00e8glement.<\/span><\/p><p><span style=\"font-weight: 400;\">Quand elle survient, commencez par vous entretenir avec votre client pour <\/span><b>rechercher une solution amiable<\/b><span style=\"font-weight: 400;\">. Conservez une trace de vos \u00e9changes et reportez les motifs du litige dans votre <\/span><span style=\"font-weight: 400;\">logiciel de gestion des factures<\/span><span style=\"font-weight: 400;\">. En cas d\u2019accord, vous pouvez \u00e9mettre :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">un avoir si le client a d\u00e9j\u00e0 pay\u00e9 sa dette\u2009;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">sinon une <\/span><span style=\"font-weight: 400;\">facture rectificative<\/span><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Si vous ne r\u00e9ussissez pas \u00e0 trouver une solution amiable, vous pouvez <\/span><b>engager une proc\u00e9dure judiciaire<\/b><span style=\"font-weight: 400;\">. Un bon suivi des diff\u00e9rentes \u00e9tapes de la facture (envoi, relances, etc.) vous aidera \u00e0 obtenir gain de cause. La normalisation de la facturation \u00e9lectronique doit renforcer cette tra\u00e7abilit\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<div class=\"elementor-element elementor-element-5a8e801b cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"5a8e801b\" 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\t\t<div class=\"elementor-element elementor-element-2d22395c elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"2d22395c\" 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-5cc9961e e-grid e-con-full e-con e-child\" data-id=\"5cc9961e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5db70a38 elementor-widget elementor-widget-heading\" data-id=\"5db70a38\" 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-18c82721 elementor-widget elementor-widget-text-editor\" data-id=\"18c82721\" 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-3894f8ad elementor-widget elementor-widget-button\" data-id=\"3894f8ad\" 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\/619yv2\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-62beaf3 e-flex e-con-boxed e-con e-parent\" data-id=\"62beaf3\" 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-a4f165b elementor-widget elementor-widget-heading\" data-id=\"a4f165b\" 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 la facture intracommunautaire\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f03f53 elementor-widget elementor-widget-n-accordion\" data-id=\"6f03f53\" 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-1160\" 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-1160\" >\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 intracommunautaire\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-1160\" class=\"elementor-element elementor-element-e4f1b7b e-con-full e-flex e-con e-child\" data-id=\"e4f1b7b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1160\" class=\"elementor-element elementor-element-043ab79 e-flex e-con-boxed e-con e-child\" data-id=\"043ab79\" 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-e543d54 elementor-widget elementor-widget-text-editor\" data-id=\"e543d54\" 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;\">C\u2019est une facture \u00e9tablie entre deux entreprises assujetties \u00e0 la TVA dans des \u00c9tats de l\u2019Union europ\u00e9enne diff\u00e9rents. Elle est soumise au r\u00e9gime de l\u2019autoliquidation de la TVA par le client, et requiert l\u2019int\u00e9gration de mentions sp\u00e9cifiques (num\u00e9ro de TVA intracommunautaire de l\u2019acheteur et du vendeur). Quelles sont les mentions obligatoires d\u2019une facture intracommunautaire\u2009?<\/span><\/p><p><span style=\"font-weight: 400;\">Elle doit inclure les mentions obligatoires d\u2019une facture classique : num\u00e9ro de facture, coordonn\u00e9es des parties (y compris leurs num\u00e9ros de TVA intracommunautaires), prix HT et TTC, taux de TVA, etc. Si votre client est redevable de la TVA et que vous facturez hors taxes, vous devez aussi indiquer \u00ab\u2009Exon\u00e9ration de TVA, article 262 ter, I du CGI\u2009\u00bb.<\/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-1161\" 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-1161\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Faut-il faire une facture intracommunautaire avec ou sans TVA\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-1161\" class=\"elementor-element elementor-element-3b2a62c e-con-full e-flex e-con e-child\" data-id=\"3b2a62c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1161\" class=\"elementor-element elementor-element-5369951 e-flex e-con-boxed e-con e-child\" data-id=\"5369951\" 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-a910c74 elementor-widget elementor-widget-text-editor\" data-id=\"a910c74\" 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;\">Tout d\u00e9pend du statut fiscal du client. S\u2019il est assujetti \u00e0 la TVA, vous facturez hors taxes et il autoliquide la TVA. Sinon, vous appliquez la TVA au taux fran\u00e7ais, ou selon les r\u00e8gles du pays de destination si vous y r\u00e9alisez plus de 10 000 \u20ac de ventes \u00e0 distance par ann\u00e9e civile.<\/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 intracommunautaire\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C\\u2019est une facture \\u00e9tablie entre deux entreprises assujetties \\u00e0 la TVA dans des \\u00c9tats de l\\u2019Union europ\\u00e9enne diff\\u00e9rents. Elle est soumise au r\\u00e9gime de l\\u2019autoliquidation de la TVA par le client, et requiert l\\u2019int\\u00e9gration de mentions sp\\u00e9cifiques (num\\u00e9ro de TVA intracommunautaire de l\\u2019acheteur et du vendeur). Quelles sont les mentions obligatoires d\\u2019une facture intracommunautaire\\u2009?Elle doit inclure les mentions obligatoires d\\u2019une facture classique : num\\u00e9ro de facture, coordonn\\u00e9es des parties (y compris leurs num\\u00e9ros de TVA intracommunautaires), prix HT et TTC, taux de TVA, etc. Si votre client est redevable de la TVA et que vous facturez hors taxes, vous devez aussi indiquer \\u00ab\\u2009Exon\\u00e9ration de TVA, article 262 ter, I du CGI\\u2009\\u00bb.\"}},{\"@type\":\"Question\",\"name\":\"Faut-il faire une facture intracommunautaire avec ou sans TVA\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tout d\\u00e9pend du statut fiscal du client. S\\u2019il est assujetti \\u00e0 la TVA, vous facturez hors taxes et il autoliquide la TVA. Sinon, vous appliquez la TVA au taux fran\\u00e7ais, ou selon les r\\u00e8gles du pays de destination si vous y r\\u00e9alisez plus de 10 000 \\u20ac de ventes \\u00e0 distance par ann\\u00e9e civile.\"}}]}<\/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 vendez des biens\u00a0 \u00e0 des clients \u00e9tablis dans d\u2019autres \u00c9tats membres de l\u2019UE ? De telles op\u00e9rations impliquent des r\u00e8gles de facturation et de TVA bien pr\u00e9cises, qu\u2019il est essentiel de bien comprendre pour&#8230;<\/p>\n","protected":false},"author":57,"featured_media":41842,"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-41836","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\/41836","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=41836"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41836\/revisions"}],"predecessor-version":[{"id":41954,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41836\/revisions\/41954"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/41842"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=41836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=41836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=41836"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=41836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}