{"id":44056,"date":"2026-06-05T13:46:51","date_gmt":"2026-06-05T12:46:51","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=44056"},"modified":"2026-06-12T13:50:36","modified_gmt":"2026-06-12T12:50:36","slug":"factures-manquantes-consequences-solutions","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/factures-manquantes-consequences-solutions","title":{"rendered":"Factures manquantes en entreprise : cons\u00e9quences et solutions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"44056\" class=\"elementor elementor-44056\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7141f92 e-flex e-con-boxed e-con e-parent\" data-id=\"7141f92\" 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-b85f7e5 elementor-widget elementor-widget-text-editor\" data-id=\"b85f7e5\" 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;\">Les factures manquantes sont un probl\u00e8me fr\u00e9quent qui peut peser sur la tr\u00e9sorerie et compliquer la <\/span><b>gestion des factures fournisseurs<\/b><span style=\"font-weight: 400;\">. Qu\u2019il s\u2019agisse d\u2019un document \u00e9gar\u00e9, d\u2019un e-mail perdu ou d\u2019un fournisseur difficile \u00e0 joindre, les cons\u00e9quences peuvent \u00eatre lourdes : amendes jusqu\u2019\u00e0 <\/span><b>75\u202f000\u202f\u20ac<\/b><span style=\"font-weight: 400;\">, redressements fiscaux et TVA irr\u00e9cup\u00e9rable.<\/span><\/p><p><span style=\"font-weight: 400;\">Savoir identifier une facture manquante, r\u00e9gulariser les \u00e9carts et mettre en place des pratiques efficaces permet de pr\u00e9venir ces risques. Cet article d\u00e9taille les <\/span><b>solutions et bonnes pratiques<\/b><span style=\"font-weight: 400;\"> pour s\u00e9curiser vos processus comptables et financiers.<\/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-5d1bc0f3 e-flex e-con-boxed e-con e-parent\" data-id=\"5d1bc0f3\" 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-24d4ecdc elementor-widget elementor-widget-heading\" data-id=\"24d4ecdc\" 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-3d8731fe elementor-widget elementor-widget-text-editor\" data-id=\"3d8731fe\" 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\"><b>Les factures manquantes exposent \u00e0 de lourdes sanctions<\/b><span style=\"font-weight: 400;\"> : redressement fiscal, impossibilit\u00e9 de r\u00e9cup\u00e9rer la TVA, amendes jusqu\u2019\u00e0 75 000 \u20ac, et requalification des notes de frais par l\u2019URSSAF.<\/span><\/li><\/ul><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>La facture non parvenue (FNP)<\/b><span style=\"font-weight: 400;\"> permet de comptabiliser temporairement l\u2019op\u00e9ration. En cr\u00e9ditant le compte 408 pour \u00e9viter de fausser votre comptabilit\u00e9.<\/span><\/li><\/ul><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour <\/span><b>obtenir un duplicata de votre facture<\/b><span style=\"font-weight: 400;\">, il faut d\u2019abord contacter le fournisseur. En cas d\u2019impossibilit\u00e9, utilisez des justificatifs alternatifs : relev\u00e9s bancaires, bons de commande ou attestation exceptionnelle.<\/span><\/li><\/ul><p>\u00a0<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour pallier \u00e0 ces situations, un suivi rigoureux est indispensable. <\/span><b>L\u2019id\u00e9e est de privil\u00e9gier une solution de GED (gestion \u00e9lectronique des documents)<\/b><span style=\"font-weight: 400;\">, la formation de vos \u00e9quipes et un archivage s\u00e9curis\u00e9 pendant 10 ans.<\/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-705fc1e6 e-con-full e-flex e-con e-parent\" data-id=\"705fc1e6\" 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-3477af5a elementor-widget elementor-widget-heading\" data-id=\"3477af5a\" 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-248dd59d elementor-widget elementor-widget-text-editor\" data-id=\"248dd59d\" 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-71c36631 e-con-full e-flex e-con e-child\" data-id=\"71c36631\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-5f887ddf e-con-full e-flex e-con e-child\" data-id=\"5f887ddf\" 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%2Ffactures-manquantes-consequences-solutions+%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-7e091403 elementor-widget elementor-widget-image\" data-id=\"7e091403\" 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-74f6483b elementor-widget elementor-widget-text-editor\" data-id=\"74f6483b\" 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-3541150a e-con-full e-flex e-con e-child\" data-id=\"3541150a\" 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%2Ffactures-manquantes-consequences-solutions+%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-f8562d7 elementor-widget elementor-widget-image\" data-id=\"f8562d7\" 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-645e2db3 elementor-widget elementor-widget-text-editor\" data-id=\"645e2db3\" 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-4bd9d9d8 e-con-full e-flex e-con e-child\" data-id=\"4bd9d9d8\" 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%2Ffactures-manquantes-consequences-solutions+%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-5fb76c7e elementor-widget elementor-widget-image\" data-id=\"5fb76c7e\" 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-452e9a61 elementor-widget elementor-widget-text-editor\" data-id=\"452e9a61\" 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<div class=\"elementor-element elementor-element-0a1c53f e-flex e-con-boxed e-con e-parent\" data-id=\"0a1c53f\" 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-3148575 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"3148575\" 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__3148575\" 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__3148575\" 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__3148575\" 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-e41667a e-flex e-con-boxed e-con e-parent\" data-id=\"e41667a\" 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-b84f89f elementor-widget elementor-widget-heading\" data-id=\"b84f89f\" 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 risques fiscaux et financiers d'une facture manquante<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-408d847 elementor-widget elementor-widget-text-editor\" data-id=\"408d847\" 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 manquante peut rapidement devenir un v\u00e9ritable <\/span><b>pi\u00e8ge fiscal et financier<\/b><span style=\"font-weight: 400;\"> pour votre entreprise. Lors d\u2019un contr\u00f4le, l\u2019absence de justificatif est l\u2019une des causes les plus fr\u00e9quentes de redressement. Chaque ann\u00e9e, vous \u00eates tenu de d\u00e9clarer l\u2019ensemble des honoraires et prestations r\u00e9gl\u00e9s \u00e0 vos fournisseurs, et l\u2019absence de preuve peut co\u00fbter tr\u00e8s cher, exposant votre entreprise \u00e0 des sanctions lourdes.<\/span><\/p><p><span style=\"font-weight: 400;\">L\u2019administration fiscale compare r\u00e9guli\u00e8rement le chiffre d\u2019affaires d\u00e9clar\u00e9 par votre entreprise avec celui de vos clients pour d\u00e9tecter toute <\/span><b>incoh\u00e9rence<\/b><span style=\"font-weight: 400;\">. Tout \u00e9cart constitue un signal d\u2019alerte : une facture manquante ou une vente non d\u00e9clar\u00e9e peut d\u00e9clencher un contr\u00f4le approfondi, laissant penser \u00e0 un manquement ou, dans les cas extr\u00eames, \u00e0 une fraude.<\/span><\/p><p><span style=\"font-weight: 400;\">Au-del\u00e0 du risque fiscal, un contr\u00f4le a un co\u00fbt r\u00e9el. Sans justificatif conforme, la TVA ne peut pas \u00eatre r\u00e9cup\u00e9r\u00e9e, conform\u00e9ment \u00e0 <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048835114\"><span style=\"font-weight: 400;\">l\u2019article 271<\/span><\/a><span style=\"font-weight: 400;\">, II du Code g\u00e9n\u00e9ral des imp\u00f4ts, ce qui augmente artificiellement le b\u00e9n\u00e9fice imposable et donc l\u2019imp\u00f4t \u00e0 payer. Les sanctions financi\u00e8res peuvent atteindre <\/span><b>75 000 \u20ac pour une premi\u00e8re infraction<\/b><span style=\"font-weight: 400;\">, et jusqu\u2019\u00e0 <\/span><b>150 000 \u20ac en cas de r\u00e9cidive<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Il faut \u00e9galement rester vigilant concernant les notes de frais : sans justificatif valide, l\u2019URSSAF peut requalifier ces d\u00e9penses en <\/span><b>avantages en nature<\/b><span style=\"font-weight: 400;\">, r\u00e9int\u00e9grant les montants dans l\u2019assiette des cotisations sociales et alourdissant significativement la charge financi\u00e8re.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour \u00e9viter ces situations, n\u2019attendez pas un contr\u00f4le pour mettre de l\u2019ordre dans ses justificatifs et adoptez une <\/span><b>gestion rigoureuse des factures<\/b><span style=\"font-weight: 400;\">, garante de la s\u00e9curit\u00e9 financi\u00e8re et fiscale de votre entreprise.<\/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-a2382bc elementor-widget elementor-widget-heading\" data-id=\"a2382bc\" 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 sans facture : la proc\u00e9dure FNP (facture non parvenue)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09391d5 elementor-widget elementor-widget-text-editor\" data-id=\"09391d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il est possible d\u2019enregistrer une facture non parvenue (FNP), en la rattachant au bon exercice comptable. Concr\u00e8tement, c\u2019est une \u00e9criture qui cr\u00e9dite temporairement le compte 408 (le compte provisoire de dettes fournisseurs), apr\u00e8s avoir imput\u00e9 le compte de charges ad\u00e9quat. <\/span><b>Cette proc\u00e9dure pr\u00e9serve la fiabilit\u00e9 comptable et vous prot\u00e8ge en cas de contr\u00f4le fiscal.<\/b><\/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-efac0f0 elementor-widget elementor-widget-heading\" data-id=\"efac0f0\" 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 une facture manquante : proc\u00e9dure \u00e9tape par \u00e9tape\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-714bd31 elementor-widget elementor-widget-text-editor\" data-id=\"714bd31\" 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;\">En cas de facture manquante la premi\u00e8re \u00e9tape est toujours la m\u00eame : contacter le fournisseur pour obtenir un duplicata. Mais quand \u00e7a n\u2019aboutit pas, d\u2019autres justificatifs peuvent faire office de preuve.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ce tableau synth\u00e9tise les d\u00e9marches \u00e0 effectuer en cas de documents comptables absents :<\/span><\/p><p>\u00a0<\/p><table><tbody><tr><td><p><b>Etape<\/b><\/p><\/td><td><p><b>Action \u00e0 mener<\/b><\/p><\/td><td><p><b>Documents accept\u00e9s<\/b><\/p><\/td><\/tr><tr><td><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Relance fournisseur<\/span><\/li><\/ol><\/td><td><p><span style=\"font-weight: 400;\">Demander un duplicata et documenter la relance<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Duplicata de la facture originale<\/span><\/p><\/td><\/tr><tr><td><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fournisseur injoignable<\/span><\/li><\/ol><\/td><td><p><span style=\"font-weight: 400;\">Rechercher des justificatifs alternatifs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Relev\u00e9 bancaire, bon de livraison, bon de commande<\/span><\/p><\/td><\/tr><tr><td><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Solution exceptionnelle (sous peine de sanction)<\/span><\/li><\/ol><\/td><td><p><span style=\"font-weight: 400;\">Faire \u00e9tablir une attestation sur l\u2019honneur<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Attestation du collaborateur ayant effectu\u00e9 la d\u00e9pense<\/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-d1f564a elementor-widget elementor-widget-heading\" data-id=\"d1f564a\" 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 bonnes pratiques pour \u00e9viter les factures manquantes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b33618a elementor-widget elementor-widget-text-editor\" data-id=\"b33618a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pour pr\u00e9venir les risques li\u00e9s aux factures manquantes et limiter les contr\u00f4les fiscaux, il est important d\u2019adopter un suivi rigoureux de vos factures et de mettre en place des relances r\u00e9guli\u00e8res aupr\u00e8s de vos fournisseurs.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Un suivi m\u00e9thodique vous permet \u00e9galement de d\u00e9tecter rapidement les anomalies, telles que les factures en doublon ou les prestations non conformes, et d\u2019y rem\u00e9dier avant qu\u2019elles ne deviennent probl\u00e9matiques.<\/span><span style=\"font-weight: 400;\"> Si c\u2019est le cas, la premi\u00e8re d\u00e9marche est d\u2019initier <\/span><span style=\"font-weight: 400;\">une proc\u00e9dure de contestation de votre facture aupr\u00e8s du fournisseur.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Pour limiter ces risques, vous pouvez adopter quelques r\u00e9flexes simples :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">utilisez une solution de GED (gestion \u00e9lectronique des documents) qui automatise la collecte et le classement des factures ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">formez r\u00e9guli\u00e8rement vos \u00e9quipes, sensibilisez-les sur l\u2019importance des justificatifs et aux proc\u00e9dures internes pour r\u00e9duire les oublis ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">archivez de mani\u00e8re s\u00e9curis\u00e9e l\u2019ensemble de vos documents. Cela facilitera les contr\u00f4les et garantira aussi l\u2019historique.<\/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-2b919d43 cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"2b919d43\" 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-463a10f7 elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"463a10f7\" 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-1ed58dd6 e-grid e-con-full e-con e-child\" data-id=\"1ed58dd6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52a4caa8 elementor-widget elementor-widget-heading\" data-id=\"52a4caa8\" 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-494e2aa elementor-widget elementor-widget-text-editor\" data-id=\"494e2aa\" 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;\">\u2013 d\u00e9mat\u00e9rialisez et centralisez toutes vos factures,<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 payez en un clic par virement ou g\u00e9n\u00e9rez facilement vos fichiers SEPA,<\/span><\/p><p><span style=\"font-weight: 400;\">\u2013 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-69784437 elementor-widget elementor-widget-button\" data-id=\"69784437\" 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\/619yyk\" 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-bae1c25 e-flex e-con-boxed e-con e-parent\" data-id=\"bae1c25\" 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-e19d344 elementor-widget elementor-widget-heading\" data-id=\"e19d344\" 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 les factures manquantes \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-2c844a3 e-flex e-con-boxed e-con e-parent\" data-id=\"2c844a3\" 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-3833dbf elementor-widget elementor-widget-n-accordion\" data-id=\"3833dbf\" 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-5890\" 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-5890\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels documents peuvent remplacer une facture manquante ? <\/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-5890\" class=\"elementor-element elementor-element-043a722 e-con-full e-flex e-con e-child\" data-id=\"043a722\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5890\" class=\"elementor-element elementor-element-b9fee3b e-flex e-con-boxed e-con e-child\" data-id=\"b9fee3b\" 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-414c862 elementor-widget elementor-widget-text-editor\" data-id=\"414c862\" 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;\">Plusieurs documents alternatifs sont accept\u00e9s : les bons de commande, les bons de livraison, les relev\u00e9s bancaires. Et, en dernier recours, une attestation sur l\u2019honneur du collaborateur ayant effectu\u00e9 la d\u00e9pense (cette solution doit rester exceptionnelle sous peine de sanctions).<\/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-5891\" 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-5891\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment comptabiliser un achat sans facture ? <\/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-5891\" class=\"elementor-element elementor-element-e5a0b1c e-con-full e-flex e-con e-child\" data-id=\"e5a0b1c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5891\" class=\"elementor-element elementor-element-98bef1e e-flex e-con-boxed e-con e-child\" data-id=\"98bef1e\" 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-a11866e elementor-widget elementor-widget-text-editor\" data-id=\"a11866e\" 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;\">Voici les \u00e9critures comptables \u00e0 effectuer pour passer une \u00e9criture issue d\u2019une facture non parvenue (FNP) : cr\u00e9ditez le compte 408 (dettes fournisseurs provisoires) et d\u00e9bitez le compte de charges ad\u00e9quat. Une fois la facture re\u00e7ue, vous pouvez r\u00e9gulariser l\u2019op\u00e9ration et solder le compte 408.<\/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-5892\" 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-5892\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quels sont les risques d'une facture manquante ? <\/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-5892\" class=\"elementor-element elementor-element-5b06bf0 e-con-full e-flex e-con e-child\" data-id=\"5b06bf0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5892\" class=\"elementor-element elementor-element-f7c685a e-flex e-con-boxed e-con e-child\" data-id=\"f7c685a\" 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-ffaefa4 elementor-widget elementor-widget-text-editor\" data-id=\"ffaefa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il y a de multiples risques : un redressement fiscal en cas de contr\u00f4le, l\u2019impossibilit\u00e9 de r\u00e9cup\u00e9rer la TVA, des amendes jusqu\u2019\u00e0 75 000 \u20ac, et une requalification par l\u2019URSSAF en avantages en nature pour les notes de frais non justifi\u00e9es. A noter \u00e9galement que les montants en avantages en nature peuvent \u00eatre r\u00e9int\u00e9gr\u00e9s dans l\u2019assiette des cotisations sociales.<\/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\":\"Quels documents peuvent remplacer une facture manquante ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Plusieurs documents alternatifs sont accept\\u00e9s : les bons de commande, les bons de livraison, les relev\\u00e9s bancaires. Et, en dernier recours, une attestation sur l\u2019honneur du collaborateur ayant effectu\\u00e9 la d\\u00e9pense (cette solution doit rester exceptionnelle sous peine de sanctions).\"}},{\"@type\":\"Question\",\"name\":\"Comment comptabiliser un achat sans facture ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Voici les \\u00e9critures comptables \\u00e0 effectuer pour passer une \\u00e9criture issue d\\u2019une facture non parvenue (FNP) : cr\\u00e9ditez le compte 408 (dettes fournisseurs provisoires) et d\\u00e9bitez le compte de charges ad\\u00e9quat. 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Qu\u2019il s\u2019agisse d\u2019un document \u00e9gar\u00e9, d\u2019un e-mail perdu ou d\u2019un fournisseur difficile \u00e0 joindre, les&#8230;<\/p>\n","protected":false},"author":57,"featured_media":44061,"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-44056","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\/44056","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=44056"}],"version-history":[{"count":4,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/44056\/revisions"}],"predecessor-version":[{"id":44063,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/44056\/revisions\/44063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/44061"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=44056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=44056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=44056"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=44056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}