{"id":44071,"date":"2026-06-10T16:51:41","date_gmt":"2026-06-10T15:51:41","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=44071"},"modified":"2026-06-12T17:24:38","modified_gmt":"2026-06-12T16:24:38","slug":"tout-savoir-facture-electronique","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/tout-savoir-facture-electronique","title":{"rendered":"Tout savoir sur la facture \u00e9lectronique : d\u00e9finition et guide pratique"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"44071\" class=\"elementor elementor-44071\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e0ccad e-flex e-con-boxed e-con e-parent\" data-id=\"5e0ccad\" 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-bad4d98 elementor-widget elementor-widget-text-editor\" data-id=\"bad4d98\" 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;\">74 % des TPE et PME pensent qu\u2019une facture envoy\u00e9e par e-mail au format PDF constitue une facture \u00e9lectronique (sondage Regate et Institut CSA men\u00e9 aupr\u00e8s de 350 dirigeants de TPE-PME en 2022).<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Cette assimilation \u00e9tait tol\u00e9r\u00e9e jusqu\u2019\u00e0 pr\u00e9sent, mais elle ne l\u2019est plus avec la r\u00e9forme de la facturation \u00e9lectronique. D\u00e9sormais, les entreprises fran\u00e7aises assujetties \u00e0 la TVA devront \u00e9mettre et recevoir leurs factures dans des <\/span><b>formats structur\u00e9s sp\u00e9cifiques<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Les formats PDF classiques ou les factures papier ne seront plus consid\u00e9r\u00e9s comme conformes. Les factures devront \u00eatre \u00e9mises dans des formats normalis\u00e9s, <\/span><b>UBL, CII ou Factur-X<\/b><span style=\"font-weight: 400;\">, et transiter par des plateformes d\u00e9di\u00e9es permettant leur traitement automatique.<\/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-2937cb1e e-flex e-con-boxed e-con e-parent\" data-id=\"2937cb1e\" 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-4eedaa23 elementor-widget elementor-widget-heading\" data-id=\"4eedaa23\" 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-4023254f elementor-widget elementor-widget-text-editor\" data-id=\"4023254f\" 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 <\/span><span style=\"font-weight: 400;\">facture \u00e9lectronique est enti\u00e8rement d\u00e9mat\u00e9rialis\u00e9e<\/span><span style=\"font-weight: 400;\"> et structur\u00e9e. Elle est \u00e9mise dans un format exploitable par les logiciels comptables.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les formats autoris\u00e9s sont UBL, CII et Factur-X. Les PDF classiques ne seront plus consid\u00e9r\u00e9s comme conformes.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La r\u00e9forme am\u00e9liore la gestion des factures, r\u00e9duit les erreurs, automatise les traitements, renforce la tra\u00e7abilit\u00e9 et vise \u00e0 lutter contre la fraude \u00e0 la TVA.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f654b2f e-con-full e-flex e-con e-parent\" data-id=\"f654b2f\" 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-4f4fe43c elementor-widget elementor-widget-heading\" data-id=\"4f4fe43c\" 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-5a8c6e13 elementor-widget elementor-widget-text-editor\" data-id=\"5a8c6e13\" 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-3407a845 e-con-full e-flex e-con e-child\" data-id=\"3407a845\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-33c429c6 e-con-full e-flex e-con e-child\" data-id=\"33c429c6\" 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%2Ftout-savoir-facture-electronique+%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-4a119188 elementor-widget elementor-widget-image\" data-id=\"4a119188\" 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-58fc3d5c elementor-widget elementor-widget-text-editor\" data-id=\"58fc3d5c\" 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-1e228b03 e-con-full e-flex e-con e-child\" data-id=\"1e228b03\" 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%2Ftout-savoir-facture-electronique+%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-6924eda9 elementor-widget elementor-widget-image\" data-id=\"6924eda9\" 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-d3604e7 elementor-widget elementor-widget-text-editor\" data-id=\"d3604e7\" 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-4777c7ce e-con-full e-flex e-con e-child\" data-id=\"4777c7ce\" 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%2Ftout-savoir-facture-electronique+%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-76c64239 elementor-widget elementor-widget-image\" data-id=\"76c64239\" 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-384ce25e elementor-widget elementor-widget-text-editor\" data-id=\"384ce25e\" 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-a682c28 e-flex e-con-boxed e-con e-parent\" data-id=\"a682c28\" 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-317f8d8 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"317f8d8\" 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__317f8d8\" 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__317f8d8\" 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__317f8d8\" 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-9716c95 e-flex e-con-boxed e-con e-parent\" data-id=\"9716c95\" 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-7389a4c elementor-widget elementor-widget-heading\" data-id=\"7389a4c\" 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 mentions obligatoires d\u2019une facture \u00e9lectronique\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-960aa09 elementor-widget elementor-widget-text-editor\" data-id=\"960aa09\" 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 \u00e9lectronique est une facture cr\u00e9\u00e9e, transmise et re\u00e7ue sous forme d\u00e9mat\u00e9rialis\u00e9e dans un format structur\u00e9. Contrairement \u00e0 un simple PDF, elle peut \u00eatre lue et trait\u00e9e automatiquement par les logiciels comptables.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La r\u00e9forme impose deux exigences<\/span> <span style=\"font-weight: 400;\">principales :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019utilisation de <\/span><b>formats structur\u00e9s conformes<\/b><span style=\"font-weight: 400;\"> (UBL, CII ou Factur-X) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la transmission via une <\/span><b>plateforme de d\u00e9mat\u00e9rialisation partenaire<\/b><span style=\"font-weight: 400;\"> (PDP) ou via le <\/span><b>portail public Chorus Pro<\/b><span style=\"font-weight: 400;\"> pour les \u00e9changes avec le secteur public.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Comme toute facture, elle doit contenir <\/span><b>plusieurs mentions obligatoires<\/b><span style=\"font-weight: 400;\"> :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le num\u00e9ro et la date de la facture ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le nom, l\u2019adresse et le num\u00e9ro SIREN\/SIRET du vendeur et du client ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le num\u00e9ro de TVA intracommunautaire des deux parties ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la d\u00e9signation pr\u00e9cise, la quantit\u00e9 et le prix unitaire des biens ou services ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le montant total hors taxes, le taux de TVA et le montant TTC ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les conditions de r\u00e8glement et les p\u00e9nalit\u00e9s de retard.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La r\u00e9forme ajoute \u00e9galement <\/span><b>quatre nouvelles mentions obligatoires <\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">le num\u00e9ro SIREN du client ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019adresse de livraison si elle diff\u00e8re de l\u2019adresse du client ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la nature des op\u00e9rations (biens, services ou les deux) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la mention \u00ab option pour le paiement de la taxe d\u2019apr\u00e8s les d\u00e9bits \u00bb lorsque la TVA est due d\u00e8s la facturation.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ba9264 elementor-widget elementor-widget-heading\" data-id=\"9ba9264\" 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 diff\u00e9rents formats de facture \u00e9lectronique\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f97657 elementor-widget elementor-widget-text-editor\" data-id=\"4f97657\" 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\u00e9forme impose l\u2019utilisation de formats permettant aux plateformes de d\u00e9mat\u00e9rialisation de traiter les donn\u00e9es automatiquement. Trois formats sont aujourd\u2019hui reconnus.<\/span><\/p><p>\u00a0<\/p><p><b>Les factures structur\u00e9es UBL et CII<\/b><span style=\"font-weight: 400;\"> : les formats XML contiennent des donn\u00e9es directement exploitables par les logiciels. Ils permettent un traitement automatis\u00e9 des informations.<\/span><\/p><p>\u00a0<\/p><p><b>La facture mixte Factur-X <\/b><span style=\"font-weight: 400;\">: ce format combine un fichier PDF\/A-3 lisible par un humain et un fichier XML structur\u00e9 exploitable par les logiciels.<\/span><\/p><p>\u00a0<\/p><p><b>La facture PDF simple<\/b><span style=\"font-weight: 400;\"> : un PDF classique n\u2019est plus consid\u00e9r\u00e9 comme une facture \u00e9lectronique conforme, m\u00eame s\u2019il est envoy\u00e9 par e-mail.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">\u00c0 partir de septembre 2026, toutes les entreprises devront \u00eatre capables de <\/span><b>recevoir des factures \u00e9lectroniques <\/b><span style=\"font-weight: 400;\">au format UBL, CII ou Factur X.\u00a0<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">L\u2019obligation d\u2019\u00e9mission sera ensuite appliqu\u00e9e progressivement selon la taille des entreprises : en septembre 2026 pour les grandes entreprises et les ETI et en septembre 2027 pour les TPE et PME.<\/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-62f39d7 elementor-widget elementor-widget-heading\" data-id=\"62f39d7\" 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<h4 class=\"elementor-heading-title elementor-size-default\">Tableau des formats de facture conformes \u00e0 la r\u00e9forme\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bccc4a elementor-widget elementor-widget-text-editor\" data-id=\"3bccc4a\" 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><b>Format<\/b><\/p><\/td><td><p><b>Type<\/b><\/p><\/td><td><p><b>Caract\u00e9ristiques<\/b><\/p><\/td><td><p><b>Avantages<\/b><\/p><\/td><td><p><b>Conforme \u00e0 la r\u00e9forme de la facturation \u00e9lectronique\u00a0<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">UBL<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Structur\u00e9 XML<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Donn\u00e9es XML exploitables automatiquement<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Traitement automatis\u00e9 des donn\u00e9es<\/span><\/p><p><span style=\"font-weight: 400;\">Interop\u00e9rabilit\u00e9 facilit\u00e9e<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u2705\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">CII<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Structur\u00e9 XML<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Format XML normalis\u00e9 avec donn\u00e9es structur\u00e9es<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Adapt\u00e9 aux \u00e9changes complexes<\/span><\/p><p><span style=\"font-weight: 400;\">Interop\u00e9rable<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u2705<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Factur X<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Hybride (mixte)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">PDF\/A-3 + XML int\u00e9gr\u00e9<\/span><\/p><p><span style=\"font-weight: 400;\">Double lecture<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Lecture humaine\u00a0 Traitement automatis\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u2705<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">PDF simple<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Non structur\u00e9<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Document PDF classique sans donn\u00e9es structur\u00e9es<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Lecture simple<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u274c\u00a0<\/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-ebc015d elementor-widget elementor-widget-heading\" data-id=\"ebc015d\" 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 enjeux de la facture \u00e9lectronique\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccb7efb elementor-widget elementor-widget-text-editor\" data-id=\"ccb7efb\" 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\u00e9forme pr\u00e9sente <\/span><b>plusieurs b\u00e9n\u00e9fices<\/b><span style=\"font-weight: 400;\"> pour les entreprises.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Les formats structur\u00e9s permettent :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de r\u00e9duire les <\/span><b>erreurs<\/b><span style=\"font-weight: 400;\"> de saisie ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">de limiter les <\/span><b>litiges<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u2019<\/span><b>automatiser<\/b><span style=\"font-weight: 400;\"> le traitement des factures ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u2019am\u00e9liorer la <\/span><b>tra\u00e7abilit\u00e9<\/b><span style=\"font-weight: 400;\"> des op\u00e9rations.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Les factures structur\u00e9es circulent \u00e9galement plus rapidement, ce qui contribue \u00e0 <\/span><b>acc\u00e9l\u00e9rer les paiements<\/b><span style=\"font-weight: 400;\"> et \u00e0 am\u00e9liorer la gestion de la tr\u00e9sorerie.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Pour l\u2019administration, la r\u00e9forme vise \u00e0 <\/span><b>renforcer la lutte contre la fraude \u00e0 la TVA <\/b><span style=\"font-weight: 400;\">et \u00e0 am\u00e9liorer la collecte des donn\u00e9es \u00e9conomiques.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Gr\u00e2ce \u00e0 la transmission automatique des informations :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les d\u00e9clarations de TVA pourront \u00eatre pr\u00e9-remplies ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les d\u00e9lais de paiement pourront \u00eatre mieux contr\u00f4l\u00e9s ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019administration disposera d\u2019une meilleure visibilit\u00e9 sur l\u2019activit\u00e9 \u00e9conomique.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e276c80 elementor-widget elementor-widget-heading\" data-id=\"e276c80\" 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\">Le calendrier de mise en \u0153uvre de la facturation \u00e9lectronique \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c9a1e2 elementor-widget elementor-widget-text-editor\" data-id=\"0c9a1e2\" 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 facturation \u00e9lectronique n\u2019est pas totalement nouvelle en France. <\/span><b>Depuis 2020<\/b><span style=\"font-weight: 400;\">, les entreprises qui travaillent avec l\u2019\u00c9tat ou les collectivit\u00e9s doivent d\u00e9j\u00e0 transmettre leurs factures \u00e9lectroniques via Chorus Pro dans le cadre des march\u00e9s publics.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">La r\u00e9forme \u00e9tend d\u00e9sormais cette obligation <\/span><b>aux \u00e9changes entre entreprises.<\/b><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Le calendrier de <\/span><b>d\u00e9ploiement est progressif<\/b><span style=\"font-weight: 400;\"> :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>septembre 2026<\/b><span style=\"font-weight: 400;\"> : toutes les entreprises devront \u00eatre capables de recevoir des factures \u00e9lectroniques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>septembre 2026 <\/b><span style=\"font-weight: 400;\">: les grandes entreprises et les ETI devront \u00e9mettre leurs factures \u00e9lectroniques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>septembre 2027<\/b><span style=\"font-weight: 400;\"> : l\u2019obligation d\u2019\u00e9mission s\u2019appliquera aux PME et <\/span><span style=\"font-weight: 400;\">aux TPE<\/span><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ce d\u00e9ploiement progressif laisse aux entreprises le temps de s\u2019organiser et d\u2019adapter leurs outils.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour anticiper cette transition, il est recommand\u00e9 de d\u00e9finir d\u00e8s maintenant un <\/span><span style=\"font-weight: 400;\">cahier des charges pour la d\u00e9mat\u00e9rialisation des factures fournisseurs<\/span><span style=\"font-weight: 400;\"> et de choisir la plateforme la plus adapt\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-2cffb80 elementor-widget elementor-widget-heading\" data-id=\"2cffb80\" 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\">Garantir la conformit\u00e9 d\u2019une facture \u00e9lectronique\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69620e9 elementor-widget elementor-widget-text-editor\" data-id=\"69620e9\" 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 \u00eatre juridiquement valable, une facture \u00e9lectronique doit respecter trois crit\u00e8res fondamentaux :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>l\u2019authenticit\u00e9 de l\u2019\u00e9metteur : <\/b><span style=\"font-weight: 400;\">il doit \u00eatre possible d\u2019identifier avec certitude l\u2019entreprise qui a \u00e9mis la facture ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>l\u2019int\u00e9grit\u00e9 du contenu : <\/b><span style=\"font-weight: 400;\">la facture ne doit pas pouvoir \u00eatre modifi\u00e9e apr\u00e8s son \u00e9mission ;\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>la lisibilit\u00e9 du document : <\/b><span style=\"font-weight: 400;\">la facture doit pouvoir \u00eatre consult\u00e9e facilement pendant toute la dur\u00e9e l\u00e9gale de conservation.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ces exigences sont g\u00e9n\u00e9ralement assur\u00e9es par les <\/span><b>plateformes de d\u00e9mat\u00e9rialisation partenaires. <\/b><span style=\"font-weight: 400;\">Plusieurs m\u00e9canismes techniques permettent de garantir cette conformit\u00e9 :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>signature \u00e9lectronique qualifi\u00e9e<\/b><span style=\"font-weight: 400;\">, qui identifie l\u2019\u00e9metteur ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019<\/span><b>horodatage<\/b><span style=\"font-weight: 400;\">, qui certifie la date d\u2019\u00e9mission ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>piste d\u2019audit fiable (PAF)<\/b><span style=\"font-weight: 400;\">, qui retrace l\u2019ensemble des op\u00e9rations li\u00e9es \u00e0 la facture.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Ces dispositifs permettent aux entreprises de prouver la <\/span><b>conformit\u00e9 de leurs factures<\/b><span style=\"font-weight: 400;\"> en cas de contr\u00f4le fiscal.<\/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-18ebce5c cta-img e-grid e-con-boxed e-con e-parent\" data-id=\"18ebce5c\" 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-6ae9000a elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"6ae9000a\" 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=\"850\" height=\"825\" 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-4ac75571 e-grid e-con-full e-con e-child\" data-id=\"4ac75571\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15adc2f elementor-widget elementor-widget-heading\" data-id=\"15adc2f\" 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\">Vous souhaitez en savoir plus sur la r\u00e9forme de la facturation \u00e9lectronique ?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b2a16 elementor-widget elementor-widget-text-editor\" data-id=\"37b2a16\" 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;\">D\u00e9couvrez dans ce guide une explication claire et structur\u00e9e de la r\u00e9forme, les principaux chantiers \u00e0 anticiper et les conseils de nos experts pour vous pr\u00e9parer sereinement.<\/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-1a496b23 elementor-widget elementor-widget-button\" data-id=\"1a496b23\" 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\/2026-03-13\/619qjv\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u00e9l\u00e9charger le guide<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b6b1e3 e-flex e-con-boxed e-con e-parent\" data-id=\"7b6b1e3\" 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-16ed1f8 elementor-widget elementor-widget-heading\" data-id=\"16ed1f8\" 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 \u00e9lectronique :<\/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-c52c65b e-flex e-con-boxed e-con e-parent\" data-id=\"c52c65b\" 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-db14aeb elementor-widget elementor-widget-n-accordion\" data-id=\"db14aeb\" 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-2290\" 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-2290\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quelles entreprises sont concern\u00e9es par la facture \u00e9lectronique ? <\/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-2290\" class=\"elementor-element elementor-element-34502e3 e-con-full e-flex e-con e-child\" data-id=\"34502e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2290\" class=\"elementor-element elementor-element-2bc41d3 e-flex e-con-boxed e-con e-child\" data-id=\"2bc41d3\" 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-d280e42 elementor-widget elementor-widget-text-editor\" data-id=\"d280e42\" 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>Toutes les entreprises assujetties \u00e0 la TVA en France sont concern\u00e9es par la r\u00e9forme, d\u00e8s lors qu\u2019elles r\u00e9alisent des op\u00e9rations entre professionnels. L\u2019obligation s\u2019appliquera progressivement selon un calendrier d\u00e9fini, avec une g\u00e9n\u00e9ralisation de la r\u00e9ception des factures \u00e9lectroniques puis de leur \u00e9mission.<\/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-2291\" 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-2291\" >\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 avantages de la facture \u00e9lectronique pour les entreprises ? <\/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-2291\" class=\"elementor-element elementor-element-cbdae0e e-con-full e-flex e-con e-child\" data-id=\"cbdae0e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2291\" class=\"elementor-element elementor-element-b0ec71e e-flex e-con-boxed e-con e-child\" data-id=\"b0ec71e\" 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-ad0f0b6 elementor-widget elementor-widget-text-editor\" data-id=\"ad0f0b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La facture \u00e9lectronique permet de r\u00e9duire les t\u00e2ches manuelles, de limiter les erreurs de saisie et d\u2019acc\u00e9l\u00e9rer le traitement comptable. Elle am\u00e9liore aussi la tra\u00e7abilit\u00e9 des \u00e9changes et facilite le suivi des paiements, ce qui peut aider les \u00e9quipes finance \u00e0 gagner en efficacit\u00e9.<\/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\":\"Quelles entreprises sont concern\\u00e9es par la facture \\u00e9lectronique ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Toutes les entreprises assujetties \\u00e0 la TVA en France sont concern\\u00e9es par la r\\u00e9forme, d\\u00e8s lors qu\\u2019elles r\\u00e9alisent des op\\u00e9rations entre professionnels. L\\u2019obligation s\\u2019appliquera progressivement selon un calendrier d\\u00e9fini, avec une g\\u00e9n\\u00e9ralisation de la r\\u00e9ception des factures \\u00e9lectroniques puis de leur \\u00e9mission.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les avantages de la facture \\u00e9lectronique pour les entreprises ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La facture \\u00e9lectronique permet de r\\u00e9duire les t\\u00e2ches manuelles, de limiter les erreurs de saisie et d\\u2019acc\\u00e9l\\u00e9rer le traitement comptable. Elle am\\u00e9liore aussi la tra\\u00e7abilit\\u00e9 des \\u00e9changes et facilite le suivi des paiements, ce qui peut aider les \\u00e9quipes finance \\u00e0 gagner en efficacit\\u00e9.\"}}]}<\/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>74 % des TPE et PME pensent qu\u2019une facture envoy\u00e9e par e-mail au format PDF constitue une facture \u00e9lectronique (sondage Regate et Institut CSA men\u00e9 aupr\u00e8s de 350 dirigeants de TPE-PME en 2022). \u00a0 Cette&#8230;<\/p>\n","protected":false},"author":57,"featured_media":44077,"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-44071","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\/44071","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=44071"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/44071\/revisions"}],"predecessor-version":[{"id":44075,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/44071\/revisions\/44075"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/44077"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=44071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=44071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=44071"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=44071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}