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Il permet notamment de : ",{"data":763,"content":764,"nodeType":568},{},[765,780,795,823,838],{"data":766,"content":767,"nodeType":530},{},[768],{"data":769,"content":770,"nodeType":58},{},[771,776],{"data":772,"marks":773,"value":775,"nodeType":62},{},[774],{"type":275},"Proposer des rémunérations cohérentes avec le marché",{"data":777,"marks":778,"value":779,"nodeType":62},{},[]," : l’entreprise peut ajuster les salaires pour rester compétitive et attirer de nouveaux talents.",{"data":781,"content":782,"nodeType":530},{},[783],{"data":784,"content":785,"nodeType":58},{},[786,791],{"data":787,"marks":788,"value":790,"nodeType":62},{},[789],{"type":275},"Mettre en place une politique salariale attractive et motivante",{"data":792,"marks":793,"value":794,"nodeType":62},{},[]," : une rémunération adaptée favorise l’engagement et la satisfaction des salariés.",{"data":796,"content":797,"nodeType":530},{},[798],{"data":799,"content":800,"nodeType":58},{},[801,806,810,819],{"data":802,"marks":803,"value":805,"nodeType":62},{},[804],{"type":275},"Déterminer le bon moment pour recruter",{"data":807,"marks":808,"value":809,"nodeType":62},{},[]," : l’analyse de la masse salariale permet d’évaluer la capacité financière de l’entreprise avant une ",{"data":811,"content":813,"nodeType":67},{"uri":812},"https://www.clementine.fr/blog/calculateurs/cout-embauche-salarie/",[814],{"data":815,"marks":816,"value":818,"nodeType":62},{},[817],{"type":75},"embauche",{"data":820,"marks":821,"value":822,"nodeType":62},{},[],".",{"data":824,"content":825,"nodeType":530},{},[826],{"data":827,"content":828,"nodeType":58},{},[829,834],{"data":830,"marks":831,"value":833,"nodeType":62},{},[832],{"type":275},"Mieux anticiper les besoins en effectifs",{"data":835,"marks":836,"value":837,"nodeType":62},{},[]," : l’entreprise peut planifier plus efficacement ses recrutements selon son activité et ses objectifs de croissance.",{"data":839,"content":840,"nodeType":530},{},[841],{"data":842,"content":843,"nodeType":58},{},[844,849],{"data":845,"marks":846,"value":848,"nodeType":62},{},[847],{"type":275},"Favoriser la fidélisation des talents",{"data":850,"marks":851,"value":852,"nodeType":62},{},[]," : une gestion maîtrisée des rémunérations contribue à limiter le turnover et à conserver les compétences clés.",{"data":854,"content":855,"nodeType":264},{},[856],{"data":857,"marks":858,"value":859,"nodeType":62},{},[],"Comment calculer la masse salariale ?",{"data":861,"content":862,"nodeType":58},{},[863],{"data":864,"marks":865,"value":866,"nodeType":62},{},[],"Comme nous l’évoquions au début de cet article, le calcul de la masse salariale est réalisé à partir des éléments suivants : ",{"data":868,"content":869,"nodeType":568},{},[870],{"data":871,"content":872,"nodeType":530},{},[873],{"data":874,"content":875,"nodeType":58},{},[876,881],{"data":877,"marks":878,"value":880,"nodeType":62},{},[879],{"type":275},"Masse salariale (brute) = salaires (cotisations salariales comprises) + primes + indemnités",{"data":882,"marks":883,"value":884,"nodeType":62},{},[]," ",{"data":886,"content":887,"nodeType":58},{},[888,892,901],{"data":889,"marks":890,"value":891,"nodeType":62},{},[],"Selon la définition stricte de l’INSEE, les avantages en nature (",{"data":893,"content":895,"nodeType":67},{"uri":894},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/avantage-en-nature-logement/",[896],{"data":897,"marks":898,"value":900,"nodeType":62},{},[899],{"type":75},"logement",{"data":902,"marks":903,"value":904,"nodeType":62},{},[],", voiture de fonction) sont exclus de ce calcul. Sachez toutefois que les comptables les réintègrent généralement dans la masse salariale brute globale de l’entreprise afin d’obtenir une vision plus réaliste du coût global du personnel.",{"data":906,"content":907,"nodeType":58},{},[908],{"data":909,"marks":910,"value":911,"nodeType":62},{},[],"En revanche, pour piloter au plus près la réalité financière, les RH, les directeurs financiers ou les dirigeants calculent ce que l’on appelle la masse salariale chargée, qui correspond au coût réel du personnel : ",{"data":913,"content":914,"nodeType":568},{},[915],{"data":916,"content":917,"nodeType":530},{},[918],{"data":919,"content":920,"nodeType":58},{},[921],{"data":922,"marks":923,"value":925,"nodeType":62},{},[924],{"type":275},"Masse salariale chargée = masse salariale brute + somme des cotisations patronales",{"data":927,"content":928,"nodeType":58},{},[929],{"data":930,"marks":931,"value":932,"nodeType":62},{},[],"À partir de ces données, il est ensuite possible de calculer le poids des salariés par rapport à l’activité de l’entreprise. Pour cela, on utilise généralement la masse salariale chargée (pour inclure tous les coûts) selon le calcul suivant : ",{"data":934,"content":935,"nodeType":568},{},[936],{"data":937,"content":938,"nodeType":530},{},[939],{"data":940,"content":941,"nodeType":58},{},[942],{"data":943,"marks":944,"value":946,"nodeType":62},{},[945],{"type":275},"Taux de masse salariale = (masse salariale annuelle chargée/chiffre d’affaires HT) x 100",{"data":948,"content":949,"nodeType":264},{},[950],{"data":951,"marks":952,"value":953,"nodeType":62},{},[],"Comment analyser l’évolution de sa masse salariale ?",{"data":955,"content":956,"nodeType":58},{},[957,961,966],{"data":958,"marks":959,"value":960,"nodeType":62},{},[],"Une fois calculée, la masse salariale doit être suivie régulièrement afin d’identifier les facteurs qui influencent son évolution. L’objectif est surtout de ",{"data":962,"marks":963,"value":965,"nodeType":62},{},[964],{"type":275},"comprendre l’origine des variations et leur impact sur la rentabilité de l’entreprise",{"data":967,"marks":968,"value":822,"nodeType":62},{},[],{"data":970,"content":971,"nodeType":58},{},[972],{"data":973,"marks":974,"value":975,"nodeType":62},{},[],"Une augmentation de la masse salariale peut s’avérer parfaitement saine lorsqu’elle accompagne une croissance du chiffre d’affaires, le développement d’une activité ou le recrutement de profils stratégiques. À l’inverse, une hausse non maîtrisée peut rapidement dégrader la rentabilité de l’entreprise.",{"data":977,"content":978,"nodeType":111},{},[979],{"data":980,"marks":981,"value":982,"nodeType":62},{},[],"Les principaux facteurs faisant évoluer la masse salariale",{"data":984,"content":985,"nodeType":58},{},[986],{"data":987,"marks":988,"value":989,"nodeType":62},{},[],"Plusieurs éléments influencent directement l’évolution de la masse salariale :",{"data":991,"content":992,"nodeType":568},{},[993,1004,1015,1040,1051,1077,1088],{"data":994,"content":995,"nodeType":530},{},[996],{"data":997,"content":998,"nodeType":58},{},[999],{"data":1000,"marks":1001,"value":1003,"nodeType":62},{},[1002],{"type":275},"les recrutements et départs de salariés ;",{"data":1005,"content":1006,"nodeType":530},{},[1007],{"data":1008,"content":1009,"nodeType":58},{},[1010],{"data":1011,"marks":1012,"value":1014,"nodeType":62},{},[1013],{"type":275},"les augmentations et promotions ;",{"data":1016,"content":1017,"nodeType":530},{},[1018],{"data":1019,"content":1020,"nodeType":58},{},[1021,1025,1035],{"data":1022,"marks":1023,"value":520,"nodeType":62},{},[1024],{"type":275},{"data":1026,"content":1028,"nodeType":67},{"uri":1027},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/des-primes-etou-des-cartes-cadeaux-pour-mes-salaries/",[1029],{"data":1030,"marks":1031,"value":1034,"nodeType":62},{},[1032,1033],{"type":75},{"type":275},"primes",{"data":1036,"marks":1037,"value":1039,"nodeType":62},{},[1038],{"type":275}," exceptionnelles ;",{"data":1041,"content":1042,"nodeType":530},{},[1043],{"data":1044,"content":1045,"nodeType":58},{},[1046],{"data":1047,"marks":1048,"value":1050,"nodeType":62},{},[1049],{"type":275},"les heures supplémentaires ;",{"data":1052,"content":1053,"nodeType":530},{},[1054],{"data":1055,"content":1056,"nodeType":58},{},[1057,1062,1072],{"data":1058,"marks":1059,"value":1061,"nodeType":62},{},[1060],{"type":275},"l’évolution des ",{"data":1063,"content":1065,"nodeType":67},{"uri":1064},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-patronales/",[1066],{"data":1067,"marks":1068,"value":1071,"nodeType":62},{},[1069,1070],{"type":75},{"type":275},"charges patronales",{"data":1073,"marks":1074,"value":1076,"nodeType":62},{},[1075],{"type":275}," ;",{"data":1078,"content":1079,"nodeType":530},{},[1080],{"data":1081,"content":1082,"nodeType":58},{},[1083],{"data":1084,"marks":1085,"value":1087,"nodeType":62},{},[1086],{"type":275},"l’absentéisme ;",{"data":1089,"content":1090,"nodeType":530},{},[1091],{"data":1092,"content":1093,"nodeType":58},{},[1094,1099],{"data":1095,"marks":1096,"value":1098,"nodeType":62},{},[1097],{"type":275},"les variations d’activité saisonnières",{"data":1100,"marks":1101,"value":822,"nodeType":62},{},[],{"data":1103,"content":1104,"nodeType":58},{},[1105],{"data":1106,"marks":1107,"value":1108,"nodeType":62},{},[],"Il est donc essentiel d’analyser la masse salariale dans sa globalité, mais aussi en détail par service, équipe ou catégorie de salariés.",{"data":1110,"content":1111,"nodeType":111},{},[1112],{"data":1113,"marks":1114,"value":1115,"nodeType":62},{},[],"Comprendre l’effet GVT (glissement vieillesse technicité)",{"data":1117,"content":1118,"nodeType":58},{},[1119,1123,1128],{"data":1120,"marks":1121,"value":1122,"nodeType":62},{},[],"Même sans recrutement, la masse salariale peut augmenter naturellement sous l’effet du ",{"data":1124,"marks":1125,"value":1127,"nodeType":62},{},[1126],{"type":275},"GVT (glissement vieillesse technicité",{"data":1129,"marks":1130,"value":1131,"nodeType":62},{},[],"). 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Les PDF simples ou factures envoyées par email ne seront plus suffisants. L’objectif est de ",[],{},{"nodeType":62,"value":3266,"marks":3267,"data":3269},"digitaliser complètement les échanges",[3268],{"type":275},{},{"nodeType":62,"value":3271,"marks":3272,"data":3273},", simplifier la gestion de la TVA et mieux lutter contre la fraude.",[],{},{"nodeType":111,"data":3275,"content":3276},{},[3277],{"nodeType":62,"value":3278,"marks":3279,"data":3280},"Comment faire une facture électronique ?",[],{},{"nodeType":58,"data":3282,"content":3283},{},[3284,3288,3293],{"nodeType":62,"value":3285,"marks":3286,"data":3287},"Une facture électronique se crée via un logiciel de facturation compatible avec les nouveaux formats. Elle doit contenir ",[],{},{"nodeType":62,"value":3289,"marks":3290,"data":3292},"des données structurées",[3291],{"type":275},{},{"nodeType":62,"value":3294,"marks":3295,"data":3296}," en plus des informations classiques. En pratique, vous n’avez pas besoin de tout faire manuellement : votre outil de facturation se charge de générer le bon format automatiquement, à condition qu’il soit adapté à la réforme.",[],{},{"nodeType":111,"data":3298,"content":3299},{},[3300],{"nodeType":62,"value":3301,"marks":3302,"data":3303},"Comment envoyer une facture électronique ?",[],{},{"nodeType":58,"data":3305,"content":3306},{},[3307,3311,3316],{"nodeType":62,"value":3308,"marks":3309,"data":3310},"Vous ne pourrez plus envoyer vos factures directement par email. Elles devront obligatoirement ",[],{},{"nodeType":62,"value":3312,"marks":3313,"data":3315},"passer par une plateforme agréée par l’État",[3314],{"type":275},{},{"nodeType":62,"value":3317,"marks":3318,"data":3319},". Concrètement, votre logiciel envoie la facture à cette plateforme, qui la transmet ensuite à votre client et à l’administration. Cela garantit un envoi sécurisé et conforme.",[],{},{"nodeType":111,"data":3321,"content":3322},{},[3323],{"nodeType":62,"value":3324,"marks":3325,"data":3326},"Quel format pour la facture électronique ?",[],{},{"nodeType":58,"data":3328,"content":3329},{},[3330,3334,3338,3341,3345,3349,3353],{"nodeType":62,"value":3331,"marks":3332,"data":3333},"Une facture électronique doit être au format structuré, comme ",[],{},{"nodeType":62,"value":1902,"marks":3335,"data":3337},[3336],{"type":275},{},{"nodeType":62,"value":1908,"marks":3339,"data":3340},[],{},{"nodeType":62,"value":1917,"marks":3342,"data":3344},[3343],{"type":275},{},{"nodeType":62,"value":3346,"marks":3347,"data":3348},". Le format ",[],{},{"nodeType":62,"value":1887,"marks":3350,"data":3352},[3351],{"type":275},{},{"nodeType":62,"value":3354,"marks":3355,"data":3356}," est aussi très courant, car il combine un PDF lisible et des données exploitables automatiquement. Le choix du format dépend surtout de votre logiciel, mais dans tous les cas, il doit être compatible avec les plateformes agréées.",[],{},{"nodeType":111,"data":3358,"content":3359},{},[3360],{"nodeType":62,"value":3361,"marks":3362,"data":3363},"Qui est concerné par la facturation électronique ?",[],{},{"nodeType":58,"data":3365,"content":3366},{},[3367,3371,3376,3380,3385],{"nodeType":62,"value":3368,"marks":3369,"data":3370},"Toutes ",[],{},{"nodeType":62,"value":3372,"marks":3373,"data":3375},"les entreprises françaises assujetties à la TVA",[3374],{"type":275},{},{"nodeType":62,"value":3377,"marks":3378,"data":3379}," sont concernées, quelle que soit leur taille, y compris les micro-entreprises. Si vous travaillez avec d’autres entreprises en France, vous devrez utiliser la facturation électronique. Pour",[],{},{"nodeType":62,"value":3381,"marks":3382,"data":3384}," les clients particuliers ou l’international",[3383],{"type":275},{},{"nodeType":62,"value":3386,"marks":3387,"data":3388},", vous serez concerné par la transmission de données (e-reporting).",[],{},{"nodeType":111,"data":3390,"content":3391},{},[3392],{"nodeType":62,"value":3393,"marks":3394,"data":3395},"Quels sont les avantages de la facturation électronique ?",[],{},{"nodeType":58,"data":3397,"content":3398},{},[3399,3403,3408,3412,3417],{"nodeType":62,"value":3400,"marks":3401,"data":3402},"La facturation électronique permet de ",[],{},{"nodeType":62,"value":3404,"marks":3405,"data":3407},"gagner du temps ",[3406],{"type":275},{},{"nodeType":62,"value":3409,"marks":3410,"data":3411},"grâce à l’automatisation et de réduire les erreurs. Les factures sont traitées plus rapidement et leur suivi est plus simple. Elle améliore aussi",[],{},{"nodeType":62,"value":3413,"marks":3414,"data":3416}," la gestion de la trésorerie et la conformité fiscale",[3415],{"type":275},{},{"nodeType":62,"value":3418,"marks":3419,"data":3420},", tout en facilitant les échanges avec vos clients et l’administration. ",[],{},"md",{"metadata":3423,"sys":3426,"fields":3435},{"tags":3424,"concepts":3425},[],[],{"space":3427,"id":3429,"type":14,"createdAt":3430,"updatedAt":3430,"environment":3431,"publishedVersion":45,"revision":339,"contentType":3433,"locale":27},{"sys":3428},{"type":10,"linkType":11,"id":12},"3VXrsTxzmVduxFUw3ZpdBV","2026-04-03T14:47:10.992Z",{"sys":3432},{"id":19,"type":10,"linkType":20},{"sys":3434},{"type":10,"linkType":25,"id":2348},{"name":3436,"left":3437,"centered":2655,"hugLeft":83,"hugRight":83,"reversedOnBreaking":83},"Section 5 - Le guide sur la réforme de la facture électronique",{"metadata":3438,"sys":3441,"fields":3450},{"tags":3439,"concepts":3440},[],[],{"space":3442,"id":3444,"type":14,"createdAt":3445,"updatedAt":3445,"environment":3446,"publishedVersion":224,"revision":339,"contentType":3448,"locale":27},{"sys":3443},{"type":10,"linkType":11,"id":12},"e7zkF76yQxfQWn2QSKq44","2026-04-03T14:47:06.365Z",{"sys":3447},{"id":19,"type":10,"linkType":20},{"sys":3449},{"type":10,"linkType":25,"id":48},{"name":3451,"type":102,"textAlign":52,"highlightColor":104,"content":3452,"releaseDateFormat":81,"orientation":82,"faq":83},"Card - Section 5 - Le guide sur la réforme de la facture électronique",{"nodeType":54,"data":3453,"content":3454},{},[3455,3462,3469,3484],{"nodeType":264,"data":3456,"content":3457},{},[3458],{"nodeType":62,"value":3459,"marks":3460,"data":3461},"Prêt à anticiper la réforme ?",[],{},{"nodeType":58,"data":3463,"content":3464},{},[3465],{"nodeType":62,"value":3466,"marks":3467,"data":3468},"Téléchargez gratuitement notre guide et prenez une longueur d'avance sur la réforme de la facture électronique.",[],{},{"nodeType":58,"data":3470,"content":3471},{},[3472,3475,3481],{"nodeType":62,"value":78,"marks":3473,"data":3474},[],{},{"nodeType":67,"data":3476,"content":3477},{"uri":2646},[3478],{"nodeType":62,"value":2651,"marks":3479,"data":3480},[],{},{"nodeType":62,"value":78,"marks":3482,"data":3483},[],{},{"nodeType":58,"data":3485,"content":3486},{},[3487],{"nodeType":62,"value":3488,"marks":3489,"data":3490},"Gratuit • Sans engagement • Réception immédiate",[],{},[3492,3493,3494,3495],"Facturation uniquement","Facturation + comptabilité","Comprendre la réforme","Changer d'outil",[],{"nodeType":264,"data":3498,"content":3499},{},[3500],{"nodeType":62,"value":3501,"marks":3502,"data":3503},"E-invoicing et e-reporting : ce qui les différencie vraiment",[],{},{"nodeType":58,"data":3505,"content":3506},{},[3507,3511,3520],{"nodeType":62,"value":3508,"marks":3509,"data":3510},"Bien que l’e-invoicing et l’e-reporting s’inscrivent dans la même ",[],{},{"nodeType":67,"data":3512,"content":3514},{"uri":3513},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/calendrier-facture-electronique/",[3515],{"nodeType":62,"value":3516,"marks":3517,"data":3519},"réforme de la facturation électronique",[3518],{"type":75},{},{"nodeType":62,"value":3521,"marks":3522,"data":3523},", ils répondent à des logiques différentes. Plusieurs critères permettent de les distinguer clairement.",[],{},{"nodeType":111,"data":3525,"content":3526},{},[3527],{"nodeType":62,"value":3528,"marks":3529,"data":3530},"Les transactions et les entreprises concernées",[],{},{"nodeType":58,"data":3532,"content":3533},{},[3534],{"nodeType":62,"value":3535,"marks":3536,"data":3537},"Toutes les entreprises assujetties à la TVA et établies en France peuvent être concernées par l’e-invoicing et/ou l’e-reporting, en fonction de la nature de leurs opérations.",[],{},{"nodeType":58,"data":3539,"content":3540},{},[3541],{"nodeType":62,"value":3542,"marks":3543,"data":3544},"On peut distinguer :",[],{},{"nodeType":568,"data":3546,"content":3547},{},[3548,3562],{"nodeType":530,"data":3549,"content":3550},{},[3551],{"nodeType":58,"data":3552,"content":3553},{},[3554,3559],{"nodeType":62,"value":3555,"marks":3556,"data":3558},"L’e-invoicing, qui concerne les transactions B2B domestiques entre entreprises françaises assujetties à la TVA",[3557],{"type":275},{},{"nodeType":62,"value":822,"marks":3560,"data":3561},[],{},{"nodeType":530,"data":3563,"content":3564},{},[3565],{"nodeType":58,"data":3566,"content":3567},{},[3568,3573],{"nodeType":62,"value":3569,"marks":3570,"data":3572},"L’e-reporting, qui concerne les opérations réalisées avec des particuliers (B2C) ou des entreprises établies hors de France",[3571],{"type":275},{},{"nodeType":62,"value":822,"marks":3574,"data":3575},[],{},{"nodeType":111,"data":3577,"content":3578},{},[3579],{"nodeType":62,"value":3580,"marks":3581,"data":3582},"La nature des données transmises",[],{},{"nodeType":58,"data":3584,"content":3585},{},[3586],{"nodeType":62,"value":3587,"marks":3588,"data":3589},"Les deux dispositifs diffèrent également par le détail des informations transmises à l’administration fiscale : ",[],{},{"nodeType":568,"data":3591,"content":3592},{},[3593,3621],{"nodeType":530,"data":3594,"content":3595},{},[3596],{"nodeType":58,"data":3597,"content":3598},{},[3599,3604,3608,3617],{"nodeType":62,"value":3600,"marks":3601,"data":3603},"E-invoicing : transmission de la facture électronique complète, au format structuré",[3602],{"type":275},{},{"nodeType":62,"value":3605,"marks":3606,"data":3607},", incluant l’ensemble des ",[],{},{"nodeType":67,"data":3609,"content":3611},{"uri":3610},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/les-mentions-obligatoires-sur-vos-factures/",[3612],{"nodeType":62,"value":3613,"marks":3614,"data":3616},"mentions obligatoires",[3615],{"type":75},{},{"nodeType":62,"value":3618,"marks":3619,"data":3620}," et le détail des lignes de facturation.",[],{},{"nodeType":530,"data":3622,"content":3623},{},[3624],{"nodeType":58,"data":3625,"content":3626},{},[3627,3632],{"nodeType":62,"value":3628,"marks":3629,"data":3631},"E-reporting : transmission de données agrégées relatives aux transactions",[3630],{"type":275},{},{"nodeType":62,"value":3633,"marks":3634,"data":3635},", comme le montant global de celle-ci, le montant de la TVA, mais pas le détail ligne par ligne des produits vendus.",[],{},{"nodeType":111,"data":3637,"content":3638},{},[3639],{"nodeType":62,"value":3640,"marks":3641,"data":3642},"Les destinataires des flux",[],{},{"nodeType":58,"data":3644,"content":3645},{},[3646],{"nodeType":62,"value":3647,"marks":3648,"data":3649},"Les flux de données ne suivent pas les mêmes circuits selon qu’il s’agit d’e-invoicing ou d’e-reporting. Sachez que : ",[],{},{"nodeType":568,"data":3651,"content":3652},{},[3653,3671],{"nodeType":530,"data":3654,"content":3655},{},[3656],{"nodeType":58,"data":3657,"content":3658},{},[3659,3662,3667],{"nodeType":62,"value":1845,"marks":3660,"data":3661},[],{},{"nodeType":62,"value":3663,"marks":3664,"data":3666},"e-invoicing est un flux tripartite",[3665],{"type":275},{},{"nodeType":62,"value":3668,"marks":3669,"data":3670}," : on crée la facture dans la plateforme agréée, les données vont ensuite à l’administration et la facture est transmise de manière sécurisée au client professionnel.",[],{},{"nodeType":530,"data":3672,"content":3673},{},[3674],{"nodeType":58,"data":3675,"content":3676},{},[3677,3680,3685],{"nodeType":62,"value":1845,"marks":3678,"data":3679},[],{},{"nodeType":62,"value":3681,"marks":3682,"data":3684},"e-reporting est un flux unique",[3683],{"type":275},{},{"nodeType":62,"value":3686,"marks":3687,"data":3688}," : les données sont transmises exclusivement à l’administration fiscale. Le client (particulier ou entreprise étrangère) reçoit sa facture classique par les canaux habituels, en dehors du dispositif de facturation électronique. ",[],{},{"nodeType":111,"data":3690,"content":3691},{},[3692],{"nodeType":62,"value":3693,"marks":3694,"data":3695},"Les objectifs pour l’entreprise et l’État",[],{},{"nodeType":58,"data":3697,"content":3698},{},[3699],{"nodeType":62,"value":3700,"marks":3701,"data":3702},"Les deux dispositifs poursuivent des objectifs différents selon les acteurs concernés : les entreprises d’un côté, et l’administration fiscale de l’autre.",[],{},{"nodeType":568,"data":3704,"content":3705},{},[3706,3721],{"nodeType":530,"data":3707,"content":3708},{},[3709],{"nodeType":58,"data":3710,"content":3711},{},[3712,3717],{"nodeType":62,"value":3713,"marks":3714,"data":3716},"L’e-invoicing vise à automatiser et fiabiliser les échanges entre entreprises",[3715],{"type":275},{},{"nodeType":62,"value":3718,"marks":3719,"data":3720},". Il permet notamment de simplifier la gestion comptable, de réduire les délais de paiement et de lutter contre la fraude sur les transactions domestiques.",[],{},{"nodeType":530,"data":3722,"content":3723},{},[3724],{"nodeType":58,"data":3725,"content":3726},{},[3727,3730,3735,3739,3744],{"nodeType":62,"value":1845,"marks":3728,"data":3729},[],{},{"nodeType":62,"value":3731,"marks":3732,"data":3734},"e-reporting a pour objectif de compléter les données issues de l’e-invoicing",[3733],{"type":275},{},{"nodeType":62,"value":3736,"marks":3737,"data":3738}," afin de donner à l’administration fiscale une vision globale de l’activité économique (incluant les ventes B2C et internationales) et de ",[],{},{"nodeType":62,"value":3740,"marks":3741,"data":3743},"faciliter le préremplissage des déclarations de TVA",[3742],{"type":275},{},{"nodeType":62,"value":822,"marks":3745,"data":3746},[],{},{"nodeType":111,"data":3748,"content":3749},{},[3750],{"nodeType":62,"value":3751,"marks":3752,"data":3753},"Le rythme des transmissions",[],{},{"nodeType":58,"data":3755,"content":3756},{},[3757],{"nodeType":62,"value":3758,"marks":3759,"data":3760},"Le rythme de transmission des données diffère selon le dispositif, en fonction de la nature des flux concernés.",[],{},{"nodeType":58,"data":3762,"content":3763},{},[3764,3768,3772,3776,3781],{"nodeType":62,"value":3765,"marks":3766,"data":3767},"Pour l’",[],{},{"nodeType":62,"value":1853,"marks":3769,"data":3771},[3770],{"type":275},{},{"nodeType":62,"value":3773,"marks":3774,"data":3775},", la transmission est ",[],{},{"nodeType":62,"value":3777,"marks":3778,"data":3780},"en temps réel ou quasi réel",[3779],{"type":275},{},{"nodeType":62,"value":3782,"marks":3783,"data":3784},", puisqu’elle est réalisée dès qu’une facture est émise ou reçue.",[],{},{"nodeType":58,"data":3786,"content":3787},{},[3788,3792,3796,3799,3804,3808,3813,3817,3826],{"nodeType":62,"value":3789,"marks":3790,"data":3791},"Concernant l’",[],{},{"nodeType":62,"value":2023,"marks":3793,"data":3795},[3794],{"type":275},{},{"nodeType":62,"value":3773,"marks":3797,"data":3798},[],{},{"nodeType":62,"value":3800,"marks":3801,"data":3803},"périodique",[3802],{"type":275},{},{"nodeType":62,"value":3805,"marks":3806,"data":3807},", car la fréquence est ",[],{},{"nodeType":62,"value":3809,"marks":3810,"data":3812},"définie en fonction du régime de TVA de l’entreprise",[3811],{"type":275},{},{"nodeType":62,"value":3814,"marks":3815,"data":3816},". Par exemple, la transmission des données de transaction doit se faire tous les 10 jours pour les entreprises au ",[],{},{"nodeType":67,"data":3818,"content":3820},{"uri":3819},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-reel-normal-de-tva/",[3821],{"nodeType":62,"value":3822,"marks":3823,"data":3825},"régime réel normal",[3824],{"type":75},{},{"nodeType":62,"value":3827,"marks":3828,"data":3829},", mais elle doit être faite mensuellement pour les données de paiement. ",[],{},{"nodeType":58,"data":3831,"content":3832},{},[3833,3836,3841],{"nodeType":62,"value":1979,"marks":3834,"data":3835},[],{},{"nodeType":62,"value":1983,"marks":3837,"data":3840},[3838,3839],{"type":75},{"type":275},{},{"nodeType":62,"value":3842,"marks":3843,"data":3844}," : vous pouvez retrouver un tableau des fréquences et délais de transmission des données de transaction et de paiement sur le site des impôts.",[],{},{"nodeType":264,"data":3846,"content":3847},{},[3848],{"nodeType":62,"value":3849,"marks":3850,"data":3851},"E-invoicing et e-reporting : tableau comparatif",[],{},{"nodeType":58,"data":3853,"content":3854},{},[3855],{"nodeType":62,"value":3856,"marks":3857,"data":3858},"Pour résumer rapidement les spécificités de chaque dispositif, voici un tableau comparatif basé sur les critères essentiels de la réforme :",[],{},{"nodeType":3860,"data":3861,"content":3862},"table",{},[3863,3901,3936,3970,4004,4038],{"nodeType":3864,"data":3865,"content":3866},"table-row",{},[3867,3879,3890],{"nodeType":3868,"data":3869,"content":3870},"table-header-cell",{},[3871],{"nodeType":58,"data":3872,"content":3873},{},[3874],{"nodeType":62,"value":3875,"marks":3876,"data":3878},"Critère de 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Vos outils actuels doivent donc être capables de s’adapter à ces nouvelles exigences. Posez-vous les questions suivantes :",[],{},{"nodeType":568,"data":8744,"content":8745},{},[8746,8757,8768],{"nodeType":530,"data":8747,"content":8748},{},[8749],{"nodeType":58,"data":8750,"content":8751},{},[8752],{"nodeType":62,"value":8753,"marks":8754,"data":8756},"Votre logiciel de facturation peut-il ou pourra-t-il générer des formats structurés, comme Factur-X, UBL ou CII ?",[8755],{"type":275},{},{"nodeType":530,"data":8758,"content":8759},{},[8760],{"nodeType":58,"data":8761,"content":8762},{},[8763],{"nodeType":62,"value":8764,"marks":8765,"data":8767},"Votre ERP peut-il se connecter à une PA ?",[8766],{"type":275},{},{"nodeType":530,"data":8769,"content":8770},{},[8771],{"nodeType":58,"data":8772,"content":8773},{},[8774],{"nodeType":62,"value":8775,"marks":8776,"data":8778},"Utilisez-vous encore uniquement des factures PDF envoyées par e-mail ?",[8777],{"type":275},{},{"nodeType":58,"data":8780,"content":8781},{},[8782],{"nodeType":62,"value":8783,"marks":8784,"data":8785},"Si la réponse est oui à la dernière question, une mise à niveau sera nécessaire selon les échéances prévues par la réforme.",[],{},{"nodeType":111,"data":8787,"content":8788},{},[8789],{"nodeType":62,"value":8790,"marks":8791,"data":8792},"Avez-vous choisi une plateforme agréée (PA) ?",[],{},{"nodeType":58,"data":8794,"content":8795},{},[8796],{"nodeType":62,"value":8797,"marks":8798,"data":8799},"La plateforme de dématérialisation devient un élément central du processus de facturation.",[],{},{"nodeType":568,"data":8801,"content":8802},{},[8803,8814,8825],{"nodeType":530,"data":8804,"content":8805},{},[8806],{"nodeType":58,"data":8807,"content":8808},{},[8809],{"nodeType":62,"value":8810,"marks":8811,"data":8813},"Avez-vous identifié une PA adaptée à votre volume et à votre activité ?",[8812],{"type":275},{},{"nodeType":530,"data":8815,"content":8816},{},[8817],{"nodeType":58,"data":8818,"content":8819},{},[8820],{"nodeType":62,"value":8821,"marks":8822,"data":8824},"Est-elle compatible avec vos outils actuels (ERP, logiciel comptable) ?",[8823],{"type":275},{},{"nodeType":530,"data":8826,"content":8827},{},[8828],{"nodeType":58,"data":8829,"content":8830},{},[8831],{"nodeType":62,"value":8832,"marks":8833,"data":8835},"Propose-t-elle un accompagnement pour faciliter la mise en place ?",[8834],{"type":275},{},{"nodeType":58,"data":8837,"content":8838},{},[8839],{"nodeType":62,"value":8840,"marks":8841,"data":8842},"Le choix de la PA est stratégique, car elle structure l’ensemble de vos flux de facturation.",[],{},{"nodeType":111,"data":8844,"content":8845},{},[8846],{"nodeType":62,"value":8847,"marks":8848,"data":8849},"Vos données sont-elles fiables et complètes ?",[],{},{"nodeType":58,"data":8851,"content":8852},{},[8853],{"nodeType":62,"value":8854,"marks":8855,"data":8856},"L’efficacité de l’e-invoicing dépend directement de la qualité des données transmises. Vérifiez ceci : ",[],{},{"nodeType":568,"data":8858,"content":8859},{},[8860,8871],{"nodeType":530,"data":8861,"content":8862},{},[8863],{"nodeType":58,"data":8864,"content":8865},{},[8866],{"nodeType":62,"value":8867,"marks":8868,"data":8870},"Les informations de vos clients sont-elles complètes (SIREN, TVA, adresse) ?",[8869],{"type":275},{},{"nodeType":530,"data":8872,"content":8873},{},[8874],{"nodeType":58,"data":8875,"content":8876},{},[8877],{"nodeType":62,"value":8878,"marks":8879,"data":8881},"Vos factures intègrent-elles toutes les mentions obligatoires ?",[8880],{"type":275},{},{"nodeType":58,"data":8883,"content":8884},{},[8885],{"nodeType":62,"value":8886,"marks":8887,"data":8888},"Des données fiables sont indispensables pour éviter les rejets ou les blocages.",[],{},{"nodeType":111,"data":8890,"content":8891},{},[8892],{"nodeType":62,"value":8893,"marks":8894,"data":8895},"Vos équipes sont-elles prêtes ?",[],{},{"nodeType":58,"data":8897,"content":8898},{},[8899],{"nodeType":62,"value":8900,"marks":8901,"data":8902},"La transition vers l’e-invoicing implique aussi une adaptation humaine et organisationnelle.",[],{},{"nodeType":568,"data":8904,"content":8905},{},[8906,8917,8928],{"nodeType":530,"data":8907,"content":8908},{},[8909],{"nodeType":58,"data":8910,"content":8911},{},[8912],{"nodeType":62,"value":8913,"marks":8914,"data":8916},"Vos équipes comptables comprennent-elles les nouvelles obligations ?",[8915],{"type":275},{},{"nodeType":530,"data":8918,"content":8919},{},[8920],{"nodeType":58,"data":8921,"content":8922},{},[8923],{"nodeType":62,"value":8924,"marks":8925,"data":8927},"Avez-vous identifié un responsable du projet en interne ?",[8926],{"type":275},{},{"nodeType":530,"data":8929,"content":8930},{},[8931],{"nodeType":58,"data":8932,"content":8933},{},[8934],{"nodeType":62,"value":8935,"marks":8936,"data":8938},"Un accompagnement ou une formation est-il prévu ?",[8937],{"type":275},{},{"nodeType":58,"data":8940,"content":8941},{},[8942],{"nodeType":62,"value":8943,"marks":8944,"data":8945},"La réussite du projet dépend autant des outils que de la montée en compétence des équipes.",[],{},{"nodeType":111,"data":8947,"content":8948},{},[8949],{"nodeType":62,"value":8950,"marks":8951,"data":8952},"Êtes-vous aligné avec le calendrier réglementaire ?",[],{},{"nodeType":58,"data":8954,"content":8955},{},[8956],{"nodeType":62,"value":8957,"marks":8958,"data":8959},"La transition vers l’e-invoicing est progressive, mais encadrée.",[],{},{"nodeType":568,"data":8961,"content":8962},{},[8963,8974,8985],{"nodeType":530,"data":8964,"content":8965},{},[8966],{"nodeType":58,"data":8967,"content":8968},{},[8969],{"nodeType":62,"value":8970,"marks":8971,"data":8973},"Êtes-vous prêt à recevoir des factures électroniques dès 2026 ?",[8972],{"type":275},{},{"nodeType":530,"data":8975,"content":8976},{},[8977],{"nodeType":58,"data":8978,"content":8979},{},[8980],{"nodeType":62,"value":8981,"marks":8982,"data":8984},"Savez-vous à quelle date vous devrez émettre vos factures électroniques ?",[8983],{"type":275},{},{"nodeType":530,"data":8986,"content":8987},{},[8988],{"nodeType":58,"data":8989,"content":8990},{},[8991],{"nodeType":62,"value":8992,"marks":8993,"data":8995},"Avez-vous défini un plan de transition interne ?",[8994],{"type":275},{},{"nodeType":58,"data":8997,"content":8998},{},[8999],{"nodeType":62,"value":9000,"marks":9001,"data":9002},"Si vous répondez positivement à la majorité de ces points, vous êtes sur la bonne voie. Sinon, il est temps d’anticiper dès maintenant pour éviter une mise en conformité dans l’urgence.",[],{},{"nodeType":264,"data":9004,"content":9005},{},[9006],{"nodeType":62,"value":9007,"marks":9008,"data":9009},"Quelles sont les sanctions en cas de non-respect du e-invoicing ?",[],{},{"nodeType":58,"data":9011,"content":9012},{},[9013,9017,9026],{"nodeType":62,"value":9014,"marks":9015,"data":9016},"Les entreprises qui tarderont à se mettre en règle et à adopter les réflexes de la facturation électronique risquent des ",[],{},{"nodeType":67,"data":9018,"content":9020},{"uri":9019},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/sanctions-facturation-electronique/",[9021],{"nodeType":62,"value":9022,"marks":9023,"data":9025},"sanctions",[9024],{"type":75},{},{"nodeType":62,"value":9027,"marks":9028,"data":9029}," financières : ",[],{},{"nodeType":568,"data":9031,"content":9032},{},[9033,9059],{"nodeType":530,"data":9034,"content":9035},{},[9036],{"nodeType":58,"data":9037,"content":9038},{},[9039,9043,9048,9051,9056],{"nodeType":62,"value":9040,"marks":9041,"data":9042},"Dans le cas d’un manquement à l’obligation d’émettre des factures électroniques : ",[],{},{"nodeType":62,"value":9044,"marks":9045,"data":9047},"50 € par facture",[9046],{"type":275},{},{"nodeType":62,"value":1893,"marks":9049,"data":9050},[],{},{"nodeType":62,"value":9052,"marks":9053,"data":9055},"dans la limite de 15 000 € par année civile",[9054],{"type":275},{},{"nodeType":62,"value":822,"marks":9057,"data":9058},[],{},{"nodeType":530,"data":9060,"content":9061},{},[9062,9069],{"nodeType":58,"data":9063,"content":9064},{},[9065],{"nodeType":62,"value":9066,"marks":9067,"data":9068},"Dans le cas d’une omission ou d’un manquement à recourir à une PA pour recevoir des factures électroniques : ",[],{},{"nodeType":568,"data":9070,"content":9071},{},[9072,9086,9101],{"nodeType":530,"data":9073,"content":9074},{},[9075],{"nodeType":58,"data":9076,"content":9077},{},[9078,9083],{"nodeType":62,"value":9079,"marks":9080,"data":9082},"500 € après un premier délai de 3 mois",[9081],{"type":275},{},{"nodeType":62,"value":1076,"marks":9084,"data":9085},[],{},{"nodeType":530,"data":9087,"content":9088},{},[9089],{"nodeType":58,"data":9090,"content":9091},{},[9092,9096],{"nodeType":62,"value":9093,"marks":9094,"data":9095},"puis ",[],{},{"nodeType":62,"value":9097,"marks":9098,"data":9100},"1 000 € après 3 mois supplémentaires ;",[9099],{"type":275},{},{"nodeType":530,"data":9102,"content":9103},{},[9104],{"nodeType":58,"data":9105,"content":9106},{},[9107,9111,9116,9120],{"nodeType":62,"value":9108,"marks":9109,"data":9110},"puis",[],{},{"nodeType":62,"value":9112,"marks":9113,"data":9115}," 1 000 € tous les 3 mois ",[9114],{"type":275},{},{"nodeType":62,"value":9117,"marks":9118,"data":9119},"tant que la situation n’est pas régularisée",[],{},{"nodeType":62,"value":822,"marks":9121,"data":9123},[9122],{"type":275},{},{"nodeType":264,"data":9125,"content":9126},{},[9127],{"nodeType":62,"value":1737,"marks":9128,"data":9129},[],{},{"nodeType":111,"data":9131,"content":9132},{},[9133],{"nodeType":62,"value":9134,"marks":9135,"data":9136},"Quelle est la différence entre l’e-invoicing et l’e-reporting ?",[],{},{"nodeType":58,"data":9138,"content":9139},{},[9140],{"nodeType":62,"value":9141,"marks":9142,"data":9143},"L’e-invoicing consiste à transmettre et recevoir des factures électroniques via une plateforme agréée. L’e-reporting correspond à la transmission des données de transaction et de paiement à l’administration fiscale.",[],{},{"nodeType":111,"data":9145,"content":9146},{},[9147],{"nodeType":62,"value":9148,"marks":9149,"data":9150},"Comment générer une facture électronique ?",[],{},{"nodeType":58,"data":9152,"content":9153},{},[9154],{"nodeType":62,"value":9155,"marks":9156,"data":9157},"Il est possible de générer une facture électronique à partir d’une plateforme agréée directement ou d’une solution compatible qui la transmettra à une plateforme agréée. ",[],{},{"metadata":9159,"sys":9162,"fields":9165},{"tags":9160,"concepts":9161},[],[],{"id":9163,"updatedAt":9164},"71gwzYVd5Uj2rFcRKF1Kvg","2026-06-03T12:59:41.012Z",{"slug":2023,"title":9166,"cover":9167,"category":9186,"publishedAt":9198,"content":9199},"E-reporting : qui est concerné et comment ça marche ?",{"metadata":9168,"sys":9171,"fields":9178},{"tags":9169,"concepts":9170},[],[],{"space":9172,"id":9174,"type":168,"createdAt":9175,"updatedAt":9175,"environment":9176,"publishedVersion":45,"revision":339,"locale":27},{"sys":9173},{"type":10,"linkType":11,"id":12},"3TRylkEite5flFneSbALV5","2026-05-27T08:16:32.467Z",{"sys":9177},{"id":19,"type":10,"linkType":20},{"title":2023,"description":9179,"file":9180},"Cover article e-reporting",{"url":9181,"details":9182,"fileName":9185,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/3TRylkEite5flFneSbALV5/ecfbf6dc05ce6b00109e6db8f9c181d0/e-reporting.webp",{"size":9183,"image":9184},128654,{"width":400,"height":401},"e-reporting.webp",{"metadata":9187,"sys":9190,"fields":9197},{"tags":9188,"concepts":9189},[],[],{"space":9191,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":9193,"publishedVersion":45,"revision":339,"contentType":9195,"locale":27},{"sys":9192},{"type":10,"linkType":11,"id":12},{"sys":9194},{"id":19,"type":10,"linkType":20},{"sys":9196},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-27",{"nodeType":54,"data":9200,"content":9201},{},[9202,9216,9223,9230,9256,9285,9303,9310,9347,9354,9370,9385,9412,10510,10517,10524,10575,10590,10597,10619,10626,10633,10640,10724,10731,10746,10753,10817,10824,10831,10838,10845,10852,10868,10965,10972,11000,11016,11023,11039,11055,11062,11078,11085,11092,11099,11106,11118,11141,11148,11155,11167,11200,11207,11214,11229,11236,11259,11266,11273,11291,11351,11358,11382,11389,11756,11763,11800,11807,11843,11850,11856,11863,11870,11876,11883],{"nodeType":58,"data":9203,"content":9204},{},[9205,9208,9212],{"nodeType":62,"value":1845,"marks":9206,"data":9207},[],{},{"nodeType":62,"value":2023,"marks":9209,"data":9211},[9210],{"type":275},{},{"nodeType":62,"value":9213,"marks":9214,"data":9215}," est l’un des deux piliers de la réforme de la facturation électronique, aux côtés de l’e-invoicing. Il impose aux entreprises de transmettre à l’administration fiscale certaines données liées à leurs transactions.",[],{},{"nodeType":58,"data":9217,"content":9218},{},[9219],{"nodeType":62,"value":9220,"marks":9221,"data":9222},"Dans cet article, nous vous expliquons concrètement ce qu’est le e-reporting, qui est concerné, quelles opérations sont visées et comment transmettre ses données, afin de vous aider à anticiper cette nouvelle obligation.",[],{},{"nodeType":264,"data":9224,"content":9225},{},[9226],{"nodeType":62,"value":9227,"marks":9228,"data":9229},"Qu’est-ce que le e-reporting ?",[],{},{"nodeType":58,"data":9231,"content":9232},{},[9233,9237,9244,9248,9253],{"nodeType":62,"value":9234,"marks":9235,"data":9236},"Le e-reporting est un dispositif mis en place dans le cadre de la ",[],{},{"nodeType":67,"data":9238,"content":9239},{"uri":3513},[9240],{"nodeType":62,"value":3516,"marks":9241,"data":9243},[9242],{"type":75},{},{"nodeType":62,"value":9245,"marks":9246,"data":9247},". Il consiste, pour les entreprises assujetties à la TVA et établies en France, à transmettre à l’administration fiscale les ",[],{},{"nodeType":62,"value":9249,"marks":9250,"data":9252},"données associées aux opérations commerciales qui ne sont pas concernées par l’émission de factures électroniques",[9251],{"type":275},{},{"nodeType":62,"value":622,"marks":9254,"data":9255},[],{},{"nodeType":58,"data":9257,"content":9258},{},[9259,9263,9268,9277,9282],{"nodeType":62,"value":9260,"marks":9261,"data":9262},"Il inclut également, dans certains cas, la transmission des ",[],{},{"nodeType":62,"value":9264,"marks":9265,"data":9267},"données de paiement relatives aux prestations de services pour lesquelles la ",[9266],{"type":275},{},{"nodeType":67,"data":9269,"content":9270},{"uri":4161},[9271],{"nodeType":62,"value":9272,"marks":9273,"data":9276},"TVA",[9274,9275],{"type":75},{"type":275},{},{"nodeType":62,"value":9278,"marks":9279,"data":9281}," est exigible à l’encaissement",[9280],{"type":275},{},{"nodeType":62,"value":822,"marks":9283,"data":9284},[],{},{"nodeType":58,"data":9286,"content":9287},{},[9288,9292,9299],{"nodeType":62,"value":9289,"marks":9290,"data":9291},"Ce dispositif complète ainsi l’",[],{},{"nodeType":67,"data":9293,"content":9294},{"uri":1850},[9295],{"nodeType":62,"value":1853,"marks":9296,"data":9298},[9297],{"type":75},{},{"nodeType":62,"value":9300,"marks":9301,"data":9302}," en permettant à l’administration fiscale de disposer d’une vision globale de l’activité des entreprises, notamment pour les opérations réalisées avec des particuliers ou avec des clients situés à l’étranger.",[],{},{"nodeType":58,"data":9304,"content":9305},{},[9306],{"nodeType":62,"value":9307,"marks":9308,"data":9309},"Deux types de données doivent donc être transmises :",[],{},{"nodeType":568,"data":9311,"content":9312},{},[9313,9330],{"nodeType":530,"data":9314,"content":9315},{},[9316],{"nodeType":58,"data":9317,"content":9318},{},[9319,9322,9326],{"nodeType":62,"value":2103,"marks":9320,"data":9321},[],{},{"nodeType":62,"value":2107,"marks":9323,"data":9325},[9324],{"type":275},{},{"nodeType":62,"value":9327,"marks":9328,"data":9329},", qui concernent les ventes de biens et les prestations de services réalisées avec des particuliers ou des clients établis hors de France",[],{},{"nodeType":530,"data":9331,"content":9332},{},[9333],{"nodeType":58,"data":9334,"content":9335},{},[9336,9339,9343],{"nodeType":62,"value":2103,"marks":9337,"data":9338},[],{},{"nodeType":62,"value":2125,"marks":9340,"data":9342},[9341],{"type":275},{},{"nodeType":62,"value":9344,"marks":9345,"data":9346},", qui concernent les prestations de services pour lesquelles la TVA est exigible à 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La transmission et la réception de vos factures devront désormais ",[],{},{"nodeType":62,"value":13417,"marks":13418,"data":13420},"passer par une plateforme agréée (PA) ou un opérateur de dématérialisation (une solution connectée à une PA)",[13419],{"type":275},{},{"nodeType":62,"value":13422,"marks":13423,"data":13424},". On parle alors d’",[],{},{"nodeType":67,"data":13426,"content":13427},{"uri":1850},[13428],{"nodeType":62,"value":1853,"marks":13429,"data":13432},[13430,13431],{"type":275},{"type":75},{},{"nodeType":62,"value":622,"marks":13434,"data":13435},[],{},{"nodeType":58,"data":13437,"content":13438},{},[13439,13443,13451],{"nodeType":62,"value":13440,"marks":13441,"data":13442},"De plus, les factures devront être émises dans l’un des trois ",[],{},{"nodeType":67,"data":13444,"content":13445},{"uri":1869},[13446],{"nodeType":62,"value":13447,"marks":13448,"data":13450},"formats",[13449],{"type":75},{},{"nodeType":62,"value":13452,"marks":13453,"data":13454}," acceptés :",[],{},{"nodeType":568,"data":13456,"content":13457},{},[13458,13491],{"nodeType":530,"data":13459,"content":13460},{},[13461],{"nodeType":58,"data":13462,"content":13463},{},[13464,13467,13475,13479,13487],{"nodeType":62,"value":78,"marks":13465,"data":13466},[],{},{"nodeType":67,"data":13468,"content":13469},{"uri":1899},[13470],{"nodeType":62,"value":1902,"marks":13471,"data":13474},[13472,13473],{"type":75},{"type":275},{},{"nodeType":62,"value":1908,"marks":13476,"data":13478},[13477],{"type":275},{},{"nodeType":67,"data":13480,"content":13481},{"uri":1914},[13482],{"nodeType":62,"value":1917,"marks":13483,"data":13486},[13484,13485],{"type":75},{"type":275},{},{"nodeType":62,"value":13488,"marks":13489,"data":13490}," : ces formats sont différents d’une simple facture numérique type PDF, car ils sont 100 % structurés, c’est-à-dire que les données sont en langage informatique et lisibles uniquement par les machines.",[],{},{"nodeType":530,"data":13492,"content":13493},{},[13494],{"nodeType":58,"data":13495,"content":13496},{},[13497,13500,13508],{"nodeType":62,"value":78,"marks":13498,"data":13499},[],{},{"nodeType":67,"data":13501,"content":13502},{"uri":1884},[13503],{"nodeType":62,"value":1887,"marks":13504,"data":13507},[13505,13506],{"type":75},{"type":275},{},{"nodeType":62,"value":13509,"marks":13510,"data":13511}," : il correspond à un fichier PDF lisible par l’humain auquel est rattaché un fichier de données structuré lisible par les systèmes informatiques et l’administration fiscale.",[],{},{"nodeType":58,"data":13513,"content":13514},{},[13515],{"nodeType":62,"value":13516,"marks":13517,"data":13518},"En pratique, vous n’aurez pas à choisir : votre logiciel ou plateforme s’en chargera pour vous.",[],{},{"nodeType":58,"data":13520,"content":13521},{},[13522,13525,13530],{"nodeType":62,"value":1979,"marks":13523,"data":13524},[],{},{"nodeType":62,"value":1983,"marks":13526,"data":13529},[13527,13528],{"type":75},{"type":275},{},{"nodeType":62,"value":13531,"marks":13532,"data":13533}," : si vous utilisez actuellement un logiciel de facturation, assurez-vous qu’il soit rattaché à une plateforme agréée pour que vos factures puissent être conformes.",[],{},{"nodeType":111,"data":13535,"content":13536},{},[13537],{"nodeType":62,"value":13538,"marks":13539,"data":13540},"L’e-reporting",[],{},{"nodeType":58,"data":13542,"content":13543},{},[13544,13549],{"nodeType":62,"value":13545,"marks":13546,"data":13548},"Vous devrez transmettre à l’administration (par l’intermédiaire d’une plateforme) certaines données concernant les opérations commerciales qui ne sont pas soumises à la facturation électronique",[13547],{"type":275},{},{"nodeType":62,"value":13550,"marks":13551,"data":13552}," : leurs montants, les dates d’encaissement, etc. Les transactions concernées sont notamment : ",[],{},{"nodeType":568,"data":13554,"content":13555},{},[13556,13566],{"nodeType":530,"data":13557,"content":13558},{},[13559],{"nodeType":58,"data":13560,"content":13561},{},[13562],{"nodeType":62,"value":13563,"marks":13564,"data":13565},"les opérations de ventes et/ou de prestations de service avec des personnes non assujetties (des clients particuliers, par exemple) ;",[],{},{"nodeType":530,"data":13567,"content":13568},{},[13569],{"nodeType":58,"data":13570,"content":13571},{},[13572],{"nodeType":62,"value":13573,"marks":13574,"data":13575},"les transactions avec des entreprises étrangères. ",[],{},{"nodeType":58,"data":13577,"content":13578},{},[13579,13583,13588,13592,13599,13603,13611],{"nodeType":62,"value":13580,"marks":13581,"data":13582},"C’est ce qu’on appelle le ",[],{},{"nodeType":62,"value":13584,"marks":13585,"data":13587},"e-reporting de transaction",[13586],{"type":275},{},{"nodeType":62,"value":13589,"marks":13590,"data":13591},". ",[],{},{"nodeType":67,"data":13593,"content":13594},{"uri":2033},[13595],{"nodeType":62,"value":3165,"marks":13596,"data":13598},[13597],{"type":75},{},{"nodeType":62,"value":13600,"marks":13601,"data":13602}," assujetties à la TVA et établies en France sont concernées, ",[],{},{"nodeType":67,"data":13604,"content":13606},{"uri":13605},"https://www.clementine.fr/juridique/creation-micro-entreprise/",[13607],{"nodeType":62,"value":8412,"marks":13608,"data":13610},[13609],{"type":75},{},{"nodeType":62,"value":13612,"marks":13613,"data":13614}," incluses, lorsqu’elles réalisent ce type d’opérations. Concrètement, même si vous n’envoyez pas de facture électronique, vous devrez quand même transmettre un résumé de vos ventes à l’administration.",[],{},{"nodeType":58,"data":13616,"content":13617},{},[13618,13622,13627,13631,13636],{"nodeType":62,"value":13619,"marks":13620,"data":13621},"Il existe également le ",[],{},{"nodeType":62,"value":13623,"marks":13624,"data":13626},"e-reporting de paiement",[13625],{"type":275},{},{"nodeType":62,"value":13628,"marks":13629,"data":13630},". Il consiste à ",[],{},{"nodeType":62,"value":13632,"marks":13633,"data":13635},"transmettre à l’administration fiscale les informations sur les encaissements lorsque la TVA est exigible au moment du paiement",[13634],{"type":275},{},{"nodeType":62,"value":13637,"marks":13638,"data":13639}," (notamment pour les prestations de services).",[],{},{"nodeType":58,"data":13641,"content":13642},{},[13643],{"nodeType":62,"value":13644,"marks":13645,"data":13646},"Concrètement, l’entreprise doit déclarer :",[],{},{"nodeType":568,"data":13648,"content":13649},{},[13650,13660],{"nodeType":530,"data":13651,"content":13652},{},[13653],{"nodeType":58,"data":13654,"content":13655},{},[13656],{"nodeType":62,"value":13657,"marks":13658,"data":13659},"la date d’encaissement",[],{},{"nodeType":530,"data":13661,"content":13662},{},[13663],{"nodeType":58,"data":13664,"content":13665},{},[13666],{"nodeType":62,"value":13667,"marks":13668,"data":13669},"le montant encaissé, éventuellement réparti par taux de TVA",[],{},{"nodeType":58,"data":13671,"content":13672},{},[13673,13677,13682,13692],{"nodeType":62,"value":13674,"marks":13675,"data":13676},"Cela concerne toutes les ventes, quel que soit le client (professionnel, particulier, en France ou à l’étranger), ",[],{},{"nodeType":62,"value":13678,"marks":13679,"data":13681},"dès lors que la TVA n’est pas due sur les débits ou en ",[13680],{"type":275},{},{"nodeType":67,"data":13683,"content":13685},{"uri":13684},"https://www.clementine.fr/blog/taxes-et-impots/autoliquidation-de-tva/",[13686],{"nodeType":62,"value":13687,"marks":13688,"data":13691},"autoliquidation",[13689,13690],{"type":75},{"type":275},{},{"nodeType":62,"value":822,"marks":13693,"data":13694},[],{},{"nodeType":58,"data":13696,"content":13697},{},[13698],{"nodeType":62,"value":13699,"marks":13700,"data":13701},"Si une facture électronique existe, l’information de paiement vient simplement compléter celle-ci (statut « encaissée »).",[],{},{"nodeType":58,"data":13703,"content":13704},{},[13705],{"nodeType":62,"value":13706,"marks":13707,"data":13708},"Les fréquences et délais de transmission des données varient en fonction du régime de TVA de chaque entreprise. Vous pouvez vous référer au tableau mis en ligne par le site des impôts ou sur France Num.",[],{},{"nodeType":264,"data":13710,"content":13711},{},[13712],{"nodeType":62,"value":13713,"marks":13714,"data":13715},"Auto-entrepreneur et facturation électronique : quelles sont les dates clés à connaître ? ",[],{},{"nodeType":158,"data":13717,"content":13731},{"target":13718},{"metadata":13719,"sys":13722,"fields":13727},{"tags":13720,"concepts":13721},[],[],{"space":13723,"id":6304,"type":168,"createdAt":6305,"updatedAt":6306,"environment":13725,"publishedVersion":224,"revision":320,"locale":27},{"sys":13724},{"type":10,"linkType":11,"id":12},{"sys":13726},{"id":19,"type":10,"linkType":20},{"title":6310,"description":6311,"file":13728},{"url":6313,"details":13729,"fileName":6319,"contentType":185},{"size":6315,"image":13730},{"width":6317,"height":6318},[],{"nodeType":58,"data":13733,"content":13734},{},[13735],{"nodeType":62,"value":13736,"marks":13737,"data":13738},"Les deux dates à retenir pour les auto-entrepreneurs et la facturation électronique sont les suivantes : ",[],{},{"nodeType":568,"data":13740,"content":13741},{},[13742,13765],{"nodeType":530,"data":13743,"content":13744},{},[13745],{"nodeType":58,"data":13746,"content":13747},{},[13748,13752,13756,13761],{"nodeType":62,"value":6225,"marks":13749,"data":13751},[13750],{"type":275},{},{"nodeType":62,"value":13753,"marks":13754,"data":13755}," : vous devrez être capable de ",[],{},{"nodeType":62,"value":13757,"marks":13758,"data":13760},"recevoir des factures électroniques",[13759],{"type":275},{},{"nodeType":62,"value":13762,"marks":13763,"data":13764},". Il faut donc choisir une PA avant cette date.",[],{},{"nodeType":530,"data":13766,"content":13767},{},[13768],{"nodeType":58,"data":13769,"content":13770},{},[13771,13775,13779,13784],{"nodeType":62,"value":6249,"marks":13772,"data":13774},[13773],{"type":275},{},{"nodeType":62,"value":13776,"marks":13777,"data":13778}," : vous devrez obligatoirement ",[],{},{"nodeType":62,"value":13780,"marks":13781,"data":13783},"émettre des factures électroniques",[13782],{"type":275},{},{"nodeType":62,"value":822,"marks":13785,"data":13786},[],{},{"nodeType":58,"data":13788,"content":13789},{},[13790,13793,13798],{"nodeType":62,"value":1979,"marks":13791,"data":13792},[],{},{"nodeType":62,"value":1983,"marks":13794,"data":13797},[13795,13796],{"type":75},{"type":275},{},{"nodeType":62,"value":13799,"marks":13800,"data":13801}," : la transmission des données à l’administration (e-reporting) suit le même calendrier.",[],{},{"nodeType":111,"data":13803,"content":13804},{},[13805],{"nodeType":62,"value":13806,"marks":13807,"data":13808},"Les risques en cas de non-respect des obligations de facturation électronique",[],{},{"nodeType":58,"data":13810,"content":13811},{},[13812],{"nodeType":62,"value":13813,"marks":13814,"data":13815},"Si vous ne respectez pas le calendrier mis en place pour la facturation électronique, vous vous exposez à des amendes : ",[],{},{"nodeType":568,"data":13817,"content":13818},{},[13819,13834,13849],{"nodeType":530,"data":13820,"content":13821},{},[13822],{"nodeType":58,"data":13823,"content":13824},{},[13825,13830],{"nodeType":62,"value":13826,"marks":13827,"data":13829},"50 € par facture non émise au format électronique",[13828],{"type":275},{},{"nodeType":62,"value":13831,"marks":13832,"data":13833},", dans la limite de 15 000 € par année civile.",[],{},{"nodeType":530,"data":13835,"content":13836},{},[13837],{"nodeType":58,"data":13838,"content":13839},{},[13840,13845],{"nodeType":62,"value":13841,"marks":13842,"data":13844},"500 € par transmission de données non réalisée (e-reporting)",[13843],{"type":275},{},{"nodeType":62,"value":13846,"marks":13847,"data":13848},", également plafonnée à 15 000 € par année civile.",[],{},{"nodeType":530,"data":13850,"content":13851},{},[13852,13860],{"nodeType":58,"data":13853,"content":13854},{},[13855],{"nodeType":62,"value":13856,"marks":13857,"data":13859},"En cas d’absence de plateforme agréée pour recevoir vos factures :",[13858],{"type":275},{},{"nodeType":568,"data":13861,"content":13862},{},[13863,13876,13889],{"nodeType":530,"data":13864,"content":13865},{},[13866],{"nodeType":58,"data":13867,"content":13868},{},[13869,13873],{"nodeType":62,"value":9079,"marks":13870,"data":13872},[13871],{"type":275},{},{"nodeType":62,"value":1076,"marks":13874,"data":13875},[],{},{"nodeType":530,"data":13877,"content":13878},{},[13879],{"nodeType":58,"data":13880,"content":13881},{},[13882,13885],{"nodeType":62,"value":9093,"marks":13883,"data":13884},[],{},{"nodeType":62,"value":9097,"marks":13886,"data":13888},[13887],{"type":275},{},{"nodeType":530,"data":13890,"content":13891},{},[13892],{"nodeType":58,"data":13893,"content":13894},{},[13895,13898,13902,13905],{"nodeType":62,"value":9108,"marks":13896,"data":13897},[],{},{"nodeType":62,"value":9112,"marks":13899,"data":13901},[13900],{"type":275},{},{"nodeType":62,"value":9117,"marks":13903,"data":13904},[],{},{"nodeType":62,"value":822,"marks":13906,"data":13908},[13907],{"type":275},{},{"nodeType":58,"data":13910,"content":13911},{},[13912],{"nodeType":62,"value":13913,"marks":13914,"data":13915},"Au-delà des amendes, le principal risque est opérationnel : vous pourriez ne plus être en mesure de recevoir des factures valides ou de facturer vos clients professionnels.",[],{},{"nodeType":264,"data":13917,"content":13918},{},[13919],{"nodeType":62,"value":13920,"marks":13921,"data":13922},"Comment se préparer concrètement à la réforme en tant qu’auto-entrepreneur ?",[],{},{"nodeType":58,"data":13924,"content":13925},{},[13926,13930,13938],{"nodeType":62,"value":13927,"marks":13928,"data":13929},"La réforme de la facturation électronique approche progressivement. Voici les étapes que nous vous recommandons de suivre pour ",[],{},{"nodeType":67,"data":13931,"content":13932},{"uri":5757},[13933],{"nodeType":62,"value":13934,"marks":13935,"data":13937},"vous préparer à la réforme",[13936],{"type":75},{},{"nodeType":62,"value":13939,"marks":13940,"data":13941}," : ",[],{},{"nodeType":111,"data":13943,"content":13944},{},[13945],{"nodeType":62,"value":13946,"marks":13947,"data":13948},"Faire le point sur votre situation actuelle",[],{},{"nodeType":58,"data":13950,"content":13951},{},[13952],{"nodeType":62,"value":13953,"marks":13954,"data":13955},"Avant toute chose, vous devez comprendre dans quelle mesure vous êtes concerné. Posez-vous ces questions :",[],{},{"nodeType":568,"data":13957,"content":13958},{},[13959,13970,13981,13992],{"nodeType":530,"data":13960,"content":13961},{},[13962],{"nodeType":58,"data":13963,"content":13964},{},[13965],{"nodeType":62,"value":13966,"marks":13967,"data":13969},"Avez-vous des clients professionnels (B2B) ?",[13968],{"type":275},{},{"nodeType":530,"data":13971,"content":13972},{},[13973],{"nodeType":58,"data":13974,"content":13975},{},[13976],{"nodeType":62,"value":13977,"marks":13978,"data":13980},"Travaillez-vous uniquement avec des particuliers (B2C) ?",[13979],{"type":275},{},{"nodeType":530,"data":13982,"content":13983},{},[13984],{"nodeType":58,"data":13985,"content":13986},{},[13987],{"nodeType":62,"value":13988,"marks":13989,"data":13991},"Avez-vous des clients à l’étranger ?",[13990],{"type":275},{},{"nodeType":530,"data":13993,"content":13994},{},[13995],{"nodeType":58,"data":13996,"content":13997},{},[13998],{"nodeType":62,"value":13999,"marks":14000,"data":14002},"Êtes-vous exonéré de TVA pour vos opérations ?",[14001],{"type":275},{},{"nodeType":58,"data":14004,"content":14005},{},[14006],{"nodeType":62,"value":14007,"marks":14008,"data":14009},"Cela vous aidera à déterminer si vous serez concerné par :",[],{},{"nodeType":568,"data":14011,"content":14012},{},[14013,14030],{"nodeType":530,"data":14014,"content":14015},{},[14016],{"nodeType":58,"data":14017,"content":14018},{},[14019,14022,14026],{"nodeType":62,"value":8531,"marks":14020,"data":14021},[],{},{"nodeType":62,"value":1853,"marks":14023,"data":14025},[14024],{"type":275},{},{"nodeType":62,"value":14027,"marks":14028,"data":14029}," (factures électroniques obligatoires) ;",[],{},{"nodeType":530,"data":14031,"content":14032},{},[14033],{"nodeType":58,"data":14034,"content":14035},{},[14036,14040,14044],{"nodeType":62,"value":14037,"marks":14038,"data":14039},"et/ou l’",[],{},{"nodeType":62,"value":2023,"marks":14041,"data":14043},[14042],{"type":275},{},{"nodeType":62,"value":14045,"marks":14046,"data":14047}," (transmission de données).",[],{},{"nodeType":111,"data":14049,"content":14050},{},[14051],{"nodeType":62,"value":14052,"marks":14053,"data":14054},"Vérifier ou faire évoluer votre outil de facturation",[],{},{"nodeType":58,"data":14056,"content":14057},{},[14058,14062,14070],{"nodeType":62,"value":14059,"marks":14060,"data":14061},"Si vous utilisez aujourd’hui Word, Excel, ou des ",[],{},{"nodeType":67,"data":14063,"content":14064},{"uri":1994},[14065],{"nodeType":62,"value":14066,"marks":14067,"data":14069},"factures PDF",[14068],{"type":75},{},{"nodeType":62,"value":14071,"marks":14072,"data":14073}," manuelles, un changement sera obligatoire.",[],{},{"nodeType":58,"data":14075,"content":14076},{},[14077,14081,14086,14096],{"nodeType":62,"value":14078,"marks":14079,"data":14080},"Vous devez ",[],{},{"nodeType":62,"value":14082,"marks":14083,"data":14085},"vérifier si votre outil actuel sera compatible avec la réforme ou envisager de passer à un ",[14084],{"type":275},{},{"nodeType":67,"data":14087,"content":14089},{"uri":14088},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciel-comptabilite-auto-entrepreneur/",[14090],{"nodeType":62,"value":14091,"marks":14092,"data":14095},"logiciel adapté",[14093,14094],{"type":75},{"type":275},{},{"nodeType":62,"value":14097,"marks":14098,"data":14099},". L’objectif étant d’éviter une transition dans l’urgence à quelques jours du passage à la facturation électronique et vous permettre de vous familiariser avec l’outil en amont.",[],{},{"nodeType":111,"data":14101,"content":14102},{},[14103],{"nodeType":62,"value":14104,"marks":14105,"data":14106},"Choisir une plateforme agréée (PA) ou une solution compatible",[],{},{"nodeType":58,"data":14108,"content":14109},{},[14110],{"nodeType":62,"value":14111,"marks":14112,"data":14113},"Pour émettre et recevoir vos factures au format électronique, deux options s’offrent à vous : ",[],{},{"nodeType":568,"data":14115,"content":14116},{},[14117,14132],{"nodeType":530,"data":14118,"content":14119},{},[14120],{"nodeType":58,"data":14121,"content":14122},{},[14123,14128],{"nodeType":62,"value":14124,"marks":14125,"data":14127},"Utiliser directement une plateforme agréée (PA)",[14126],{"type":275},{},{"nodeType":62,"value":14129,"marks":14130,"data":14131}," parmi celles de la liste disponible sur le site des impôts.",[],{},{"nodeType":530,"data":14133,"content":14134},{},[14135],{"nodeType":58,"data":14136,"content":14137},{},[14138,14143],{"nodeType":62,"value":14139,"marks":14140,"data":14142},"Passer par un logiciel connecté à une PA",[14141],{"type":275},{},{"nodeType":62,"value":14144,"marks":14145,"data":14146}," (un opérateur de dématérialisation, aussi appelée solution compatible).",[],{},{"nodeType":58,"data":14148,"content":14149},{},[14150],{"nodeType":62,"value":14151,"marks":14152,"data":14153},"Prenez le temps de comparer les solutions disponibles et leurs tarifs, de vérifier leur conformité et de tester leur fonctionnement.",[],{},{"nodeType":111,"data":14155,"content":14156},{},[14157],{"nodeType":62,"value":14158,"marks":14159,"data":14160},"Mettre à jour vos pratiques de facturation",[],{},{"nodeType":58,"data":14162,"content":14163},{},[14164,14168,14172,14181],{"nodeType":62,"value":14165,"marks":14166,"data":14167},"La réforme s’accompagne de nouvelles exigences, telles que le respect des formats électroniques imposés, mais également l’intégration de ",[],{},{"nodeType":62,"value":6417,"marks":14169,"data":14171},[14170],{"type":275},{},{"nodeType":67,"data":14173,"content":14174},{"uri":3610},[14175],{"nodeType":62,"value":14176,"marks":14177,"data":14180},"mentions obligatoires sur vos factures",[14178,14179],{"type":75},{"type":275},{},{"nodeType":62,"value":2050,"marks":14182,"data":14183},[],{},{"nodeType":568,"data":14185,"content":14186},{},[14187,14207,14217,14239],{"nodeType":530,"data":14188,"content":14189},{},[14190],{"nodeType":58,"data":14191,"content":14192},{},[14193,14197,14204],{"nodeType":62,"value":14194,"marks":14195,"data":14196},"le numéro de ",[],{},{"nodeType":67,"data":14198,"content":14199},{"uri":6448},[14200],{"nodeType":62,"value":8485,"marks":14201,"data":14203},[14202],{"type":75},{},{"nodeType":62,"value":6456,"marks":14205,"data":14206},[],{},{"nodeType":530,"data":14208,"content":14209},{},[14210],{"nodeType":58,"data":14211,"content":14212},{},[14213],{"nodeType":62,"value":14214,"marks":14215,"data":14216},"la mention de la catégorie de l’opération faisant l’objet de la facture (prestation de services, vente, ou à la fois une vente et une prestation de service distincte) ;",[],{},{"nodeType":530,"data":14218,"content":14219},{},[14220],{"nodeType":58,"data":14221,"content":14222},{},[14223,14227,14236],{"nodeType":62,"value":14224,"marks":14225,"data":14226},"l’adresse complète de livraison du bien, uniquement si elle est différente de l’",[],{},{"nodeType":67,"data":14228,"content":14230},{"uri":14229},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/adresse-de-facturation/",[14231],{"nodeType":62,"value":14232,"marks":14233,"data":14235},"adresse de facturation",[14234],{"type":75},{},{"nodeType":62,"value":6456,"marks":14237,"data":14238},[],{},{"nodeType":530,"data":14240,"content":14241},{},[14242],{"nodeType":58,"data":14243,"content":14244},{},[14245],{"nodeType":62,"value":6486,"marks":14246,"data":14247},[],{},{"nodeType":58,"data":14249,"content":14250},{},[14251],{"nodeType":62,"value":14252,"marks":14253,"data":14254},"Anticiper ces changements maintenant vous permettra d’éviter les erreurs plus tard.",[],{},{"nodeType":264,"data":14256,"content":14257},{},[14258],{"nodeType":62,"value":14259,"marks":14260,"data":14261},"Auto-entrepreneur et facturation électronique : comment choisir le bon logiciel de facturation électronique ?",[],{},{"nodeType":58,"data":14263,"content":14264},{},[14265,14269,14274],{"nodeType":62,"value":14266,"marks":14267,"data":14268},"Si vous n’utilisiez pas encore de logiciel de facturation, la réforme de la facturation électronique est le moment idéal pour franchir le pas. En effet, même si ",[],{},{"nodeType":62,"value":14270,"marks":14271,"data":14273},"l’administration n’impose pas l’utilisation d’un logiciel (mais uniquement le recours à une plateforme agréée),",[14272],{"type":275},{},{"nodeType":62,"value":14275,"marks":14276,"data":14277}," s’équiper dès maintenant peut vous faire gagner un temps précieux au quotidien.",[],{},{"nodeType":58,"data":14279,"content":14280},{},[14281],{"nodeType":62,"value":14282,"marks":14283,"data":14284},"En optant pour une solution compatible (reliée à une plateforme agréée), vous ne vous contentez pas de créer des factures : vous pouvez aussi centraliser votre gestion (devis, suivi client, relances, etc.) et automatiser certaines tâches. ",[],{},{"nodeType":58,"data":14286,"content":14287},{},[14288],{"nodeType":62,"value":14289,"marks":14290,"data":14291},"Voici les critères que nous vous conseillons de prendre en compte pour choisir un logiciel adapté : ",[],{},{"nodeType":111,"data":14293,"content":14294},{},[14295],{"nodeType":62,"value":14296,"marks":14297,"data":14298},"Vérifier sa compatibilité avec la réforme",[],{},{"nodeType":58,"data":14300,"content":14301},{},[14302],{"nodeType":62,"value":14303,"marks":14304,"data":14305},"L’outil que vous utilisez actuellement ou que vous souhaitez utiliser doit : ",[],{},{"nodeType":568,"data":14307,"content":14308},{},[14309,14320,14344],{"nodeType":530,"data":14310,"content":14311},{},[14312],{"nodeType":58,"data":14313,"content":14314},{},[14315],{"nodeType":62,"value":14316,"marks":14317,"data":14319},"être compatible avec une plateforme agréée (PA) ;",[14318],{"type":275},{},{"nodeType":530,"data":14321,"content":14322},{},[14323],{"nodeType":58,"data":14324,"content":14325},{},[14326,14331,14340],{"nodeType":62,"value":14327,"marks":14328,"data":14330},"gérer automatiquement ",[14329],{"type":275},{},{"nodeType":67,"data":14332,"content":14333},{"uri":4340},[14334],{"nodeType":62,"value":14335,"marks":14336,"data":14339},"e-invoicing + e-reporting",[14337,14338],{"type":275},{"type":75},{},{"nodeType":62,"value":1076,"marks":14341,"data":14343},[14342],{"type":275},{},{"nodeType":530,"data":14345,"content":14346},{},[14347],{"nodeType":58,"data":14348,"content":14349},{},[14350,14355],{"nodeType":62,"value":14351,"marks":14352,"data":14354},"proposer les formats obligatoires (Factur-X, UBL, CII)",[14353],{"type":275},{},{"nodeType":62,"value":822,"marks":14356,"data":14357},[],{},{"nodeType":58,"data":14359,"content":14360},{},[14361],{"nodeType":62,"value":14362,"marks":14363,"data":14364},"Sans cela, il sera obsolète à compter du 1er septembre 2026.",[],{},{"nodeType":111,"data":14366,"content":14367},{},[14368],{"nodeType":62,"value":14369,"marks":14370,"data":14371},"Privilégier un logiciel simple d’utilisation",[],{},{"nodeType":58,"data":14373,"content":14374},{},[14375],{"nodeType":62,"value":14376,"marks":14377,"data":14378},"Nous vous conseillons de privilégier un outil intuitif et rapide à prendre en main. La transition vers la facturation électronique impose déjà de nouveaux réflexes de gestion, il est donc inutile de s’ajouter la complexité d’un logiciel fastidieux. ",[],{},{"nodeType":111,"data":14380,"content":14381},{},[14382],{"nodeType":62,"value":14383,"marks":14384,"data":14385},"Opter pour une solution qui permet l’automatisation des tâches",[],{},{"nodeType":58,"data":14387,"content":14388},{},[14389],{"nodeType":62,"value":14390,"marks":14391,"data":14392},"Un bon logiciel doit vous faire gagner du temps :",[],{},{"nodeType":568,"data":14394,"content":14395},{},[14396,14407,14418,14429],{"nodeType":530,"data":14397,"content":14398},{},[14399],{"nodeType":58,"data":14400,"content":14401},{},[14402],{"nodeType":62,"value":14403,"marks":14404,"data":14406},"création automatique des factures ;",[14405],{"type":275},{},{"nodeType":530,"data":14408,"content":14409},{},[14410],{"nodeType":58,"data":14411,"content":14412},{},[14413],{"nodeType":62,"value":14414,"marks":14415,"data":14417},"relances clients automatiques ;",[14416],{"type":275},{},{"nodeType":530,"data":14419,"content":14420},{},[14421],{"nodeType":58,"data":14422,"content":14423},{},[14424],{"nodeType":62,"value":14425,"marks":14426,"data":14428},"calculs automatiques (TVA, totaux, etc.) ;",[14427],{"type":275},{},{"nodeType":530,"data":14430,"content":14431},{},[14432],{"nodeType":58,"data":14433,"content":14434},{},[14435],{"nodeType":62,"value":14436,"marks":14437,"data":14439},"export comptable.",[14438],{"type":275},{},{"nodeType":58,"data":14441,"content":14442},{},[14443],{"nodeType":62,"value":14444,"marks":14445,"data":14446},"C’est là que vous gagnerez vraiment en productivité.",[],{},{"nodeType":111,"data":14448,"content":14449},{},[14450],{"nodeType":62,"value":14451,"marks":14452,"data":14453},"Choisir un logiciel avec une gestion complète (devis, factures, avoirs…)",[],{},{"nodeType":58,"data":14455,"content":14456},{},[14457,14461,14466],{"nodeType":62,"value":14458,"marks":14459,"data":14460},"Mieux vaut opter pour un logiciel qui vous permet de gérer vos devis, vos factures, vos avoirs, le suivi de vos paiements et votre livre de recettes dans une même interface pour ",[],{},{"nodeType":62,"value":14462,"marks":14463,"data":14465},"éviter de multiplier les outils",[14464],{"type":275},{},{"nodeType":62,"value":822,"marks":14467,"data":14468},[],{},{"nodeType":111,"data":14470,"content":14471},{},[14472],{"nodeType":62,"value":14473,"marks":14474,"data":14475},"Vérifier la disponibilité du support client et l’accompagnement",[],{},{"nodeType":58,"data":14477,"content":14478},{},[14479],{"nodeType":62,"value":14480,"marks":14481,"data":14482},"Autres points d’importance dans le choix de votre logiciel :",[],{},{"nodeType":568,"data":14484,"content":14485},{},[14486,14497,14508],{"nodeType":530,"data":14487,"content":14488},{},[14489],{"nodeType":58,"data":14490,"content":14491},{},[14492],{"nodeType":62,"value":14493,"marks":14494,"data":14496},"la disponibilité du support ;",[14495],{"type":275},{},{"nodeType":530,"data":14498,"content":14499},{},[14500],{"nodeType":58,"data":14501,"content":14502},{},[14503],{"nodeType":62,"value":14504,"marks":14505,"data":14507},"la présence de guides ou tutoriels ;",[14506],{"type":275},{},{"nodeType":530,"data":14509,"content":14510},{},[14511],{"nodeType":58,"data":14512,"content":14513},{},[14514,14519],{"nodeType":62,"value":14515,"marks":14516,"data":14518},"l’accompagnement à la mise en conformité",[14517],{"type":275},{},{"nodeType":62,"value":822,"marks":14520,"data":14521},[],{},{"nodeType":58,"data":14523,"content":14524},{},[14525],{"nodeType":62,"value":14526,"marks":14527,"data":14528},"Vous serez plus serein pour affronter tous les changements à venir si vous savez que vous pouvez vous adresser à un support/service client.",[],{},{"nodeType":58,"data":14530,"content":14531},{},[14532],{"nodeType":62,"value":14533,"marks":14534,"data":14535},"Vous pouvez bien sûr prendre en compte le prix des différentes solutions, car il y en a pour tous les budgets : de gratuit (mais souvent limité) à plusieurs dizaines d’euros par mois. En bref, ne choisissez pas juste un logiciel « conforme », mais un outil qui améliorera votre gestion. ",[],{},{"nodeType":58,"data":14537,"content":14538},{},[14539,14543,14552],{"nodeType":62,"value":14540,"marks":14541,"data":14542},"👉 Clementine.fr vous propose un ",[],{},{"nodeType":67,"data":14544,"content":14546},{"uri":14545},"https://www.clementine.fr/logiciel-comptabilite/",[14547],{"nodeType":62,"value":14548,"marks":14549,"data":14551},"logiciel de facturation",[14550],{"type":75},{},{"nodeType":62,"value":14553,"marks":14554,"data":14555}," conforme à la réforme de la facturation électronique.",[],{},{"nodeType":264,"data":14557,"content":14558},{},[14559],{"nodeType":62,"value":1737,"marks":14560,"data":14561},[],{},{"nodeType":111,"data":14563,"content":14564},{},[14565],{"nodeType":62,"value":14566,"marks":14567,"data":14568},"Les auto-entrepreneurs sont-ils concernés par la facturation électronique ?",[],{},{"nodeType":58,"data":14570,"content":14571},{},[14572],{"nodeType":62,"value":14573,"marks":14574,"data":14575},"Les auto-entrepreneurs domiciliés en France, assujettis à la TVA et qui réalisent des opérations (achats et ventes de biens, prestations de services) avec d’autres entreprises françaises sont concernés . Seules certaines activités exonérées de TVA peuvent être partiellement exclues.",[],{},{"nodeType":111,"data":14577,"content":14578},{},[14579],{"nodeType":62,"value":14580,"marks":14581,"data":14582},"Dois-je changer de logiciel de facturation ?",[],{},{"nodeType":58,"data":14584,"content":14585},{},[14586],{"nodeType":62,"value":14587,"marks":14588,"data":14589},"Vous pouvez conserver votre logiciel actuel s’il est relié à une plateforme agréée (PA). Dans le cas contraire, vous devrez changer d’outil ou passer par une solution compatible pour continuer à émettre et recevoir des factures électroniques après septembre 2026.",[],{},93,0,["Island",14593],{"key":14594,"result":14595},"BlogAuthorHero_4ftItQ0mALR3LHwonbRwgCGFtWUYDHgKTQKxk3AaGK4",{"head":14596},{},1781163570389]