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Les formats pris en charge comprennent notamment Factur-X, UBL et CII.",{"type":173,"attrs":1951,"content":1953},{"textAlign":27,"key":1952},"p-141",[1954],{"text":1955,"type":179},"Le Portail Public de Facturation peut également intervenir dans le dispositif public et dans les services prévus par la réforme. Il ne faut toutefois pas le présenter comme un simple espace de stockage ou comme l’unique solution d’archivage de l’entreprise.",{"type":269,"attrs":1957,"content":1958},{"level":696,"textAlign":27},[1959],{"text":1960,"type":179,"marks":1961},"Quelles bonnes pratiques mettre en place dès maintenant ?",[1962],{"type":236},{"type":173,"attrs":1964,"content":1966},{"textAlign":27,"key":1965},"p-142",[1967],{"text":1968,"type":179},"Pour préparer votre organisation :",{"type":296,"content":1970},[1971,1979,1987,1995,2003,2011,2019,2027,2035],{"type":299,"content":1972},[1973],{"type":173,"attrs":1974,"content":1976},{"textAlign":27,"key":1975},"p-143",[1977],{"text":1978,"type":179},"conservez le format d’origine de la facture ;",{"type":299,"content":1980},[1981],{"type":173,"attrs":1982,"content":1984},{"textAlign":27,"key":1983},"p-144",[1985],{"text":1986,"type":179},"préservez les données structurées ;",{"type":299,"content":1988},[1989],{"type":173,"attrs":1990,"content":1992},{"textAlign":27,"key":1991},"p-145",[1993],{"text":1994,"type":179},"rattachez la facture à la commande et au paiement ;",{"type":299,"content":1996},[1997],{"type":173,"attrs":1998,"content":2000},{"textAlign":27,"key":1999},"p-146",[2001],{"text":2002,"type":179},"horodatez les étapes importantes ;",{"type":299,"content":2004},[2005],{"type":173,"attrs":2006,"content":2008},{"textAlign":27,"key":2007},"p-147",[2009],{"text":2010,"type":179},"documentez la piste d’audit ;",{"type":299,"content":2012},[2013],{"type":173,"attrs":2014,"content":2016},{"textAlign":27,"key":2015},"p-148",[2017],{"text":2018,"type":179},"définissez les durées de conservation ;",{"type":299,"content":2020},[2021],{"type":173,"attrs":2022,"content":2024},{"textAlign":27,"key":2023},"p-149",[2025],{"text":2026,"type":179},"contrôlez les accès ;",{"type":299,"content":2028},[2029],{"type":173,"attrs":2030,"content":2032},{"textAlign":27,"key":2031},"p-150",[2033],{"text":2034,"type":179},"prévoyez la réversibilité ;",{"type":299,"content":2036},[2037],{"type":173,"attrs":2038,"content":2040},{"textAlign":27,"key":2039},"p-151",[2041],{"text":2042,"type":179},"testez la restitution des archives.",{"type":173,"attrs":2044,"content":2046},{"textAlign":27,"key":2045},"p-152",[2047,2049,2053],{"text":2048,"type":179},"Factur-X combine un fichier PDF lisible et des données XML structurées. Si votre outil transforme la facture en simple image et supprime les données intégrées, ",{"text":2050,"type":179,"marks":2051},"vous perdez une partie de l’information exploitable par les systèmes comptables",[2052],{"type":236},{"text":450,"type":179},{"type":269,"attrs":2055,"content":2056},{"level":271,"textAlign":27},[2057],{"text":2058,"type":179,"marks":2059},"Comment archiver les bons de commande et les justificatifs associés ?",[2060],{"type":236},{"type":173,"attrs":2062,"content":2064},{"textAlign":27,"key":2063},"p-153",[2065,2067,2071],{"text":2066,"type":179},"Archivez les bons de commande, les bons de livraison et les factures dans ",{"text":2068,"type":179,"marks":2069},"un même dossier documentaire ou un même environnement de traitement",[2070],{"type":236},{"text":2072,"type":179}," lorsque ces documents se rapportent à la même opération.",{"type":173,"attrs":2074,"content":2076},{"textAlign":27,"key":2075},"p-154",[2077],{"text":2078,"type":179},"Ce rapprochement permet de reconstituer :",{"type":296,"content":2080},[2081,2089,2097,2105,2113,2121],{"type":299,"content":2082},[2083],{"type":173,"attrs":2084,"content":2086},{"textAlign":27,"key":2085},"p-155",[2087],{"text":2088,"type":179},"la demande d’achat ;",{"type":299,"content":2090},[2091],{"type":173,"attrs":2092,"content":2094},{"textAlign":27,"key":2093},"p-156",[2095],{"text":2096,"type":179},"la commande ;",{"type":299,"content":2098},[2099],{"type":173,"attrs":2100,"content":2102},{"textAlign":27,"key":2101},"p-157",[2103],{"text":2104,"type":179},"la réception ;",{"type":299,"content":2106},[2107],{"type":173,"attrs":2108,"content":2110},{"textAlign":27,"key":2109},"p-158",[2111],{"text":2112,"type":179},"la facture ;",{"type":299,"content":2114},[2115],{"type":173,"attrs":2116,"content":2118},{"textAlign":27,"key":2117},"p-159",[2119],{"text":2120,"type":179},"la validation ;",{"type":299,"content":2122},[2123],{"type":173,"attrs":2124,"content":2126},{"textAlign":27,"key":2125},"p-160",[2127],{"text":2128,"type":179},"le paiement.",{"type":173,"attrs":2130,"content":2132},{"textAlign":27,"key":2131},"p-161",[2133,2135,2139],{"text":2134,"type":179},"Il facilite également le rapprochement à trois niveaux entre ",{"text":2136,"type":179,"marks":2137},"la commande, la réception et la facture",[2138],{"type":236},{"text":450,"type":179},{"type":173,"attrs":2141,"content":2143},{"textAlign":27,"key":2142},"p-162",[2144],{"text":2145,"type":179},"La conservation des documents associés doit suivre les règles applicables à la nature de chaque pièce. La durée comptable de 10 ans constitue la référence pour les pièces justificatives comptables.",{"type":173,"attrs":2147,"content":2149},{"textAlign":27,"key":2148},"p-163",[2150],{"text":2151,"type":179},"Une solution de gestion des factures peut centraliser la capture, la validation, le paiement, les justificatifs et les exports comptables. Spendesk accompagne ce traitement opérationnel, tandis que les besoins spécifiques de conservation probatoire doivent être couverts par un dispositif d’archivage adapté.",{"type":173,"attrs":2153,"content":2155},{"textAlign":27,"key":2154},"p-164",[2156,2158,2165],{"text":2157,"type":179},"Pour découvrir comment Spendesk automatise la gestion de vos factures fournisseurs, de la capture au paiement, ",{"text":2159,"type":179,"marks":2160},"demandez une démonstration",[2161,2164],{"type":365,"attrs":2162},{"href":2163,"uuid":27,"anchor":27,"target":368,"linktype":158},"/fr/product/accounts-payable/",{"type":236},{"text":450,"type":179},{"name":2167,"created_at":2168,"published_at":16,"updated_at":2169,"id":2170,"uuid":2171,"content":2172,"slug":2179,"full_slug":2180,"sort_by_date":27,"position":55,"tag_list":2181,"is_startpage":30,"parent_id":2182,"meta_data":27,"group_id":2183,"first_published_at":2184,"release_id":27,"lang":34,"path":27,"alternates":2185,"default_full_slug":2186,"translated_slugs":2187,"_stopResolving":43},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":2173,"icon":2174,"name":2167,"component":2178},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":2175,"alt":2176,"name":24,"focus":24,"title":24,"filename":2177,"copyright":24,"fieldtype":154,"is_external_url":30},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[2188,2189,2190],{"path":2186,"name":27,"lang":34,"published":27},{"path":2186,"name":27,"lang":40,"published":27},{"path":2186,"name":27,"lang":42,"published":27},[34],[2193],{"_uid":2194,"asset":2195,"caption":24,"component":2199},"38830e00-beec-40ed-9258-b97dc8f2d8fe",{"id":2196,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":2197,"copyright":24,"fieldtype":154,"meta_data":2198,"is_external_url":30},168579029691908,"https://a.storyblok.com/f/146026/1376x768/6021a44ebe/gl-codes.png",{},"image",[],"2026-08-14 00:00",[],"Archivage électronique des factures : comparez GED, SAE et coffre-fort numérique, sécurisez vos documents et choisissez un logiciel adapté.",[],[2206],{"cta":2207,"_uid":2208,"items":2209,"heading":2293,"reverse":30,"component":2318,"sectionSettings":2319},[],"34f47458-385e-4a09-bd2c-561afa14a45c",[2210,2228,2243,2260,2277],{"_uid":2211,"hide":30,"title":2212,"component":2213,"description":2214},"4dfc3bfa-e941-4611-b47c-47870e64363b","Quelle est la différence entre une GED et un SAE pour archiver des factures ?","faqItem",{"type":170,"attrs":2215,"content":2216},{"backgroundColor":27},[2217],{"type":173,"attrs":2218,"content":2219},{"textAlign":27,"key":175},[2220,2222,2226],{"text":2221,"type":179},"Une GED facilite ",{"text":2223,"type":179,"marks":2224},"la capture, le classement et la recherche des factures",[2225],{"type":236},{"text":2227,"type":179},". Un SAE organise leur conservation dans la durée en ajoutant des fonctions de traçabilité, de gestion des durées et de restitution. Une GED seule ne garantit pas automatiquement la valeur probante d’un document.",{"_uid":2229,"hide":30,"title":455,"component":2213,"description":2230},"2369bdf3-3ea6-4cad-8997-550adf620f7b",{"type":170,"attrs":2231,"content":2232},{"backgroundColor":27},[2233],{"type":173,"attrs":2234,"content":2235},{"textAlign":27,"key":175},[2236,2238,2241],{"text":2237,"type":179},"Les pièces comptables, notamment les factures fournisseurs, doivent être conservées pendant ",{"text":465,"type":179,"marks":2239},[2240],{"type":236},{"text":2242,"type":179},". Le délai fiscal évolue également vers 10 ans pour les documents dont le délai de conservation expire après le 1er janvier 2027.",{"_uid":2244,"hide":30,"title":2245,"component":2213,"description":2246},"ce3963ec-cb82-4c5b-bbcf-50435ddadfbd","Une sauvegarde sur Google Drive suffit-elle pour archiver des factures ?",{"type":170,"attrs":2247,"content":2248},{"backgroundColor":27},[2249],{"type":173,"attrs":2250,"content":2251},{"textAlign":27,"key":175},[2252,2254,2258],{"text":2253,"type":179},"Non. Une sauvegarde protège le fichier contre la perte, mais elle ne garantit pas automatiquement ",{"text":2255,"type":179,"marks":2256},"son authenticité, son intégrité, sa lisibilité et sa traçabilité",[2257],{"type":236},{"text":2259,"type":179},". Pour une conservation probante, il faut documenter le processus et utiliser un dispositif adapté à vos obligations.",{"_uid":2261,"hide":30,"title":2262,"component":2213,"description":2263},"00c1a257-7243-481b-ab7e-db2b07fd2514","Comment choisir un logiciel d’archivage de factures ?",{"type":170,"attrs":2264,"content":2265},{"backgroundColor":27},[2266],{"type":173,"attrs":2267,"content":2268},{"textAlign":27,"key":175},[2269,2271,2275],{"text":2270,"type":179},"Choisissez une solution qui combine ",{"text":2272,"type":179,"marks":2273},"OCR, indexation, recherche, sécurité, traçabilité, intégrations comptables et réversibilité",[2274],{"type":236},{"text":2276,"type":179},". Vérifiez également si elle couvre uniquement la GED ou si elle inclut un SAE certifié. 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Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":3808},{"type":3808},{"text":3841,"type":179},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":3843,"title":3844,"component":2213,"description":3845},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":170,"content":3846},[3847,3851,3855,3864,3868,3872,3881,3885,3889,3893,3897],{"type":173,"content":3848},[3849],{"text":3850,"type":179},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":173,"content":3852},[3853],{"text":3854,"type":179},"Il s'agit notamment de cartes de débit pour remplacer les cartes bancaires traditionnelles, de cartes virtuelles pour les achats en ligne et de notes de frais automatisées pour les achats imprévus.",{"type":173,"content":3856},[3857,3861,3862],{"text":3858,"type":179,"marks":3859},"Pour les employés",[3860],{"type":236},{"type":3808},{"text":3863,"type":179},"Les employés n'ont plus besoin d'avancer de l'argent. Ils demandent simplement des fonds pour un achat particulier et peuvent utiliser leur carte Spendesk physique ou virtuelle pour effectuer le paiement.",{"type":173,"content":3865},[3866],{"text":3867,"type":179},"Si, pour quelque raison que ce soit, l'employé ne peut pas utiliser sa carte Spendesk, il prend une photo du justificatif via l'application mobile et crée une note de frais en temps réel.",{"type":173,"content":3869},[3870],{"text":3871,"type":179},"Elle est envoyée directement à son responsable pour validation, puis à l'équipe financière.",{"type":173,"content":3873},[3874,3878,3879],{"text":3875,"type":179,"marks":3876},"Pour les équipes financières",[3877],{"type":236},{"type":3808},{"text":3880,"type":179},"Chaque employé a son propre profil sur Spendesk et son propre budget. Contrairement aux cartes bancaires classiques, vous savez en temps réel qui dépense quoi.",{"type":173,"content":3882},[3883],{"text":3884,"type":179},"Spendesk permet aux contrôleurs de créer des limites de dépenses et des approbations préalables. Par exemple, les décideurs et responsables auront un niveau de dépenses préapprouvé, différent de celui des autres collaborateurs.",{"type":173,"content":3886},[3887],{"text":3888,"type":179},"Si un employé a besoin de revoir son budget pré-approuvé, il peut en faire la demande à son responsable via l'application mobile ou web.",{"type":173,"content":3890},[3891],{"text":3892,"type":179},"Les équipes financières peuvent suivre l'ensemble des dépenses et assurer ainsi le suivi des reçus ou factures manquantes, en envoyant des rappels aux employés.",{"type":173,"content":3894},[3895],{"text":3896,"type":179},"Le suivi des dépenses est également plus facile car les équipes financières peuvent regrouper les dépenses et leur attribuer les bons taux de TVA et comptes de charges, avant de tout exporter en quelques clics vers leurs outils comptables.",{"type":173,"content":3898},[3899],{"text":3900,"type":179},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la rendant complète, intuitive et efficace.",[3902],{"cta":3903,"_uid":3904,"title":3905,"eyebrow":3912,"subtitle":3915,"component":269,"textAlign":24,"sectionSettings":3921,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":170,"content":3906},[3907],{"type":269,"attrs":3908,"content":3909},{"level":271},[3910],{"text":3911,"type":179},"Démarrer avec Spendesk",{"type":170,"content":3913},[3914],{"type":173},{"type":170,"content":3916},[3917],{"type":173,"content":3918},[3919],{"text":3920,"type":179},"Fermez les comptes 4 fois plus rapidement, collectez plus de 95 % des reçus à temps et obtenez une visibilité de 100 % sur les dépenses de l'entreprise.",[],[],"Table des 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00:00",[],"La réforme de la gestion de la facturation électronique arrive en septembre 2026. Découvrez comment les DAF transforment la contrainte en levier de pilotage.",[],[4007],{"cta":4008,"_uid":4009,"items":4010,"heading":4254,"reverse":30,"component":2318,"sectionSettings":4276},[],"3146c1d9-9112-4f14-86f2-7829237d4e44",[4011,4056,4088,4104,4138,4160,4181,4208,4232],{"_uid":4012,"hide":30,"title":4013,"component":2213,"description":4014},"179895b5-57a7-4b18-85e5-3bfe234d836d","Qu'est-ce que la facturation électronique obligatoire en France ?",{"type":170,"content":4015},[4016],{"type":173,"attrs":4017,"content":4018},{"textAlign":27},[4019,4020,4024,4026,4030,4032,4036,4038,4042,4044,4048,4050,4054],{"text":421,"type":179},{"text":4021,"type":179,"marks":4022},"facturation électronique",[4023],{"type":236},{"text":4025,"type":179}," obligatoire est une réforme fiscale française qui impose à toutes les entreprises assujetties à la TVA d'émettre et de recevoir leurs factures dans un format structuré (notamment ",{"text":4027,"type":179,"marks":4028},"Factur-X",[4029],{"type":236},{"text":4031,"type":179},") via une ",{"text":4033,"type":179,"marks":4034},"Plateforme Agréée (PA)",[4035],{"type":236},{"text":4037,"type":179}," ou le ",{"text":4039,"type":179,"marks":4040},"Socle Commun (SC)",[4041],{"type":236},{"text":4043,"type":179},". L'objectif de l'administration est de lutter contre la fraude à la TVA grâce à l'",{"text":4045,"type":179,"marks":4046},"e-reporting",[4047],{"type":236},{"text":4049,"type":179}," en temps réel. Pour les entreprises, c'est aussi l'occasion de transformer leur ",{"text":4051,"type":179,"marks":4052},"gestion de la facturation",[4053],{"type":236},{"text":4055,"type":179}," en un véritable outil de pilotage financier, au-delà de la simple conformité.",{"_uid":4057,"hide":30,"title":4058,"component":2213,"description":4059},"9e8efc53-5900-4e43-b4ba-d957dc19acbc","Quelle est la date d'entrée en vigueur de la réforme de la facture électronique ?",{"type":170,"content":4060},[4061],{"type":173,"attrs":4062,"content":4063},{"textAlign":27},[4064,4066,4070,4072,4076,4078,4081,4083,4086],{"text":4065,"type":179},"La réforme de la ",{"text":4067,"type":179,"marks":4068},"facture électronique",[4069],{"type":236},{"text":4071,"type":179}," entre en vigueur en ",{"text":4073,"type":179,"marks":4074},"septembre 2026",[4075],{"type":236},{"text":4077,"type":179}," pour les grandes entreprises et les entreprises de taille intermédiaire. Les PME et TPE suivront dans un calendrier progressif jusqu'en septembre 2027. Il est donc recommandé d'engager dès maintenant la connexion à une ",{"text":4033,"type":179,"marks":4079},[4080],{"type":236},{"text":4082,"type":179}," et la mise à jour de vos outils de ",{"text":4051,"type":179,"marks":4084},[4085],{"type":236},{"text":4087,"type":179},", pour ne pas subir la réforme dans l'urgence.",{"_uid":4089,"hide":30,"title":4090,"component":2213,"description":4091},"96add20c-5a9c-4ae9-b92b-e6b107747aba","Comment créer une politique de dépenses que les employés respectent vraiment ?",{"type":170,"content":4092},[4093],{"type":173,"attrs":4094,"content":4095},{"textAlign":27},[4096,4098,4102],{"text":4097,"type":179},"Une politique de dépenses est respectée lorsqu'elle est ",{"text":4099,"type":179,"marks":4100},"intégrée dans les outils du quotidien",[4101],{"type":236},{"text":4103,"type":179},", pas seulement rédigée dans un document PDF. Concrètement, cela signifie coder chaque règle directement dans votre plateforme de gestion : plafonds par équipe, circuits de validation automatiques, cartes de paiement avec paramètres prédéfinis. Lorsqu'un collaborateur ne peut physiquement pas effectuer une dépense hors politique, le taux de conformité atteint 100 % sans effort de contrôle supplémentaire. Impliquer les managers opérationnels dans la phase de paramétrage renforce encore l'adhésion.",{"_uid":4105,"hide":30,"title":4106,"component":2213,"description":4107},"e073cc59-1a79-4919-87a2-cefdb9de5a68","Comment mettre en place un process d'approbation des dépenses efficace ?",{"type":170,"content":4108},[4109],{"type":173,"attrs":4110,"content":4111},{"textAlign":27},[4112,4114,4118,4120,4124,4126,4130,4132,4136],{"text":4113,"type":179},"Un ",{"text":4115,"type":179,"marks":4116},"process d'approbation des dépenses",[4117],{"type":236},{"text":4119,"type":179}," efficace repose sur trois niveaux : la ",{"text":4121,"type":179,"marks":4122},"validation à la source",[4123],{"type":236},{"text":4125,"type":179}," (avant l'achat, via des enveloppes budgétaires pré-approuvées), le ",{"text":4127,"type":179,"marks":4128},"rapprochement automatisé",[4129],{"type":236},{"text":4131,"type":179}," commande-réception-facture (sans intervention humaine lorsque les montants correspondent), et l'",{"text":4133,"type":179,"marks":4134},"escalade intelligente",[4135],{"type":236},{"text":4137,"type":179}," sur délai (remontée automatique si une facture n'est pas validée dans les temps). Ce schéma élimine les goulets d'étranglement tout en maintenant un contrôle réel, et réduit drastiquement les tâches manuelles de l'équipe comptable.",{"_uid":4139,"hide":30,"title":4140,"component":2213,"description":4141},"4ee068a8-4b3c-4789-a3b1-1ae1acb7c21f","Comment consolider la visibilité des dépenses sur plusieurs filiales ?",{"type":170,"content":4142},[4143],{"type":173,"attrs":4144,"content":4145},{"textAlign":27},[4146,4148,4152,4154,4158],{"text":4147,"type":179},"La consolidation multi-filiales nécessite une ",{"text":4149,"type":179,"marks":4150},"architecture unifiée",[4151],{"type":236},{"text":4153,"type":179},", pas une couche de reporting supplémentaire par-dessus des silos d'outils. La solution opérationnelle consiste à utiliser une plateforme unique capable d'",{"text":4155,"type":179,"marks":4156},"allouer automatiquement chaque dépense à la bonne entité juridique",[4157],{"type":236},{"text":4159,"type":179}," dès sa soumission, avec une visibilité temps réel pour le DAF groupe. Cela supprime les réconciliations manuelles inter-entités, accélère la clôture mensuelle et garantit une piste d'audit complète par entité pour les contrôles internes.",{"_uid":4161,"hide":30,"title":4162,"component":2213,"description":4163},"3dc2dc36-da68-499c-90f4-25dec4eafad2","Comment gérer les dépenses d'une entreprise avec plusieurs entités juridiques ?",{"type":170,"content":4164},[4165],{"type":173,"attrs":4166,"content":4167},{"textAlign":27},[4168,4169,4173,4175,4179],{"text":421,"type":179},{"text":4170,"type":179,"marks":4171},"gestion multi-entités",[4172],{"type":236},{"text":4174,"type":179}," repose sur une plateforme capable de distinguer automatiquement chaque entité juridique, son référentiel comptable et ses règles de validation propres, tout en offrant au siège une ",{"text":4176,"type":179,"marks":4177},"vue consolidée en temps réel",[4178],{"type":236},{"text":4180,"type":179},". Les entreprises qui gèrent encore la consolidation via des tableurs ou des exports manuels accumulent un retard de deux à quatre semaines sur leur vision des dépenses réelles, ce qui rend impossible tout pilotage budgétaire proactif.",{"_uid":4182,"hide":30,"title":4183,"component":2213,"description":4184},"cc5d52f1-5983-4b59-8708-a26bbddc25d3","Qu'est-ce qu'une PA (Plateforme Agréée) ?",{"type":170,"content":4185},[4186],{"type":173,"attrs":4187,"content":4188},{"textAlign":27},[4189,4191,4195,4197,4201,4203,4206],{"text":4190,"type":179},"Une ",{"text":4192,"type":179,"marks":4193},"PA (Plateforme Agréée)",[4194],{"type":236},{"text":4196,"type":179},", anciennement appelée PDP (Plateforme de Dématérialisation Partenaire), est un opérateur privé certifié par la DGFiP depuis juillet 2025 pour émettre, recevoir et transmettre les ",{"text":4198,"type":179,"marks":4199},"factures électroniques",[4200],{"type":236},{"text":4202,"type":179}," dans le cadre de la réforme. Contrairement au ",{"text":4039,"type":179,"marks":4204},[4205],{"type":236},{"text":4207,"type":179}," (le portail public), une PA offre des fonctionnalités avancées : gestion des flux entrants et sortants, archivage légal, enrichissement des données et connexion à vos outils de gestion. Le choix de votre PA conditionne directement la qualité des données que vous pourrez exploiter pour piloter vos dépenses.",{"_uid":4209,"hide":30,"title":4210,"component":2213,"description":4211},"e42b7d61-dd81-45d3-9e60-b7fdd6d49652","Qu'est-ce que le Factur-X et pourquoi est-ce important ?",{"type":170,"content":4212},[4213],{"type":173,"attrs":4214,"content":4215},{"textAlign":27},[4216,4219,4221,4224,4226,4230],{"text":4027,"type":179,"marks":4217},[4218],{"type":236},{"text":4220,"type":179}," est le format franco-allemand de ",{"text":4067,"type":179,"marks":4222},[4223],{"type":236},{"text":4225,"type":179}," hybride : il combine un fichier PDF lisible par un humain et un fichier XML structuré lisible par les machines. C'est le format recommandé dans le cadre de la réforme française. Son importance pour les DAF est double : il garantit la conformité légale et il permet l'",{"text":4227,"type":179,"marks":4228},"exploitation automatique des données de facturation",[4229],{"type":236},{"text":4231,"type":179}," par vos outils de gestion (catégorisation, rapprochement, récupération de TVA) sans ressaisie manuelle.",{"_uid":4233,"hide":30,"title":4234,"component":2213,"description":4235},"101e0085-72cc-4b40-b9f3-588d310660fd","Comment sécuriser la récupération de la TVA sur les dépenses d'entreprise ?",{"type":170,"content":4236},[4237],{"type":173,"attrs":4238,"content":4239},{"textAlign":27},[4240,4242,4246,4248,4252],{"text":4241,"type":179},"La récupération de la TVA déductible est sécurisée lorsque chaque dépense est ",{"text":4243,"type":179,"marks":4244},"tracée, catégorisée et documentée",[4245],{"type":236},{"text":4247,"type":179}," dès sa réalisation. La ",{"text":4249,"type":179,"marks":4250},"dématérialisation des factures",[4251],{"type":236},{"text":4253,"type":179}," en format structuré (Factur-X) permet aux outils d'IA de détecter automatiquement le taux de TVA applicable selon le type de dépense et le pays du fournisseur, et d'isoler le montant récupérable sans intervention manuelle. Une plateforme de gestion des dépenses unifiée élimine les oublis et les erreurs de classification qui représentent une perte sèche pour l'entreprise.",[4255],{"cta":4256,"_uid":4257,"title":4258,"eyebrow":4265,"subtitle":4271,"component":269,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":4274,"sectionSettings":4275,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"5ae07ac1-3adc-4953-8b2b-fe59d1c71f7f",{"type":170,"content":4259},[4260],{"type":173,"attrs":4261,"content":4262},{"textAlign":27},[4263],{"text":4264,"type":179},"Les réponses aux questions que vous vous 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électronique des PME : calendrier 2026-2027, plateforme agréée, PPF, données à préparer et étapes pour réussir la mise en conformité.",[],[4735],{"cta":4736,"_uid":4737,"items":4738,"heading":4827,"reverse":30,"component":2318,"sectionSettings":4851},[],"d1adf0be-b475-4141-be84-e6809c10956b",[4739,4754,4768,4783,4798,4812],{"_uid":4740,"hide":30,"title":4741,"component":2213,"description":4742},"fe4099b6-a5df-4d02-9ea0-58289ab19094","Le PPF permet-il encore d’envoyer gratuitement ses factures ?",{"type":170,"attrs":4743,"content":4744},{"backgroundColor":27},[4745],{"type":173,"attrs":4746,"content":4747},{"textAlign":27},[4748,4752],{"text":4749,"type":179,"marks":4750},"Non.",[4751],{"type":236},{"text":4753,"type":179}," Les factures doivent désormais passer par au moins une plateforme agréée choisie par l’entreprise. Le PPF conserve principalement son rôle d’annuaire et de concentrateur des données fiscales.",{"_uid":4755,"hide":30,"title":4756,"component":2213,"description":4757},"f42d1662-5cd3-4d63-8a41-3f0d7a18bf1b","Un PDF envoyé par e-mail est-il une facture électronique ?",{"type":170,"attrs":4758,"content":4759},{"backgroundColor":27},[4760],{"type":173,"attrs":4761,"content":4762},{"textAlign":27},[4763,4766],{"text":4749,"type":179,"marks":4764},[4765],{"type":236},{"text":4767,"type":179}," Un simple PDF envoyé par e-mail ne correspond pas au format attendu par la réforme. À partir du 1er septembre 2027, les PME devront émettre leurs factures dans un format électronique conforme, comme UBL, CII ou Factur-X selon leur solution.",{"_uid":4769,"hide":30,"title":4770,"component":2213,"description":4771},"9a89eddd-acc8-425f-b157-7646aa722463","Les micro-entrepreneurs sont-ils concernés par la réforme ?",{"type":170,"attrs":4772,"content":4773},{"backgroundColor":27},[4774],{"type":173,"attrs":4775,"content":4776},{"textAlign":27},[4777,4781],{"text":4778,"type":179,"marks":4779},"Oui.",[4780],{"type":236},{"text":4782,"type":179}," Les micro-entrepreneurs et les entreprises en franchise en base de TVA sont également concernés lorsqu’ils sont assujettis. Ils doivent recevoir les factures électroniques depuis le 1er septembre 2026 et devront les émettre à partir du 1er septembre 2027.",{"_uid":4784,"hide":30,"title":4785,"component":2213,"description":4786},"deb0c63c-218a-4a52-bc77-d888166c31f7","Une entreprise qui ne facture pas de TVA est-elle concernée ?",{"type":170,"attrs":4787,"content":4788},{"backgroundColor":27},[4789],{"type":173,"attrs":4790,"content":4791},{"textAlign":27},[4792,4796],{"text":4793,"type":179,"marks":4794},"Oui, dès lors qu’elle est assujettie à la TVA",[4795],{"type":236},{"text":4797,"type":179},", y compris lorsqu’elle bénéficie de la franchise en base. Les mêmes échéances de réception et d’émission s’appliquent.",{"_uid":4799,"hide":30,"title":4800,"component":2213,"description":4801},"29a0e8d1-074b-44ce-b48f-c9150b51026a","Peut-on utiliser plusieurs plateformes agréées ?",{"type":170,"attrs":4802,"content":4803},{"backgroundColor":27},[4804],{"type":173,"attrs":4805,"content":4806},{"textAlign":27},[4807,4810],{"text":4778,"type":179,"marks":4808},[4809],{"type":236},{"text":4811,"type":179}," Une PME peut par exemple utiliser une plateforme pour les factures fournisseurs et une autre pour ses ventes. L’annuaire doit néanmoins identifier clairement la plateforme et l’adresse utilisées pour recevoir les factures.",{"_uid":4813,"hide":30,"title":4814,"component":2213,"description":4815},"603ca885-e519-473f-9fab-26b658df71b3","Un opérateur de dématérialisation suffit-il ?",{"type":170,"attrs":4816,"content":4817},{"backgroundColor":27},[4818],{"type":173,"attrs":4819,"content":4820},{"textAlign":27},[4821,4825],{"text":4822,"type":179,"marks":4823},"Non, sauf s’il est lui-même agréé.",[4824],{"type":236},{"text":4826,"type":179}," Un OD ou une autre solution compatible doit être raccordé à une plateforme agréée pour participer aux échanges prévus par la réforme. Demandez à votre prestataire quelle PA il utilise avant de lui confier vos flux.",[4828],{"cta":4829,"_uid":4830,"title":4831,"layout":24,"eyebrow":4839,"subtitle":4846,"component":269,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":4849,"sectionSettings":4850,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"c6c045b6-df23-4857-9321-be3eae219603",{"type":170,"attrs":4832,"content":4833},{"backgroundColor":27},[4834],{"type":269,"attrs":4835,"content":4836},{"level":271,"textAlign":27},[4837],{"text":4838,"type":179},"Questions fréquentes sur la facturation électronique des PME",{"type":170,"attrs":4840,"content":4841},{"backgroundColor":27},[4842],{"type":173,"attrs":4843,"content":4844},{"textAlign":27},[4845],{"text":2312,"type":179},{"type":170,"content":4847},[4848],{"type":173},[],[],[],"facturation-electronique-des-pme-choisir-sa-plateforme-agreee-et-preparer-2027","fr/blog/facturation-electronique-des-pme-choisir-sa-plateforme-agreee-et-preparer-2027",-3810,[],"2197875d-2ade-479b-b590-881af0947a45",[],"blog/facturation-electronique-des-pme-choisir-sa-plateforme-agreee-et-preparer-2027",[4860,4861,4862],{"path":4858,"name":27,"lang":34,"published":27},{"path":4858,"name":27,"lang":40,"published":27},{"path":4858,"name":27,"lang":42,"published":27},["Island",4864],{"key":4865,"result":4866},"MarkdownRenderer_ogEeWwTmXZwkCixMTiCVPqPiI5ChJQH72XT3lDug",{"head":4867},{"link":4868,"style":4869},[],[],1793980850401]