[{"data":1,"prerenderedAt":2562},["ShallowReactive",2],{"fr-blog/autoliquidation-tva-intracommunautaire":3,"fr-global-content":417,"fr-article-global-content":1759,"fr-blog-article-more-articles-208730526":2017},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":404,"full_slug":405,"sort_by_date":24,"position":406,"tag_list":407,"is_startpage":27,"parent_id":408,"meta_data":24,"group_id":409,"first_published_at":410,"release_id":24,"lang":31,"path":24,"alternates":411,"default_full_slug":412,"translated_slugs":413},"L’autoliquidation de la TVA intracommunautaire","2022-10-24T15:39:53.680Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:26.506Z",208730526,"dab020f7-fc21-4575-b529-ab62c36559c9",{"_uid":11,"roles":12,"title":4,"author":41,"topics":99,"content":130,"noIndex":27,"category":366,"language":391,"component":379,"heroMedia":392,"sidebarCta":399,"publishedAt":400,"readingTime":401,"redirectUrl":51,"listingImage":402,"metaDescription":403},"476fb0a8-561f-4ab7-97b3-6d6b055b07be",[13],{"name":14,"created_at":15,"published_at":6,"updated_at":16,"id":17,"uuid":18,"content":19,"slug":22,"full_slug":23,"sort_by_date":24,"position":25,"tag_list":26,"is_startpage":27,"parent_id":28,"meta_data":24,"group_id":29,"first_published_at":30,"release_id":24,"lang":31,"path":24,"alternates":32,"default_full_slug":33,"translated_slugs":34,"_stopResolving":40},"Financial Controller","2024-11-14T16:28:28.920Z","2026-03-12T10:48:03.955Z",579107717,"ef8ab7b7-f3c6-41c4-8363-45848989042c",{"_uid":20,"name":14,"component":21},"8ee7bc5e-ac5d-48c5-8424-e446196b1d39","tag","financial-controller","fr/blog/role/financial-controller",null,0,[],false,190903385,"95642eaf-2539-4d06-bbba-8fc9ba64af2b","2024-11-14T16:29:42.813Z","fr",[],"blog/role/financial-controller",[35,36,38],{"path":33,"name":24,"lang":31,"published":24},{"path":33,"name":24,"lang":37,"published":24},"de",{"path":33,"name":24,"lang":39,"published":24},"es",true,{"name":42,"created_at":43,"published_at":6,"updated_at":44,"id":45,"uuid":46,"content":47,"slug":72,"full_slug":87,"sort_by_date":24,"position":88,"tag_list":89,"is_startpage":27,"parent_id":90,"meta_data":24,"group_id":91,"first_published_at":92,"release_id":24,"lang":31,"path":24,"alternates":93,"default_full_slug":94,"translated_slugs":95,"_stopResolving":40},"Gabriel Autran","2022-10-19T17:44:02.412Z","2026-03-12T10:47:22.582Z",206167994,"c9a15b72-6cfa-4af4-9833-8cc8cc8eba55",{"_uid":48,"name":42,"links":49,"picture":70,"lastName":75,"component":76,"firstName":77,"description":78},"f296e8a3-b92d-4cc8-b994-b996e5bbefb1",[50,63],{"tag":51,"_uid":52,"icon":53,"link":57,"type":51,"label":51,"style":61,"component":62,"onClickEvent":51,"openInANewTab":27,"horizontalFill":27},"","d51b7e7b-c635-49fc-99e7-3449e9ad75d1",{"id":54,"alt":51,"name":51,"focus":51,"title":51,"filename":55,"copyright":51,"fieldtype":56,"is_external_url":27},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",{"id":51,"url":58,"linktype":59,"fieldtype":60,"cached_url":58},"https://www.linkedin.com/in/gabriel-sahli-autran/","url","multilink","primary","cta",{"tag":51,"_uid":64,"icon":65,"link":68,"type":51,"label":51,"style":61,"component":62,"onClickEvent":51,"openInANewTab":27,"horizontalFill":27},"ea366fce-8220-4640-8d16-f3b6ce616c6d",{"id":66,"alt":51,"name":51,"focus":51,"title":51,"filename":67,"copyright":51,"fieldtype":56,"is_external_url":27},4129793,"https://a.storyblok.com/f/146026/x/9a557168a2/ic_twitter.svg",{"id":51,"url":69,"linktype":59,"fieldtype":60,"cached_url":69},"https://twitter.com/GabSLATR",{"id":71,"alt":72,"name":51,"focus":51,"title":51,"source":51,"filename":73,"copyright":51,"fieldtype":56,"meta_data":74,"is_external_url":27},13791944,"gabriel-autran","https://a.storyblok.com/f/146026/698x624/43261643c7/gabriel-autran.png",{},"Autran","author","Gabriel",{"type":79,"content":80},"doc",[81],{"type":82,"content":83},"paragraph",[84],{"text":85,"type":86},"Chez Spendesk, Gabriel a pour mission de transformer la finance d'entreprise en sujet du quotidien. 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",{"text":137,"type":86,"marks":138},"Voici comment comprendre efficacement ce dispositif.",[139],{"type":140},"bold",{"type":82,"content":142},[143,145,149],{"text":144,"type":86},"En règle générale, le fournisseur ou prestataire de service facturant la vente d’un bien ou d’un service collecte la TVA pour le compte du trésor public . Le mécanisme d’",{"text":146,"type":86,"marks":147},"autoliquidation de la TVA",[148],{"type":140},{"text":150,"type":86}," inverse ce processus. C’est le client qui va régler sa facture hors taxe auprès du fournisseur et s’acquitter du taux de TVA correspondant auprès des pouvoirs publics via un numéro de TVA intracommunautaire.",{"type":152,"attrs":153},"blok",{"id":154,"body":155},"7328eb34-6702-4835-b950-8d0b611f3058",[156],{"_uid":157,"html":158,"component":159},"i-185182c3-5cc8-43a9-a496-0537a9c0604c","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-c82a2003-5fea-4a08-95ed-67d976770d9c\">\u003Cspan class=\"hs-cta-node hs-cta-c82a2003-5fea-4a08-95ed-67d976770d9c\" id=\"hs-cta-c82a2003-5fea-4a08-95ed-67d976770d9c\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/c82a2003-5fea-4a08-95ed-67d976770d9c\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-c82a2003-5fea-4a08-95ed-67d976770d9c\" style=\"border-width:0px;\" height=\"1280\" width=\"2560\" src=\"https://no-cache.hubspot.com/cta/default/2694209/c82a2003-5fea-4a08-95ed-67d976770d9c.png\"  alt=\"guide-depense-operationnelles\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'c82a2003-5fea-4a08-95ed-67d976770d9c', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":161,"attrs":162,"content":164},"heading",{"level":163},2,[165],{"text":166,"type":86,"marks":167},"Qu’est-ce que l’autoliquidation de la TVA intracommunautaire ?",[168],{"type":140},{"type":82,"content":170},[171,173,177,179,183,185,189],{"text":172,"type":86},"Prenons un exemple concret : une entreprise basée en Italie vend une certaine quantité de biens et services à une entreprise française. La facture émise par le prestataire italien doit théoriquement mentionner la ",{"text":174,"type":86,"marks":175},"TVA française",[176],{"type":140},{"text":178,"type":86}," au montant applicable. Le mécanisme ",{"text":180,"type":86,"marks":181},"d’autoliquidation de la TVA intracommunautaire",[182],{"type":140},{"text":184,"type":86}," lui permet de facturer un ",{"text":186,"type":86,"marks":187},"montant hors taxes",[188],{"type":140},{"text":190,"type":86}," à son client français, en précisant que ce dernier devra s’acquitter de la TVA dans son pays. C’est donc l’entreprise française qui s’acquittera de sa propre TVA directement auprès du trésor public français.",{"type":82,"content":192},[193],{"text":194,"type":86},"L’autoliquidation de la TVA intracommunautaire est une règle en vigueur entre l’ensemble des pays de l’Union européenne. Ce mécanisme existe aussi pour les entreprises étrangères situées hors de l’Union européenne.",{"type":82,"content":196},[197,199,203,205,212],{"text":198,"type":86},"Cette mesure permet d’éviter aux entreprises étrangères exportant vers la France de s’immatriculer pour déposer une ",{"text":200,"type":86,"marks":201},"déclaration de TVA",[202],{"type":140},{"text":204,"type":86}," auprès de l’",{"text":206,"type":86,"marks":207},"administration fiscale française",[208],{"type":209,"attrs":210},"link",{"href":211,"uuid":24,"anchor":24,"target":24,"linktype":59},"https://www.impots.gouv.fr/portail/",{"text":213,"type":86}," ; l’objectif étant de faciliter le commerce entre les sociétés françaises et étrangères. Aussi, l’autoliquidation de la TVA empêche une entreprise cliente de récupérer la TVA. Cela s'applique aux commandes qui ne donnent pas lieu à son paiement par le fournisseur (à moins que l’entreprise étrangère ne procède à son immatriculation pour payer à son tour la TVA en France).",{"type":161,"attrs":215,"content":216},{"level":163},[217],{"text":218,"type":86,"marks":219},"Qui est concerné par l’autoliquidation de la TVA ?",[220],{"type":140},{"type":82,"content":222},[223,225,229],{"text":224,"type":86},"Les entreprises clientes assujetties au ",{"text":226,"type":86,"marks":227},"paiement de la TVA",[228],{"type":140},{"text":230,"type":86}," en France sont concernées par ce mécanisme si elles:",{"type":232,"content":233},"bullet_list",[234,241,247,253],{"type":235,"content":236},"list_item",[237],{"type":82,"content":238},[239],{"text":240,"type":86},"Achètent des biens hors de France qui seront livrés en France",{"type":235,"content":242},[243],{"type":82,"content":244},[245],{"text":246,"type":86},"Achètent un service auprès d'entreprises situées à l’étranger",{"type":235,"content":248},[249],{"type":82,"content":250},[251],{"text":252,"type":86},"Achètent un bien situé en France auprès d'une entreprise située à l’étranger",{"type":235,"content":254},[255],{"type":82,"content":256},[257],{"text":258,"type":86},"Réalisent une livraison pour elles-mêmes",{"type":82,"content":260},[261],{"text":262,"type":86},"Autrefois applicable uniquement à certains secteurs d’activité, elle concerne désormais l’intégralité des entreprises françaises important des biens ou services auprès d’entreprises étrangères.",{"type":161,"attrs":264,"content":265},{"level":163},[266],{"text":267,"type":86,"marks":268},"Comment autoliquider la TVA ?",[269],{"type":140},{"type":82,"content":271},[272,274,278],{"text":273,"type":86},"Les démarches à réaliser sont fastidieuses et parfois complexes à réaliser. Une fois le prestataire étranger payé hors-taxes, l’entreprise doit procéder à une ",{"text":275,"type":86,"marks":276},"opération comptable",[277],{"type":140},{"text":279,"type":86}," spécifique. En effet, elle doit se reporter au cadre A (ligne 3B) intitulé    « Achats de biens ou de prestations de service réalisés auprès d'un assujetti non établi en France » de sa déclaration de TVA. Elle doit renseigner le montant total de la commande hors taxes puis régler le montant total de TVA auprès du Trésor public.",{"type":82,"content":281},[282,284,288],{"text":283,"type":86},"Il convient enfin de s'assurer de l'authenticité du ",{"text":285,"type":86,"marks":286},"numéro de TVA intracommunautaire de l'entreprise tierce.",[287],{"type":140},{"text":289,"type":86}," Cela fait partie des missions de vérifications de votre service comptable, qui a pour responsabilité de gérer le risque de fraude. Ce numéro d'identification permet de s'assurer de l'affiliation d'une entreprise au régime fiscal local.",{"type":161,"attrs":291,"content":292},{"level":163},[293],{"text":294,"type":86,"marks":295},"Quel est l'impact de l'autoliquidation de la TVA ?",[296],{"type":140},{"type":82,"content":298},[299,301,305,307,310],{"text":300,"type":86},"L’ensemble de ces procédures sont particulièrement complexes et chronophages pour les ",{"text":302,"type":86,"marks":303},"directeurs administratifs et financiers",[304],{"type":140},{"text":306,"type":86},". La manipulation de l’ensemble des données et des formalités déclaratives à remplir auprès de l’administration fiscale augmente le risque d’erreur. Un manquement ou une omission dans votre ",{"text":200,"type":86,"marks":308},[309],{"type":140},{"text":311,"type":86}," peut immédiatement faire l’objet d’un redressement fiscal de la part du Trésor public et est passible d’une amende pour fraude à la TVA. De plus, cela génère une importante quantité de documents à conserver afin de pouvoir justifier l’ensemble des opérations.",{"type":82,"content":313},[314],{"text":315,"type":86},"Les entreprises sont régulièrement amenées à réaliser des transactions commerciales avec des prestataires situés à l’étranger; elles ont donc tout intérêt à se débarrasser des contraintes administratives et comptables imposées par le mécanisme d’autoliquidation de la TVA.",{"type":82,"content":317},[318],{"text":319,"type":86},"Il existe de nos jours de nombreuses solutions telles que Spendesk permettant un meilleur suivi et une simplification des démarches. Elles réduisent le risque d’erreur, et facilitent les reportings budgétaires. Notre bot, Marvin sera même capable de lire votre facture dématérialisée et d'automatiquement regrouper les bons documents ensemble. Dès lors, la gestion comptable et fiscale chaotique de vos échanges avec vos filiales ou prestataires hors de France ne sera plus qu’un lointain souvenir !",{"type":161,"attrs":321,"content":323},{"level":322},3,[324],{"text":325,"type":86,"marks":326},"Quelle phrase indiquer dans une facture pour une autoliquidation de TVA ?",[327],{"type":140},{"type":82,"content":329},[330,332,337],{"text":331,"type":86},"Pour réaliser une facture en autoliquidation, la phrase à indiquer, si l'interlocuteur est issu d'un pays membre de l'Union européenne est généralement « Exonération de TVA, article 283-2 du Code général des impôts ». Pour les entreprises du BTP, il convient plutôt d'indiquer « ",{"text":333,"type":86,"marks":334},"TVA due par le preneur assujetti ; autoliquidation en application de l’article 242 nonies A, I-13° de l’annexe II au CGI",[335],{"type":336},"italic",{"text":338,"type":86}," ».",{"type":82,"content":340},[341,343,347,349,355],{"text":342,"type":86},"À noter que ",{"text":344,"type":86,"marks":345},"depuis le 1er janvier 2022",[346],{"type":140},{"text":348,"type":86},", les entreprises opérant des échanges de biens pour une valeur inférieure à 10 000 € de valeur marchande par an doivent déclarer le montant de la TVA ",{"text":350,"type":86,"marks":351},"auprès du service des impôts des entreprises françaises",[352],{"type":209,"attrs":353},{"href":354,"uuid":24,"anchor":24,"target":24,"linktype":59},"https://www.impots.gouv.fr/professionnel/tva",{"text":356,"type":86},".",{"type":152,"attrs":358},{"id":154,"body":359},[360],{"_uid":361,"html":158,"component":159},"i-ba36977d-308d-4854-af8a-e2a9a0e716e2",{"type":82,"content":363},[364],{"text":365,"type":86},"Pour les entreprises aux échanges commerciaux intracommunautaires d’une valeur supérieure à ce seuil, les déclarations d’échanges de biens seront suivies d’une déclaration auprès des impôts. Celui-ci enverra ensuite le montant de la TVA au pays de réception.",{"name":367,"created_at":368,"published_at":6,"updated_at":369,"id":370,"uuid":371,"content":372,"slug":379,"full_slug":380,"sort_by_date":24,"position":25,"tag_list":381,"is_startpage":27,"parent_id":382,"meta_data":24,"group_id":383,"first_published_at":384,"release_id":24,"lang":31,"path":24,"alternates":385,"default_full_slug":386,"translated_slugs":387,"_stopResolving":40},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":373,"icon":374,"name":367,"component":378},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":375,"alt":376,"name":51,"focus":51,"title":51,"filename":377,"copyright":51,"fieldtype":56,"is_external_url":27},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",[388,389,390],{"path":386,"name":24,"lang":31,"published":24},{"path":386,"name":24,"lang":37,"published":24},{"path":386,"name":24,"lang":39,"published":24},[31],[393],{"_uid":394,"asset":395,"shadow":27,"caption":51,"overlay":397,"component":398},"ea69cce1-1298-41a5-bbf8-8f5bf13c2c7a",{"alt":51,"name":51,"focus":51,"title":51,"filename":396,"copyright":51,"fieldtype":56,"is_external_url":27},"https://a.storyblok.com/f/146026/2380x1340/51a1f8172d/autoliquidation-tva-intracommunautaire.png",[],"image",[],"2023-03-24 00:00","5",[],"En quoi consiste l'autoliquidation de la TVA intracommunautaire ? 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ce que vous lisez ?",[1825],{"cta":1826,"_uid":1841,"image":1842,"title":1844,"subtitle":1858,"component":1792},[1827],{"tag":51,"_uid":1828,"hide":27,"icon":1829,"link":1831,"type":51,"label":1839,"style":61,"component":62,"mobileLabel":51,"onClickEvent":1840,"openInANewTab":27,"horizontalFill":27},"9cd3ad49-6a07-48f7-9aa3-34022fabf2d5",{"id":24,"alt":24,"name":51,"focus":24,"title":24,"source":24,"filename":51,"copyright":24,"fieldtype":56,"meta_data":1830},{},{"id":1832,"url":51,"linktype":448,"fieldtype":60,"cached_url":1833,"prep":40,"story":1834},"0e21aea9-1207-42a1-93a5-48a5a547b5d4","/fr/platform-tour",{"name":1835,"id":1836,"uuid":1832,"slug":1837,"url":1837,"full_slug":1838,"_stopResolving":40},"Platform tour",413550505,"platform-tour","fr/platform-tour","Voir la démo 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Abonnez-vous à notre newsletter pour rester informé.",[1865,1866],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[1868],{"cta":1869,"_uid":1870,"items":1871,"heading":1993,"reverse":27,"component":2014,"sectionSettings":2015},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[1872,1934],{"_uid":1873,"title":1874,"component":1875,"description":1876},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?","faqItem",{"type":79,"content":1877},[1878,1882],{"type":82,"content":1879},[1880],{"text":1881,"type":86},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":1883,"attrs":1884,"content":1888},"ordered_list",{"order":1885,"key":1887},{"order":1886},1,"ol-0",[1889,1901,1912],{"type":235,"content":1890},[1891],{"type":82,"content":1892},[1893,1897,1899],{"text":1894,"type":86,"marks":1895},"Les dépenses stratégiques",[1896],{"type":140},{"text":1898,"type":86}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. Elles peuvent être gérées au moyen de factures, virements électroniques et bons de commande.",{"type":1900},"hard_break",{"type":235,"content":1902},[1903],{"type":82,"content":1904},[1905,1909,1911],{"text":1906,"type":86,"marks":1907},"Les dépenses opérationnelles",[1908],{"type":140},{"text":1910,"type":86}," sont également centralisées, mais les dépenses sont effectuées par les gestionnaires et les employés dans leur vie professionnelle de façon quotidienne. Elles comprennent les achats par carte, abonnements, campagnes digitales, événements, commandes diverses pour le bureau ou encore les voyages d'affaires.",{"type":1900},{"type":235,"content":1913},[1914],{"type":82,"content":1915},[1916,1920,1922,1923,1924,1926,1927,1928,1930,1931,1932],{"text":1917,"type":86,"marks":1918},"Les autres frais",[1919],{"type":140},{"text":1921,"type":86},", contrairement aux dépenses stratégiques et opérationnelles, représentent un nombre important de petits achats qui peuvent être difficiles à suivre. Il s'agit notamment des paiements par carte, demandes de remboursement des dépenses terrains et des frais de déplacement.",{"type":1900},{"type":1900},{"text":1925,"type":86},"La gestion des dépenses est le processus par lequel les entreprises gèrent toutes ces dépenses professionnelles. 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Les deux solutions peuvent être complémentaires.",{"_uid":2373,"hide":27,"title":2374,"component":1875,"description":2375},"7279dbe6-c90c-486e-a752-3effae3fca89","Quelles intégrations vérifier avant de choisir un outil ?",{"type":79,"attrs":2376,"content":2377},{"backgroundColor":24},[2378],{"type":82,"attrs":2379,"content":2380},{"textAlign":24},[2381],{"text":2382,"type":86},"Vérifiez l’intégration avec votre logiciel comptable, votre ERP, votre outil de paie si nécessaire et vos systèmes de paiement. Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":2384,"hide":27,"title":2385,"component":1875,"description":2386},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":79,"attrs":2387,"content":2388},{"backgroundColor":24},[2389],{"type":82,"attrs":2390,"content":2391},{"textAlign":24},[2392],{"text":2393,"type":86},"Testez-le sur un mois complet et sur un périmètre limité, avec vos propres dépenses. Vérifiez le suivi du budget engagé, les workflows d’approbation, les alertes, les droits d’accès, les exports comptables et le temps nécessaire à la production du reporting.",[2395],{"cta":2396,"_uid":2397,"title":2398,"layout":51,"eyebrow":2406,"subtitle":2413,"component":161,"textAlign":51,"eyebrowPill":27,"checkmarkList":27,"flexibleSection":2416,"sectionSettings":2417,"displaySeparator":27,"breakLineOnMobile":27,"subtitleLeftBorder":27,"customTitleFontSize":51},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":79,"attrs":2399,"content":2400},{"backgroundColor":24},[2401],{"type":161,"attrs":2402,"content":2403},{"level":163,"textAlign":24},[2404],{"text":2405,"type":86},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":79,"attrs":2407,"content":2408},{"backgroundColor":24},[2409],{"type":82,"attrs":2410,"content":2411},{"textAlign":24},[2412],{"text":717,"type":86},{"type":79,"content":2414},[2415],{"type":82},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[2427,2428,2429],{"path":2425,"name":24,"lang":31,"published":24},{"path":2425,"name":24,"lang":37,"published":24},{"path":2425,"name":24,"lang":39,"published":24},{"name":2431,"created_at":2432,"published_at":2433,"updated_at":2434,"id":2435,"uuid":2436,"content":2437,"slug":2550,"full_slug":2551,"sort_by_date":24,"position":2552,"tag_list":2553,"is_startpage":27,"parent_id":408,"meta_data":24,"group_id":2554,"first_published_at":2555,"release_id":24,"lang":31,"path":24,"alternates":2556,"default_full_slug":2557,"translated_slugs":2558},"Analyse des écarts budgétaires : méthode, seuils et actions correctives","2026-09-11T16:19:06.315Z","2026-11-03T12:09:13.302Z","2026-11-03T12:09:13.332Z",218947364137443,"f8b80f93-aaed-4e0a-b181-7f066352279f",{"_uid":2438,"title":2431,"topics":2439,"noIndex":27,"category":2448,"language":2457,"component":379,"heroMedia":2458,"publishedAt":2466,"redirectUrl":51,"listingImage":2467,"metaDescription":2468,"bottomArticleCta":2469,"componentsAfterTheArticle":2470},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[2440],{"name":101,"created_at":102,"published_at":103,"updated_at":104,"id":105,"uuid":106,"content":2441,"slug":117,"full_slug":118,"sort_by_date":24,"position":119,"tag_list":2442,"is_startpage":27,"parent_id":121,"meta_data":24,"group_id":122,"first_published_at":123,"release_id":24,"lang":31,"path":24,"alternates":2443,"default_full_slug":125,"translated_slugs":2444,"_stopResolving":40},{"_uid":116,"name":101,"component":21},[],[],[2445,2446,2447],{"path":125,"name":24,"lang":31,"published":24},{"path":125,"name":24,"lang":37,"published":24},{"path":125,"name":24,"lang":39,"published":24},{"name":367,"created_at":368,"published_at":6,"updated_at":369,"id":370,"uuid":371,"content":2449,"slug":379,"full_slug":380,"sort_by_date":24,"position":25,"tag_list":2451,"is_startpage":27,"parent_id":382,"meta_data":24,"group_id":383,"first_published_at":384,"release_id":24,"lang":31,"path":24,"alternates":2452,"default_full_slug":386,"translated_slugs":2453,"_stopResolving":40},{"_uid":373,"icon":2450,"name":367,"component":378},{"id":375,"alt":376,"name":51,"focus":51,"title":51,"filename":377,"copyright":51,"fieldtype":56,"is_external_url":27},[],[],[2454,2455,2456],{"path":386,"name":24,"lang":31,"published":24},{"path":386,"name":24,"lang":37,"published":24},{"path":386,"name":24,"lang":39,"published":24},[31],[2459],{"_uid":2460,"link":2461,"asset":2462,"caption":51,"component":398},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":51,"url":51,"linktype":448,"fieldtype":60,"cached_url":1487,"prep":40},{"id":2463,"alt":51,"name":51,"focus":51,"title":51,"source":51,"filename":2464,"copyright":51,"fieldtype":56,"meta_data":2465,"is_external_url":27},164060175892697,"https://a.storyblok.com/f/146026/1536x1024/28f26daba2/1773976987824-w4lbcl.png",{},"2026-09-11 00:00",[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[2471],{"cta":2472,"_uid":2473,"items":2474,"heading":2525,"reverse":27,"component":2014,"sectionSettings":2549},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[2475,2492,2503,2514],{"_uid":2476,"hide":27,"title":2477,"component":1875,"description":2478},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":79,"attrs":2479,"content":2480},{"backgroundColor":24},[2481],{"type":82,"attrs":2482,"content":2483},{"textAlign":24},[2484,2486,2490],{"text":2485,"type":86},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":2487,"type":86,"marks":2488},"projet reporté",[2489],{"type":140},{"text":2491,"type":86},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":2493,"hide":27,"title":2494,"component":1875,"description":2495},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":79,"attrs":2496,"content":2497},{"backgroundColor":24},[2498],{"type":82,"attrs":2499,"content":2500},{"textAlign":24},[2501],{"text":2502,"type":86},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. Un écart structurel traduit une tendance durable, comme une hausse de prix ou un budget sous-évalué, et nécessite une action de fond.",{"_uid":2504,"hide":27,"title":2505,"component":1875,"description":2506},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":79,"attrs":2507,"content":2508},{"backgroundColor":24},[2509],{"type":82,"attrs":2510,"content":2511},{"textAlign":24},[2512],{"text":2513,"type":86},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":2515,"hide":27,"title":2516,"component":1875,"description":2517},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":79,"attrs":2518,"content":2519},{"backgroundColor":24},[2520],{"type":82,"attrs":2521,"content":2522},{"textAlign":24},[2523],{"text":2524,"type":86},"Le responsable de budget explique les écarts de son périmètre. Le contrôleur de gestion consolide et challenge les analyses. La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[2526],{"cta":2527,"_uid":2528,"title":2529,"eyebrow":2537,"subtitle":2544,"component":161,"textAlign":51,"eyebrowPill":27,"checkmarkList":27,"flexibleSection":2547,"sectionSettings":2548,"displaySeparator":27,"breakLineOnMobile":27,"subtitleLeftBorder":27,"customTitleFontSize":51},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":79,"attrs":2530,"content":2531},{"backgroundColor":24},[2532],{"type":161,"attrs":2533,"content":2534},{"level":163,"textAlign":24},[2535],{"text":2536,"type":86},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":79,"attrs":2538,"content":2539},{"backgroundColor":24},[2540],{"type":82,"attrs":2541,"content":2542},{"textAlign":24},[2543],{"text":717,"type":86},{"type":79,"content":2545},[2546],{"type":82},[],[],[],"analyse-des-ecarts-budgetaires","fr/blog/analyse-des-ecarts-budgetaires",-3440,[],"39605731-405d-4ed8-ba5f-6ee0217e6dc4","2026-09-11T16:41:03.236Z",[],"blog/analyse-des-ecarts-budgetaires",[2559,2560,2561],{"path":2557,"name":24,"lang":31,"published":24},{"path":2557,"name":24,"lang":37,"published":24},{"path":2557,"name":24,"lang":39,"published":24},1793980903607]