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Abonnez-vous à notre newsletter pour rester informé.",[3128,3129],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[3131],{"cta":3132,"_uid":3133,"items":3134,"heading":3252,"reverse":29,"component":3273,"sectionSettings":3274},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[3135,3193],{"_uid":3136,"title":3137,"component":3138,"description":3139},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?","faqItem",{"type":113,"content":3140},[3141,3145],{"type":116,"content":3142},[3143],{"text":3144,"type":122},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":1109,"attrs":3146,"content":3148},{"order":3147},{"order":448},[3149,3160,3171],{"type":1114,"content":3150},[3151],{"type":116,"content":3152},[3153,3157,3159],{"text":3154,"type":122,"marks":3155},"Les dépenses stratégiques",[3156],{"type":224},{"text":3158,"type":122}," 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":209},{"type":1114,"content":3161},[3162],{"type":116,"content":3163},[3164,3168,3170],{"text":3165,"type":122,"marks":3166},"Les dépenses opérationnelles",[3167],{"type":224},{"text":3169,"type":122}," 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":209},{"type":1114,"content":3172},[3173],{"type":116,"content":3174},[3175,3179,3181,3182,3183,3185,3186,3187,3189,3190,3191],{"text":3176,"type":122,"marks":3177},"Les autres frais",[3178],{"type":224},{"text":3180,"type":122},", 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":209},{"type":209},{"text":3184,"type":122},"La gestion des dépenses est le processus par lequel les entreprises gèrent toutes ces dépenses professionnelles. Elle tient compte de l'ensemble du processus d'achat : approbations d'achat, méthodes de paiement, traitement des factures, note de frais, réconciliation des justificatifs, catégorisation des dépenses, taux de TVA, etc. pour une bonne tenue de la comptabilité.",{"type":209},{"type":209},{"text":3188,"type":122},"Les outils de gestion des dépenses deviennent nécessaires lorsque le nombre d'employés augmente et que l'équipe finance a besoin d'une meilleure visibilité et d'un meilleur contrôle de la trésorerie. Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":209},{"type":209},{"text":3192,"type":122},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":3194,"title":3195,"component":3138,"description":3196},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":113,"content":3197},[3198,3202,3206,3215,3219,3223,3232,3236,3240,3244,3248],{"type":116,"content":3199},[3200],{"text":3201,"type":122},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":116,"content":3203},[3204],{"text":3205,"type":122},"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":116,"content":3207},[3208,3212,3213],{"text":3209,"type":122,"marks":3210},"Pour les employés",[3211],{"type":224},{"type":209},{"text":3214,"type":122},"Les employés n'ont plus besoin d'avancer de l'argent. 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Contrairement aux cartes bancaires classiques, vous savez en temps réel qui dépense quoi.",{"type":116,"content":3233},[3234],{"text":3235,"type":122},"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":116,"content":3237},[3238],{"text":3239,"type":122},"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":116,"content":3241},[3242],{"text":3243,"type":122},"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":116,"content":3245},[3246],{"text":3247,"type":122},"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":116,"content":3249},[3250],{"text":3251,"type":122},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, 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matières",[3277,3425,3557,3746],{"name":3278,"created_at":3279,"published_at":3280,"updated_at":3281,"id":3282,"uuid":3283,"content":3284,"slug":3414,"full_slug":3415,"sort_by_date":26,"position":3416,"tag_list":3417,"is_startpage":29,"parent_id":1677,"meta_data":26,"group_id":3418,"first_published_at":3280,"release_id":26,"lang":33,"path":26,"alternates":3419,"default_full_slug":3420,"translated_slugs":3421},"Logiciel de suivi budgétaire : comment choisir l’outil adapté à votre entreprise 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00:00",[],[],"Comparez les logiciels de suivi budgétaire : fonctionnalités, budget engagé, approbations, intégrations et critères pour choisir le bon outil.\n",[],[3319],{"cta":3320,"_uid":3321,"items":3322,"heading":3389,"reverse":29,"component":3273,"sectionSettings":3413},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[3323,3334,3345,3356,3367,3378],{"_uid":3324,"hide":29,"title":3325,"component":3138,"description":3326},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":113,"attrs":3327,"content":3328},{"backgroundColor":26},[3329],{"type":116,"attrs":3330,"content":3331},{"textAlign":26},[3332],{"text":3333,"type":122},"Le meilleur outil dépend du nombre d’entités, du nombre de responsables de budget et du niveau de suivi attendu. Une PME avec une seule entité peut commencer avec un logiciel comptable et un outil de gestion des dépenses. Une PME avec plusieurs équipes doit privilégier le suivi du budget engagé, les approbations, les droits d’accès et les intégrations comptables.",{"_uid":3335,"hide":29,"title":3336,"component":3138,"description":3337},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":113,"attrs":3338,"content":3339},{"backgroundColor":26},[3340],{"type":116,"attrs":3341,"content":3342},{"textAlign":26},[3343],{"text":3344,"type":122},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. Comparer les trois permet d’anticiper les dépassements au lieu de les constater à la clôture.",{"_uid":3346,"hide":29,"title":3347,"component":3138,"description":3348},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":113,"attrs":3349,"content":3350},{"backgroundColor":26},[3351],{"type":116,"attrs":3352,"content":3353},{"textAlign":26},[3354],{"text":3355,"type":122},"Excel peut suffire pour une petite structure avec une seule entité, peu de lignes budgétaires et peu d’utilisateurs. Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":3357,"hide":29,"title":3358,"component":3138,"description":3359},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":113,"attrs":3360,"content":3361},{"backgroundColor":26},[3362],{"type":116,"attrs":3363,"content":3364},{"textAlign":26},[3365],{"text":3366,"type":122},"Non. Un logiciel FP&A sert principalement à construire des scénarios, prévoir les résultats et consolider les données. Un outil de gestion des dépenses capte les demandes, cartes, notes de frais et factures au moment où elles interviennent. 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fournisseur, comment la calculer et la rapprocher avec la facture de solde 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00:00",[],"Facture d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[3794],{"cta":3795,"_uid":3796,"items":3797,"heading":3892,"reverse":29,"component":3273,"sectionSettings":3918},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[3798,3819,3846,3870],{"_uid":3799,"hide":29,"title":3800,"component":3138,"description":3801},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":113,"attrs":3802,"content":3803},{"backgroundColor":26},[3804,3809],{"type":116,"attrs":3805,"content":3806},{"textAlign":26},[3807],{"text":3808,"type":122},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":116,"attrs":3810,"content":3811},{"textAlign":26},[3812,3814,3818],{"text":3813,"type":122},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":3815,"type":122,"marks":3816},"d’un numéro appartenant à la série continue de facturation",[3817],{"type":224},{"text":1311,"type":122},{"_uid":3820,"hide":29,"title":3821,"component":3138,"description":3822},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":113,"attrs":3823,"content":3824},{"backgroundColor":26},[3825,3830,3835],{"type":116,"attrs":3826,"content":3827},{"textAlign":26},[3828],{"text":3829,"type":122},"Oui, selon la nature de l’opération.",{"type":116,"attrs":3831,"content":3832},{"textAlign":26},[3833],{"text":3834,"type":122},"Pour les livraisons de biens, la TVA est exigible dès l’encaissement de l’acompte depuis le 1er janvier 2023. Pour les prestations de services, elle est en principe exigible dès l’encaissement.",{"type":116,"attrs":3836,"content":3837},{"textAlign":26},[3838,3840,3844],{"text":3839,"type":122},"La TVA facturée sur l’acompte doit être déduite ",{"text":3841,"type":122,"marks":3842},"une seule fois",[3843],{"type":224},{"text":3845,"type":122},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":3847,"hide":29,"title":3848,"component":3138,"description":3849},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":113,"attrs":3850,"content":3851},{"backgroundColor":26},[3852,3857],{"type":116,"attrs":3853,"content":3854},{"textAlign":26},[3855],{"text":3856,"type":122},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":116,"attrs":3858,"content":3859},{"textAlign":26},[3860,3862,3869],{"text":3861,"type":122},"Le remboursement peut toutefois intervenir lorsque le fournisseur n’exécute pas la prestation, lorsque le contrat le prévoit ou lorsque les parties conviennent d’annuler l’opération. Les arrhes obéissent à un régime différent, prévu par ",{"text":3863,"type":122,"marks":3864},"l’article 1590 du Code civil",[3865,3868],{"type":330,"attrs":3866},{"href":3867,"uuid":26,"anchor":26,"target":1296,"linktype":101},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":224},{"text":1311,"type":122},{"_uid":3871,"hide":29,"title":3872,"component":3138,"description":3873},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":113,"attrs":3874,"content":3875},{"backgroundColor":26},[3876,3881],{"type":116,"attrs":3877,"content":3878},{"textAlign":26},[3879],{"text":3880,"type":122},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":116,"attrs":3882,"content":3883},{"textAlign":26},[3884,3886,3890],{"text":3885,"type":122},"La facture de situation correspond à ",{"text":3887,"type":122,"marks":3888},"l’avancement réel d’une prestation ou de travaux",[3889],{"type":224},{"text":3891,"type":122},". Elle est fréquente dans le BTP et se calcule selon les travaux effectivement réalisés.",[3893],{"cta":3894,"_uid":3895,"title":3896,"eyebrow":3906,"subtitle":3913,"component":214,"textAlign":92,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3916,"sectionSettings":3917,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":92},[],"5a398c79-9777-49d5-be6c-5e7af530bb9f",{"type":113,"attrs":3897,"content":3898},{"backgroundColor":26},[3899],{"type":214,"attrs":3900,"content":3901},{"level":216,"textAlign":26},[3902],{"text":3903,"type":122,"marks":3904},"Questions fréquentes sur les factures d’acompte fournisseurs",[3905],{"type":224},{"type":113,"attrs":3907,"content":3908},{"backgroundColor":26},[3909],{"type":116,"attrs":3910,"content":3911},{"textAlign":26},[3912],{"text":1985,"type":122},{"type":113,"content":3914},[3915],{"type":116},[],[],[],"facture-d-acompte-fournisseur","fr/blog/facture-d-acompte-fournisseur",-3260,[],"a37f7fc8-767b-490d-ad60-6f79e65b3bb6","2026-09-05T08:15:48.167Z",[],"blog/facture-d-acompte-fournisseur",[3928,3929,3930],{"path":3926,"name":26,"lang":33,"published":26},{"path":3926,"name":26,"lang":39,"published":26},{"path":3926,"name":26,"lang":41,"published":26},1793980850412]