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",{"text":712,"type":233,"marks":713},"Attendre l’été 2027 pour tester les nouveaux flux laisserait très peu de marge pour corriger les erreurs avant l’échéance.",[714],{"type":290},{"type":325,"attrs":716,"content":717},{"level":327,"textAlign":26},[718],{"text":719,"type":233},"Quelles données faut-il préparer avant d’émettre des factures électroniques ?",{"type":227,"attrs":721,"content":722},{"textAlign":26,"key":229},[723],{"text":724,"type":233,"marks":725},"La première étape consiste à fiabiliser les données clients et fournisseurs avant même de choisir ou de paramétrer la plateforme.",[726],{"type":290},{"type":227,"attrs":728,"content":729},{"textAlign":26,"key":301},[730],{"text":731,"type":233},"La réforme ajoute notamment quatre mentions à préparer sur les factures :",{"type":733,"content":734},"bullet_list",[735,749,756,763],{"type":736,"content":737},"list_item",[738],{"type":227,"attrs":739,"content":740},{"textAlign":26,"key":307},[741,743,747],{"text":742,"type":233},"le ",{"text":744,"type":233,"marks":745},"numéro SIREN du client",[746],{"type":290},{"text":748,"type":233}," ;",{"type":736,"content":750},[751],{"type":227,"attrs":752,"content":753},{"textAlign":26,"key":333},[754],{"text":755,"type":233},"la catégorie de l’opération, c’est-à-dire biens, services ou les deux ;",{"type":736,"content":757},[758],{"type":227,"attrs":759,"content":760},{"textAlign":26,"key":341},[761],{"text":762,"type":233},"l’option pour le paiement de la TVA d’après les débits, lorsqu’elle s’applique ;",{"type":736,"content":764},[765],{"type":227,"attrs":766,"content":767},{"textAlign":26,"key":353},[768],{"text":769,"type":233},"l’adresse de livraison lorsqu’elle diffère de l’adresse de facturation.",{"type":227,"attrs":771,"content":772},{"textAlign":26,"key":369},[773],{"text":774,"type":233},"Un export de votre base clients permet rapidement de repérer les informations manquantes. Si certaines fiches ne contiennent pas de SIREN ou si les adresses de livraison sont incomplètes, mieux vaut les corriger avant le passage à l’émission électronique.",{"type":227,"attrs":776,"content":777},{"textAlign":26,"key":381},[778],{"text":779,"type":233},"Le fichier fournisseurs mérite le même contrôle. Un SIREN incorrect peut notamment compliquer le rapprochement entre une facture reçue et le bon tiers dans votre comptabilité.",{"type":325,"attrs":781,"content":783},{"level":782,"textAlign":26},3,[784],{"text":785,"type":233},"Quels flux relèvent de la facturation électronique et de l’e-reporting ?",{"type":227,"attrs":787,"content":788},{"textAlign":26,"key":393},[789],{"text":790,"type":233,"marks":791},"Toutes les opérations ne suivent pas le même circuit.",[792],{"type":290},{"type":227,"attrs":794,"content":795},{"textAlign":26,"key":399},[796],{"text":797,"type":233},"Les factures entre entreprises assujetties établies en France relèvent de la facturation électronique.",{"type":227,"attrs":799,"content":800},{"textAlign":26,"key":414},[801],{"text":802,"type":233},"L’e-reporting couvre notamment :",{"type":733,"content":804},[805,812,819],{"type":736,"content":806},[807],{"type":227,"attrs":808,"content":809},{"textAlign":26,"key":437},[810],{"text":811,"type":233},"les ventes à des clients non assujettis, comme les particuliers ;",{"type":736,"content":813},[814],{"type":227,"attrs":815,"content":816},{"textAlign":26,"key":446},[817],{"text":818,"type":233},"certaines opérations internationales ;",{"type":736,"content":820},[821],{"type":227,"attrs":822,"content":823},{"textAlign":26,"key":455},[824],{"text":825,"type":233},"les données de paiement lorsque la TVA est exigible à l’encaissement.",{"type":227,"attrs":827,"content":828},{"textAlign":26,"key":467},[829],{"text":830,"type":233},"Une PME qui vend principalement à des entreprises françaises mais réalise également des ventes auprès d’un distributeur belge doit donc gérer plusieurs flux. 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Certaines plateformes remplissent déjà l’ensemble des conditions, tests d’interopérabilité compris, tandis que d’autres peuvent encore être en cours de finalisation du processus.",{"type":227,"attrs":891,"content":892},{"textAlign":26,"key":518},[893],{"text":894,"type":233},"Une fois ce point vérifié, concentrez-vous sur les besoins opérationnels de votre équipe Finance.",{"type":227,"attrs":896,"content":897},{"textAlign":26,"key":529},[898],{"text":899,"type":233},"Regardez notamment :",{"type":733,"content":901},[902,909,916,923,930],{"type":736,"content":903},[904],{"type":227,"attrs":905,"content":906},{"textAlign":26,"key":540},[907],{"text":908,"type":233},"la connexion avec votre logiciel comptable et votre outil de facturation ;",{"type":736,"content":910},[911],{"type":227,"attrs":912,"content":913},{"textAlign":26,"key":549},[914],{"text":915,"type":233},"la visibilité sur les statuts de chaque facture ;",{"type":736,"content":917},[918],{"type":227,"attrs":919,"content":920},{"textAlign":26,"key":560},[921],{"text":922,"type":233},"l’archivage et la recherche des documents ;",{"type":736,"content":924},[925],{"type":227,"attrs":926,"content":927},{"textAlign":26,"key":568},[928],{"text":929,"type":233},"le modèle tarifaire, par facture ou par abonnement ;",{"type":736,"content":931},[932],{"type":227,"attrs":933,"content":934},{"textAlign":26,"key":581},[935],{"text":936,"type":233},"l’accompagnement proposé au moment du déploiement.",{"type":227,"attrs":938,"content":939},{"textAlign":26,"key":590},[940,942,946],{"text":941,"type":233},"Pour une petite équipe Finance, ",{"text":943,"type":233,"marks":944},"la qualité du raccordement aux outils déjà utilisés compte souvent davantage qu’une longue liste de fonctionnalités supplémentaires",[945],{"type":290},{"text":947,"type":233},".",{"type":325,"attrs":949,"content":950},{"level":782,"textAlign":26},[951],{"text":952,"type":233},"Peut-on utiliser plusieurs plateformes agréées ?",{"type":227,"attrs":954,"content":955},{"textAlign":26,"key":599},[956],{"text":957,"type":233},"Oui. Une entreprise peut choisir plusieurs plateformes agréées et répartir les flux entre elles.",{"type":227,"attrs":959,"content":960},{"textAlign":26,"key":610},[961],{"text":962,"type":233},"Une PME peut par exemple recevoir ses factures fournisseurs dans l’outil où elle gère déjà ses achats et ses validations, tout en conservant une autre plateforme pour l’émission de ses factures clients.",{"type":227,"attrs":964,"content":965},{"textAlign":26,"key":620},[966],{"text":967,"type":233},"Si votre entreprise traite déjà ses factures fournisseurs dans Spendesk, celles-ci peuvent ainsi arriver dans le même environnement que les dépenses par carte et les notes de frais, puis suivre les workflows d’approbation existants.",{"type":227,"attrs":969,"content":970},{"textAlign":26,"key":629},[971],{"text":972,"type":233},"L’émission peut, de son côté, rester liée à la plateforme connectée à votre logiciel de facturation.",{"type":227,"attrs":974,"content":975},{"textAlign":26,"key":640},[976,978,982],{"text":977,"type":233},"Dans ce cas, vérifiez avec chaque éditeur ",{"text":979,"type":233,"marks":980},"comment les plateformes communiquent entre elles et laquelle est déclarée comme plateforme de réception dans l’annuaire",[981],{"type":290},{"text":947,"type":233},{"type":325,"attrs":984,"content":985},{"level":327,"textAlign":26},[986],{"text":987,"type":233},"Comment raccorder la facturation électronique à son logiciel comptable ?",{"type":227,"attrs":989,"content":990},{"textAlign":26,"key":650},[991],{"text":992,"type":233,"marks":993},"Le raccordement doit permettre aux données de facture et aux statuts de traitement de circuler jusqu’à votre logiciel comptable sans ressaisie.",[994],{"type":290},{"type":227,"attrs":996,"content":997},{"textAlign":26,"key":659},[998],{"text":999,"type":233},"Commencez par interroger l’éditeur de votre solution actuelle, qu’il s’agisse de Pennylane, Cegid, Sage ou EBP. Demandez-lui s’il est lui-même plateforme agréée ou à quelle plateforme il est connecté.",{"type":227,"attrs":1001,"content":1002},{"textAlign":26,"key":670},[1003],{"text":1004,"type":233},"Définissez ensuite les informations qui doivent remonter dans la comptabilité :",{"type":733,"content":1006},[1007,1014,1021,1028],{"type":736,"content":1008},[1009],{"type":227,"attrs":1010,"content":1011},{"textAlign":26,"key":680},[1012],{"text":1013,"type":233},"les données structurées de la facture ;",{"type":736,"content":1015},[1016],{"type":227,"attrs":1017,"content":1018},{"textAlign":26,"key":689},[1019],{"text":1020,"type":233},"les montants de TVA par taux ;",{"type":736,"content":1022},[1023],{"type":227,"attrs":1024,"content":1025},{"textAlign":26,"key":695},[1026],{"text":1027,"type":233},"les informations fournisseurs ;",{"type":736,"content":1029},[1030],{"type":227,"attrs":1031,"content":1032},{"textAlign":26,"key":701},[1033],{"text":1034,"type":233},"les statuts de traitement.",{"type":227,"attrs":1036,"content":1037},{"textAlign":26,"key":707},[1038],{"text":1039,"type":233},"Le paramétrage comptable peut ensuite être automatisé pour les fournisseurs récurrents. 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Une facture ",{"text":1090,"type":233,"marks":1118},[1119],{"type":1114},{"text":1121,"type":233}," a, elle, été rejetée par l’acheteur.",{"type":227,"attrs":1123,"content":1125},{"textAlign":26,"key":1124},"p-47",[1126,1128,1131],{"text":1127,"type":233},"Le statut ",{"text":1101,"type":233,"marks":1129},[1130],{"type":1114},{"text":1132,"type":233}," doit être transmis lorsque la TVA devient exigible au moment de l’encaissement.",{"type":227,"attrs":1134,"content":1136},{"textAlign":26,"key":1135},"p-48",[1137],{"text":1138,"type":233},"Cette distinction prend tout son sens à la clôture. Si 180 factures sont arrivées au cours du mois mais que 40 attendent encore la validation d’un responsable, les exporter trop tôt peut créer des écritures à corriger ensuite.",{"type":227,"attrs":1140,"content":1142},{"textAlign":26,"key":1141},"p-49",[1143,1145,1149],{"text":1144,"type":233},"Le flux doit donc prévoir ",{"text":1146,"type":233,"marks":1147},"une étape de validation avant l’export comptable",[1148],{"type":290},{"text":947,"type":233},{"type":227,"attrs":1151,"content":1153},{"textAlign":26,"key":1152},"p-50",[1154],{"text":1155,"type":233},"Dans Spendesk, les données de TVA peuvent être extraites, les comptes comptables associés aux factures et les factures validées envoyées vers le logiciel comptable. L’équipe Finance garde ainsi le contrôle du processus sans devoir ressaisir les mêmes informations.",{"type":325,"attrs":1157,"content":1158},{"level":327,"textAlign":26},[1159],{"text":1160,"type":233},"Comment déployer une plateforme agréée dans une PME en six étapes ?",{"type":227,"attrs":1162,"content":1164},{"textAlign":26,"key":1163},"p-51",[1165],{"text":1166,"type":233,"marks":1167},"Une PME peut préparer la bascule vers l’émission électronique en six étapes, à lancer suffisamment tôt avant le 1er septembre 2027.",[1168],{"type":290},{"type":325,"attrs":1170,"content":1171},{"level":782,"textAlign":26},[1172],{"text":1173,"type":233},"1. Nommer un pilote et cartographier les flux",{"type":227,"attrs":1175,"content":1177},{"textAlign":26,"key":1176},"p-52",[1178],{"text":1179,"type":233},"Recensez les factures reçues, les factures émises et les opérations qui relèvent de l’e-reporting.",{"type":325,"attrs":1181,"content":1182},{"level":782,"textAlign":26},[1183],{"text":1184,"type":233},"2. Fiabiliser les données clients et fournisseurs",{"type":227,"attrs":1186,"content":1188},{"textAlign":26,"key":1187},"p-53",[1189],{"text":1190,"type":233},"Complétez les SIREN, les adresses de facturation et les adresses de livraison lorsqu’elles diffèrent.",{"type":325,"attrs":1192,"content":1193},{"level":782,"textAlign":26},[1194],{"text":1195,"type":233},"3. 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Vérifiez les informations de vos principaux clients dans l’annuaire et communiquez-leur les données dont ils auront besoin pour vous adresser leurs factures.",{"type":227,"attrs":1242,"content":1244},{"textAlign":26,"key":1243},"p-59",[1245,1247,1251],{"text":1246,"type":233},"Une PME qui lance un pilote en ",{"text":1248,"type":233,"marks":1249},"avril 2027",[1250],{"type":290},{"text":1252,"type":233}," avec cinq clients importants dispose encore de plusieurs mois pour corriger les rejets, fiabiliser les données et étendre progressivement l’émission avant septembre.",{"type":325,"attrs":1254,"content":1255},{"level":327,"textAlign":26},[1256],{"text":1257,"type":233},"Préparer 2027 sans en faire un projet de dernière minute",{"type":227,"attrs":1259,"content":1261},{"textAlign":26,"key":1260},"p-60",[1262,1264],{"text":1263,"type":233},"La facturation électronique ne se résume pas au choix d’une plateforme agréée. ",{"text":1265,"type":233,"marks":1266},"La vraie préparation consiste à fiabiliser les données, clarifier les flux et vérifier que la facturation, les validations et la comptabilité communiquent correctement entre elles.",[1267],{"type":290},{"type":227,"attrs":1269,"content":1271},{"textAlign":26,"key":1270},"p-61",[1272],{"text":1273,"type":233},"Plus ces bases sont posées tôt, plus la bascule sera simple à gérer pour l’équipe Finance. L’objectif n’est pas seulement d’être conforme à temps, mais aussi de profiter de la réforme pour réduire les ressaisies, mieux suivre les factures et rendre le traitement fournisseurs plus fluide.",{"type":227,"attrs":1275,"content":1277},{"textAlign":26,"key":1276},"p-62",[1278,1280,1287,1289],{"text":1279,"type":233},"Avec ",{"text":1281,"type":233,"marks":1282},"Spendesk",[1283],{"type":361,"attrs":1284},{"href":1285,"uuid":26,"anchor":26,"target":1286,"linktype":212},"https://www.spendesk.com/fr/","_self",{"text":1288,"type":233},", les factures fournisseurs peuvent être intégrées aux workflows d’approbation et préparées pour la comptabilité dans le même environnement que les autres dépenses de l’entreprise. ",{"text":1290,"type":233,"marks":1291},"De quoi transformer une obligation réglementaire en occasion de simplifier durablement vos processus Finance.",[1292],{"type":290},{"name":1294,"created_at":1295,"published_at":16,"updated_at":1296,"id":1297,"uuid":1298,"content":1299,"slug":1306,"full_slug":1307,"sort_by_date":26,"position":27,"tag_list":1308,"is_startpage":29,"parent_id":1309,"meta_data":26,"group_id":1310,"first_published_at":1311,"release_id":26,"lang":33,"path":26,"alternates":1312,"default_full_slug":1313,"translated_slugs":1314,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1300,"icon":1301,"name":1294,"component":1305},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1302,"alt":1303,"name":52,"focus":52,"title":52,"filename":1304,"copyright":52,"fieldtype":208,"is_external_url":29},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",[1315,1316,1317],{"path":1313,"name":26,"lang":33,"published":26},{"path":1313,"name":26,"lang":39,"published":26},{"path":1313,"name":26,"lang":41,"published":26},[33],[1320],{"_uid":1321,"link":1322,"asset":1325,"caption":52,"component":1329},"e32e6933-0fa9-4fa5-8f66-d5f7da7717c6",{"id":52,"url":52,"linktype":1323,"fieldtype":213,"cached_url":1324,"prep":42},"story","/fr/",{"id":1326,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1327,"copyright":52,"fieldtype":208,"meta_data":1328,"is_external_url":29},231676234897240,"https://a.storyblok.com/f/146026/1248x832/1b7d67ddc4/facturation-electronique-pour-les-pme-mettre-en-place-une-pdp-avec-le-ppf.png",{},"image",[],"2026-10-17 00:00",[],[],"Facturation électronique des PME : calendrier 2026-2027, plateforme agréée, PPF, données à préparer et étapes pour réussir la mise en conformité.",[],[1337],{"cta":1338,"_uid":1339,"items":1340,"heading":1429,"reverse":29,"component":1454,"sectionSettings":1455},[],"d1adf0be-b475-4141-be84-e6809c10956b",[1341,1357,1371,1386,1401,1414],{"_uid":1342,"hide":29,"title":1343,"component":1344,"description":1345},"fe4099b6-a5df-4d02-9ea0-58289ab19094","Le PPF permet-il encore d’envoyer gratuitement ses factures ?","faqItem",{"type":224,"attrs":1346,"content":1347},{"backgroundColor":26},[1348],{"type":227,"attrs":1349,"content":1350},{"textAlign":26,"key":229},[1351,1355],{"text":1352,"type":233,"marks":1353},"Non.",[1354],{"type":290},{"text":1356,"type":233}," 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":1358,"hide":29,"title":1359,"component":1344,"description":1360},"f42d1662-5cd3-4d63-8a41-3f0d7a18bf1b","Un PDF envoyé par e-mail est-il une facture électronique ?",{"type":224,"attrs":1361,"content":1362},{"backgroundColor":26},[1363],{"type":227,"attrs":1364,"content":1365},{"textAlign":26,"key":229},[1366,1369],{"text":1352,"type":233,"marks":1367},[1368],{"type":290},{"text":1370,"type":233}," 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":1372,"hide":29,"title":1373,"component":1344,"description":1374},"9a89eddd-acc8-425f-b157-7646aa722463","Les micro-entrepreneurs sont-ils concernés par la réforme ?",{"type":224,"attrs":1375,"content":1376},{"backgroundColor":26},[1377],{"type":227,"attrs":1378,"content":1379},{"textAlign":26,"key":229},[1380,1384],{"text":1381,"type":233,"marks":1382},"Oui.",[1383],{"type":290},{"text":1385,"type":233}," 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":1387,"hide":29,"title":1388,"component":1344,"description":1389},"deb0c63c-218a-4a52-bc77-d888166c31f7","Une entreprise qui ne facture pas de TVA est-elle concernée ?",{"type":224,"attrs":1390,"content":1391},{"backgroundColor":26},[1392],{"type":227,"attrs":1393,"content":1394},{"textAlign":26,"key":229},[1395,1399],{"text":1396,"type":233,"marks":1397},"Oui, dès lors qu’elle est assujettie à la TVA",[1398],{"type":290},{"text":1400,"type":233},", y compris lorsqu’elle bénéficie de la franchise en base. Les mêmes échéances de réception et d’émission s’appliquent.",{"_uid":1402,"hide":29,"title":952,"component":1344,"description":1403},"29a0e8d1-074b-44ce-b48f-c9150b51026a",{"type":224,"attrs":1404,"content":1405},{"backgroundColor":26},[1406],{"type":227,"attrs":1407,"content":1408},{"textAlign":26,"key":229},[1409,1412],{"text":1381,"type":233,"marks":1410},[1411],{"type":290},{"text":1413,"type":233}," 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":1415,"hide":29,"title":1416,"component":1344,"description":1417},"603ca885-e519-473f-9fab-26b658df71b3","Un opérateur de dématérialisation suffit-il ?",{"type":224,"attrs":1418,"content":1419},{"backgroundColor":26},[1420],{"type":227,"attrs":1421,"content":1422},{"textAlign":26,"key":229},[1423,1427],{"text":1424,"type":233,"marks":1425},"Non, sauf s’il est lui-même agréé.",[1426],{"type":290},{"text":1428,"type":233}," Un OD ou une autre solution compatible doit être raccordé à une plateforme agréée pour participer aux échanges prévus par la réforme. 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Abonnez-vous à notre newsletter pour rester informé.",[2909,2910],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2912],{"cta":2913,"_uid":2914,"items":2915,"heading":3034,"reverse":29,"component":1454,"sectionSettings":3055},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2916,2975],{"_uid":2917,"title":2918,"component":1344,"description":2919},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":224,"content":2920},[2921,2925],{"type":227,"content":2922},[2923],{"text":2924,"type":233},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":2926,"attrs":2927,"content":2929},"ordered_list",{"order":2928},{"order":433},[2930,2942,2953],{"type":736,"content":2931},[2932],{"type":227,"content":2933},[2934,2938,2940],{"text":2935,"type":233,"marks":2936},"Les dépenses stratégiques",[2937],{"type":290},{"text":2939,"type":233}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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Elles comprennent les achats par carte, abonnements, campagnes digitales, événements, commandes diverses pour le bureau ou encore les voyages d'affaires.",{"type":2941},{"type":736,"content":2954},[2955],{"type":227,"content":2956},[2957,2961,2963,2964,2965,2967,2968,2969,2971,2972,2973],{"text":2958,"type":233,"marks":2959},"Les autres frais",[2960],{"type":290},{"text":2962,"type":233},", 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":2941},{"type":2941},{"text":2966,"type":233},"La gestion des dépenses est le processus par lequel les entreprises gèrent toutes ces dépenses professionnelles. 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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":2941},{"type":2941},{"text":2974,"type":233},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":2976,"title":2977,"component":1344,"description":2978},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":224,"content":2979},[2980,2984,2988,2997,3001,3005,3014,3018,3022,3026,3030],{"type":227,"content":2981},[2982],{"text":2983,"type":233},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":227,"content":2985},[2986],{"text":2987,"type":233},"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":227,"content":2989},[2990,2994,2995],{"text":2991,"type":233,"marks":2992},"Pour les employés",[2993],{"type":290},{"type":2941},{"text":2996,"type":233},"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":227,"content":3015},[3016],{"text":3017,"type":233},"Spendesk permet aux contrôleurs de créer des limites de dépenses et des approbations préalables. 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00:00",[],"Codification comptable des factures fournisseurs : découvrez comment choisir le bon compte, traiter la TVA et éviter les erreurs d’imputation.",[],[3106],{"cta":3107,"_uid":3108,"items":3109,"heading":3154,"reverse":29,"component":1454,"sectionSettings":3180},[],"334dc6f1-0ee1-41d9-a31b-3f3ecb411fc0",[3110,3121,3132,3143],{"_uid":3111,"hide":29,"title":3112,"component":1344,"description":3113},"9b921b37-b36e-4961-9c5d-20dd1cc61112","Quelle est la différence entre codification et saisie comptable ?",{"type":224,"attrs":3114,"content":3115},{"backgroundColor":26},[3116],{"type":227,"attrs":3117,"content":3118},{"textAlign":26},[3119],{"text":3120,"type":233},"La codification consiste à déterminer le traitement de la facture : compte de charge ou d’immobilisation, TVA, compte fournisseur et imputation analytique. La saisie consiste ensuite à enregistrer ces informations dans le logiciel comptable.",{"_uid":3122,"hide":29,"title":3123,"component":1344,"description":3124},"c0283b62-da9b-4ace-af44-40de8b071bf3","Quel compte utiliser pour une facture fournisseur ?",{"type":224,"attrs":3125,"content":3126},{"backgroundColor":26},[3127],{"type":227,"attrs":3128,"content":3129},{"textAlign":26},[3130],{"text":3131,"type":233},"Le compte dépend de la nature de la dépense. Une facture d’énergie peut relever du compte 6061, une prestation de conseil d’un compte d’honoraires, et une acquisition durable d’un compte d’immobilisation. Le compte 401 est généralement utilisé pour constater la dette envers un fournisseur d’exploitation.",{"_uid":3133,"hide":29,"title":3134,"component":1344,"description":3135},"5aa4d9e5-67b8-4797-8941-d205226e9b9c","Une facture sans bon de commande peut-elle être comptabilisée ?",{"type":224,"attrs":3136,"content":3137},{"backgroundColor":26},[3138],{"type":227,"attrs":3139,"content":3140},{"textAlign":26},[3141],{"text":3142,"type":233},"Oui. Il faut toutefois disposer d’une preuve de l’achat, vérifier que la prestation a bien été réalisée et faire valider l’exception par la personne compétente. 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La validation humaine reste nécessaire pour les dépenses inhabituelles, les erreurs détectées et les situations qui nécessitent une analyse comptable.",[3155],{"cta":3156,"_uid":3157,"title":3158,"eyebrow":3168,"subtitle":3175,"component":325,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3178,"sectionSettings":3179,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"5274e13b-a1e4-4936-afff-d5990567f1d5",{"type":224,"attrs":3159,"content":3160},{"backgroundColor":26},[3161],{"type":325,"attrs":3162,"content":3163},{"level":327,"textAlign":26},[3164],{"text":3165,"type":233,"marks":3166},"Questions fréquentes sur la codification 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Il convient généralement aux services, aux abonnements et aux licences sans livraison physique.",{"type":227,"attrs":3534,"content":3535},{"textAlign":26},[3536,3538,3542],{"text":3537,"type":233},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":3539,"type":233,"marks":3540},"les quantités réellement reçues",[3541],{"type":290},{"text":947,"type":233},{"_uid":3544,"hide":29,"title":3545,"component":1344,"description":3546},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":224,"attrs":3547,"content":3548},{"backgroundColor":26},[3549,3554],{"type":227,"attrs":3550,"content":3551},{"textAlign":26},[3552],{"text":3553,"type":233},"Il permet notamment de repérer les écarts de prix et de quantité, les articles non commandés, les livraisons partielles facturées en totalité, les frais supplémentaires et les doublons.",{"type":227,"attrs":3555,"content":3556},{"textAlign":26},[3557,3559,3563],{"text":3558,"type":233},"Chaque écart doit ensuite être analysé selon ",{"text":3560,"type":233,"marks":3561},"les seuils et les règles définis par l’entreprise",[3562],{"type":290},{"text":947,"type":233},{"_uid":3565,"hide":29,"title":3566,"component":1344,"description":3567},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":224,"attrs":3568,"content":3569},{"backgroundColor":26},[3570,3575],{"type":227,"attrs":3571,"content":3572},{"textAlign":26},[3573],{"text":3574,"type":233},"Non, le three-way matching n’est pas une obligation légale générale. 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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",[],[3672],{"cta":3673,"_uid":3674,"items":3675,"heading":3770,"reverse":29,"component":1454,"sectionSettings":3796},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[3676,3697,3724,3748],{"_uid":3677,"hide":29,"title":3678,"component":1344,"description":3679},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":224,"attrs":3680,"content":3681},{"backgroundColor":26},[3682,3687],{"type":227,"attrs":3683,"content":3684},{"textAlign":26},[3685],{"text":3686,"type":233},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":227,"attrs":3688,"content":3689},{"textAlign":26},[3690,3692,3696],{"text":3691,"type":233},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":3693,"type":233,"marks":3694},"d’un numéro appartenant à la série continue de facturation",[3695],{"type":290},{"text":947,"type":233},{"_uid":3698,"hide":29,"title":3699,"component":1344,"description":3700},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":224,"attrs":3701,"content":3702},{"backgroundColor":26},[3703,3708,3713],{"type":227,"attrs":3704,"content":3705},{"textAlign":26},[3706],{"text":3707,"type":233},"Oui, selon la nature de l’opération.",{"type":227,"attrs":3709,"content":3710},{"textAlign":26},[3711],{"text":3712,"type":233},"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":227,"attrs":3714,"content":3715},{"textAlign":26},[3716,3718,3722],{"text":3717,"type":233},"La TVA facturée sur l’acompte doit être déduite ",{"text":3719,"type":233,"marks":3720},"une seule fois",[3721],{"type":290},{"text":3723,"type":233},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":3725,"hide":29,"title":3726,"component":1344,"description":3727},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":224,"attrs":3728,"content":3729},{"backgroundColor":26},[3730,3735],{"type":227,"attrs":3731,"content":3732},{"textAlign":26},[3733],{"text":3734,"type":233},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":227,"attrs":3736,"content":3737},{"textAlign":26},[3738,3740,3747],{"text":3739,"type":233},"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":3741,"type":233,"marks":3742},"l’article 1590 du Code civil",[3743,3746],{"type":361,"attrs":3744},{"href":3745,"uuid":26,"anchor":26,"target":2518,"linktype":212},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":290},{"text":947,"type":233},{"_uid":3749,"hide":29,"title":3750,"component":1344,"description":3751},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":224,"attrs":3752,"content":3753},{"backgroundColor":26},[3754,3759],{"type":227,"attrs":3755,"content":3756},{"textAlign":26},[3757],{"text":3758,"type":233},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":227,"attrs":3760,"content":3761},{"textAlign":26},[3762,3764,3768],{"text":3763,"type":233},"La facture de situation correspond à ",{"text":3765,"type":233,"marks":3766},"l’avancement réel d’une prestation ou de travaux",[3767],{"type":290},{"text":3769,"type":233},". Elle est fréquente dans le BTP et se calcule selon les travaux effectivement réalisés.",[3771],{"cta":3772,"_uid":3773,"title":3774,"eyebrow":3784,"subtitle":3791,"component":325,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3794,"sectionSettings":3795,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"5a398c79-9777-49d5-be6c-5e7af530bb9f",{"type":224,"attrs":3775,"content":3776},{"backgroundColor":26},[3777],{"type":325,"attrs":3778,"content":3779},{"level":327,"textAlign":26},[3780],{"text":3781,"type":233,"marks":3782},"Questions fréquentes sur les factures d’acompte fournisseurs",[3783],{"type":290},{"type":224,"attrs":3785,"content":3786},{"backgroundColor":26},[3787],{"type":227,"attrs":3788,"content":3789},{"textAlign":26},[3790],{"text":1448,"type":233},{"type":224,"content":3792},[3793],{"type":227},[],[],[],"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",[3806,3807,3808],{"path":3804,"name":26,"lang":33,"published":26},{"path":3804,"name":26,"lang":39,"published":26},{"path":3804,"name":26,"lang":41,"published":26},1793980846021]