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Lorsqu’un fournisseur encaisse un acompte, il doit émettre une facture, conformément à ",{"text":387,"type":233,"marks":388},"l’article 289 du Code général des impôts",[389,394],{"type":390,"attrs":391},"link",{"href":392,"uuid":26,"anchor":26,"target":393,"linktype":212},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048827413","_blank",{"type":317},{"text":359,"type":233},{"type":227,"attrs":397,"content":399},{"textAlign":26,"key":398},"p-6",[400,402,409],{"text":401,"type":233},"Cette facture doit reprendre les ",{"text":403,"type":233,"marks":404},"mentions obligatoires d’une facture",[405,408],{"type":390,"attrs":406},{"href":407,"uuid":26,"anchor":26,"target":393,"linktype":212},"https://www.spendesk.com/fr/blog/mentions-obligatoires-facture/",{"type":317},{"text":410,"type":233},", notamment :",{"type":412,"content":413},"bullet_list",[414,423,431,439,447,455,463,471],{"type":415,"content":416},"list_item",[417],{"type":227,"attrs":418,"content":420},{"textAlign":26,"key":419},"p-7",[421],{"text":422,"type":233},"l’identité du fournisseur et du client ;",{"type":415,"content":424},[425],{"type":227,"attrs":426,"content":428},{"textAlign":26,"key":427},"p-8",[429],{"text":430,"type":233},"le numéro de facture ;",{"type":415,"content":432},[433],{"type":227,"attrs":434,"content":436},{"textAlign":26,"key":435},"p-9",[437],{"text":438,"type":233},"la date d’émission ;",{"type":415,"content":440},[441],{"type":227,"attrs":442,"content":444},{"textAlign":26,"key":443},"p-10",[445],{"text":446,"type":233},"la référence au devis ou au bon de commande ;",{"type":415,"content":448},[449],{"type":227,"attrs":450,"content":452},{"textAlign":26,"key":451},"p-11",[453],{"text":454,"type":233},"la nature de la prestation ou du bien ;",{"type":415,"content":456},[457],{"type":227,"attrs":458,"content":460},{"textAlign":26,"key":459},"p-12",[461],{"text":462,"type":233},"le montant HT ;",{"type":415,"content":464},[465],{"type":227,"attrs":466,"content":468},{"textAlign":26,"key":467},"p-13",[469],{"text":470,"type":233},"le taux et le montant de TVA ;",{"type":415,"content":472},[473],{"type":227,"attrs":474,"content":476},{"textAlign":26,"key":475},"p-14",[477],{"text":478,"type":233},"la mention indiquant qu’il s’agit d’un acompte.",{"type":227,"attrs":480,"content":482},{"textAlign":26,"key":481},"p-15",[483,485,489],{"text":484,"type":233},"Elle doit également disposer d’un numéro appartenant à ",{"text":486,"type":233,"marks":487},"la série continue de facturation du fournisseur",[488],{"type":317},{"text":359,"type":233},{"type":340,"attrs":491,"content":492},{"level":374,"textAlign":26},[493],{"text":494,"type":233,"marks":495},"Quelle différence entre un devis et une facture d’acompte ?",[496],{"type":317},{"type":227,"attrs":498,"content":500},{"textAlign":26,"key":499},"p-16",[501],{"text":502,"type":233},"Le devis présente une proposition commerciale. Il peut prévoir le montant ou le pourcentage de l’acompte, mais il ne constitue pas une facture.",{"type":227,"attrs":504,"content":506},{"textAlign":26,"key":505},"p-17",[507,509,513],{"text":508,"type":233},"La facture d’acompte constate, elle, ",{"text":510,"type":233,"marks":511},"une somme effectivement appelée ou encaissée",[512],{"type":317},{"text":514,"type":233},". Elle déclenche donc une écriture comptable et un suivi du paiement.",{"type":227,"attrs":516,"content":518},{"textAlign":26,"key":517},"p-18",[519,521,525],{"text":520,"type":233},"Prenons le cas d’un projet d’intégration logicielle facturé 12 000 € HT, avec un acompte de 30 % avant le démarrage des travaux. Le devis fixe les conditions de l’opération, tandis que la facture d’acompte formalise ",{"text":522,"type":233,"marks":523},"le premier montant à régler",[524],{"type":317},{"text":359,"type":233},{"type":329,"attrs":527},{"id":331,"body":528},[529],{"_uid":530,"asset":531,"caption":52,"component":536},"i-2099ab23-d3a8-4164-841a-843b0acb0e46",{"id":532,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":533,"copyright":52,"fieldtype":208,"meta_data":534,"is_external_url":29},208918520269131,"https://a.storyblok.com/f/146026/1600x1067/b00ff5f774/dts_new_studio_daniel_faro_photos_id5632.jpg",{"size":535},"1600x1067","image",{"type":340,"attrs":538,"content":539},{"level":342,"textAlign":26},[540],{"text":541,"type":233,"marks":542},"Quelle différence entre acompte, avance, arrhes et avoir ?",[543],{"type":317},{"type":227,"attrs":545,"content":547},{"textAlign":26,"key":546},"p-19",[548,550],{"text":549,"type":233},"L’acompte, l’avance, les arrhes et l’avoir ne désignent pas la même opération. ",{"text":551,"type":233,"marks":552},"La différence porte sur le niveau d’engagement des parties et sur le sort des sommes versées.",[553],{"type":317},{"type":555,"content":556},"table",[557,606,645,683,721],{"type":558,"content":559},"tableRow",[560,573,584,595],{"type":561,"attrs":562,"content":564},"tableHeader",{"colspan":563,"rowspan":563,"colwidth":26},1,[565],{"type":227,"attrs":566,"content":568},{"textAlign":26,"key":567},"p-20",[569],{"text":570,"type":233,"marks":571},"Document ou paiement",[572],{"type":317},{"type":561,"attrs":574,"content":575},{"colspan":563,"rowspan":563,"colwidth":26},[576],{"type":227,"attrs":577,"content":579},{"textAlign":26,"key":578},"p-21",[580],{"text":581,"type":233,"marks":582},"Engagement",[583],{"type":317},{"type":561,"attrs":585,"content":586},{"colspan":563,"rowspan":563,"colwidth":26},[587],{"type":227,"attrs":588,"content":590},{"textAlign":26,"key":589},"p-22",[591],{"text":592,"type":233,"marks":593},"Sort habituel des 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d’acompte",{"type":558,"content":646},[647,656,665,674],{"type":609,"attrs":648,"content":649},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[650],{"type":227,"attrs":651,"content":653},{"textAlign":26,"key":652},"p-28",[654],{"text":655,"type":233},"Arrhes",{"type":609,"attrs":657,"content":658},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[659],{"type":227,"attrs":660,"content":662},{"textAlign":26,"key":661},"p-29",[663],{"text":664,"type":233},"Les parties disposent d’une faculté de désistement",{"type":609,"attrs":666,"content":667},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[668],{"type":227,"attrs":669,"content":671},{"textAlign":26,"key":670},"p-30",[672],{"text":673,"type":233},"Perdues par l’acheteur qui renonce, remboursées au double si le vendeur se désiste",{"type":609,"attrs":675,"content":676},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[677],{"type":227,"attrs":678,"content":680},{"textAlign":26,"key":679},"p-31",[681],{"text":682,"type":233},"Facture ou reçu d’arrhes",{"type":558,"content":684},[685,694,703,712],{"type":609,"attrs":686,"content":687},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[688],{"type":227,"attrs":689,"content":691},{"textAlign":26,"key":690},"p-32",[692],{"text":693,"type":233},"Avance",{"type":609,"attrs":695,"content":696},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[697],{"type":227,"attrs":698,"content":700},{"textAlign":26,"key":699},"p-33",[701],{"text":702,"type":233},"Versement anticipé sans régime juridique propre",{"type":609,"attrs":704,"content":705},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[706],{"type":227,"attrs":707,"content":709},{"textAlign":26,"key":708},"p-34",[710],{"text":711,"type":233},"Dépend 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existante",{"type":609,"attrs":742,"content":743},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[744],{"type":227,"attrs":745,"content":747},{"textAlign":26,"key":746},"p-38",[748],{"text":749,"type":233},"Diminue le montant dû ou permet un remboursement",{"type":609,"attrs":751,"content":752},{"colspan":563,"rowspan":563,"colwidth":26,"backgroundColor":26},[753],{"type":227,"attrs":754,"content":756},{"textAlign":26,"key":755},"p-39",[757],{"text":758,"type":233},"Note de crédit",{"type":340,"attrs":760,"content":761},{"level":374,"textAlign":26},[762],{"text":763,"type":233,"marks":764},"L’acompte engage fermement les deux parties",[765],{"type":317},{"type":227,"attrs":767,"content":769},{"textAlign":26,"key":768},"p-40",[770,772],{"text":771,"type":233},"Une fois l’acompte versé, l’acheteur et le fournisseur sont engagés par le contrat. ",{"text":773,"type":233,"marks":774},"L’acompte n’est donc pas un simple paiement provisoire que l’une des parties peut annuler librement.",[775],{"type":317},{"type":227,"attrs":777,"content":779},{"textAlign":26,"key":778},"p-41",[780],{"text":781,"type":233},"Son remboursement peut toutefois être prévu par le contrat ou intervenir lorsque le fournisseur n’exécute pas la prestation prévue.",{"type":340,"attrs":783,"content":784},{"level":374,"textAlign":26},[785],{"text":786,"type":233,"marks":787},"Les arrhes permettent de se désister",[788],{"type":317},{"type":227,"attrs":790,"content":792},{"textAlign":26,"key":791},"p-42",[793,795,802],{"text":794,"type":233},"Les arrhes permettent aux parties de renoncer à la vente ou à la prestation dans les conditions prévues par ",{"text":796,"type":233,"marks":797},"l’article 1590 du Code civil",[798,801],{"type":390,"attrs":799},{"href":800,"uuid":26,"anchor":26,"target":393,"linktype":212},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":317},{"text":359,"type":233},{"type":227,"attrs":804,"content":806},{"textAlign":26,"key":805},"p-43",[807,809,813],{"text":808,"type":233},"Si l’acheteur renonce, il perd généralement les arrhes versées. Si le fournisseur se désiste, il doit en principe ",{"text":810,"type":233,"marks":811},"restituer le double de la somme reçue",[812],{"type":317},{"text":359,"type":233},{"type":340,"attrs":815,"content":816},{"level":374,"textAlign":26},[817],{"text":818,"type":233,"marks":819},"L’avance n’a pas de régime juridique autonome",[820],{"type":317},{"type":227,"attrs":822,"content":824},{"textAlign":26,"key":823},"p-44",[825],{"text":826,"type":233},"Le terme « avance » désigne un paiement effectué avant la livraison ou le début de la prestation. Il ne suffit pas, à lui seul, à déterminer les droits et obligations des parties.",{"type":227,"attrs":828,"content":830},{"textAlign":26,"key":829},"p-45",[831,833,837],{"text":832,"type":233},"Lorsque cette somme s’impute sur le prix final, traitez-la comme ",{"text":834,"type":233,"marks":835},"un acompte à suivre jusqu’à la facture de solde",[836],{"type":317},{"text":359,"type":233},{"type":340,"attrs":839,"content":840},{"level":374,"textAlign":26},[841],{"text":842,"type":233,"marks":843},"L’avoir fonctionne dans l’autre sens",[844],{"type":317},{"type":227,"attrs":846,"content":848},{"textAlign":26,"key":847},"p-46",[849],{"text":850,"type":233},"L’avoir est une note de crédit émise par le fournisseur pour réduire ou annuler une facture. Il peut notamment corriger une erreur, constater une annulation partielle ou rembourser une somme déjà versée.",{"type":227,"attrs":852,"content":854},{"textAlign":26,"key":853},"p-47",[855,857],{"text":856,"type":233},"Une facture d’acompte appelle un paiement. Un avoir réduit le montant à payer. ",{"text":858,"type":233,"marks":859},"Leur sens comptable est donc opposé.",[860],{"type":317},{"type":340,"attrs":862,"content":863},{"level":342,"textAlign":26},[864],{"text":865,"type":233,"marks":866},"Comment calculer le montant d’un acompte ?",[867],{"type":317},{"type":227,"attrs":869,"content":870},{"textAlign":26,"key":229},[871],{"text":872,"type":233},"Le montant de l’acompte se calcule généralement en appliquant un pourcentage au montant HT prévu dans le devis ou le contrat, puis en ajoutant la TVA applicable.",{"type":329,"attrs":874},{"id":331,"body":875},[876],{"_uid":877,"text":878,"color":879,"title":52,"component":338},"i-2ec7ed58-28ff-49bc-bebc-3fda9a9e8b98","**Montant de l’acompte HT = montant total HT × pourcentage prévu**","purple",{"type":227,"attrs":881,"content":882},{"textAlign":26,"key":320},[883],{"text":884,"type":233},"Le calcul s’effectue en deux temps :",{"type":886,"attrs":887,"content":889},"ordered_list",{"order":563,"key":888},"ol-0",[890,897],{"type":415,"content":891},[892],{"type":227,"attrs":893,"content":894},{"textAlign":26,"key":350},[895],{"text":896,"type":233},"appliquer le pourcentage à la base HT ;",{"type":415,"content":898},[899],{"type":227,"attrs":900,"content":901},{"textAlign":26,"key":362},[902],{"text":903,"type":233},"ajouter la TVA pour obtenir le montant TTC à régler.",{"type":340,"attrs":905,"content":906},{"level":374,"textAlign":26},[907],{"text":908,"type":233,"marks":909},"Exemple avec un acompte de 30 %",[910],{"type":317},{"type":227,"attrs":912,"content":913},{"textAlign":26,"key":368},[914,916,920],{"text":915,"type":233},"Un fournisseur adresse un devis de ",{"text":917,"type":233,"marks":918},"12 000 € HT",[919],{"type":317},{"text":921,"type":233}," avec un acompte de 30 % avant le démarrage de la prestation.",{"type":227,"attrs":923,"content":924},{"textAlign":26,"key":382},[925],{"text":926,"type":233},"Le montant HT de l’acompte est le suivant :",{"type":227,"attrs":928,"content":929},{"textAlign":26,"key":398},[930],{"text":931,"type":233,"marks":932},"12 000 € × 30 % = 3 600 € HT",[933],{"type":317},{"type":227,"attrs":935,"content":936},{"textAlign":26,"key":419},[937],{"text":938,"type":233},"Avec une TVA à 20 %, la taxe s’élève à :",{"type":227,"attrs":940,"content":941},{"textAlign":26,"key":427},[942],{"text":943,"type":233,"marks":944},"3 600 € × 20 % = 720 € de TVA",[945],{"type":317},{"type":227,"attrs":947,"content":948},{"textAlign":26,"key":435},[949],{"text":950,"type":233},"Le montant TTC de la facture d’acompte est donc :",{"type":227,"attrs":952,"content":953},{"textAlign":26,"key":443},[954],{"text":955,"type":233,"marks":956},"3 600 € + 720 € = 4 320 € TTC",[957],{"type":317},{"type":227,"attrs":959,"content":960},{"textAlign":26,"key":451},[961,963],{"text":962,"type":233},"C’est ce montant que l’entreprise règle au fournisseur. ",{"text":964,"type":233,"marks":965},"La comptabilité fournisseurs doit ensuite conserver le lien entre cette facture et le devis d’origine.",[966],{"type":317},{"type":340,"attrs":968,"content":969},{"level":374,"textAlign":26},[970],{"text":971,"type":233,"marks":972},"Que vérifier sur le pourcentage d’acompte ?",[973],{"type":317},{"type":227,"attrs":975,"content":976},{"textAlign":26,"key":459},[977],{"text":978,"type":233},"Le pourcentage facturé doit correspondre à celui prévu dans le devis ou le contrat. Un acompte facturé à 40 % alors que le devis mentionne 30 % doit être suspendu avant paiement.",{"type":227,"attrs":980,"content":981},{"textAlign":26,"key":467},[982],{"text":983,"type":233},"Dans notre exemple, l’écart représente :",{"type":227,"attrs":985,"content":986},{"textAlign":26,"key":475},[987],{"text":988,"type":233,"marks":989},"12 000 € × 10 % = 1 200 € HT",[990],{"type":317},{"type":227,"attrs":992,"content":993},{"textAlign":26,"key":481},[994,996],{"text":995,"type":233},"Cette différence justifie un retour au fournisseur ou au responsable du projet avant tout règlement. ",{"text":997,"type":233,"marks":998},"Le contrôle du pourcentage permet d’éviter de payer une somme supérieure à l’engagement initial.",[999],{"type":317},{"type":340,"attrs":1001,"content":1002},{"level":342,"textAlign":26},[1003],{"text":1004,"type":233,"marks":1005},"Combien de temps un devis reste-t-il valable ?",[1006],{"type":317},{"type":227,"attrs":1008,"content":1009},{"textAlign":26,"key":499},[1010,1012],{"text":1011,"type":233},"Il n’existe pas de durée légale unique applicable à tous les devis. ",{"text":1013,"type":233,"marks":1014},"La durée de validité est généralement fixée par le fournisseur dans le document lui-même.",[1015],{"type":317},{"type":227,"attrs":1017,"content":1018},{"textAlign":26,"key":505},[1019],{"text":1020,"type":233},"Elle peut être de quelques semaines ou de plusieurs mois selon le secteur, la nature de la prestation et l’évolution des prix.",{"type":227,"attrs":1022,"content":1023},{"textAlign":26,"key":517},[1024],{"text":1025,"type":233},"Un devis accepté pendant sa période de validité fixe les conditions de l’opération. Au-delà, le fournisseur peut proposer une actualisation du prix ou des modalités prévues.",{"type":340,"attrs":1027,"content":1028},{"level":374,"textAlign":26},[1029],{"text":1030,"type":233,"marks":1031},"L’acompte a-t-il une date d’expiration ?",[1032],{"type":317},{"type":227,"attrs":1034,"content":1035},{"textAlign":26,"key":546},[1036,1038,1042],{"text":1037,"type":233},"L’acompte n’a pas de durée de validité autonome. Il reste imputable sur le prix tant que ",{"text":1039,"type":233,"marks":1040},"la commande ou le contrat reste en cours",[1041],{"type":317},{"text":1043,"type":233},", sous réserve des conditions prévues entre les parties.",{"type":227,"attrs":1045,"content":1046},{"textAlign":26,"key":567},[1047],{"text":1048,"type":233},"C’est donc le devis ou le contrat qui doit être contrôlé avant paiement. Un acompte calculé sur un devis expiré peut ne plus correspondre au tarif ou aux conditions actuellement applicables.",{"type":227,"attrs":1050,"content":1051},{"textAlign":26,"key":578},[1052],{"text":1053,"type":233},"Avant de valider la facture, vérifiez :",{"type":412,"content":1055},[1056,1063,1070,1077,1084],{"type":415,"content":1057},[1058],{"type":227,"attrs":1059,"content":1060},{"textAlign":26,"key":589},[1061],{"text":1062,"type":233},"la date d’émission du devis ;",{"type":415,"content":1064},[1065],{"type":227,"attrs":1066,"content":1067},{"textAlign":26,"key":600},[1068],{"text":1069,"type":233},"sa durée de validité ;",{"type":415,"content":1071},[1072],{"type":227,"attrs":1073,"content":1074},{"textAlign":26,"key":614},[1075],{"text":1076,"type":233},"la date de son acceptation ;",{"type":415,"content":1078},[1079],{"type":227,"attrs":1080,"content":1081},{"textAlign":26,"key":623},[1082],{"text":1083,"type":233},"le pourcentage d’acompte prévu ;",{"type":415,"content":1085},[1086],{"type":227,"attrs":1087,"content":1088},{"textAlign":26,"key":632},[1089],{"text":1090,"type":233},"les conditions particulières de la prestation.",{"type":340,"attrs":1092,"content":1093},{"level":342,"textAlign":26},[1094],{"text":1095,"type":233,"marks":1096},"Comment contrôler une facture d’acompte avant paiement ?",[1097],{"type":317},{"type":227,"attrs":1099,"content":1100},{"textAlign":26,"key":641},[1101,1103,1107],{"text":1102,"type":233},"Avant de payer une facture d’acompte, vérifiez qu’elle correspond à ",{"text":1104,"type":233,"marks":1105},"un engagement existant, documenté et encore valable",[1106],{"type":317},{"text":359,"type":233},{"type":329,"attrs":1109},{"id":331,"body":1110},[1111],{"_uid":1112,"asset":1113,"caption":52,"component":536},"i-f35b5e68-47f0-4a81-a800-bae0c06bbee9",{"id":1114,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1115,"copyright":52,"fieldtype":208,"meta_data":1116,"is_external_url":29},165074794759078,"https://a.storyblok.com/f/146026/2120x1414/af1560db11/istock-2218333121.jpg",{},{"type":227,"attrs":1118,"content":1119},{"textAlign":26,"key":652},[1120],{"text":1121,"type":233},"Les principaux contrôles portent sur :",{"type":412,"content":1123},[1124,1130,1137,1144,1151,1158,1165,1171,1178,1185],{"type":415,"content":1125},[1126],{"type":227,"attrs":1127,"content":1128},{"textAlign":26,"key":661},[1129],{"text":446,"type":233},{"type":415,"content":1131},[1132],{"type":227,"attrs":1133,"content":1134},{"textAlign":26,"key":670},[1135],{"text":1136,"type":233},"le pourcentage appliqué ;",{"type":415,"content":1138},[1139],{"type":227,"attrs":1140,"content":1141},{"textAlign":26,"key":679},[1142],{"text":1143,"type":233},"la base HT ;",{"type":415,"content":1145},[1146],{"type":227,"attrs":1147,"content":1148},{"textAlign":26,"key":690},[1149],{"text":1150,"type":233},"le taux de TVA ;",{"type":415,"content":1152},[1153],{"type":227,"attrs":1154,"content":1155},{"textAlign":26,"key":699},[1156],{"text":1157,"type":233},"les mentions obligatoires ;",{"type":415,"content":1159},[1160],{"type":227,"attrs":1161,"content":1162},{"textAlign":26,"key":708},[1163],{"text":1164,"type":233},"la mention « acompte » ;",{"type":415,"content":1166},[1167],{"type":227,"attrs":1168,"content":1169},{"textAlign":26,"key":717},[1170],{"text":430,"type":233},{"type":415,"content":1172},[1173],{"type":227,"attrs":1174,"content":1175},{"textAlign":26,"key":728},[1176],{"text":1177,"type":233},"l’identité du fournisseur ;",{"type":415,"content":1179},[1180],{"type":227,"attrs":1181,"content":1182},{"textAlign":26,"key":737},[1183],{"text":1184,"type":233},"l’absence de doublon ;",{"type":415,"content":1186},[1187],{"type":227,"attrs":1188,"content":1189},{"textAlign":26,"key":746},[1190],{"text":1191,"type":233},"l’existence d’un précédent acompte déjà réglé.",{"type":227,"attrs":1193,"content":1194},{"textAlign":26,"key":755},[1195,1197,1201],{"text":1196,"type":233},"Le rapprochement doit relier le devis ou le bon de commande, la facture reçue et le paiement prévu. Lorsqu’un bien ou une prestation est déjà partiellement livré, ajoutez également ",{"text":1198,"type":233,"marks":1199},"le bon de livraison ou l’attestation de service fait",[1200],{"type":317},{"text":359,"type":233},{"type":227,"attrs":1203,"content":1204},{"textAlign":26,"key":768},[1205],{"text":1206,"type":233},"Une facture d’acompte sans référence au devis, avec un montant différent de celui prévu ou reçue plusieurs fois, doit être mise en attente avant validation.",{"type":340,"attrs":1208,"content":1209},{"level":374,"textAlign":26},[1210],{"text":1211,"type":233,"marks":1212},"Comment automatiser ce contrôle ?",[1213],{"type":317},{"type":227,"attrs":1215,"content":1216},{"textAlign":26,"key":778},[1217,1219,1223],{"text":1218,"type":233},"L’extraction OCR permet de récupérer les données de la facture sans ressaisie manuelle. Les workflows d’approbation orientent ensuite la demande vers le bon responsable, tandis que le rapprochement compare ",{"text":1220,"type":233,"marks":1221},"la facture, l’engagement et le paiement",[1222],{"type":317},{"text":359,"type":233},{"type":227,"attrs":1225,"content":1226},{"textAlign":26,"key":791},[1227,1229,1236],{"text":1228,"type":233},"Un outil de traitement des factures fournisseurs peut également signaler les doublons et conserver les documents associés. Consultez notre article sur le ",{"text":1230,"type":233,"marks":1231},"processus de traitement des factures fournisseurs",[1232,1235],{"type":390,"attrs":1233},{"href":1234,"uuid":26,"anchor":26,"target":393,"linktype":212},"https://www.spendesk.com/fr/blog/processus-de-traitement-des-factures-fournisseurs/",{"type":317},{"text":1237,"type":233}," pour approfondir cette organisation.",{"type":227,"attrs":1239,"content":1240},{"textAlign":26,"key":805},[1241,1243],{"text":1242,"type":233},"Spendesk permet de centraliser les factures, de configurer les validations et d’associer les documents nécessaires au suivi du paiement. ",{"text":1244,"type":233,"marks":1245},"L’équipe Finance dispose ainsi d’un dossier complet avant de valider l’acompte.",[1246],{"type":317},{"type":340,"attrs":1248,"content":1249},{"level":342,"textAlign":26},[1250],{"text":1251,"type":233,"marks":1252},"Quand la TVA devient-elle exigible sur un acompte ?",[1253],{"type":317},{"type":227,"attrs":1255,"content":1256},{"textAlign":26,"key":823},[1257],{"text":1258,"type":233},"La TVA peut devenir exigible dès l’encaissement de l’acompte, selon la nature de l’opération.",{"type":227,"attrs":1260,"content":1261},{"textAlign":26,"key":829},[1262],{"text":1263,"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 était déjà exigible à l’encaissement, sauf option particulière du fournisseur.",{"type":227,"attrs":1265,"content":1266},{"textAlign":26,"key":847},[1267,1269,1273],{"text":1268,"type":233},"La facture d’acompte doit donc faire apparaître ",{"text":1270,"type":233,"marks":1271},"la TVA correspondant au montant effectivement facturé",[1272],{"type":317},{"text":359,"type":233},{"type":227,"attrs":1275,"content":1276},{"textAlign":26,"key":853},[1277],{"text":1278,"type":233},"Dans notre exemple, l’acompte de 3 600 € HT comprend 720 € de TVA. Cette TVA ne doit pas être déduite une seconde fois au moment de la facture de solde.",{"type":227,"attrs":1280,"content":1282},{"textAlign":26,"key":1281},"p-48",[1283,1285,1292],{"text":1284,"type":233},"Retrouvez les principes applicables dans notre article consacré à la ",{"text":1286,"type":233,"marks":1287},"TVA déductible",[1288,1291],{"type":390,"attrs":1289},{"href":1290,"uuid":26,"anchor":26,"target":393,"linktype":212},"https://www.spendesk.com/fr/blog/tva-deductible/",{"type":317},{"text":359,"type":233},{"type":340,"attrs":1294,"content":1295},{"level":342,"textAlign":26},[1296],{"text":1297,"type":233,"marks":1298},"Comment rapprocher l’acompte avec la facture de solde ?",[1299],{"type":317},{"type":227,"attrs":1301,"content":1303},{"textAlign":26,"key":1302},"p-49",[1304,1306,1310],{"text":1305,"type":233},"La facture de solde reprend le montant total de l’opération et déduit ",{"text":1307,"type":233,"marks":1308},"l’acompte déjà facturé et réglé",[1309],{"type":317},{"text":359,"type":233},{"type":227,"attrs":1312,"content":1314},{"textAlign":26,"key":1313},"p-50",[1315],{"text":1316,"type":233},"Sur un projet de 12 000 € HT :",{"type":412,"content":1318},[1319,1333,1346,1359,1372],{"type":415,"content":1320},[1321],{"type":227,"attrs":1322,"content":1324},{"textAlign":26,"key":1323},"p-51",[1325,1327,1331],{"text":1326,"type":233},"montant total HT : ",{"text":1328,"type":233,"marks":1329},"12 000 €",[1330],{"type":317},{"text":1332,"type":233}," ;",{"type":415,"content":1334},[1335],{"type":227,"attrs":1336,"content":1338},{"textAlign":26,"key":1337},"p-52",[1339,1341,1345],{"text":1340,"type":233},"TVA totale à 20 % : ",{"text":1342,"type":233,"marks":1343},"2 400 €",[1344],{"type":317},{"text":1332,"type":233},{"type":415,"content":1347},[1348],{"type":227,"attrs":1349,"content":1351},{"textAlign":26,"key":1350},"p-53",[1352,1354,1358],{"text":1353,"type":233},"montant total TTC : ",{"text":1355,"type":233,"marks":1356},"14 400 €",[1357],{"type":317},{"text":1332,"type":233},{"type":415,"content":1360},[1361],{"type":227,"attrs":1362,"content":1364},{"textAlign":26,"key":1363},"p-54",[1365,1367,1371],{"text":1366,"type":233},"acompte déjà payé : ",{"text":1368,"type":233,"marks":1369},"4 320 € TTC",[1370],{"type":317},{"text":1332,"type":233},{"type":415,"content":1373},[1374],{"type":227,"attrs":1375,"content":1377},{"textAlign":26,"key":1376},"p-55",[1378,1380,1384],{"text":1379,"type":233},"montant restant à régler : ",{"text":1381,"type":233,"marks":1382},"10 080 € TTC",[1383],{"type":317},{"text":359,"type":233},{"type":227,"attrs":1386,"content":1388},{"textAlign":26,"key":1387},"p-56",[1389,1391],{"text":1390,"type":233},"La facture de solde doit donc faire apparaître le montant total de l’opération, l’acompte déjà facturé et le solde restant dû. ",{"text":1392,"type":233,"marks":1393},"La TVA déjà déclarée sur l’acompte ne doit pas être déduite une seconde fois.",[1394],{"type":317},{"type":340,"attrs":1396,"content":1397},{"level":374,"textAlign":26},[1398],{"text":1399,"type":233,"marks":1400},"Comment éviter le double paiement ?",[1401],{"type":317},{"type":227,"attrs":1403,"content":1405},{"textAlign":26,"key":1404},"p-57",[1406],{"text":1407,"type":233},"Le risque apparaît lorsque l’acompte initial et la facture finale sont traités dans deux dossiers distincts.",{"type":227,"attrs":1409,"content":1411},{"textAlign":26,"key":1410},"p-58",[1412],{"text":1413,"type":233},"Pour l’éviter, reliez systématiquement :",{"type":412,"content":1415},[1416,1424,1432,1440,1448],{"type":415,"content":1417},[1418],{"type":227,"attrs":1419,"content":1421},{"textAlign":26,"key":1420},"p-59",[1422],{"text":1423,"type":233},"le devis ou le bon de commande ;",{"type":415,"content":1425},[1426],{"type":227,"attrs":1427,"content":1429},{"textAlign":26,"key":1428},"p-60",[1430],{"text":1431,"type":233},"la facture d’acompte ;",{"type":415,"content":1433},[1434],{"type":227,"attrs":1435,"content":1437},{"textAlign":26,"key":1436},"p-61",[1438],{"text":1439,"type":233},"la preuve du paiement ;",{"type":415,"content":1441},[1442],{"type":227,"attrs":1443,"content":1445},{"textAlign":26,"key":1444},"p-62",[1446],{"text":1447,"type":233},"la facture de solde ;",{"type":415,"content":1449},[1450],{"type":227,"attrs":1451,"content":1453},{"textAlign":26,"key":1452},"p-63",[1454],{"text":1455,"type":233},"le calcul du montant restant dû.",{"type":227,"attrs":1457,"content":1459},{"textAlign":26,"key":1458},"p-64",[1460,1462,1469,1471,1475],{"text":1461,"type":233},"Un outil centralisé permet de suivre le solde de l’opération et de ",{"text":1463,"type":233,"marks":1464},"rapprocher les documents fournisseurs",[1465,1468],{"type":390,"attrs":1466},{"href":1467,"uuid":26,"anchor":26,"target":393,"linktype":212},"https://www.spendesk.com/fr/blog/dematerialisation-des-factures-fournisseurs/",{"type":317},{"text":1470,"type":233},". La comptabilité retrouve ainsi ",{"text":1472,"type":233,"marks":1473},"le montant déjà payé et celui qui reste à régler",[1474],{"type":317},{"text":359,"type":233},{"type":340,"attrs":1477,"content":1478},{"level":342,"textAlign":26},[1479],{"text":1480,"type":233,"marks":1481},"Gardez le contrôle des acomptes jusqu’au solde",[1482],{"type":317},{"type":227,"attrs":1484,"content":1486},{"textAlign":26,"key":1485},"p-65",[1487,1489,1493],{"text":1488,"type":233},"Un acompte ne doit pas rester isolé dans la comptabilité. ",{"text":1490,"type":233,"marks":1491},"Il doit être relié au devis, au paiement et à la facture finale",[1492],{"type":317},{"text":1494,"type":233}," pour éviter les écarts au moment du rapprochement.",{"type":227,"attrs":1496,"content":1498},{"textAlign":26,"key":1497},"p-66",[1499],{"text":1500,"type":233},"En centralisant les factures fournisseurs et les validations, les équipes Finance peuvent suivre le montant déjà payé, le solde restant et la TVA correspondante.",{"type":227,"attrs":1502,"content":1504},{"textAlign":26,"key":1503},"p-67",[1505,1512],{"text":1506,"type":233,"marks":1507},"Découvrez comment Spendesk peut vous aider à sécuriser le traitement de vos factures fournisseurs",[1508,1511],{"type":390,"attrs":1509},{"href":1510,"uuid":26,"anchor":26,"target":393,"linktype":212},"https://www.spendesk.com/fr/",{"type":317},{"text":359,"type":233,"marks":1513},[1514],{"type":390,"attrs":1515},{"href":1510,"uuid":26,"anchor":26,"target":393,"linktype":212},{"name":1517,"created_at":1518,"published_at":16,"updated_at":1519,"id":1520,"uuid":1521,"content":1522,"slug":1529,"full_slug":1530,"sort_by_date":26,"position":27,"tag_list":1531,"is_startpage":29,"parent_id":1532,"meta_data":26,"group_id":1533,"first_published_at":1534,"release_id":26,"lang":33,"path":26,"alternates":1535,"default_full_slug":1536,"translated_slugs":1537,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1523,"icon":1524,"name":1517,"component":1528},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1525,"alt":1526,"name":52,"focus":52,"title":52,"filename":1527,"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",[1538,1539,1540],{"path":1536,"name":26,"lang":33,"published":26},{"path":1536,"name":26,"lang":39,"published":26},{"path":1536,"name":26,"lang":41,"published":26},[33],[1543],{"_uid":1544,"asset":1545,"caption":52,"component":536},"104606e3-1928-4dc9-836b-eece079259c1",{"id":1546,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1547,"copyright":52,"fieldtype":208,"meta_data":1548,"is_external_url":29},168584629424610,"https://a.storyblok.com/f/146026/1376x768/e74bf81acf/batch-payments-uk.png",{},[],"2026-09-05 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",[],[1555],{"cta":1556,"_uid":1557,"items":1558,"heading":1651,"reverse":29,"component":1678,"sectionSettings":1679},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[1559,1580,1607,1629],{"_uid":1560,"hide":29,"title":377,"component":1561,"description":1562},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","faqItem",{"type":224,"attrs":1563,"content":1564},{"backgroundColor":26},[1565,1570],{"type":227,"attrs":1566,"content":1567},{"textAlign":26,"key":229},[1568],{"text":1569,"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":1571,"content":1572},{"textAlign":26,"key":320},[1573,1575,1579],{"text":1574,"type":233},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":1576,"type":233,"marks":1577},"d’un numéro appartenant à la série continue de facturation",[1578],{"type":317},{"text":359,"type":233},{"_uid":1581,"hide":29,"title":1582,"component":1561,"description":1583},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":224,"attrs":1584,"content":1585},{"backgroundColor":26},[1586,1591,1596],{"type":227,"attrs":1587,"content":1588},{"textAlign":26,"key":229},[1589],{"text":1590,"type":233},"Oui, selon la nature de l’opération.",{"type":227,"attrs":1592,"content":1593},{"textAlign":26,"key":320},[1594],{"text":1595,"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":1597,"content":1598},{"textAlign":26,"key":350},[1599,1601,1605],{"text":1600,"type":233},"La TVA facturée sur l’acompte doit être déduite ",{"text":1602,"type":233,"marks":1603},"une seule fois",[1604],{"type":317},{"text":1606,"type":233},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":1608,"hide":29,"title":1609,"component":1561,"description":1610},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":224,"attrs":1611,"content":1612},{"backgroundColor":26},[1613,1618],{"type":227,"attrs":1614,"content":1615},{"textAlign":26,"key":229},[1616],{"text":1617,"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":1619,"content":1620},{"textAlign":26,"key":320},[1621,1623,1628],{"text":1622,"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. 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Ils demandent simplement des fonds pour un achat particulier et peuvent utiliser leur carte Spendesk physique ou virtuelle pour effectuer le paiement.",{"type":227,"content":3225},[3226],{"text":3227,"type":233},"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":227,"content":3229},[3230],{"text":3231,"type":233},"Elle est envoyée directement à son responsable pour validation, puis à l'équipe financière.",{"type":227,"content":3233},[3234,3238,3239],{"text":3235,"type":233,"marks":3236},"Pour les équipes financières",[3237],{"type":317},{"type":3168},{"text":3240,"type":233},"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":227,"content":3242},[3243],{"text":3244,"type":233},"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":227,"content":3246},[3247],{"text":3248,"type":233},"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":227,"content":3250},[3251],{"text":3252,"type":233},"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":227,"content":3254},[3255],{"text":3256,"type":233},"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":227,"content":3258},[3259],{"text":3260,"type":233},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la rendant complète, intuitive et efficace.",[3262],{"cta":3263,"_uid":3264,"title":3265,"eyebrow":3272,"subtitle":3275,"component":340,"textAlign":52,"sectionSettings":3281,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":224,"content":3266},[3267],{"type":340,"attrs":3268,"content":3269},{"level":342},[3270],{"text":3271,"type":233},"Démarrer avec Spendesk",{"type":224,"content":3273},[3274],{"type":227},{"type":224,"content":3276},[3277],{"type":227,"content":3278},[3279],{"text":3280,"type":233},"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 matières",["Island",3285],{"key":3286,"result":3287},"MarkdownRenderer_0Yh8FtkALyPThICAk3rSQFcgm1lJDPXWR0dqF9Tus",{"head":3288},{"link":3289,"style":3290},[],[],["Island",3292],{"key":3293,"result":3294},"MarkdownRenderer_wdVpQwnMtUumtiX9IYcxfowGTM6isk8DA5cA9PrsKBg",{"head":3295},{"link":3296,"style":3297},[],[],[3299,3469,3646,3794],{"name":3300,"created_at":3301,"published_at":3302,"updated_at":3303,"id":3304,"uuid":3305,"content":3306,"slug":3458,"full_slug":3459,"sort_by_date":26,"position":3460,"tag_list":3461,"is_startpage":29,"parent_id":1684,"meta_data":26,"group_id":3462,"first_published_at":3302,"release_id":26,"lang":33,"path":26,"alternates":3463,"default_full_slug":3464,"translated_slugs":3465},"Combien de temps faut-il conserver les documents de l’entreprise ?","2026-08-29T10:22:24.377Z","2026-08-29T10:30:38.471Z","2026-08-29T10:30:38.533Z",214259074612464,"259e0d8e-7048-41e5-8226-b57f28478035",{"_uid":3307,"title":3300,"topics":3308,"noIndex":29,"category":3317,"language":3326,"component":1529,"heroMedia":3327,"publishedAt":3335,"redirectUrl":52,"listingImage":3336,"metaDescription":3337,"bottomArticleCta":3338,"componentsAfterTheArticle":3339},"38779035-4615-41f9-bb3f-bf7eed510c29",[3309],{"name":249,"created_at":250,"published_at":251,"updated_at":252,"id":253,"uuid":254,"content":3310,"slug":265,"full_slug":266,"sort_by_date":26,"position":267,"tag_list":3311,"is_startpage":29,"parent_id":269,"meta_data":26,"group_id":270,"first_published_at":271,"release_id":26,"lang":33,"path":26,"alternates":3312,"default_full_slug":273,"translated_slugs":3313,"_stopResolving":42},{"_uid":264,"name":249,"component":23},[],[],[3314,3315,3316],{"path":273,"name":26,"lang":33,"published":26},{"path":273,"name":26,"lang":39,"published":26},{"path":273,"name":26,"lang":41,"published":26},{"name":1517,"created_at":1518,"published_at":16,"updated_at":1519,"id":1520,"uuid":1521,"content":3318,"slug":1529,"full_slug":1530,"sort_by_date":26,"position":27,"tag_list":3320,"is_startpage":29,"parent_id":1532,"meta_data":26,"group_id":1533,"first_published_at":1534,"release_id":26,"lang":33,"path":26,"alternates":3321,"default_full_slug":1536,"translated_slugs":3322,"_stopResolving":42},{"_uid":1523,"icon":3319,"name":1517,"component":1528},{"id":1525,"alt":1526,"name":52,"focus":52,"title":52,"filename":1527,"copyright":52,"fieldtype":208,"is_external_url":29},[],[],[3323,3324,3325],{"path":1536,"name":26,"lang":33,"published":26},{"path":1536,"name":26,"lang":39,"published":26},{"path":1536,"name":26,"lang":41,"published":26},[33],[3328],{"_uid":3329,"asset":3330,"caption":52,"component":536},"ec0985c2-8b00-4f80-a131-11a032d167ad",{"id":3331,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3332,"copyright":52,"fieldtype":208,"meta_data":3333,"is_external_url":29},213944220156459,"https://a.storyblok.com/f/146026/1376x768/08ce144915/1777993920366-qdsdwb-1.png",{"size":3334},"1376x768","2026-08-29 00:00",[],"Durée de conservation des documents d’entreprise, découvrez les délais par type, les règles de 2026 et les sanctions en cas de destruction anticipée.",[],[3340],{"cta":3341,"_uid":3342,"items":3343,"heading":3431,"reverse":29,"component":1678,"sectionSettings":3457},[],"0fea1def-2ce1-413f-8891-bfa4124b132b",[3344,3366,3388,3409],{"_uid":3345,"hide":29,"title":3346,"component":1561,"description":3347},"794e9889-487e-4056-9e3a-89f78363b1ab","Quelle est la durée de conservation des documents comptables d’une entreprise ?",{"type":224,"attrs":3348,"content":3349},{"backgroundColor":26},[3350,3361],{"type":227,"attrs":3351,"content":3352},{"textAlign":26},[3353,3355,3359],{"text":3354,"type":233},"Les documents comptables doivent généralement être conservés pendant ",{"text":3356,"type":233,"marks":3357},"10 ans à compter de la clôture de l’exercice",[3358],{"type":317},{"text":3360,"type":233},", conformément à l’article L123-22 du Code de commerce.",{"type":227,"attrs":3362,"content":3363},{"textAlign":26},[3364],{"text":3365,"type":233},"Cela concerne notamment les livres comptables, les comptes annuels, les factures et les pièces justificatives utilisées pour enregistrer les opérations.",{"_uid":3367,"hide":29,"title":3368,"component":1561,"description":3369},"5f9b8e2d-6260-45a1-9217-5a5122d2fee4","La réforme de 2026 s’applique-t-elle aux documents déjà archivés ?",{"type":224,"attrs":3370,"content":3371},{"backgroundColor":26},[3372,3377],{"type":227,"attrs":3373,"content":3374},{"textAlign":26},[3375],{"text":3376,"type":233},"Oui, lorsque les documents concernés entrent dans le champ du nouveau régime.",{"type":227,"attrs":3378,"content":3379},{"textAlign":26},[3380,3382,3386],{"text":3381,"type":233},"L’allongement à 10 ans concerne les documents dont l’ancien délai de conservation expire après le 1er janvier 2027. Les entreprises doivent donc ",{"text":3383,"type":233,"marks":3384},"revoir leur calendrier de destruction",[3385],{"type":317},{"text":3387,"type":233}," pour les archives fiscales déjà constituées.",{"_uid":3389,"hide":29,"title":3390,"component":1561,"description":3391},"50716ec3-c6ea-4122-9d26-9e070d157bf4","Peut-on détruire les documents papier après les avoir numérisés ?",{"type":224,"attrs":3392,"content":3393},{"backgroundColor":26},[3394,3399],{"type":227,"attrs":3395,"content":3396},{"textAlign":26},[3397],{"text":3398,"type":233},"Oui, uniquement si la copie numérique est fiable et si la procédure de numérisation respecte les exigences légales.",{"type":227,"attrs":3400,"content":3401},{"textAlign":26},[3402,3404,3408],{"text":3403,"type":233},"Un scan ou une photographie isolée ne suffit pas nécessairement. La copie doit être fidèle, intègre et conservée dans un système qui garantit ",{"text":3405,"type":233,"marks":3406},"son authenticité et sa stabilité dans le temps",[3407],{"type":317},{"text":359,"type":233},{"_uid":3410,"hide":29,"title":3411,"component":1561,"description":3412},"f8581ebf-6928-4ef9-9c43-c782a781cb5b","Quelle administration peut réclamer les documents d’une entreprise ?",{"type":224,"attrs":3413,"content":3414},{"backgroundColor":26},[3415,3420],{"type":227,"attrs":3416,"content":3417},{"textAlign":26},[3418],{"text":3419,"type":233},"La DGFiP peut demander les documents comptables et fiscaux nécessaires à un contrôle fiscal. L’URSSAF peut demander les pièces utiles au contrôle des cotisations sociales.",{"type":227,"attrs":3421,"content":3422},{"textAlign":26},[3423,3425,3429],{"text":3424,"type":233},"Le délai applicable dépend de la nature du document. ",{"text":3426,"type":233,"marks":3427},"Conservez donc chaque pièce selon le régime qui lui correspond",[3428],{"type":317},{"text":3430,"type":233},", et non selon l’administration qui vous l’a envoyée.",[3432],{"cta":3433,"_uid":3434,"title":3435,"eyebrow":3445,"subtitle":3452,"component":340,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3455,"sectionSettings":3456,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"7493a015-61fa-4b2f-ae88-fc163ec70b0a",{"type":224,"attrs":3436,"content":3437},{"backgroundColor":26},[3438],{"type":340,"attrs":3439,"content":3440},{"level":342,"textAlign":26},[3441],{"text":3442,"type":233,"marks":3443},"Questions fréquentes sur la conservation des documents 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voies, comment contrôler une facture fournisseur avant paiement 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00:00",[],"Rapprochement à trois voies, découvrez comment comparer commande, livraison et facture pour sécuriser vos paiements fournisseurs et limiter les erreurs.",[],[3518],{"cta":3519,"_uid":3520,"items":3521,"heading":3607,"reverse":29,"component":1678,"sectionSettings":3633},[],"f5d045b0-cf80-447d-ab21-5a9630df1bc3",[3522,3544,3565,3586],{"_uid":3523,"hide":29,"title":3524,"component":1561,"description":3525},"71962f21-f32e-4eb4-8592-9ca401def550","Qu’est-ce que le three-way matching (rapprochement à trois voies) ?",{"type":224,"attrs":3526,"content":3527},{"backgroundColor":26},[3528,3539],{"type":227,"attrs":3529,"content":3530},{"textAlign":26},[3531,3533,3537],{"text":3532,"type":233},"Le three-way matching, ou rapprochement à trois voies, consiste à comparer ",{"text":3534,"type":233,"marks":3535},"le bon de commande, le bon de livraison et la facture",[3536],{"type":317},{"text":3538,"type":233}," avant d’autoriser le paiement.",{"type":227,"attrs":3540,"content":3541},{"textAlign":26},[3542],{"text":3543,"type":233},"Il permet de vérifier que le prix facturé correspond à la commande et que les quantités facturées correspondent aux quantités reçues.",{"_uid":3545,"hide":29,"title":3546,"component":1561,"description":3547},"bc4ebe19-7ad2-4e6f-a309-96c28d9f55bb","Quelle différence entre le rapprochement à deux voies et à trois voies ?",{"type":224,"attrs":3548,"content":3549},{"backgroundColor":26},[3550,3555],{"type":227,"attrs":3551,"content":3552},{"textAlign":26},[3553],{"text":3554,"type":233},"Le rapprochement à deux voies compare le bon de commande et la facture. Il convient généralement aux services, aux abonnements et aux licences sans livraison physique.",{"type":227,"attrs":3556,"content":3557},{"textAlign":26},[3558,3560,3564],{"text":3559,"type":233},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":3561,"type":233,"marks":3562},"les quantités réellement reçues",[3563],{"type":317},{"text":359,"type":233},{"_uid":3566,"hide":29,"title":3567,"component":1561,"description":3568},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":224,"attrs":3569,"content":3570},{"backgroundColor":26},[3571,3576],{"type":227,"attrs":3572,"content":3573},{"textAlign":26},[3574],{"text":3575,"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":3577,"content":3578},{"textAlign":26},[3579,3581,3585],{"text":3580,"type":233},"Chaque écart doit ensuite être analysé selon ",{"text":3582,"type":233,"marks":3583},"les seuils et les règles définis par l’entreprise",[3584],{"type":317},{"text":359,"type":233},{"_uid":3587,"hide":29,"title":3588,"component":1561,"description":3589},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":224,"attrs":3590,"content":3591},{"backgroundColor":26},[3592,3597],{"type":227,"attrs":3593,"content":3594},{"textAlign":26},[3595],{"text":3596,"type":233},"Non, le three-way matching n’est pas une obligation légale générale. Il s’agit d’une bonne pratique de contrôle interne qui aide à sécuriser les achats et les paiements.",{"type":227,"attrs":3598,"content":3599},{"textAlign":26},[3600,3602,3606],{"text":3601,"type":233},"La facturation électronique facilite son automatisation, mais ",{"text":3603,"type":233,"marks":3604},"le niveau de rapprochement doit rester adapté à la nature de chaque dépense",[3605],{"type":317},{"text":359,"type":233},[3608],{"cta":3609,"_uid":3610,"title":3611,"eyebrow":3621,"subtitle":3628,"component":340,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3631,"sectionSettings":3632,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"f5b9e653-4d2a-42ac-8dd2-65a8fbeba5ff",{"type":224,"attrs":3612,"content":3613},{"backgroundColor":26},[3614],{"type":340,"attrs":3615,"content":3616},{"level":342,"textAlign":26},[3617],{"text":3618,"type":233,"marks":3619},"Questions fréquentes sur le rapprochement à trois 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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",[],[3688],{"cta":3689,"_uid":3690,"items":3691,"heading":3758,"reverse":29,"component":1678,"sectionSettings":3782},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[3692,3703,3714,3725,3736,3747],{"_uid":3693,"hide":29,"title":3694,"component":1561,"description":3695},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":224,"attrs":3696,"content":3697},{"backgroundColor":26},[3698],{"type":227,"attrs":3699,"content":3700},{"textAlign":26},[3701],{"text":3702,"type":233},"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":3704,"hide":29,"title":3705,"component":1561,"description":3706},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":224,"attrs":3707,"content":3708},{"backgroundColor":26},[3709],{"type":227,"attrs":3710,"content":3711},{"textAlign":26},[3712],{"text":3713,"type":233},"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. 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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":3726,"hide":29,"title":3727,"component":1561,"description":3728},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":224,"attrs":3729,"content":3730},{"backgroundColor":26},[3731],{"type":227,"attrs":3732,"content":3733},{"textAlign":26},[3734],{"text":3735,"type":233},"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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Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":3748,"hide":29,"title":3749,"component":1561,"description":3750},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":224,"attrs":3751,"content":3752},{"backgroundColor":26},[3753],{"type":227,"attrs":3754,"content":3755},{"textAlign":26},[3756],{"text":3757,"type":233},"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.",[3759],{"cta":3760,"_uid":3761,"title":3762,"layout":52,"eyebrow":3770,"subtitle":3777,"component":340,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3780,"sectionSettings":3781,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":224,"attrs":3763,"content":3764},{"backgroundColor":26},[3765],{"type":340,"attrs":3766,"content":3767},{"level":342,"textAlign":26},[3768],{"text":3769,"type":233},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":224,"attrs":3771,"content":3772},{"backgroundColor":26},[3773],{"type":227,"attrs":3774,"content":3775},{"textAlign":26},[3776],{"text":1672,"type":233},{"type":224,"content":3778},[3779],{"type":227},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[3791,3792,3793],{"path":3789,"name":26,"lang":33,"published":26},{"path":3789,"name":26,"lang":39,"published":26},{"path":3789,"name":26,"lang":41,"published":26},{"name":3795,"created_at":3796,"published_at":3797,"updated_at":3798,"id":3799,"uuid":3800,"content":3801,"slug":3913,"full_slug":3914,"sort_by_date":26,"position":3915,"tag_list":3916,"is_startpage":29,"parent_id":1684,"meta_data":26,"group_id":3917,"first_published_at":3918,"release_id":26,"lang":33,"path":26,"alternates":3919,"default_full_slug":3920,"translated_slugs":3921},"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":3802,"title":3795,"topics":3803,"noIndex":29,"category":3812,"language":3821,"component":1529,"heroMedia":3822,"publishedAt":3513,"redirectUrl":52,"listingImage":3830,"metaDescription":3831,"bottomArticleCta":3832,"componentsAfterTheArticle":3833},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[3804],{"name":249,"created_at":250,"published_at":251,"updated_at":252,"id":253,"uuid":254,"content":3805,"slug":265,"full_slug":266,"sort_by_date":26,"position":267,"tag_list":3806,"is_startpage":29,"parent_id":269,"meta_data":26,"group_id":270,"first_published_at":271,"release_id":26,"lang":33,"path":26,"alternates":3807,"default_full_slug":273,"translated_slugs":3808,"_stopResolving":42},{"_uid":264,"name":249,"component":23},[],[],[3809,3810,3811],{"path":273,"name":26,"lang":33,"published":26},{"path":273,"name":26,"lang":39,"published":26},{"path":273,"name":26,"lang":41,"published":26},{"name":1517,"created_at":1518,"published_at":16,"updated_at":1519,"id":1520,"uuid":1521,"content":3813,"slug":1529,"full_slug":1530,"sort_by_date":26,"position":27,"tag_list":3815,"is_startpage":29,"parent_id":1532,"meta_data":26,"group_id":1533,"first_published_at":1534,"release_id":26,"lang":33,"path":26,"alternates":3816,"default_full_slug":1536,"translated_slugs":3817,"_stopResolving":42},{"_uid":1523,"icon":3814,"name":1517,"component":1528},{"id":1525,"alt":1526,"name":52,"focus":52,"title":52,"filename":1527,"copyright":52,"fieldtype":208,"is_external_url":29},[],[],[3818,3819,3820],{"path":1536,"name":26,"lang":33,"published":26},{"path":1536,"name":26,"lang":39,"published":26},{"path":1536,"name":26,"lang":41,"published":26},[33],[3823],{"_uid":3824,"link":3825,"asset":3826,"caption":52,"component":536},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":52,"url":52,"linktype":1724,"fieldtype":213,"cached_url":2760,"prep":42},{"id":3827,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3828,"copyright":52,"fieldtype":208,"meta_data":3829,"is_external_url":29},164060175892697,"https://a.storyblok.com/f/146026/1536x1024/28f26daba2/1773976987824-w4lbcl.png",{},[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[3834],{"cta":3835,"_uid":3836,"items":3837,"heading":3888,"reverse":29,"component":1678,"sectionSettings":3912},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[3838,3855,3866,3877],{"_uid":3839,"hide":29,"title":3840,"component":1561,"description":3841},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":224,"attrs":3842,"content":3843},{"backgroundColor":26},[3844],{"type":227,"attrs":3845,"content":3846},{"textAlign":26},[3847,3849,3853],{"text":3848,"type":233},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":3850,"type":233,"marks":3851},"projet reporté",[3852],{"type":317},{"text":3854,"type":233},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":3856,"hide":29,"title":3857,"component":1561,"description":3858},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":224,"attrs":3859,"content":3860},{"backgroundColor":26},[3861],{"type":227,"attrs":3862,"content":3863},{"textAlign":26},[3864],{"text":3865,"type":233},"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":3867,"hide":29,"title":3868,"component":1561,"description":3869},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":224,"attrs":3870,"content":3871},{"backgroundColor":26},[3872],{"type":227,"attrs":3873,"content":3874},{"textAlign":26},[3875],{"text":3876,"type":233},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. 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La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[3889],{"cta":3890,"_uid":3891,"title":3892,"eyebrow":3900,"subtitle":3907,"component":340,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3910,"sectionSettings":3911,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":224,"attrs":3893,"content":3894},{"backgroundColor":26},[3895],{"type":340,"attrs":3896,"content":3897},{"level":342,"textAlign":26},[3898],{"text":3899,"type":233},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":224,"attrs":3901,"content":3902},{"backgroundColor":26},[3903],{"type":227,"attrs":3904,"content":3905},{"textAlign":26},[3906],{"text":1672,"type":233},{"type":224,"content":3908},[3909],{"type":227},[],[],[],"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",[3922,3923,3924],{"path":3920,"name":26,"lang":33,"published":26},{"path":3920,"name":26,"lang":39,"published":26},{"path":3920,"name":26,"lang":41,"published":26},1793980846500]