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Cette indemnité est fixée à 40 € par le décret n° 2012-1115 du 2 octobre 2012.",{"type":53,"content":453},[454,456,460,462,466],{"text":455,"type":57},"Depuis 2014, les commerçants, les artisans ou les auto-entrepreneurs qui exercent un métier pour lequel une ",{"text":457,"type":57,"marks":458},"assurance professionnelle",[459],{"type":169},{"text":461,"type":57}," est obligatoire doivent quant à eux porter, sur tous leurs documents commerciaux (devis et factures) les ",{"text":463,"type":57,"marks":464},"références de leur assurance",[465],{"type":169},{"text":467,"type":57}," : adresse de l’assureur et couverture géographique couverte par le contrat.",{"type":53,"content":469},[470],{"type":225,"attrs":471},{"id":227,"body":472},[473],{"_uid":474,"html":475,"component":232},"d53c6c97-d1bf-4784-b6c1-d269b85f9cb9","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ecb684d2-f614-4cee-85d1-7524cdbd0f64\">\u003Cspan class=\"hs-cta-node hs-cta-ecb684d2-f614-4cee-85d1-7524cdbd0f64\" id=\"hs-cta-ecb684d2-f614-4cee-85d1-7524cdbd0f64\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/ecb684d2-f614-4cee-85d1-7524cdbd0f64\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-ecb684d2-f614-4cee-85d1-7524cdbd0f64\" style=\"border-width:0px;\" height=\"500\" width=\"1000\" src=\"https://no-cache.hubspot.com/cta/default/2694209/ecb684d2-f614-4cee-85d1-7524cdbd0f64.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'ecb684d2-f614-4cee-85d1-7524cdbd0f64', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":234,"attrs":477,"content":478},{"level":236},[479],{"text":480,"type":57},"Les mentions particulières d'une facture",{"type":482,"content":483},"bullet_list",[484,494,506],{"type":247,"content":485},[486],{"type":53,"content":487},[488,492],{"text":489,"type":57,"marks":490},"Mention membre d'un centre de gestion agréé pour les adhérents",[491],{"type":169},{"text":493,"type":57}," des centres de gestion et associations agréés qui doivent obligatoirement indiquer sur leurs factures leur qualité d’adhérent acceptant le règlement par chèque.",{"type":247,"content":495},[496],{"type":53,"content":497},[498,500,504],{"text":499,"type":57},"Mention ",{"text":501,"type":57,"marks":502},"TVA non applicable",[503],{"type":169},{"text":505,"type":57},", art. 293 B du CGI dans le cas où le vendeur a un régime de franchise de TVA.",{"type":247,"content":507},[508],{"type":53,"content":509},[510,512,516],{"text":511,"type":57},"Mention autoliquidation en cas d'",{"text":513,"type":57,"marks":514},"autoliquidation de la TVA.",[515],{"type":169},{"text":517,"type":57}," On parle d'autoliquidation quand le vendeur ne collecte pas la TVA, mais facture hors taxe. C'est l'acheteur - le client - qui se charge de reverser la TVA au Trésor Public. Ce mécanisme permet d'éviter aux sociétés étrangères de devoir s'immatriculer en France pour facturer. Il s'applique notamment aux entreprises basées en France qui achètent des biens et des services à l'étranger ou qui achètent un bien sur le territoire, mais possédé par une entreprise basée à l'étranger. L'autoliquidation s'applique également aux sous-traitants du BTP. 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Surtout, ils adopteront les bons réflexes lors d'avances de frais en demandant une facture au nom de l'entreprise, afin que cette dernière puisse déduire la TVA.",{"type":53,"content":636},[637,641],{"text":638,"type":57,"marks":639},"A noter :",[640],{"type":283},{"text":642,"type":57}," Attention, la TVA ne s'applique pas sur les frais de déplacement. Pour les frais de bouche, il faut impérativement mentionner l'identité et la qualité des bénéficiaires.",{"type":53,"content":644},[645],{"text":646,"type":57},"Reste la chasse aux factures et justificatifs, épreuve douloureuse pour la majorité des départements administratifs et financiers.",{"type":53,"content":648},[649,651,657],{"text":650,"type":57},"Sauf pour ceux qui ont adopté la solution Spendesk, qui permet notamment de centraliser les ",{"text":652,"type":57,"marks":653},"paiements fournisseurs récurrents",[654],{"type":206,"attrs":655},{"href":656,"uuid":60,"anchor":60,"target":60,"linktype":33},"/fr/product/accounts-payable/",{"text":658,"type":57}," !",{"type":53,"content":660},[661],{"type":225,"attrs":662},{"id":227,"body":663},[664],{"_uid":665,"html":666,"component":232},"9fa42fca-a612-42aa-9d0a-dbc80cde77b3","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-11d9dafb-a26d-417b-ab2e-4828eefbcecc\">\u003Cspan 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Spendesk propose des mappings personnalisables, export CSV automatisé, synchronisation des catégories et une API pour transmettre transactions, justificatifs et approbations directement vers le système financier.",[2456],{"cta":2457,"_uid":2458,"title":2459,"eyebrow":2466,"subtitle":2469,"component":234,"textAlign":24,"sectionSettings":2472,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"d5191a80-aa3c-4e49-8137-de4e65264fc6",{"type":50,"content":2460},[2461],{"type":234,"attrs":2462,"content":2463},{"level":236},[2464],{"text":2465,"type":57},"Gestion Budgets Entreprise — FAQ",{"type":50,"content":2467},[2468],{"type":53},{"type":50,"content":2470},[2471],{"type":53},[],[2474],{"_uid":2475,"hide":30,"theme":2476,"anchorId":24,"component":2477,"spacingTop":24,"hideOnDevices":2478,"spacingBottom":24,"floatingImages":2479,"variableOverrides":2480},"8990419c-27dc-4831-95e1-c4331d0417b6","light-theme","sectionSettings",[],[],[],"gestion-budgets-entreprise","fr/blog/gestion-budgets-entreprise",3920,[],"ea5e06e7-f86c-4cf8-86d2-e677f194ad78","2022-11-04T13:36:49.161Z",[],"blog/gestion-budgets-entreprise",[2490,2491,2492],{"path":2488,"name":60,"lang":66,"published":60},{"path":2488,"name":60,"lang":72,"published":60},{"path":2488,"name":60,"lang":74,"published":60},{"name":2494,"created_at":2495,"published_at":2496,"updated_at":2497,"id":2498,"uuid":2499,"content":2500,"slug":2630,"full_slug":2631,"sort_by_date":60,"position":2632,"tag_list":2633,"is_startpage":30,"parent_id":709,"meta_data":60,"group_id":2634,"first_published_at":2496,"release_id":60,"lang":66,"path":60,"alternates":2635,"default_full_slug":2636,"translated_slugs":2637},"Logiciel de suivi budgétaire : comment choisir l’outil adapté à votre entreprise ?","2026-10-30T13:20:16.323Z","2026-10-30T13:34:14.178Z","2026-10-30T13:35:05.059Z",236244239691256,"2e5e0d2d-1f5a-4ea9-8dbf-0f783086e9d3",{"_uid":2501,"title":2494,"topics":2502,"noIndex":30,"category":2511,"language":2520,"readTime":24,"component":680,"heroMedia":2521,"publishedAt":2529,"redirectUrl":24,"leadwallForm":2530,"listingImage":2531,"leadwallTitle":24,"metaDescription":2532,"bottomArticleCta":2533,"leadwallSubtitle":24,"isLeadwallEnabled":30,"componentsAfterTheArticle":2534,"leadwallVisibleParagraphs":24},"2955117f-e1c3-42a9-8617-6338ebfaa75f",[2503],{"name":78,"created_at":79,"published_at":80,"updated_at":81,"id":82,"uuid":83,"content":2504,"slug":95,"full_slug":96,"sort_by_date":60,"position":97,"tag_list":2505,"is_startpage":30,"parent_id":99,"meta_data":60,"group_id":100,"first_published_at":101,"release_id":60,"lang":66,"path":60,"alternates":2506,"default_full_slug":103,"translated_slugs":2507,"_stopResolving":75},{"_uid":93,"name":78,"component":94},[],[],[2508,2509,2510],{"path":103,"name":60,"lang":66,"published":60},{"path":103,"name":60,"lang":72,"published":60},{"path":103,"name":60,"lang":74,"published":60},{"name":668,"created_at":669,"published_at":16,"updated_at":670,"id":671,"uuid":672,"content":2512,"slug":680,"full_slug":681,"sort_by_date":60,"position":682,"tag_list":2514,"is_startpage":30,"parent_id":684,"meta_data":60,"group_id":685,"first_published_at":686,"release_id":60,"lang":66,"path":60,"alternates":2515,"default_full_slug":688,"translated_slugs":2516,"_stopResolving":75},{"_uid":674,"icon":2513,"name":668,"component":679},{"id":676,"alt":677,"name":24,"focus":24,"title":24,"filename":678,"copyright":24,"fieldtype":29,"is_external_url":30},[],[],[2517,2518,2519],{"path":688,"name":60,"lang":66,"published":60},{"path":688,"name":60,"lang":72,"published":60},{"path":688,"name":60,"lang":74,"published":60},[66],[2522],{"_uid":2523,"link":2524,"asset":2525,"caption":24,"component":432},"2659f3d3-1176-42d9-81e0-b73ebc51a312",{"id":24,"url":24,"linktype":221,"fieldtype":34,"cached_url":1785,"prep":75},{"id":2526,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":2527,"copyright":24,"fieldtype":29,"meta_data":2528,"is_external_url":30},236246895659711,"https://a.storyblok.com/f/146026/1248x832/5db30c8d96/budget-tool-compass.png",{},"2026-10-30 00:00",[],[],"Comparez les logiciels de suivi budgétaire : fonctionnalités, budget engagé, approbations, intégrations et critères pour choisir le bon outil.\n",[],[2535],{"cta":2536,"_uid":2537,"items":2538,"heading":2605,"reverse":30,"component":2309,"sectionSettings":2629},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[2539,2550,2561,2572,2583,2594],{"_uid":2540,"hide":30,"title":2541,"component":2173,"description":2542},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":50,"attrs":2543,"content":2544},{"backgroundColor":60},[2545],{"type":53,"attrs":2546,"content":2547},{"textAlign":60},[2548],{"text":2549,"type":57},"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":2551,"hide":30,"title":2552,"component":2173,"description":2553},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":50,"attrs":2554,"content":2555},{"backgroundColor":60},[2556],{"type":53,"attrs":2557,"content":2558},{"textAlign":60},[2559],{"text":2560,"type":57},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. Comparer les trois permet d’anticiper les dépassements au lieu de les constater à la clôture.",{"_uid":2562,"hide":30,"title":2563,"component":2173,"description":2564},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":50,"attrs":2565,"content":2566},{"backgroundColor":60},[2567],{"type":53,"attrs":2568,"content":2569},{"textAlign":60},[2570],{"text":2571,"type":57},"Excel peut suffire pour une petite structure avec une seule entité, peu de lignes budgétaires et peu d’utilisateurs. Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":2573,"hide":30,"title":2574,"component":2173,"description":2575},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":50,"attrs":2576,"content":2577},{"backgroundColor":60},[2578],{"type":53,"attrs":2579,"content":2580},{"textAlign":60},[2581],{"text":2582,"type":57},"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":2595,"hide":30,"title":2596,"component":2173,"description":2597},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":50,"attrs":2598,"content":2599},{"backgroundColor":60},[2600],{"type":53,"attrs":2601,"content":2602},{"textAlign":60},[2603],{"text":2604,"type":57},"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.",[2606],{"cta":2607,"_uid":2608,"title":2609,"layout":24,"eyebrow":2617,"subtitle":2624,"component":234,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2627,"sectionSettings":2628,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":50,"attrs":2610,"content":2611},{"backgroundColor":60},[2612],{"type":234,"attrs":2613,"content":2614},{"level":236,"textAlign":60},[2615],{"text":2616,"type":57},"Questions fréquentes sur les logiciels de suivi budgétaire",{"type":50,"attrs":2618,"content":2619},{"backgroundColor":60},[2620],{"type":53,"attrs":2621,"content":2622},{"textAlign":60},[2623],{"text":1017,"type":57},{"type":50,"content":2625},[2626],{"type":53},[],[],[],"logiciel-de-suivi-budgetaire","fr/blog/logiciel-de-suivi-budgetaire",-4040,[],"17487fd8-0530-4aa4-823b-229a64e08030",[],"blog/logiciel-de-suivi-budgetaire",[2638,2639,2640],{"path":2636,"name":60,"lang":66,"published":60},{"path":2636,"name":60,"lang":72,"published":60},{"path":2636,"name":60,"lang":74,"published":60},{"name":2642,"created_at":2643,"published_at":2644,"updated_at":2645,"id":2646,"uuid":2647,"content":2648,"slug":2761,"full_slug":2762,"sort_by_date":60,"position":2763,"tag_list":2764,"is_startpage":30,"parent_id":709,"meta_data":60,"group_id":2765,"first_published_at":2766,"release_id":60,"lang":66,"path":60,"alternates":2767,"default_full_slug":2768,"translated_slugs":2769},"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":2649,"title":2642,"topics":2650,"noIndex":30,"category":2659,"language":2668,"component":680,"heroMedia":2669,"publishedAt":2677,"redirectUrl":24,"listingImage":2678,"metaDescription":2679,"bottomArticleCta":2680,"componentsAfterTheArticle":2681},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[2651],{"name":78,"created_at":79,"published_at":80,"updated_at":81,"id":82,"uuid":83,"content":2652,"slug":95,"full_slug":96,"sort_by_date":60,"position":97,"tag_list":2653,"is_startpage":30,"parent_id":99,"meta_data":60,"group_id":100,"first_published_at":101,"release_id":60,"lang":66,"path":60,"alternates":2654,"default_full_slug":103,"translated_slugs":2655,"_stopResolving":75},{"_uid":93,"name":78,"component":94},[],[],[2656,2657,2658],{"path":103,"name":60,"lang":66,"published":60},{"path":103,"name":60,"lang":72,"published":60},{"path":103,"name":60,"lang":74,"published":60},{"name":668,"created_at":669,"published_at":16,"updated_at":670,"id":671,"uuid":672,"content":2660,"slug":680,"full_slug":681,"sort_by_date":60,"position":682,"tag_list":2662,"is_startpage":30,"parent_id":684,"meta_data":60,"group_id":685,"first_published_at":686,"release_id":60,"lang":66,"path":60,"alternates":2663,"default_full_slug":688,"translated_slugs":2664,"_stopResolving":75},{"_uid":674,"icon":2661,"name":668,"component":679},{"id":676,"alt":677,"name":24,"focus":24,"title":24,"filename":678,"copyright":24,"fieldtype":29,"is_external_url":30},[],[],[2665,2666,2667],{"path":688,"name":60,"lang":66,"published":60},{"path":688,"name":60,"lang":72,"published":60},{"path":688,"name":60,"lang":74,"published":60},[66],[2670],{"_uid":2671,"link":2672,"asset":2673,"caption":24,"component":432},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":24,"url":24,"linktype":221,"fieldtype":34,"cached_url":1785,"prep":75},{"id":2674,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":2675,"copyright":24,"fieldtype":29,"meta_data":2676,"is_external_url":30},164060175892697,"https://a.storyblok.com/f/146026/1536x1024/28f26daba2/1773976987824-w4lbcl.png",{},"2026-09-11 00:00",[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[2682],{"cta":2683,"_uid":2684,"items":2685,"heading":2736,"reverse":30,"component":2309,"sectionSettings":2760},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[2686,2703,2714,2725],{"_uid":2687,"hide":30,"title":2688,"component":2173,"description":2689},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":50,"attrs":2690,"content":2691},{"backgroundColor":60},[2692],{"type":53,"attrs":2693,"content":2694},{"textAlign":60},[2695,2697,2701],{"text":2696,"type":57},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":2698,"type":57,"marks":2699},"projet reporté",[2700],{"type":169},{"text":2702,"type":57},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":2704,"hide":30,"title":2705,"component":2173,"description":2706},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":50,"attrs":2707,"content":2708},{"backgroundColor":60},[2709],{"type":53,"attrs":2710,"content":2711},{"textAlign":60},[2712],{"text":2713,"type":57},"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":2715,"hide":30,"title":2716,"component":2173,"description":2717},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":50,"attrs":2718,"content":2719},{"backgroundColor":60},[2720],{"type":53,"attrs":2721,"content":2722},{"textAlign":60},[2723],{"text":2724,"type":57},"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.",[2737],{"cta":2738,"_uid":2739,"title":2740,"eyebrow":2748,"subtitle":2755,"component":234,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2758,"sectionSettings":2759,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":50,"attrs":2741,"content":2742},{"backgroundColor":60},[2743],{"type":234,"attrs":2744,"content":2745},{"level":236,"textAlign":60},[2746],{"text":2747,"type":57},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":50,"attrs":2749,"content":2750},{"backgroundColor":60},[2751],{"type":53,"attrs":2752,"content":2753},{"textAlign":60},[2754],{"text":1017,"type":57},{"type":50,"content":2756},[2757],{"type":53},[],[],[],"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",[2770,2771,2772],{"path":2768,"name":60,"lang":66,"published":60},{"path":2768,"name":60,"lang":72,"published":60},{"path":2768,"name":60,"lang":74,"published":60},1793980904791]