[{"data":1,"prerenderedAt":3223},["ShallowReactive",2],{"fr-blog/od-comptabilite":3,"fr-global-content":1001,"fr-article-global-content":2339,"fr-blog-article-more-articles-214317386":2591,"MarkdownRenderer_Spj2ODNP5acw8N9BtjrgKj0TFdUlsPXKFSNg5IRd8o":3216},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":988,"full_slug":989,"sort_by_date":25,"position":990,"tag_list":991,"is_startpage":28,"parent_id":992,"meta_data":25,"group_id":993,"first_published_at":994,"release_id":25,"lang":32,"path":25,"alternates":995,"default_full_slug":996,"translated_slugs":997},"OD Comptabilité : mode d’emploi pour réduire les risques ","2022-11-03T20:42:22.608Z","2026-09-27T07:18:51.298Z","2026-09-27T07:18:51.321Z",214317386,"3a97a9e3-c7c4-4c49-8730-a370934f35d6",{"_uid":11,"roles":12,"title":4,"author":42,"topics":91,"content":92,"noIndex":28,"category":849,"language":874,"component":862,"heroMedia":875,"sidebarCta":883,"publishedAt":884,"readingTime":885,"redirectUrl":52,"listingImage":886,"metaDescription":887,"bottomArticleCta":888,"componentsAfterTheArticle":889},"cf5a7188-9ef3-40db-ad3e-b4f1d253b9bf",[13],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":23,"full_slug":24,"sort_by_date":25,"position":26,"tag_list":27,"is_startpage":28,"parent_id":29,"meta_data":25,"group_id":30,"first_published_at":31,"release_id":25,"lang":32,"path":25,"alternates":33,"default_full_slug":34,"translated_slugs":35,"_stopResolving":41},"Finance Manager","2024-11-14T16:28:41.778Z","2026-03-12T10:47:18.012Z","2026-03-12T10:48:04.003Z",579108186,"ac906673-c199-4d4b-900d-b03772ebac22",{"_uid":21,"name":14,"component":22},"8ee7bc5e-ac5d-48c5-8424-e446196b1d39","tag","finance-manager","fr/blog/role/finance-manager",null,0,[],false,190903385,"bec0b063-2fa8-44a2-aefc-e1335f13ea22","2024-11-14T16:29:40.515Z","fr",[],"blog/role/finance-manager",[36,37,39],{"path":34,"name":25,"lang":32,"published":25},{"path":34,"name":25,"lang":38,"published":25},"de",{"path":34,"name":25,"lang":40,"published":25},"es",true,{"name":43,"created_at":44,"published_at":16,"updated_at":45,"id":46,"uuid":47,"content":48,"slug":78,"full_slug":79,"sort_by_date":25,"position":80,"tag_list":81,"is_startpage":28,"parent_id":82,"meta_data":25,"group_id":83,"first_published_at":84,"release_id":25,"lang":32,"path":25,"alternates":85,"default_full_slug":86,"translated_slugs":87,"_stopResolving":41},"Laurence Kermorgant","2022-10-19T17:43:32.473Z","2026-03-12T10:47:22.250Z",206167982,"ad5e9865-33b0-4e4f-87fb-87854da52c85",{"_uid":49,"name":43,"links":50,"picture":64,"lastName":66,"component":67,"firstName":68,"description":69},"7b6af6e6-4cef-414b-b406-e7f20b9f0876",[51],{"tag":52,"_uid":53,"icon":54,"link":58,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"","fc35f0d4-4b24-4a61-9b3e-74da38f7994c",{"id":55,"alt":52,"name":52,"focus":52,"title":52,"filename":56,"copyright":52,"fieldtype":57,"is_external_url":28},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",{"id":52,"url":59,"linktype":60,"fieldtype":61,"cached_url":59},"https://www.linkedin.com/in/laurence-kermorgant-5018a52/","url","multilink","primary","cta",{"alt":65,"name":52,"focus":52,"title":52,"filename":65,"copyright":52,"fieldtype":57,"is_external_url":28},"https://a.storyblok.com/f/146026/433x433/c873863fcb/laurence-kermorgant.jpeg","Kermorgant","author","Laurence",{"type":70,"content":71},"doc",[72],{"type":73,"content":74},"paragraph",[75],{"text":76,"type":77},"Laurence Kermorgant est rédactrice web SEO. Diplômée d'expertise comptable, Laurence a 30 ans d'expérience professionnelle dans les métiers de la banque, du commissariat aux comptes et de la finance d'entreprise. Elle a exercé principalement dans les secteurs de l'agroalimentaire et de la métallurgie, tant dans des PME françaises que des groupes anglo-saxons et américains.","text","laurence-kermorgant","fr/blog/author/laurence-kermorgant",-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z",[],"blog/author/laurence-kermorgant",[88,89,90],{"path":86,"name":25,"lang":32,"published":25},{"path":86,"name":25,"lang":38,"published":25},{"path":86,"name":25,"lang":40,"published":25},[],{"type":70,"attrs":93,"content":94},{"backgroundColor":25},[95,101,107,113,124,131,144,147,155,161,191,196,207,213,227,255,267,277,282,294,306,348,353,365,370,380,392,402,414,419,431,443,448,460,465,476,481,491,496,508,520,525,537,542,554,559,571,576,588,593,603,608,619,630,632,637,642,669,674,692,697,708,713,724,729,748,753,758,819,821,826,845,847],{"type":73,"attrs":96,"content":98},{"textAlign":25,"key":97},"p-0",[99],{"text":100,"type":77},"Paie, amortissements, TVA, provisions ou corrections d’erreurs font partie des opérations diverses, ces écritures qui ne passent ni par les journaux de ventes, ni par ceux des achats ou de trésorerie.",{"type":73,"attrs":102,"content":104},{"textAlign":25,"key":103},"p-1",[105],{"text":106,"type":77},"Au quotidien, leur organisation peut sembler secondaire. Lorsqu’un audit ou un contrôle fiscal arrive, il faut en revanche pouvoir retrouver rapidement ce qui a été enregistré, pourquoi, par qui et sur quelle base.",{"type":73,"attrs":108,"content":110},{"textAlign":25,"key":109},"p-2",[111],{"text":112,"type":77},"Bien structurer ses journaux d’OD permet donc de fiabiliser la comptabilité tout en facilitant les vérifications. Voici comment les organiser, les rendre plus lisibles et assurer la traçabilité de chaque écriture.",{"type":114,"attrs":115},"blok",{"id":116,"body":117},"a07e6c46-1fb5-44d6-b030-226a8b6d9c08",[118],{"_uid":119,"text":120,"color":121,"title":122,"component":123},"i-5a314068-f909-4880-8b1e-18b0a8f707da","- Une OD regroupe les charges et produits qui ne relèvent ni des ventes, ni des achats, ni de la trésorerie.\n- Les OD se classent en deux familles : les écritures centralisatrices (paie, amortissements, TVA, provisions) et les écritures réparatrices qui corrigent des erreurs antérieures.\n- Répartir les OD dans plusieurs journaux auxiliaires facilite le classement, la lecture du grand-livre et l'extourne automatique des provisions de fin de période.\n- Chaque OD doit s'appuyer sur une pièce justificative dématérialisée, y compris les écritures rectificatives.\n- Souvent manuelles, les OD sont particulièrement contrôlées par l'administration fiscale et les commissaires aux comptes.","orange","📌 À retenir","callout",{"type":125,"attrs":126,"content":128},"heading",{"level":127,"textAlign":25},2,[129],{"text":130,"type":77},"1 - Opération diverse (OD) en comptabilité : comment ça marche ?",{"type":73,"attrs":132,"content":134},{"textAlign":25,"key":133},"p-3",[135,137,142],{"text":136,"type":77},"Avant de détailler les conseils organisationnels pour la comptabilité des opérations diverses, voici un rappel du ",{"text":138,"type":77,"marks":139},"fonctionnement de ces types d’écritures",[140],{"type":141},"bold",{"text":143,"type":77},".",{"type":73,"attrs":145},{"textAlign":25,"key":146},"p-4",{"type":114,"attrs":148},{"id":149,"body":150},"a4aaf0c9-fb1c-49f0-afe3-b42c9476101c",[151],{"_uid":152,"html":153,"component":154},"i-a0242659-d0d5-4b19-9b4d-92721df42c98","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\">\u003Cspan class=\"hs-cta-node hs-cta-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\" id=\"hs-cta-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/8b3cf3c8-c94d-4521-a926-0ac941c98b3a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\" style=\"border-width:0px;\" height=\"490\" width=\"1374\" src=\"https://no-cache.hubspot.com/cta/default/2694209/8b3cf3c8-c94d-4521-a926-0ac941c98b3a.png\"  alt=\"ROI-calculator-outil-calculatrice-frais-professionnels-remboursement-coût\"/>\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, '8b3cf3c8-c94d-4521-a926-0ac941c98b3a', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":125,"attrs":156,"content":158},{"level":157,"textAlign":25},3,[159],{"text":160,"type":77},"1.1 - C’est quoi une opération diverse (OD) ?",{"type":73,"attrs":162,"content":164},{"textAlign":25,"key":163},"p-5",[165,167,171,173,189],{"text":166,"type":77},"Comme son nom l’indique, l’OD concerne ",{"text":168,"type":77,"marks":169},"divers types de charges ou de produits",[170],{"type":141},{"text":172,"type":77}," qui ne se classent pas dans les journaux comptables classiques. Ce ne sont donc pas des opérations relatives aux ventes, aux achats ou à la ",{"text":174,"type":77,"marks":175},"trésorerie",[176],{"type":177,"attrs":178},"link",{"href":179,"uuid":180,"anchor":25,"target":181,"linktype":182,"story":183},"/glossary/gestion-de-tresorerie","01a70b93-cabd-49a5-8d1a-390e49775b4d","_self","story",{"name":184,"id":185,"uuid":180,"slug":186,"url":187,"full_slug":188,"_stopResolving":41},"Gestion de trésorerie",482346465,"gestion-de-tresorerie","glossary/gestion-de-tresorerie","fr/glossaire/gestion-de-tresorerie",{"text":190,"type":77}," (caisse et banque). Cela peut vite devenir un fourre-tout ! C’est pourquoi, en général, les OD en comptabilité se répartissent dans plusieurs journaux, comme des tiroirs ou des étagères.",{"type":125,"attrs":192,"content":193},{"level":157,"textAlign":25},[194],{"text":195,"type":77},"1.2 - L’OD appartient à un journal comptable",{"type":73,"attrs":197,"content":199},{"textAlign":25,"key":198},"p-6",[200,202,206],{"text":201,"type":77},"Comme toute écriture en comptabilité, l’opération diverse se rattache à un journal comptable auxiliaire. Rappelons rapidement les ",{"text":203,"type":77,"marks":204},"obligations légales en matière de journaux",[205],{"type":141},{"text":143,"type":77},{"type":125,"attrs":208,"content":210},{"level":209,"textAlign":25},4,[211],{"text":212,"type":77},"a - Obligation de journal comptable",{"type":73,"attrs":214,"content":216},{"textAlign":25,"key":215},"p-7",[217,219,225],{"text":218,"type":77},"Pour les entreprises soumises au régime réel d’imposition, les pièces comptables obligatoires, comme le rappelle le ",{"text":220,"type":77,"marks":221},"site entreprendre.service.public.fr",[222],{"type":177,"attrs":223},{"href":224,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://entreprendre.service-public.fr/vosdroits/F21852",{"text":226,"type":77},", comprennent :",{"type":228,"content":229},"bullet_list",[230,239,247],{"type":231,"content":232},"list_item",[233],{"type":73,"attrs":234,"content":236},{"textAlign":25,"key":235},"p-8",[237],{"text":238,"type":77},"le livre d’inventaire ;",{"type":231,"content":240},[241],{"type":73,"attrs":242,"content":244},{"textAlign":25,"key":243},"p-9",[245],{"text":246,"type":77},"le livre-journal ;",{"type":231,"content":248},[249],{"type":73,"attrs":250,"content":252},{"textAlign":25,"key":251},"p-10",[253],{"text":254,"type":77},"le grand-livre.",{"type":73,"attrs":256,"content":258},{"textAlign":25,"key":257},"p-11",[259,261,265],{"text":260,"type":77},"Le Code de commerce (article R123-173) ",{"text":262,"type":77,"marks":263},"impose la tenue d'un livre-journal et d'un grand-livre",[264],{"type":141},{"text":266,"type":77},". Le livre d'inventaire ne figure plus parmi les livres comptables obligatoires depuis le 1er janvier 2016 (décret n° 2015-903 du 23 juillet 2015) ; l'inventaire annuel des actifs et passifs reste toutefois exigé.",{"type":73,"attrs":268,"content":270},{"textAlign":25,"key":269},"p-12",[271,275],{"text":272,"type":77,"marks":273},"Le livre-journal",[274],{"type":141},{"text":276,"type":77}," sert à l’enregistrement chronologique de toutes les opérations une à une et jour après jour, quelles que soient leurs natures. Chaque écriture comporte la date, la référence qui permet de retrouver la pièce justificative et la source de la donnée comptabilisée.",{"type":125,"attrs":278,"content":279},{"level":209,"textAlign":25},[280],{"text":281,"type":77},"b - Les différents journaux d’OD en comptabilité",{"type":73,"attrs":283,"content":285},{"textAlign":25,"key":284},"p-13",[286,288,292],{"text":287,"type":77},"Dans la pratique, le livre-journal se décompose en ",{"text":289,"type":77,"marks":290},"journaux auxiliaires",[291],{"type":141},{"text":293,"type":77}," afin de classer les écritures comptables par nature. Le ou les journaux d’OD constituent donc des journaux auxiliaires tout comme ceux relatifs aux achats, aux ventes ou à la trésorerie.",{"type":73,"attrs":295,"content":297},{"textAlign":25,"key":296},"p-14",[298,300,304],{"text":299,"type":77},"Dans la plupart des PME, l’organisation de la comptabilité prévoit ",{"text":301,"type":77,"marks":302},"plusieurs journaux d’OD afin de répartir les écritures selon",[303],{"type":141},{"text":305,"type":77}," :",{"type":228,"content":307},[308,316,324,332,340],{"type":231,"content":309},[310],{"type":73,"attrs":311,"content":313},{"textAlign":25,"key":312},"p-15",[314],{"text":315,"type":77},"leur origine comme pour le journal de paie ou le journal des amortissements ;",{"type":231,"content":317},[318],{"type":73,"attrs":319,"content":321},{"textAlign":25,"key":320},"p-16",[322],{"text":323,"type":77},"le type d’écritures (centralisation d’écritures ou régularisations diverses d’erreurs par exemple) ;",{"type":231,"content":325},[326],{"type":73,"attrs":327,"content":329},{"textAlign":25,"key":328},"p-17",[330],{"text":331,"type":77},"leur paramétrage technique dans le logiciel (journaux d’OD extournables et d’OD non extournables notamment) ;",{"type":231,"content":333},[334],{"type":73,"attrs":335,"content":337},{"textAlign":25,"key":336},"p-18",[338],{"text":339,"type":77},"le niveau d’imputation comptable (OD de comptabilité générale ou OD analytiques pures) ;",{"type":231,"content":341},[342],{"type":73,"attrs":343,"content":345},{"textAlign":25,"key":344},"p-19",[346],{"text":347,"type":77},"l’origine dans l’entreprise, la BU, l’activité, l’établissement, le service, etc.",{"type":125,"attrs":349,"content":350},{"level":157,"textAlign":25},[351],{"text":352,"type":77},"1.3 - Quels sont les types d’opérations diverses en comptabilité ?",{"type":73,"attrs":354,"content":356},{"textAlign":25,"key":355},"p-20",[357,359,363],{"text":358,"type":77},"Les OD se répartissent en deux grandes catégories, ",{"text":360,"type":77,"marks":361},"les écritures centralisatrices et les réparatrices",[362],{"type":141},{"text":364,"type":77},". Elles ne poursuivent pas les mêmes objectifs et n’entraînent pas les mêmes types de contrôles.",{"type":125,"attrs":366,"content":367},{"level":209,"textAlign":25},[368],{"text":369,"type":77},"a - OD de centralisation en comptabilité",{"type":73,"attrs":371,"content":373},{"textAlign":25,"key":372},"p-21",[374,378],{"text":375,"type":77,"marks":376},"Les écritures relatives à la paie",[377],{"type":141},{"text":379,"type":77}," (salaires et charges sociales) se préparent dans un logiciel de paie. Elles entrent en comptabilité par transfert automatique, intégration de fichier voire parfois par une saisie manuelle. Le journal d’OD de paie correspond donc à la centralisation des informations issues de l’application RH.",{"type":73,"attrs":381,"content":383},{"textAlign":25,"key":382},"p-22",[384,386,390],{"text":385,"type":77},"Citons aussi les écritures de ",{"text":387,"type":77,"marks":388},"dotation aux amortissements",[389],{"type":141},{"text":391,"type":77},". Elles proviennent de calculs réalisés dans le module immobilisations de l’ERP ou dans un logiciel spécifique. Ces mouvements comptables généralement non extournables sont des charges ou des produits calculés par opposition à des achats, des ventes ou de la trésorerie.",{"type":73,"attrs":393,"content":395},{"textAlign":25,"key":394},"p-23",[396,400],{"text":397,"type":77,"marks":398},"Quant à la TVA",[399],{"type":141},{"text":401,"type":77},", à l’issue de la déclaration de la taxe, il convient d’enregistrer l’écriture correspondante. C’est également une OD centralisatrice.",{"type":73,"attrs":403,"content":405},{"textAlign":25,"key":404},"p-24",[406,408,412],{"text":407,"type":77},"Enfin, parmi cette catégorie d’opérations diverses, vous pouvez retrouver des écritures relatives aux stocks de fin de mois, des provisions pour factures à établir ou à recevoir, etc. Ce sont ",{"text":409,"type":77,"marks":410},"diverses écritures nécessaires pour les situations",[411],{"type":141},{"text":413,"type":77}," mensuelles comme pour le bilan de l’exercice.",{"type":125,"attrs":415,"content":416},{"level":209,"textAlign":25},[417],{"text":418,"type":77},"b - OD de régularisation d’écritures précédentes",{"type":73,"attrs":420,"content":422},{"textAlign":25,"key":421},"p-25",[423,425,429],{"text":424,"type":77},"Ces ",{"text":426,"type":77,"marks":427},"opérations diverses, dites réparatrices,",[428],{"type":141},{"text":430,"type":77}," correspondent à des rectifications de mauvaises imputations comptables antérieures, à des erreurs de sens, de montant, de code comptable, etc. Elles peuvent affecter des saisies initiales tant dans les ventes, les achats, les comptes de banque ou de caisse. Leur justification et leur traçabilité revêtent d’autant plus d’importance qu’elles corrigent des anomalies.",{"type":73,"attrs":432,"content":434},{"textAlign":25,"key":433},"p-26",[435,437,441],{"text":436,"type":77},"Parfois, ces OD sont de faibles montants et générées automatiquement selon les niveaux autorisés par le paramétrage comptable. C’est le cas des ",{"text":438,"type":77,"marks":439},"écarts de lettrage d",[440],{"type":141},{"text":442,"type":77},"es comptes de tiers.",{"type":125,"attrs":444,"content":445},{"level":127,"textAlign":25},[446],{"text":447,"type":77},"2 - Comment optimiser la gestion des journaux d’OD en comptabilité ?",{"type":73,"attrs":449,"content":451},{"textAlign":25,"key":450},"p-27",[452,454,458],{"text":453,"type":77},"Les OD sont par définition diverses et souvent manuelles. Ce sont autant de raisons de bien ",{"text":455,"type":77,"marks":456},"structurer vos journaux comptables d’OD",[457],{"type":141},{"text":459,"type":77}," pour rationaliser le classement, la gestion des écritures voire leur extourne.",{"type":125,"attrs":461,"content":462},{"level":157,"textAlign":25},[463],{"text":464,"type":77},"2.1 - Objectifs d’une structuration des écritures d’opérations diverses",{"type":73,"attrs":466,"content":468},{"textAlign":25,"key":467},"p-28",[469,471,475],{"text":470,"type":77},"En organisant de manière rationnelle et détaillée les données, vous poursuivez plusieurs objectifs intéressants pour une gestion financière sereine. En tant que DAF, prenez ce sujet en main avec le responsable comptable afin de ",{"text":472,"type":77,"marks":473},"l’aider à structurer l’information au mieux",[474],{"type":141},{"text":143,"type":77},{"type":125,"attrs":477,"content":478},{"level":209,"textAlign":25},[479],{"text":480,"type":77},"a - Rendre lisibles les écritures diverses par un classement par nature",{"type":73,"attrs":482,"content":484},{"textAlign":25,"key":483},"p-29",[485,489],{"text":486,"type":77,"marks":487},"La démultiplication des journaux d’OD",[488],{"type":141},{"text":490,"type":77}," en comptabilité sert tout d’abord à ranger les mouvements comptables de manière fine. Dans une garde-robe, vous ne mélangez pas les différents types de vêtements sur la même étagère ou tiroir. Pour les écritures diverses, il en va de même. N’hésitez pas à créer des journaux par nature, utilisation, origine, etc. Le code journal facilite l’analyse et la lecture du grand livre.",{"type":125,"attrs":492,"content":493},{"level":209,"textAlign":25},[494],{"text":495,"type":77},"b - Automatiser les extournes d’écritures comptables",{"type":73,"attrs":497,"content":499},{"textAlign":25,"key":498},"p-30",[500,502,506],{"text":501,"type":77},"Pour les situations comptables mensuelles, vous faites saisir les stocks de fin de mois, les provisions FNP (factures non parvenues) ou FAE (factures à établir). En général, ces écritures de fin de période se contrepassent en début de période suivante. On parle ",{"text":503,"type":77,"marks":504},"d’extourne de l’OD",[505],{"type":141},{"text":507,"type":77},", soit la passation d’une écriture exactement inversée au débit comme au crédit.",{"type":73,"attrs":509,"content":511},{"textAlign":25,"key":510},"p-31",[512,514,518],{"text":513,"type":77},"Évidemment, ",{"text":515,"type":77,"marks":516},"ce type de traitement s’automatise",[517],{"type":141},{"text":519,"type":77}," pour gagner du temps et fiabiliser aussi l’opération. Ainsi, en isolant les écritures dans un journal d’OD extournable par opposition à un journal d’OD non extournable, l’entreprise rationalise ses processus comptables. L’extourne de tout le journal d’OD s’effectue alors en quelques clics.",{"type":125,"attrs":521,"content":522},{"level":209,"textAlign":25},[523],{"text":524,"type":77},"c - Identifier rapidement les sources des écritures au grand livre",{"type":73,"attrs":526,"content":528},{"textAlign":25,"key":527},"p-32",[529,531,535],{"text":530,"type":77},"Disposer de plusieurs journaux d’opérations diverses signifie qu’au grand-livre les écritures présentent plusieurs codes journaux. Ceci permet d’identifier immédiatement la nature de l’écriture pour les lecteurs avertis, comptables, contrôleurs de gestion ou auditeurs. ",{"text":532,"type":77,"marks":533},"La traçabilité des pièces justificatives",[534],{"type":141},{"text":536,"type":77}," est ainsi facilitée. N’oubliez pas que c’est un point essentiel en comptabilité, d’autant plus pour des opérations diverses.",{"type":125,"attrs":538,"content":539},{"level":157,"textAlign":25},[540],{"text":541,"type":77},"2.2 - Démultiplier les journaux d’OD, ça se pilote",{"type":73,"attrs":543,"content":545},{"textAlign":25,"key":544},"p-33",[546,548,552],{"text":547,"type":77},"Répartir les OD de la comptabilité dans plusieurs journaux, c’est bien. Mais, cette opération exige un pilotage sans quoi le désordre risque de survenir très vite. Ainsi, ",{"text":549,"type":77,"marks":550},"chaque journal d’OD doit faire l’objet d’un paramétrage",[551],{"type":141},{"text":553,"type":77}," précis dans le logiciel de comptabilité. Gestion de son ouverture, de sa fermeture, comptes autorisés pour mouvementer ce journal, personnes habilitées à saisir les écritures, extourne automatique ou non, etc., voilà autant de critères à définir pour chaque journal d’OD.",{"type":125,"attrs":555,"content":556},{"level":157,"textAlign":25},[557],{"text":558,"type":77},"2.3 - Les OD se justifient par des pièces",{"type":73,"attrs":560,"content":562},{"textAlign":25,"key":561},"p-34",[563,565,569],{"text":564,"type":77},"Comme évoqué, ",{"text":566,"type":77,"marks":567},"toute écriture comptable qui figure au grand livre doit se justifier",[568],{"type":141},{"text":570,"type":77},". Assurez-vous que chaque OD fait l’objet d’une pièce dématérialisée appuyant l’écriture, y compris pour les OD rectificatives d’erreurs. Cet aspect se contrôle notamment par sondages et par l’existence d’un dossier comptable à l’appui de chaque situation de fin de mois.",{"type":125,"attrs":572,"content":573},{"level":157,"textAlign":25},[574],{"text":575,"type":77},"2.4 - Le cas des OD de paie (exemple d’OD centralisatrice)",{"type":73,"attrs":577,"content":579},{"textAlign":25,"key":578},"p-35",[580,582,586],{"text":581,"type":77},"Généralement, le traitement consiste à intégrer un fichier en comptabilité qui provient du logiciel de paie par interface automatisé. Ce type d’opération exige aussi de ",{"text":583,"type":77,"marks":584},"bien paramétrer le processus",[585],{"type":141},{"text":587,"type":77}," qui se réalise parfois en traitement batch durant la nuit. Il y a lieu de surveiller les états d’anomalies et de rejets et de gérer les erreurs d’intégration en comptabilité. S’agissant de données sensibles, c’est souvent seulement le responsable comptable qui est autorisé à s’en charger.",{"type":125,"attrs":589,"content":590},{"level":127,"textAlign":25},[591],{"text":592,"type":77},"3 - Les opérations diverses : des informations à contrôler",{"type":73,"attrs":594,"content":595},{"textAlign":25,"key":97},[596,598,602],{"text":597,"type":77},"Les OD en comptabilité constituent souvent une manne intéressante à contrôler tant pour l’administration fiscale que pour les auditeurs légaux. Dans la mesure où une partie correspond à des rectifications d’erreurs et qu’il s’agit d’écritures parfois manuelles, ",{"text":599,"type":77,"marks":600},"le risque semble supérieur pour ces mouvements comptables",[601],{"type":141},{"text":143,"type":77},{"type":125,"attrs":604,"content":605},{"level":157,"textAlign":25},[606],{"text":607,"type":77},"3.1 - OD en comptabilité et audit par les commissaires aux comptes",{"type":73,"attrs":609,"content":610},{"textAlign":25,"key":103},[611,613,617],{"text":612,"type":77},"Les auditeurs qui interviennent dans le cadre de leur mission légale effectuent diverses vérifications ",{"text":614,"type":77,"marks":615},"selon le niveau de risque estimé",[616],{"type":141},{"text":618,"type":77}," lors de l’analyse du contrôle interne. Les OD de la comptabilité, voilà un poste intéressant de leur point de vue.",{"type":73,"attrs":620,"content":621},{"textAlign":25,"key":109},[622,624,628],{"text":623,"type":77},"Ils réalisent un traitement des journaux d’OD grâce à des outils spécifiques qui aident à ",{"text":625,"type":77,"marks":626},"détecter les anomalies potentielles",[627],{"type":141},{"text":629,"type":77},". Par exemple, ils contrôlent particulièrement les mouvements dont le sens semble illogique. Ils tiennent compte des mots inclus dans le libellé de chaque écriture comme « erreur », « remboursement », « trop payé » ou « trop perçu », etc. Ils s’attachent aussi à vérifier les accès autorisés à la passation des OD selon les journaux ainsi que les heures et jours de saisie réelle.",{"type":73,"attrs":631},{"textAlign":25,"key":133},{"type":114,"attrs":633},{"id":149,"body":634},[635],{"_uid":636,"html":153,"component":154},"i-85c79dae-63a9-4929-b944-0e9a60320a03",{"type":125,"attrs":638,"content":639},{"level":157,"textAlign":25},[640],{"text":641,"type":77},"3.2 - OD en comptabilité et contrôle fiscal",{"type":73,"attrs":643,"content":644},{"textAlign":25,"key":146},[645,647,653,655,659,661,667],{"text":646,"type":77},"De la même manière, lors d'un ",{"text":648,"type":77,"marks":649},"contrôle fiscal",[650],{"type":177,"attrs":651},{"href":652,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/blog/controle-fiscal-entreprise/",{"text":654,"type":77},", les écritures du type opérations diverses sont particulièrement sondées. ",{"text":656,"type":77,"marks":657},"Le FEC (fichier des écritures comptables)",[658],{"type":141},{"text":660,"type":77}," constitue la base de l'intervention de vérification fiscale pour l'administration. Parmi ses ",{"text":662,"type":77,"marks":663},"18 champs obligatoires",[664],{"type":177,"attrs":665},{"href":666,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://bofip.impots.gouv.fr/bofip/9028-PGP.html/identifiant=BOI-CF-IOR-60-40-20-20170607",{"text":668,"type":77},", définis par l'article A47 A-1 du Livre des procédures fiscales, se trouve le code journal. L'inspecteur examine les mêmes types d'anomalies que celles identifiées par un commissaire aux comptes.",{"type":125,"attrs":670,"content":671},{"level":157,"textAlign":25},[672],{"text":673,"type":77},"3.3 - OD en comptabilité, une source de contrôle en interne",{"type":73,"attrs":675,"content":676},{"textAlign":25,"key":163},[677,679,684,686,690],{"text":678,"type":77},"Afin de réduire les risques que peuvent comporter les OD en comptabilité et d’anticiper les interventions d’auditeurs externes ou d’un ",{"text":648,"type":77,"marks":680},[681],{"type":177,"attrs":682},{"href":683,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://blog.spendesk.com/fr/contr%C3%B4le-fiscal-entreprise",{"text":685,"type":77},", surveillez vos OD. Plus vous réalisez des vérifications et sondages périodiques, notamment lors de l’établissement des situations mensuelles, plus vous fiabilisez votre comptabilité. Assurez-vous que ces ",{"text":687,"type":77,"marks":688},"OD comptables sont toutes justifiées",[689],{"type":141},{"text":691,"type":77}," par un document dématérialisé aisément traçable en cas de contrôle.",{"type":125,"attrs":693,"content":694},{"level":157,"textAlign":25},[695],{"text":696,"type":77},"3.4 - Tendre vers une limitation des OD réparatrices",{"type":73,"attrs":698,"content":699},{"textAlign":25,"key":198},[700,702,706],{"text":701,"type":77},"Évidemment, ce sont les OD de nature rectificative qui sont susceptibles de contenir le plus d’anomalies, car elles ",{"text":703,"type":77,"marks":704},"ne correspondent pas à un traitement de flux régulier",[705],{"type":141},{"text":707,"type":77}," et de masse. Plus vous parvenez à réduire ces écritures, plus votre comptabilité se révèle sûre et fiable. Alors, comment procéder ?",{"type":125,"attrs":709,"content":710},{"level":209,"textAlign":25},[711],{"text":712,"type":77},"a - Comment diminuer au maximum les OD réparatrices ?",{"type":73,"attrs":714,"content":715},{"textAlign":25,"key":215},[716,718,722],{"text":717,"type":77},"Le ",{"text":719,"type":77,"marks":720},"contrôle des interfaces",[721],{"type":141},{"text":723,"type":77}," des achats, ventes et flux financiers participe à cette sécurisation. Bon nombre d’écritures du type OD rectificatives correspondent à des soucis de paramétrage dans les applications comme la gestion commerciale ou celle des achats. Les factures se déversent dans les mauvais comptes ou centres de coûts voire à des dates comptables erronées par exemple.",{"type":125,"attrs":725,"content":726},{"level":209,"textAlign":25},[727],{"text":728,"type":77},"b - Les outils qui aident à rationaliser les flux comptables",{"type":73,"attrs":730,"content":731},{"textAlign":25,"key":235},[732,734,738,740,746],{"text":733,"type":77},"En utilisant des ",{"text":735,"type":77,"marks":736},"applications dématérialisées",[737],{"type":141},{"text":739,"type":77}," qui traitent l’intégralité des dépenses de la commande au règlement, vous gagnez en fiabilité et en efficacité. Par exemple, avec la plateforme Spendesk, vous disposez d’un ",{"text":741,"type":77,"marks":742},"outil complet d’automatisation comptable",[743],{"type":177,"attrs":744},{"href":745,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/platform/accounting-automation/",{"text":747,"type":77},". Vous pouvez le paramétrer finement tant pour la comptabilité générale qu’analytique. C’est la garantie de limiter les OD rectificatives.",{"type":125,"attrs":749,"content":750},{"level":127,"textAlign":25},[751],{"text":752,"type":77},"4 - Les étapes pour enregistrer correctement une écriture d'OD dans un journal",{"type":73,"attrs":754,"content":755},{"textAlign":25,"key":243},[756],{"text":757,"type":77},"Enregistrer une OD sans risque tient à cinq étapes : choisir le bon journal, dater et référencer l'écriture, joindre la pièce justificative, paramétrer le journal et contrôler avant la clôture.",{"type":759,"attrs":760,"content":763},"ordered_list",{"order":761,"key":762},1,"ol-0",[764,775,786,797,808],{"type":231,"content":765},[766],{"type":73,"attrs":767,"content":768},{"textAlign":25,"key":251},[769,773],{"text":770,"type":77,"marks":771},"Choisir le journal d'OD adapté à la nature de l'écriture.",[772],{"type":141},{"text":774,"type":77}," Rattachez chaque OD au journal auxiliaire correspondant, paie, amortissements, TVA ou régularisation, comme toute écriture comptable.",{"type":231,"content":776},[777],{"type":73,"attrs":778,"content":779},{"textAlign":25,"key":257},[780,784],{"text":781,"type":77,"marks":782},"Renseigner la date, la référence et la source.",[783],{"type":141},{"text":785,"type":77}," Chaque écriture porte la date, la référence qui permet de retrouver la pièce justificative et la source de la donnée comptabilisée.",{"type":231,"content":787},[788],{"type":73,"attrs":789,"content":790},{"textAlign":25,"key":269},[791,795],{"text":792,"type":77,"marks":793},"Joindre une pièce justificative dématérialisée.",[794],{"type":141},{"text":796,"type":77}," Toute écriture qui figure au grand livre se justifie par un document dématérialisé, y compris les OD rectificatives.",{"type":231,"content":798},[799],{"type":73,"attrs":800,"content":801},{"textAlign":25,"key":284},[802,806],{"text":803,"type":77,"marks":804},"Paramétrer le journal avant la saisie.",[805],{"type":141},{"text":807,"type":77}," Définissez les comptes autorisés, les personnes habilitées et le caractère extournable ou non du journal.",{"type":231,"content":809},[810],{"type":73,"attrs":811,"content":812},{"textAlign":25,"key":296},[813,817],{"text":814,"type":77,"marks":815},"Contrôler par sondages avant la clôture.",[816],{"type":141},{"text":818,"type":77}," Vérifiez les OD par sondages et via le dossier de fin de mois pour fiabiliser chaque situation.",{"type":125,"attrs":820},{"level":127,"textAlign":25},{"type":125,"attrs":822,"content":823},{"level":127,"textAlign":25},[824],{"text":825,"type":77},"Surveillez et organisez les OD en comptabilité",{"type":73,"attrs":827,"content":828},{"textAlign":25,"key":312},[829,831,835,837,843],{"text":830,"type":77},"C’est l’assurance de fiabiliser sa comptabilité, de limiter les risques d’erreurs et de faciliter les audits et vérifications diverses. ",{"text":832,"type":77,"marks":833},"En rationalisant, automatisant et dématérialisant les flux financiers",[834],{"type":141},{"text":836,"type":77},", vous réduisez aussi le besoin d’OD comptables. Spendesk se tient à vos côtés pour simplifier le suivi de vos dépenses professionnelles. Organisons une ",{"text":838,"type":77,"marks":839},"démonstration de notre plateforme",[840],{"type":177,"attrs":841},{"href":842,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/schedule-a-demo/",{"text":844,"type":77},", vous percevrez mieux l’apport de nos outils pour votre direction financière.",{"type":73,"attrs":846},{"textAlign":25,"key":320},{"type":73,"attrs":848},{"textAlign":25,"key":328},{"name":850,"created_at":851,"published_at":16,"updated_at":852,"id":853,"uuid":854,"content":855,"slug":862,"full_slug":863,"sort_by_date":25,"position":26,"tag_list":864,"is_startpage":28,"parent_id":865,"meta_data":25,"group_id":866,"first_published_at":867,"release_id":25,"lang":32,"path":25,"alternates":868,"default_full_slug":869,"translated_slugs":870,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":856,"icon":857,"name":850,"component":861},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":858,"alt":859,"name":52,"focus":52,"title":52,"filename":860,"copyright":52,"fieldtype":57,"is_external_url":28},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",[871,872,873],{"path":869,"name":25,"lang":32,"published":25},{"path":869,"name":25,"lang":38,"published":25},{"path":869,"name":25,"lang":40,"published":25},[32],[876],{"_uid":877,"asset":878,"shadow":28,"caption":52,"overlay":881,"component":882},"52cea31e-67fc-4c1b-a389-0287cd99ccd1",{"alt":879,"name":52,"focus":52,"title":52,"filename":880,"copyright":52,"fieldtype":57,"is_external_url":28},"od-comptabilité","https://a.storyblok.com/f/146026/1190x670/4a6006c786/blog-visual_od_comptabilit-c3-a9150-1.png",[],"image",[],"2023-01-12 00:00","8",[],"Tout CFO en entreprise cherche à réduire les zones de risques financiers. Bien piloter ses OD en comptabilité fait partie des points sensibles.",[],[890],{"_uid":891,"items":892,"heading":961,"reverse":28,"component":979,"sectionSettings":980},"274e66c5-b01f-4dee-8f87-467bcd734ac7",[893,903,912,921,930,939,950],{"_uid":894,"title":895,"component":896,"description":897},"13f399c0-b109-4de3-b494-2bd1cdbf720e","Qu'est-ce que la gestion des dépenses en entreprise ?","faqItem",{"type":70,"content":898},[899],{"type":73,"content":900},[901],{"text":902,"type":77},"La gestion des dépenses est le processus qui centralise et contrôle toutes les dépenses professionnelles. Spendesk centralise paiements, justificatifs et reporting en temps réel grâce à des cartes physiques et virtuelles, des notes de frais automatisées et des règles d'approbation. Ces fonctionnalités permettent de catégoriser les dépenses, appliquer les bons taux de TVA et préparer les écritures comptables pour la réconciliation.",{"_uid":904,"title":905,"component":896,"description":906},"f53b0d1f-8e91-4208-aba9-6af8fd8c4729","Comment fonctionne Spendesk ?",{"type":70,"content":907},[908],{"type":73,"content":909},[910],{"text":911,"type":77},"Spendesk centralise les moyens de paiement et automatise les flux de dépenses pour les équipes financières. Les employés utilisent des cartes physiques ou virtuelles et créent des notes de frais via l’application mobile; Spendesk applique des règles d'approbation, contrôle les budgets en temps réel et rassemble justificatifs et données pour exporter des écritures vers les logiciels comptables.",{"_uid":913,"title":914,"component":896,"description":915},"7bba03b5-77f0-4825-b16e-d15d6e05f63d","Comment Spendesk facilite-t-il la réconciliation comptable des opérations diverses (OD) ?",{"type":70,"content":916},[917],{"type":73,"content":918},[919],{"text":920,"type":77},"Spendesk facilite la réconciliation des OD en associant automatiquement justificatifs aux transactions, en appliquant des règles de codification et en générant des journaux comptables exportables. La fonctionnalité d’export d’écritures (CSV/Intégrations Sage, QuickBooks, Xero) et le mapping des comptes accélèrent le rapprochement et réduisent les saisies manuelles pour les équipes comptables.",{"_uid":922,"title":923,"component":896,"description":924},"ab8bf533-3e07-48cf-adcd-e652d514e590","Quels justificatifs comptables Spendesk collecte-t-il pour les opérations diverses ?",{"type":70,"content":925},[926],{"type":73,"content":927},[928],{"text":929,"type":77},"Spendesk collecte et archive automatiquement les justificatifs tels que factures, reçus, tickets et notes de frais via l’application mobile avec OCR. La plateforme attache ces pièces aux transactions correspondantes, conserve les images horodatées et propose des rappels pour justificatifs manquants, simplifiant les audits et la tenue des pièces justificatives comptables.",{"_uid":931,"title":932,"component":896,"description":933},"f63fef14-d0f1-488f-a80d-9d03e66a20f7","Comment exporter les écritures comptables depuis Spendesk vers un logiciel comptable ?",{"type":70,"content":934},[935],{"type":73,"content":936},[937],{"text":938,"type":77},"Spendesk exporte les écritures comptables au format CSV ou via intégrations directes (Sage, QuickBooks, Xero) avec mappings de comptes et taux de TVA. La fonctionnalité d’export génère des journaux OD prêts à l’import, conserve les justificatifs liés et réduit considérablement le travail de saisie manuelle pour le service comptable.",{"_uid":940,"hide":28,"title":941,"component":896,"description":942},"43d3909c-5c94-4f43-b6c5-84c4fe5cf9cc","Comment corriger une écriture comptable erronée sans affecter les bilans ?",{"type":70,"attrs":943,"content":944},{"backgroundColor":25},[945],{"type":73,"attrs":946,"content":947},{"textAlign":25,"key":97},[948],{"text":949,"type":77},"Passez une OD réparatrice qui contrepasse l'écriture fautive par une écriture exactement inversée au débit et au crédit, plutôt que de modifier la saisie initiale. Documentez la correction, sens, montant et code comptable, avec une pièce justificative dématérialisée et conservez-la au moins 6 ans. 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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":2869,"hide":28,"title":2870,"component":896,"description":2871},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":70,"attrs":2872,"content":2873},{"backgroundColor":25},[2874],{"type":73,"attrs":2875,"content":2876},{"textAlign":25},[2877],{"text":2878,"type":77},"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":2891,"hide":28,"title":2892,"component":896,"description":2893},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":70,"attrs":2894,"content":2895},{"backgroundColor":25},[2896],{"type":73,"attrs":2897,"content":2898},{"textAlign":25},[2899],{"text":2900,"type":77},"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. Les deux solutions peuvent être complémentaires.",{"_uid":2902,"hide":28,"title":2903,"component":896,"description":2904},"7279dbe6-c90c-486e-a752-3effae3fca89","Quelles intégrations vérifier avant de choisir un outil ?",{"type":70,"attrs":2905,"content":2906},{"backgroundColor":25},[2907],{"type":73,"attrs":2908,"content":2909},{"textAlign":25},[2910],{"text":2911,"type":77},"Vérifiez l’intégration avec votre logiciel comptable, votre ERP, votre outil de paie si nécessaire et vos systèmes de paiement. Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":2913,"hide":28,"title":2914,"component":896,"description":2915},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":70,"attrs":2916,"content":2917},{"backgroundColor":25},[2918],{"type":73,"attrs":2919,"content":2920},{"textAlign":25},[2921],{"text":2922,"type":77},"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.",[2924],{"cta":2925,"_uid":2926,"title":2927,"layout":52,"eyebrow":2935,"subtitle":2942,"component":125,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2945,"sectionSettings":2946,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":70,"attrs":2928,"content":2929},{"backgroundColor":25},[2930],{"type":125,"attrs":2931,"content":2932},{"level":127,"textAlign":25},[2933],{"text":2934,"type":77},"Questions fréquentes sur les logiciels de suivi 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00:00",[],[],"Délais de paiement fournisseurs en France : règles légales, calcul des échéances, exceptions, pénalités et bonnes pratiques pour éviter les retards.",[],[3015],{"cta":3016,"_uid":3017,"items":3018,"heading":3180,"reverse":28,"component":979,"sectionSettings":3204},[],"e26fe26e-a1cc-408d-b232-74816caf335e",[3019,3039,3066,3088,3103],{"_uid":3020,"hide":28,"title":3021,"component":896,"description":3022},"b7e951af-27d1-446d-bf13-2c8e21508c90","Peut-on dépasser 60 jours de délai de paiement ?",{"type":70,"attrs":3023,"content":3024},{"backgroundColor":25},[3025,3034],{"type":73,"attrs":3026,"content":3027},{"textAlign":25},[3028,3032],{"text":3029,"type":77,"marks":3030},"Dans le régime général, non.",[3031],{"type":141},{"text":3033,"type":77}," Le délai convenu ne peut pas dépasser 60 jours après la date d’émission de la facture ou 45 jours fin de mois.",{"type":73,"attrs":3035,"content":3036},{"textAlign":25},[3037],{"text":3038,"type":77},"Certaines exceptions existent néanmoins. Service-Public prévoit par exemple jusqu’à 90 jours pour certaines exportations hors Union européenne en franchise de TVA, sous conditions.",{"_uid":3040,"hide":28,"title":3041,"component":896,"description":3042},"42d3707d-b45c-4fcf-ac3a-2e902def257e","Quel est le délai de paiement d’une facture périodique ?",{"type":70,"attrs":3043,"content":3044},{"backgroundColor":25},[3045,3056],{"type":73,"attrs":3046,"content":3047},{"textAlign":25},[3048,3050,3054],{"text":3049,"type":77},"Une facture périodique doit être réglée au plus tard ",{"text":3051,"type":77,"marks":3052},"45 jours après sa date d’émission",[3053],{"type":141},{"text":3055,"type":77},", sans report en fin de mois.",{"type":73,"attrs":3057,"content":3058},{"textAlign":25},[3059,3061,3065],{"text":3060,"type":77},"Une facture mensuelle de maintenance émise le 31 octobre 2026 doit donc être payée au plus tard le ",{"text":3062,"type":77,"marks":3063},"15 décembre 2026",[3064],{"type":141},{"text":143,"type":77},{"_uid":3067,"hide":28,"title":3068,"component":896,"description":3069},"759c2579-2400-475f-944b-1410b215bd65","Quel est le délai moyen de paiement des fournisseurs en France ?",{"type":70,"attrs":3070,"content":3071},{"backgroundColor":25},[3072,3083],{"type":73,"attrs":3073,"content":3074},{"textAlign":25},[3075,3077,3081],{"text":3076,"type":77},"Selon le rapport 2025 de l’Observatoire des délais de paiement, le délai moyen fournisseurs atteignait ",{"text":3078,"type":77,"marks":3079},"50 jours en 2024",[3080],{"type":141},{"text":3082,"type":77},", hors microentreprises.",{"type":73,"attrs":3084,"content":3085},{"textAlign":25},[3086],{"text":3087,"type":77},"Le rapport indique également que 72 % de ces entreprises payaient en moyenne sous 60 jours, contre 48 % des grandes entreprises.",{"_uid":3089,"hide":28,"title":3090,"component":896,"description":3091},"240893ee-f143-4db8-8497-f1c5003af098","La facturation électronique change-t-elle les délais de paiement ?",{"type":70,"attrs":3092,"content":3093},{"backgroundColor":25},[3094],{"type":73,"attrs":3095,"content":3096},{"textAlign":25},[3097,3101],{"text":3098,"type":77,"marks":3099},"Elle change le circuit de traitement, mais pas les délais légaux.",[3100],{"type":141},{"text":3102,"type":77}," L’Observatoire des délais de paiement ne prévoit pas de baisse automatique des retards, car ceux-ci dépendent aussi des processus internes d’approbation et de paiement.",{"_uid":3104,"hide":28,"title":3105,"component":896,"description":3106},"eacb2f02-010c-412f-a302-45e7402e73ea","Comment calculer les pénalités de retard ?",{"type":70,"attrs":3107,"content":3108},{"backgroundColor":25},[3109,3119,3129,3134,3141,3146,3169],{"type":73,"attrs":3110,"content":3111},{"textAlign":25},[3112,3114,3118],{"text":3113,"type":77},"Sans taux prévu au contrat, Service-Public retient le taux de refinancement de la Banque centrale européenne majoré de dix points, soit ",{"text":3115,"type":77,"marks":3116},"12,40 % au second semestre 2026",[3117],{"type":141},{"text":143,"type":77},{"type":73,"attrs":3120,"content":3121},{"textAlign":25},[3122,3124,3128],{"text":3123,"type":77},"À cela s’ajoute l’indemnité forfaitaire de ",{"text":3125,"type":77,"marks":3126},"40 € par facture",[3127],{"type":141},{"text":143,"type":77},{"type":73,"attrs":3130,"content":3131},{"textAlign":25},[3132],{"text":3133,"type":77},"Pour une facture de 5 000 € TTC réglée avec 45 jours de retard :",{"type":73,"attrs":3135,"content":3136},{"textAlign":25},[3137],{"text":3138,"type":77,"marks":3139},"5 000 × 12,40 % × 45 / 365 = 76,44 €",[3140],{"type":141},{"type":73,"attrs":3142,"content":3143},{"textAlign":25},[3144],{"text":3145,"type":77},"Il faut donc ajouter :",{"type":228,"content":3147},[3148,3159],{"type":231,"content":3149},[3150],{"type":73,"attrs":3151,"content":3152},{"textAlign":25},[3153,3157],{"text":3154,"type":77,"marks":3155},"76,44 € de pénalités de retard",[3156],{"type":141},{"text":3158,"type":77}," ;",{"type":231,"content":3160},[3161],{"type":73,"attrs":3162,"content":3163},{"textAlign":25},[3164,3168],{"text":3165,"type":77,"marks":3166},"40 € d’indemnité forfaitaire",[3167],{"type":141},{"text":143,"type":77},{"type":73,"attrs":3170,"content":3171},{"textAlign":25},[3172,3174,3178],{"text":3173,"type":77},"Soit ",{"text":3175,"type":77,"marks":3176},"116,44 € au total",[3177],{"type":141},{"text":3179,"type":77},", hors éventuels frais complémentaires de recouvrement.",[3181],{"cta":3182,"_uid":3183,"title":3184,"layout":52,"eyebrow":3192,"subtitle":3199,"component":125,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3202,"sectionSettings":3203,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"5c4637c5-74fc-4bcc-96e4-c9a42c18fd0f",{"type":70,"attrs":3185,"content":3186},{"backgroundColor":25},[3187],{"type":125,"attrs":3188,"content":3189},{"level":127,"textAlign":25},[3190],{"text":3191,"type":77},"Questions fréquentes sur les délais de paiement 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