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",{"text":1078,"type":233,"marks":1079},"Une entreprise au régime réel normal ne transmet pas nécessairement ses données au même rythme qu’une entreprise en franchise en base.",[1080],{"type":317},{"type":348,"attrs":1082,"content":1083},{"level":350,"textAlign":26},[1084],{"text":1085,"type":233,"marks":1086},"Quel est le rôle d’une PA dans la réforme ?",[1087],{"type":317},{"type":227,"attrs":1089,"content":1090},{"textAlign":26,"key":229},[1091,1093],{"text":1092,"type":233},"Une PA, Plateforme Agréée, collecte, contrôle et transmet les factures et les données concernées par la réforme. ",{"text":1094,"type":233,"marks":1095},"Elle sert d’intermédiaire entre votre entreprise, vos partenaires commerciaux et l’administration.",[1096],{"type":317},{"type":227,"attrs":1098,"content":1099},{"textAlign":26,"key":320},[1100],{"text":1101,"type":233},"Selon le périmètre couvert, une PA peut :",{"type":381,"content":1103},[1104,1111,1118,1125,1132,1139,1146,1153],{"type":384,"content":1105},[1106],{"type":227,"attrs":1107,"content":1108},{"textAlign":26,"key":332},[1109],{"text":1110,"type":233},"recevoir les factures électroniques ;",{"type":384,"content":1112},[1113],{"type":227,"attrs":1114,"content":1115},{"textAlign":26,"key":358},[1116],{"text":1117,"type":233},"transmettre les factures émises ;",{"type":384,"content":1119},[1120],{"type":227,"attrs":1121,"content":1122},{"textAlign":26,"key":376},[1123],{"text":1124,"type":233},"vérifier les données obligatoires ;",{"type":384,"content":1126},[1127],{"type":227,"attrs":1128,"content":1129},{"textAlign":26,"key":388},[1130],{"text":1131,"type":233},"gérer les statuts de cycle de vie ;",{"type":384,"content":1133},[1134],{"type":227,"attrs":1135,"content":1136},{"textAlign":26,"key":396},[1137],{"text":1138,"type":233},"transmettre les données d’e-reporting ;",{"type":384,"content":1140},[1141],{"type":227,"attrs":1142,"content":1143},{"textAlign":26,"key":404},[1144],{"text":1145,"type":233},"transmettre les données de paiement lorsque cela est nécessaire ;",{"type":384,"content":1147},[1148],{"type":227,"attrs":1149,"content":1150},{"textAlign":26,"key":412},[1151],{"text":1152,"type":233},"signaler les rejets et les erreurs ;",{"type":384,"content":1154},[1155],{"type":227,"attrs":1156,"content":1157},{"textAlign":26,"key":420},[1158],{"text":1159,"type":233},"conserver les documents et leur historique.",{"type":227,"attrs":1161,"content":1162},{"textAlign":26,"key":428},[1163,1165,1169],{"text":1164,"type":233},"Une même entreprise peut utiliser une PA pour ses factures entrantes et une autre solution pour ses factures sortantes. Cette organisation est possible, mais elle demande ",{"text":1166,"type":233,"marks":1167},"davantage de coordination entre les outils et les équipes",[1168],{"type":317},{"text":329,"type":233},{"type":227,"attrs":1171,"content":1172},{"textAlign":26,"key":441},[1173],{"text":1174,"type":233},"Spendesk est enregistrée comme PA en France pour accompagner les entreprises dans la gestion de leurs dépenses et de leurs factures fournisseurs.",{"type":348,"attrs":1176,"content":1177},{"level":350,"textAlign":26},[1178],{"text":1179,"type":233,"marks":1180},"Quels formats de facture électronique faut-il prendre en charge ?",[1181],{"type":317},{"type":227,"attrs":1183,"content":1184},{"textAlign":26,"key":451},[1185],{"text":1186,"type":233},"Une PA doit pouvoir recevoir les principaux formats structurés prévus par la réforme :",{"type":381,"content":1188},[1189,1200,1211],{"type":384,"content":1190},[1191],{"type":227,"attrs":1192,"content":1193},{"textAlign":26,"key":459},[1194,1198],{"text":1195,"type":233,"marks":1196},"Factur-X",[1197],{"type":317},{"text":1199,"type":233},", qui combine un PDF lisible et des données XML ;",{"type":384,"content":1201},[1202],{"type":227,"attrs":1203,"content":1204},{"textAlign":26,"key":467},[1205,1209],{"text":1206,"type":233,"marks":1207},"UBL",[1208],{"type":317},{"text":1210,"type":233},", un format XML structuré ;",{"type":384,"content":1212},[1213],{"type":227,"attrs":1214,"content":1215},{"textAlign":26,"key":475},[1216,1220],{"text":1217,"type":233,"marks":1218},"CII",[1219],{"type":317},{"text":1221,"type":233},", un autre format XML dédié aux échanges de factures.",{"type":227,"attrs":1223,"content":1224},{"textAlign":26,"key":483},[1225,1227,1231],{"text":1226,"type":233},"Vous n’avez pas nécessairement à choisir un format pour vos fournisseurs. ",{"text":1228,"type":233,"marks":1229},"C’est généralement l’émetteur qui sélectionne le format utilisé",[1230],{"type":317},{"text":1232,"type":233},", à condition que la PA du destinataire puisse le recevoir et le traiter.",{"type":227,"attrs":1234,"content":1235},{"textAlign":26,"key":489},[1236],{"text":1237,"type":233},"La compatibilité avec ces formats doit toutefois être vérifiée avant de choisir votre solution. Contrôlez également les possibilités d’export vers votre ERP ou votre logiciel comptable.",{"type":348,"attrs":1239,"content":1240},{"level":350,"textAlign":26},[1241],{"text":1242,"type":233,"marks":1243},"Quels statuts de cycle de vie faut-il gérer ?",[1244],{"type":317},{"type":227,"attrs":1246,"content":1247},{"textAlign":26,"key":512},[1248,1250],{"text":1249,"type":233},"Les factures électroniques sont associées à des statuts qui permettent de suivre leur progression. ",{"text":1251,"type":233,"marks":1252},"Votre PA doit distinguer les statuts réglementaires des statuts internes liés à vos workflows.",[1253],{"type":317},{"type":227,"attrs":1255,"content":1256},{"textAlign":26,"key":522},[1257],{"text":1258,"type":233},"Votre équipe peut ainsi suivre les étapes suivantes :",{"type":381,"content":1260},[1261,1268,1275,1282,1289,1296,1303],{"type":384,"content":1262},[1263],{"type":227,"attrs":1264,"content":1265},{"textAlign":26,"key":539},[1266],{"text":1267,"type":233},"facture reçue ;",{"type":384,"content":1269},[1270],{"type":227,"attrs":1271,"content":1272},{"textAlign":26,"key":550},[1273],{"text":1274,"type":233},"facture en cours de contrôle ;",{"type":384,"content":1276},[1277],{"type":227,"attrs":1278,"content":1279},{"textAlign":26,"key":561},[1280],{"text":1281,"type":233},"facture en approbation ;",{"type":384,"content":1283},[1284],{"type":227,"attrs":1285,"content":1286},{"textAlign":26,"key":575},[1287],{"text":1288,"type":233},"facture approuvée ;",{"type":384,"content":1290},[1291],{"type":227,"attrs":1292,"content":1293},{"textAlign":26,"key":584},[1294],{"text":1295,"type":233},"facture refusée ;",{"type":384,"content":1297},[1298],{"type":227,"attrs":1299,"content":1300},{"textAlign":26,"key":593},[1301],{"text":1302,"type":233},"facture payée ;",{"type":384,"content":1304},[1305],{"type":227,"attrs":1306,"content":1307},{"textAlign":26,"key":604},[1308],{"text":1309,"type":233},"facture rejetée pour une erreur technique.",{"type":227,"attrs":1311,"content":1312},{"textAlign":26,"key":613},[1313,1315,1319],{"text":1314,"type":233},"Un refus métier, une erreur de format ou un paiement ne produisent pas les mêmes effets. Les personnes habilitées doivent donc connaître ",{"text":1316,"type":233,"marks":1317},"la portée de chaque action avant de modifier le statut d’une facture",[1318],{"type":317},{"text":329,"type":233},{"type":348,"attrs":1321,"content":1322},{"level":350,"textAlign":26},[1323],{"text":1324,"type":233,"marks":1325},"Quelle configuration choisir pour votre PA ?",[1326],{"type":317},{"type":227,"attrs":1328,"content":1329},{"textAlign":26,"key":622},[1330],{"text":1331,"type":233},"Trois configurations sont généralement possibles. Le bon choix dépend de vos outils existants, de vos flux et de votre capacité à gérer plusieurs solutions.",{"type":348,"attrs":1333,"content":1334},{"level":368,"textAlign":26},[1335],{"text":1336,"type":233,"marks":1337},"Une PA intégrée à vos processus de dépenses",[1338],{"type":317},{"type":227,"attrs":1340,"content":1341},{"textAlign":26,"key":633},[1342],{"text":1343,"type":233},"Vous pouvez utiliser une plateforme qui réunit la réception des factures, les cartes, les notes de frais, les validations et le suivi des paiements.",{"type":227,"attrs":1345,"content":1346},{"textAlign":26,"key":642},[1347,1349,1353],{"text":1348,"type":233},"Cette configuration limite le nombre d’interfaces et permet de conserver ",{"text":1350,"type":233,"marks":1351},"les dépenses et les justificatifs dans un même environnement de travail",[1352],{"type":317},{"text":329,"type":233},{"type":227,"attrs":1355,"content":1356},{"textAlign":26,"key":651},[1357],{"text":1358,"type":233},"Elle convient aux entreprises qui souhaitent réduire les doubles saisies et centraliser leurs flux.",{"type":348,"attrs":1360,"content":1361},{"level":368,"textAlign":26},[1362],{"text":1363,"type":233,"marks":1364},"Plusieurs PA réparties par type de flux",[1365],{"type":317},{"type":227,"attrs":1367,"content":1368},{"textAlign":26,"key":662},[1369],{"text":1370,"type":233},"Vous pouvez également conserver une solution pour les factures fournisseurs et utiliser une autre PA pour les cartes ou les notes de frais.",{"type":227,"attrs":1372,"content":1373},{"textAlign":26,"key":671},[1374],{"text":1375,"type":233},"Cette organisation permet de préserver certains outils existants, mais elle implique :",{"type":381,"content":1377},[1378,1385,1392,1399,1406],{"type":384,"content":1379},[1380],{"type":227,"attrs":1381,"content":1382},{"textAlign":26,"key":680},[1383],{"text":1384,"type":233},"plusieurs circuits de réception ;",{"type":384,"content":1386},[1387],{"type":227,"attrs":1388,"content":1389},{"textAlign":26,"key":685},[1390],{"text":1391,"type":233},"des règles différentes selon la nature de la facture ;",{"type":384,"content":1393},[1394],{"type":227,"attrs":1395,"content":1396},{"textAlign":26,"key":698},[1397],{"text":1398,"type":233},"une formation spécifique des équipes ;",{"type":384,"content":1400},[1401],{"type":227,"attrs":1402,"content":1403},{"textAlign":26,"key":708},[1404],{"text":1405,"type":233},"un risque de facture envoyée au mauvais endroit ;",{"type":384,"content":1407},[1408],{"type":227,"attrs":1409,"content":1410},{"textAlign":26,"key":716},[1411],{"text":1412,"type":233},"un reporting réparti entre plusieurs solutions.",{"type":227,"attrs":1414,"content":1415},{"textAlign":26,"key":724},[1416,1418,1422],{"text":1417,"type":233},"Avant de retenir cette option, vérifiez que vos équipes peuvent maintenir ",{"text":1419,"type":233,"marks":1420},"des règles claires pour chaque flux",[1421],{"type":317},{"text":329,"type":233},{"type":348,"attrs":1424,"content":1425},{"level":368,"textAlign":26},[1426],{"text":1427,"type":233,"marks":1428},"Une PA externe avec transfert vers un autre outil",[1429],{"type":317},{"type":227,"attrs":1431,"content":1432},{"textAlign":26,"key":732},[1433],{"text":1434,"type":233},"Dans cette configuration, la PA reçoit les factures, puis les documents sont transférés manuellement ou par API vers votre outil de traitement.",{"type":227,"attrs":1436,"content":1437},{"textAlign":26,"key":740},[1438],{"text":1439,"type":233},"Cette solution peut répondre à des contraintes techniques fortes, mais elle crée un risque de décalage entre :",{"type":381,"content":1441},[1442,1449,1456,1463,1470],{"type":384,"content":1443},[1444],{"type":227,"attrs":1445,"content":1446},{"textAlign":26,"key":748},[1447],{"text":1448,"type":233},"le statut de la facture dans la PA ;",{"type":384,"content":1450},[1451],{"type":227,"attrs":1452,"content":1453},{"textAlign":26,"key":754},[1454],{"text":1455,"type":233},"son état dans l’outil de gestion ;",{"type":384,"content":1457},[1458],{"type":227,"attrs":1459,"content":1460},{"textAlign":26,"key":765},[1461],{"text":1462,"type":233},"le paiement ;",{"type":384,"content":1464},[1465],{"type":227,"attrs":1466,"content":1467},{"textAlign":26,"key":786},[1468],{"text":1469,"type":233},"l’écriture comptable ;",{"type":384,"content":1471},[1472],{"type":227,"attrs":1473,"content":1474},{"textAlign":26,"key":796},[1475],{"text":1476,"type":233},"l’archivage.",{"type":227,"attrs":1478,"content":1479},{"textAlign":26,"key":806},[1480,1482],{"text":1481,"type":233},"Elle doit donc rester une option de dernier recours. ",{"text":1483,"type":233,"marks":1484},"Ajouter une PA sans supprimer les manipulations manuelles ne résout pas le problème opérationnel.",[1485],{"type":317},{"type":348,"attrs":1487,"content":1488},{"level":350,"textAlign":26},[1489],{"text":1490,"type":233,"marks":1491},"Quels critères utiliser pour choisir une PA ?",[1492],{"type":317},{"type":227,"attrs":1494,"content":1495},{"textAlign":26,"key":814},[1496,1498],{"text":1497,"type":233},"Le prix ne suffit pas à comparer deux plateformes. ",{"text":1499,"type":233,"marks":1500},"Le bon choix dépend du coût global, des flux couverts et du travail que la solution permet réellement d’éviter.",[1501],{"type":317},{"type":227,"attrs":1503,"content":1504},{"textAlign":26,"key":822},[1505],{"text":1506,"type":233},"Vérifiez notamment :",{"type":381,"content":1508},[1509,1516,1523,1530,1537,1544,1551,1558,1565,1572,1579,1586,1593],{"type":384,"content":1510},[1511],{"type":227,"attrs":1512,"content":1513},{"textAlign":26,"key":830},[1514],{"text":1515,"type":233},"l’enregistrement officiel de la plateforme comme PA ;",{"type":384,"content":1517},[1518],{"type":227,"attrs":1519,"content":1520},{"textAlign":26,"key":838},[1521],{"text":1522,"type":233},"la réception et l’émission selon vos besoins ;",{"type":384,"content":1524},[1525],{"type":227,"attrs":1526,"content":1527},{"textAlign":26,"key":844},[1528],{"text":1529,"type":233},"la gestion de l’e-reporting ;",{"type":384,"content":1531},[1532],{"type":227,"attrs":1533,"content":1534},{"textAlign":26,"key":850},[1535],{"text":1536,"type":233},"la compatibilité avec Factur-X, UBL et CII ;",{"type":384,"content":1538},[1539],{"type":227,"attrs":1540,"content":1541},{"textAlign":26,"key":861},[1542],{"text":1543,"type":233},"l’intégration avec votre ERP ou logiciel comptable ;",{"type":384,"content":1545},[1546],{"type":227,"attrs":1547,"content":1548},{"textAlign":26,"key":882},[1549],{"text":1550,"type":233},"l’archivage des documents ;",{"type":384,"content":1552},[1553],{"type":227,"attrs":1554,"content":1555},{"textAlign":26,"key":899},[1556],{"text":1557,"type":233},"la gestion des statuts ;",{"type":384,"content":1559},[1560],{"type":227,"attrs":1561,"content":1562},{"textAlign":26,"key":910},[1563],{"text":1564,"type":233},"la détection des doublons ;",{"type":384,"content":1566},[1567],{"type":227,"attrs":1568,"content":1569},{"textAlign":26,"key":921},[1570],{"text":1571,"type":233},"les workflows d’approbation ;",{"type":384,"content":1573},[1574],{"type":227,"attrs":1575,"content":1576},{"textAlign":26,"key":934},[1577],{"text":1578,"type":233},"la gestion des multi-entités ;",{"type":384,"content":1580},[1581],{"type":227,"attrs":1582,"content":1583},{"textAlign":26,"key":943},[1584],{"text":1585,"type":233},"la qualité du support ;",{"type":384,"content":1587},[1588],{"type":227,"attrs":1589,"content":1590},{"textAlign":26,"key":952},[1591],{"text":1592,"type":233},"la transparence du tarif ;",{"type":384,"content":1594},[1595],{"type":227,"attrs":1596,"content":1597},{"textAlign":26,"key":962},[1598],{"text":1599,"type":233},"les conditions de sortie et de récupération des données.",{"type":227,"attrs":1601,"content":1602},{"textAlign":26,"key":971},[1603,1605,1609],{"text":1604,"type":233},"Demandez également ce qui se passe en cas de rejet, de changement de PA ou d’erreur de routage. ",{"text":1606,"type":233,"marks":1607},"Une démonstration doit porter sur vos vrais cas d’usage",[1608],{"type":317},{"text":1610,"type":233},", notamment les achats internationaux, les notes de frais, les cartes et les factures avec plusieurs taux de TVA.",{"type":348,"attrs":1612,"content":1613},{"level":350,"textAlign":26},[1614],{"text":1615,"type":233,"marks":1616},"Comment organiser la communication avec vos fournisseurs ?",[1617],{"type":317},{"type":227,"attrs":1619,"content":1620},{"textAlign":26,"key":979},[1621,1623],{"text":1622,"type":233},"Le choix de la PA ne suffit pas. Vos fournisseurs doivent également savoir comment vous transmettre leurs factures électroniques. ",{"text":1624,"type":233,"marks":1625},"La communication doit commencer dès que votre configuration est validée.",[1626],{"type":317},{"type":227,"attrs":1628,"content":1629},{"textAlign":26,"key":985},[1630],{"text":1631,"type":233},"Commencez par vos fournisseurs stratégiques :",{"type":381,"content":1633},[1634,1641,1648,1655],{"type":384,"content":1635},[1636],{"type":227,"attrs":1637,"content":1638},{"textAlign":26,"key":991},[1639],{"text":1640,"type":233},"ceux qui émettent le plus de factures ;",{"type":384,"content":1642},[1643],{"type":227,"attrs":1644,"content":1645},{"textAlign":26,"key":1009},[1646],{"text":1647,"type":233},"ceux qui représentent les montants les plus importants ;",{"type":384,"content":1649},[1650],{"type":227,"attrs":1651,"content":1652},{"textAlign":26,"key":1019},[1653],{"text":1654,"type":233},"ceux avec lesquels vous avez des contrats récurrents ;",{"type":384,"content":1656},[1657],{"type":227,"attrs":1658,"content":1659},{"textAlign":26,"key":1025},[1660],{"text":1661,"type":233},"ceux qui facturent plusieurs entités.",{"type":227,"attrs":1663,"content":1664},{"textAlign":26,"key":1035},[1665],{"text":1666,"type":233},"Poursuivez avec les fournisseurs réguliers, puis informez les fournisseurs occasionnels au moment de chaque nouvelle commande.",{"type":227,"attrs":1668,"content":1669},{"textAlign":26,"key":1043},[1670,1672,1676],{"text":1671,"type":233},"Si vous utilisez plusieurs solutions, indiquez clairement ",{"text":1673,"type":233,"marks":1674},"quelle adresse ou quel canal correspond à chaque type de facture",[1675],{"type":317},{"text":1677,"type":233},". 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",{"text":1691,"type":233,"marks":1692},"Vous devez savoir où arrivent les factures, qui les valide, où elles sont payées et comment elles sont exportées vers la comptabilité.",[1693],{"type":317},{"type":348,"attrs":1695,"content":1696},{"level":368,"textAlign":26},[1697],{"text":1698,"type":233,"marks":1699},"Étape 1",[1700],{"type":317},{"type":227,"attrs":1702,"content":1703},{"textAlign":26,"key":1059},[1704],{"text":1705,"type":233},"Cartographiez vos flux :",{"type":381,"content":1707},[1708,1715,1722,1730,1738,1746,1754],{"type":384,"content":1709},[1710],{"type":227,"attrs":1711,"content":1712},{"textAlign":26,"key":1067},[1713],{"text":1714,"type":233},"factures fournisseurs ;",{"type":384,"content":1716},[1717],{"type":227,"attrs":1718,"content":1719},{"textAlign":26,"key":1073},[1720],{"text":1721,"type":233},"cartes d’entreprise ;",{"type":384,"content":1723},[1724],{"type":227,"attrs":1725,"content":1727},{"textAlign":26,"key":1726},"p-76",[1728],{"text":1729,"type":233},"notes de frais ;",{"type":384,"content":1731},[1732],{"type":227,"attrs":1733,"content":1735},{"textAlign":26,"key":1734},"p-77",[1736],{"text":1737,"type":233},"achats internationaux ;",{"type":384,"content":1739},[1740],{"type":227,"attrs":1741,"content":1743},{"textAlign":26,"key":1742},"p-78",[1744],{"text":1745,"type":233},"opérations B2C ;",{"type":384,"content":1747},[1748],{"type":227,"attrs":1749,"content":1751},{"textAlign":26,"key":1750},"p-79",[1752],{"text":1753,"type":233},"factures émises ;",{"type":384,"content":1755},[1756],{"type":227,"attrs":1757,"content":1759},{"textAlign":26,"key":1758},"p-80",[1760],{"text":1761,"type":233},"paiements liés aux prestations de services.",{"type":348,"attrs":1763,"content":1764},{"level":368,"textAlign":26},[1765],{"text":1766,"type":233,"marks":1767},"Étape 2",[1768],{"type":317},{"type":227,"attrs":1770,"content":1772},{"textAlign":26,"key":1771},"p-81",[1773],{"text":1774,"type":233},"Évaluez les solutions disponibles et vérifiez leur capacité à couvrir vos opérations. Demandez des démonstrations et impliquez la Finance, l’IT, les achats et les équipes comptables.",{"type":348,"attrs":1776,"content":1777},{"level":368,"textAlign":26},[1778],{"text":1779,"type":233,"marks":1780},"Étape 3",[1781],{"type":317},{"type":227,"attrs":1783,"content":1785},{"textAlign":26,"key":1784},"p-82",[1786],{"text":1787,"type":233},"Configurez les règles :",{"type":381,"content":1789},[1790,1798,1806,1814,1822,1830,1838],{"type":384,"content":1791},[1792],{"type":227,"attrs":1793,"content":1795},{"textAlign":26,"key":1794},"p-83",[1796],{"text":1797,"type":233},"circuits d’approbation ;",{"type":384,"content":1799},[1800],{"type":227,"attrs":1801,"content":1803},{"textAlign":26,"key":1802},"p-84",[1804],{"text":1805,"type":233},"statuts ;",{"type":384,"content":1807},[1808],{"type":227,"attrs":1809,"content":1811},{"textAlign":26,"key":1810},"p-85",[1812],{"text":1813,"type":233},"catégories comptables ;",{"type":384,"content":1815},[1816],{"type":227,"attrs":1817,"content":1819},{"textAlign":26,"key":1818},"p-86",[1820],{"text":1821,"type":233},"règles de TVA ;",{"type":384,"content":1823},[1824],{"type":227,"attrs":1825,"content":1827},{"textAlign":26,"key":1826},"p-87",[1828],{"text":1829,"type":233},"entités ;",{"type":384,"content":1831},[1832],{"type":227,"attrs":1833,"content":1835},{"textAlign":26,"key":1834},"p-88",[1836],{"text":1837,"type":233},"centres de coûts ;",{"type":384,"content":1839},[1840],{"type":227,"attrs":1841,"content":1843},{"textAlign":26,"key":1842},"p-89",[1844],{"text":1845,"type":233},"exports comptables.",{"type":348,"attrs":1847,"content":1848},{"level":368,"textAlign":26},[1849],{"text":1850,"type":233,"marks":1851},"Étape 4",[1852],{"type":317},{"type":227,"attrs":1854,"content":1856},{"textAlign":26,"key":1855},"p-90",[1857],{"text":1858,"type":233},"Testez la réception de factures réelles avec plusieurs fournisseurs. Vérifiez les formats, le rapprochement, les statuts, les rejets et les exports.",{"type":348,"attrs":1860,"content":1861},{"level":368,"textAlign":26},[1862],{"text":1863,"type":233,"marks":1864},"Étape 5",[1865],{"type":317},{"type":227,"attrs":1867,"content":1869},{"textAlign":26,"key":1868},"p-91",[1870,1872,1876],{"text":1871,"type":233},"Formez les équipes et communiquez avec les fournisseurs. Les contrôleurs, les approbateurs et les collaborateurs n’ont pas besoin ",{"text":1873,"type":233,"marks":1874},"du même niveau d’information ni des mêmes consignes",[1875],{"type":317},{"text":329,"type":233},{"type":227,"attrs":1878,"content":1880},{"textAlign":26,"key":1879},"p-92",[1881,1883,1890],{"text":1882,"type":233},"Pour compléter cette préparation, consultez notre guide sur les ",{"text":1884,"type":233,"marks":1885},"huit mois pour digitaliser vos factures",[1886,1889],{"type":497,"attrs":1887},{"href":1888,"uuid":26,"anchor":26,"target":500,"linktype":212},"/fr/blog/facturation-electronique-obligatoire-8-mois-pour-digitaliser-vos-factures/",{"type":317},{"text":329,"type":233},{"type":348,"attrs":1892,"content":1893},{"level":350,"textAlign":26},[1894],{"text":1895,"type":233,"marks":1896},"Comment sécuriser l’archivage des factures électroniques ?",[1897],{"type":317},{"type":227,"attrs":1899,"content":1901},{"textAlign":26,"key":1900},"p-93",[1902,1904],{"text":1903,"type":233},"L’archivage doit garantir l’authenticité, l’intégrité et la lisibilité des documents pendant toute leur durée de conservation. ",{"text":1905,"type":233,"marks":1906},"Une facture doit rester consultable et exploitable plusieurs années après son émission.",[1907],{"type":317},{"type":227,"attrs":1909,"content":1911},{"textAlign":26,"key":1910},"p-94",[1912],{"text":1913,"type":233},"Vérifiez que votre PA permet :",{"type":381,"content":1915},[1916,1924,1932,1940,1948,1956],{"type":384,"content":1917},[1918],{"type":227,"attrs":1919,"content":1921},{"textAlign":26,"key":1920},"p-95",[1922],{"text":1923,"type":233},"de conserver le fichier structuré original ;",{"type":384,"content":1925},[1926],{"type":227,"attrs":1927,"content":1929},{"textAlign":26,"key":1928},"p-96",[1930],{"text":1931,"type":233},"de consulter une version lisible ;",{"type":384,"content":1933},[1934],{"type":227,"attrs":1935,"content":1937},{"textAlign":26,"key":1936},"p-97",[1938],{"text":1939,"type":233},"de conserver les données associées ;",{"type":384,"content":1941},[1942],{"type":227,"attrs":1943,"content":1945},{"textAlign":26,"key":1944},"p-98",[1946],{"text":1947,"type":233},"de sécuriser les accès ;",{"type":384,"content":1949},[1950],{"type":227,"attrs":1951,"content":1953},{"textAlign":26,"key":1952},"p-99",[1954],{"text":1955,"type":233},"de garder l’historique des actions ;",{"type":384,"content":1957},[1958],{"type":227,"attrs":1959,"content":1961},{"textAlign":26,"key":1960},"p-100",[1962],{"text":1963,"type":233},"d’exporter les documents en cas de changement de solution.",{"type":227,"attrs":1965,"content":1967},{"textAlign":26,"key":1966},"p-101",[1968,1970,1977],{"text":1969,"type":233},"La durée de conservation dépend de la nature du document. Les pièces comptables sont généralement conservées pendant 10 ans à compter de la clôture de l’exercice. Retrouvez les principaux délais dans notre article sur la ",{"text":1971,"type":233,"marks":1972},"durée de conservation des documents d’entreprise",[1973,1976],{"type":497,"attrs":1974},{"href":1975,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.spendesk.com/fr/blog/duree-de-conservation-des-documents/",{"type":317},{"text":329,"type":233},{"type":348,"attrs":1979,"content":1980},{"level":350,"textAlign":26},[1981],{"text":1982,"type":233,"marks":1983},"Quelles erreurs éviter au moment de choisir une PA ?",[1984],{"type":317},{"type":348,"attrs":1986,"content":1987},{"level":368,"textAlign":26},[1988],{"text":1989,"type":233,"marks":1990},"Choisir une PA uniquement pour recevoir les factures",[1991],{"type":317},{"type":227,"attrs":1993,"content":1995},{"textAlign":26,"key":1994},"p-102",[1996,1998],{"text":1997,"type":233},"Une solution limitée à la réception peut vous obliger à gérer séparément les cartes, les notes de frais et le paiement. ",{"text":1999,"type":233,"marks":2000},"Vérifiez la couverture de tous vos flux avant de signer.",[2001],{"type":317},{"type":348,"attrs":2003,"content":2004},{"level":368,"textAlign":26},[2005],{"text":2006,"type":233,"marks":2007},"Sous-estimer la communication fournisseurs",[2008],{"type":317},{"type":227,"attrs":2010,"content":2012},{"textAlign":26,"key":2011},"p-103",[2013],{"text":2014,"type":233},"Si vos fournisseurs ne connaissent pas les bons canaux de transmission, certaines factures peuvent arriver au mauvais endroit. Préparez un plan de communication par catégorie de fournisseur.",{"type":348,"attrs":2016,"content":2017},{"level":368,"textAlign":26},[2018],{"text":2019,"type":233,"marks":2020},"Tester uniquement avec des factures fictives",[2021],{"type":317},{"type":227,"attrs":2023,"content":2025},{"textAlign":26,"key":2024},"p-104",[2026],{"text":2027,"type":233},"Les factures réelles peuvent contenir plusieurs taux de TVA, des données incomplètes ou des références inattendues. Testez avec plusieurs fournisseurs et plusieurs situations.",{"type":348,"attrs":2029,"content":2030},{"level":368,"textAlign":26},[2031],{"text":2032,"type":233,"marks":2033},"Penser que la conformité ne change aucun processus",[2034],{"type":317},{"type":227,"attrs":2036,"content":2038},{"textAlign":26,"key":2037},"p-105",[2039,2041],{"text":2040,"type":233},"Les équipes doivent comprendre les nouveaux formats, les statuts, les erreurs et les règles d’archivage. ",{"text":2042,"type":233,"marks":2043},"Une formation courte au bon moment évite de nombreuses erreurs de traitement.",[2044],{"type":317},{"type":348,"attrs":2046,"content":2047},{"level":368,"textAlign":26},[2048],{"text":2049,"type":233,"marks":2050},"Comparer uniquement les abonnements",[2051],{"type":317},{"type":227,"attrs":2053,"content":2055},{"textAlign":26,"key":2054},"p-106",[2056],{"text":2057,"type":233},"Une solution moins chère peut nécessiter davantage d’intégrations, de retraitements ou de support externe. Comparez plutôt le coût global, le temps économisé et les flux réellement couverts.",{"type":348,"attrs":2059,"content":2060},{"level":350,"textAlign":26},[2061],{"text":2062,"type":233,"marks":2063},"Quel est le meilleur choix pour votre entreprise ?",[2064],{"type":317},{"type":227,"attrs":2066,"content":2068},{"textAlign":26,"key":2067},"p-107",[2069],{"text":2070,"type":233},"Une seule PA intégrée peut simplifier l’organisation lorsque la plateforme couvre vos factures, vos dépenses, vos approbations et vos exports comptables.",{"type":227,"attrs":2072,"content":2074},{"textAlign":26,"key":2073},"p-108",[2075,2077],{"text":2076,"type":233},"Une architecture multi-PA peut rester pertinente si votre entreprise dispose déjà d’outils très spécialisés ou de contraintes techniques fortes. ",{"text":2078,"type":233,"marks":2079},"Elle demande toutefois davantage de coordination et de contrôle.",[2080],{"type":317},{"type":227,"attrs":2082,"content":2084},{"textAlign":26,"key":2083},"p-109",[2085],{"text":2086,"type":233},"La configuration avec transfert manuel doit être évitée lorsque des alternatives intégrées existent, car elle crée des manipulations supplémentaires et augmente le risque d’incohérence.",{"type":348,"attrs":2088,"content":2089},{"level":350,"textAlign":26},[2090],{"text":2091,"type":233,"marks":2092},"Transformez la réforme en organisation plus simple",[2093],{"type":317},{"type":227,"attrs":2095,"content":2097},{"textAlign":26,"key":2096},"p-110",[2098,2100,2104],{"text":2099,"type":233},"La facturation électronique ne se limite pas à choisir une PA. Elle oblige surtout à regarder ",{"text":2101,"type":233,"marks":2102},"comment vos factures circulent, qui les valide, comment elles sont payées et où leurs données sont conservées",[2103],{"type":317},{"text":329,"type":233},{"type":227,"attrs":2106,"content":2108},{"textAlign":26,"key":2107},"p-111",[2109],{"text":2110,"type":233},"En choisissant une solution adaptée à vos flux et en préparant vos équipes à temps, vous pouvez répondre aux obligations 2026-2027 sans multiplier les outils ni alourdir les processus.",{"type":227,"attrs":2112,"content":2114},{"textAlign":26,"key":2113},"p-112",[2115,2122],{"text":2116,"type":233,"marks":2117},"Découvrez comment Spendesk peut vous aider à automatiser la gestion de vos factures et de vos dépenses",[2118,2121],{"type":497,"attrs":2119},{"href":2120,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.spendesk.com/fr/",{"type":317},{"text":329,"type":233,"marks":2123},[2124],{"type":497,"attrs":2125},{"href":2120,"uuid":26,"anchor":26,"target":500,"linktype":212},{"name":2127,"created_at":2128,"published_at":16,"updated_at":2129,"id":2130,"uuid":2131,"content":2132,"slug":2139,"full_slug":2140,"sort_by_date":26,"position":27,"tag_list":2141,"is_startpage":29,"parent_id":2142,"meta_data":26,"group_id":2143,"first_published_at":2144,"release_id":26,"lang":33,"path":26,"alternates":2145,"default_full_slug":2146,"translated_slugs":2147,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":2133,"icon":2134,"name":2127,"component":2138},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":2135,"alt":2136,"name":52,"focus":52,"title":52,"filename":2137,"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",[2148,2149,2150],{"path":2146,"name":26,"lang":33,"published":26},{"path":2146,"name":26,"lang":39,"published":26},{"path":2146,"name":26,"lang":41,"published":26},[33],[2153],{"_uid":2154,"type":52,"asset":2155,"caption":52,"overlay":2159,"component":2160},"113d09cd-1cf3-4b19-a685-782866471dd3",{"id":2156,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2157,"copyright":52,"fieldtype":208,"meta_data":2158,"is_external_url":29},20334367,"https://a.storyblok.com/f/146026/1020x680/2123610ba4/fp-a-blog-fr-header.png",{},[],"image",[],"2026-02-12 00:00",[],"Plateforme agréée et e-reporting, découvrez le calendrier 2026-2027 et les critères pour choisir la solution adaptée à votre entreprise.",[],[2167],{"cta":2168,"_uid":2169,"items":2170,"heading":2245,"reverse":29,"component":2272,"sectionSettings":2273},[],"c8fd8e90-ebdf-46e9-9b91-ffea9619b995",[2171,2192,2208,2229],{"_uid":2172,"hide":29,"title":2173,"component":2174,"description":2175},"f0bbc383-3c02-401c-98af-ef3afc0ea735","Quelle est la différence entre une PA pour la réception et une PA pour l’émission ?","faqItem",{"type":224,"attrs":2176,"content":2177},{"backgroundColor":26},[2178,2183],{"type":227,"attrs":2179,"content":2180},{"textAlign":26,"key":229},[2181],{"text":2182,"type":233},"Une PA utilisée pour la réception traite les factures que votre entreprise reçoit de ses fournisseurs. Une PA utilisée pour l’émission accompagne les factures que vous envoyez à vos clients.",{"type":227,"attrs":2184,"content":2185},{"textAlign":26,"key":320},[2186,2188],{"text":2187,"type":233},"Une même solution peut couvrir les deux périmètres, mais ce n’est pas systématique. ",{"text":2189,"type":233,"marks":2190},"Vérifiez les fonctionnalités incluses dans l’offre choisie.",[2191],{"type":317},{"_uid":2193,"hide":29,"title":2194,"component":2174,"description":2195},"db05756a-1fe5-474b-8cac-05717620938f","Les PME doivent-elles déjà se préparer à l’e-reporting ?",{"type":224,"attrs":2196,"content":2197},{"backgroundColor":26},[2198,2203],{"type":227,"attrs":2199,"content":2200},{"textAlign":26,"key":229},[2201],{"text":2202,"type":233},"Oui. Les PME, TPE et micro-entreprises doivent pouvoir recevoir des factures électroniques depuis septembre 2026 et seront concernées par l’émission et l’e-reporting à partir de septembre 2027.",{"type":227,"attrs":2204,"content":2205},{"textAlign":26,"key":320},[2206],{"text":2207,"type":233},"La cartographie des flux, le choix de la PA et les tests doivent donc commencer avant l’échéance.",{"_uid":2209,"hide":29,"title":2210,"component":2174,"description":2211},"ba1d5aa0-58fa-4505-9bde-03d1c685eb11","Une seule PA peut-elle gérer tous les flux de l’entreprise ?",{"type":224,"attrs":2212,"content":2213},{"backgroundColor":26},[2214,2219],{"type":227,"attrs":2215,"content":2216},{"textAlign":26,"key":229},[2217],{"text":2218,"type":233},"Oui, si elle couvre vos factures fournisseurs, vos factures émises, vos cartes, vos notes de frais, vos opérations internationales et vos besoins 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00:00","17",[],"Comparez les meilleurs logiciels de facturation électronique pour PME françaises dans ce guide 2026 : Factur-X, Plateforme Agréée (PA), DGFiP, Spendesk, Qonto.",[],[4166],{"_uid":4167,"items":4168,"heading":2266,"component":2272},"be5d598c-d1d0-493d-84ba-54cdbcce139b",[4169,4179,4189,4199,4217],{"_uid":4170,"title":4171,"component":2174,"description":4172},"e628a883-0f56-47f9-a5d1-f4c641796603","Quel est le meilleur logiciel de facturation électronique pour une PME de 50 à 250 salariés en France ?",{"type":224,"content":4173},[4174],{"type":227,"attrs":4175,"content":4176},{"textAlign":26},[4177],{"text":4178,"type":233},"Le choix dépend de la complexité de vos flux. Pour plus de 50 factures fournisseurs par mois avec des workflows d’approbation multi-niveaux, une plateforme comme Spendesk (ACPR n. 17518) couvre le cycle complet procure-to-pay.",{"_uid":4180,"title":4181,"component":2174,"description":4182},"5d495a8e-875e-4bbf-889d-252c201cc74f","Quelle est la différence entre Factur-X et UBL ?",{"type":224,"content":4183},[4184],{"type":227,"attrs":4185,"content":4186},{"textAlign":26},[4187],{"text":4188,"type":233},"Factur-X est un format hybride PDF/XML lisible par les équipes comptables. UBL est un format purement XML utilisé dans les échanges B2G et inter-entreprises européens. 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Service-Public prévoit par exemple jusqu’à 90 jours pour certaines exportations hors Union européenne en franchise de TVA, sous conditions.",{"_uid":4307,"hide":29,"title":4308,"component":2174,"description":4309},"42d3707d-b45c-4fcf-ac3a-2e902def257e","Quel est le délai de paiement d’une facture périodique ?",{"type":224,"attrs":4310,"content":4311},{"backgroundColor":26},[4312,4323],{"type":227,"attrs":4313,"content":4314},{"textAlign":26},[4315,4317,4321],{"text":4316,"type":233},"Une facture périodique doit être réglée au plus tard ",{"text":4318,"type":233,"marks":4319},"45 jours après sa date d’émission",[4320],{"type":317},{"text":4322,"type":233},", sans report en fin de mois.",{"type":227,"attrs":4324,"content":4325},{"textAlign":26},[4326,4328,4332],{"text":4327,"type":233},"Une facture mensuelle de maintenance émise le 31 octobre 2026 doit donc être payée au plus tard le ",{"text":4329,"type":233,"marks":4330},"15 décembre 2026",[4331],{"type":317},{"text":329,"type":233},{"_uid":4334,"hide":29,"title":4335,"component":2174,"description":4336},"759c2579-2400-475f-944b-1410b215bd65","Quel est le délai moyen de paiement des fournisseurs en France ?",{"type":224,"attrs":4337,"content":4338},{"backgroundColor":26},[4339,4350],{"type":227,"attrs":4340,"content":4341},{"textAlign":26},[4342,4344,4348],{"text":4343,"type":233},"Selon le rapport 2025 de l’Observatoire des délais de paiement, le délai moyen fournisseurs atteignait ",{"text":4345,"type":233,"marks":4346},"50 jours en 2024",[4347],{"type":317},{"text":4349,"type":233},", hors microentreprises.",{"type":227,"attrs":4351,"content":4352},{"textAlign":26},[4353],{"text":4354,"type":233},"Le rapport indique également que 72 % de ces entreprises payaient en moyenne sous 60 jours, contre 48 % des grandes entreprises.",{"_uid":4356,"hide":29,"title":4357,"component":2174,"description":4358},"240893ee-f143-4db8-8497-f1c5003af098","La facturation électronique change-t-elle les délais de paiement ?",{"type":224,"attrs":4359,"content":4360},{"backgroundColor":26},[4361],{"type":227,"attrs":4362,"content":4363},{"textAlign":26},[4364,4368],{"text":4365,"type":233,"marks":4366},"Elle change le circuit de traitement, mais pas les délais légaux.",[4367],{"type":317},{"text":4369,"type":233}," 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":4371,"hide":29,"title":4372,"component":2174,"description":4373},"eacb2f02-010c-412f-a302-45e7402e73ea","Comment calculer les pénalités de retard ?",{"type":224,"attrs":4374,"content":4375},{"backgroundColor":26},[4376,4386,4396,4401,4408,4413,4436],{"type":227,"attrs":4377,"content":4378},{"textAlign":26},[4379,4381,4385],{"text":4380,"type":233},"Sans taux prévu au contrat, Service-Public retient le taux de refinancement de la Banque centrale européenne majoré de dix points, soit ",{"text":4382,"type":233,"marks":4383},"12,40 % au second semestre 2026",[4384],{"type":317},{"text":329,"type":233},{"type":227,"attrs":4387,"content":4388},{"textAlign":26},[4389,4391,4395],{"text":4390,"type":233},"À cela s’ajoute l’indemnité forfaitaire de ",{"text":4392,"type":233,"marks":4393},"40 € par facture",[4394],{"type":317},{"text":329,"type":233},{"type":227,"attrs":4397,"content":4398},{"textAlign":26},[4399],{"text":4400,"type":233},"Pour une facture de 5 000 € TTC réglée avec 45 jours de retard :",{"type":227,"attrs":4402,"content":4403},{"textAlign":26},[4404],{"text":4405,"type":233,"marks":4406},"5 000 × 12,40 % × 45 / 365 = 76,44 €",[4407],{"type":317},{"type":227,"attrs":4409,"content":4410},{"textAlign":26},[4411],{"text":4412,"type":233},"Il faut donc ajouter 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Le PPF conserve principalement son rôle d’annuaire et de concentrateur des données fiscales.",{"_uid":4544,"hide":29,"title":4545,"component":2174,"description":4546},"f42d1662-5cd3-4d63-8a41-3f0d7a18bf1b","Un PDF envoyé par e-mail est-il une facture électronique ?",{"type":224,"attrs":4547,"content":4548},{"backgroundColor":26},[4549],{"type":227,"attrs":4550,"content":4551},{"textAlign":26},[4552,4555],{"text":4538,"type":233,"marks":4553},[4554],{"type":317},{"text":4556,"type":233}," Un simple PDF envoyé par e-mail ne correspond pas au format attendu par la réforme. À partir du 1er septembre 2027, les PME devront émettre leurs factures dans un format électronique conforme, comme UBL, CII ou Factur-X selon leur solution.",{"_uid":4558,"hide":29,"title":4559,"component":2174,"description":4560},"9a89eddd-acc8-425f-b157-7646aa722463","Les micro-entrepreneurs sont-ils concernés par la réforme ?",{"type":224,"attrs":4561,"content":4562},{"backgroundColor":26},[4563],{"type":227,"attrs":4564,"content":4565},{"textAlign":26},[4566,4570],{"text":4567,"type":233,"marks":4568},"Oui.",[4569],{"type":317},{"text":4571,"type":233}," Les micro-entrepreneurs et les entreprises en franchise en base de TVA sont également concernés lorsqu’ils sont assujettis. Ils doivent recevoir les factures électroniques depuis le 1er septembre 2026 et devront les émettre à partir du 1er septembre 2027.",{"_uid":4573,"hide":29,"title":4574,"component":2174,"description":4575},"deb0c63c-218a-4a52-bc77-d888166c31f7","Une entreprise qui ne facture pas de TVA est-elle concernée ?",{"type":224,"attrs":4576,"content":4577},{"backgroundColor":26},[4578],{"type":227,"attrs":4579,"content":4580},{"textAlign":26},[4581,4585],{"text":4582,"type":233,"marks":4583},"Oui, dès lors qu’elle est assujettie à la TVA",[4584],{"type":317},{"text":4586,"type":233},", y compris lorsqu’elle bénéficie de la franchise en base. Les mêmes échéances de réception et d’émission s’appliquent.",{"_uid":4588,"hide":29,"title":4589,"component":2174,"description":4590},"29a0e8d1-074b-44ce-b48f-c9150b51026a","Peut-on utiliser plusieurs plateformes agréées ?",{"type":224,"attrs":4591,"content":4592},{"backgroundColor":26},[4593],{"type":227,"attrs":4594,"content":4595},{"textAlign":26},[4596,4599],{"text":4567,"type":233,"marks":4597},[4598],{"type":317},{"text":4600,"type":233}," Une PME peut par exemple utiliser une plateforme pour les factures fournisseurs et une autre pour ses ventes. L’annuaire doit néanmoins identifier clairement la plateforme et l’adresse utilisées pour recevoir les factures.",{"_uid":4602,"hide":29,"title":4603,"component":2174,"description":4604},"603ca885-e519-473f-9fab-26b658df71b3","Un opérateur de dématérialisation suffit-il ?",{"type":224,"attrs":4605,"content":4606},{"backgroundColor":26},[4607],{"type":227,"attrs":4608,"content":4609},{"textAlign":26},[4610,4614],{"text":4611,"type":233,"marks":4612},"Non, sauf s’il est lui-même agréé.",[4613],{"type":317},{"text":4615,"type":233}," Un OD ou une autre solution compatible doit être raccordé à une plateforme agréée pour participer aux échanges prévus par la réforme. Demandez à votre prestataire quelle PA il utilise avant de lui confier vos flux.",[4617],{"cta":4618,"_uid":4619,"title":4620,"layout":52,"eyebrow":4628,"subtitle":4635,"component":348,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":4638,"sectionSettings":4639,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"c6c045b6-df23-4857-9321-be3eae219603",{"type":224,"attrs":4621,"content":4622},{"backgroundColor":26},[4623],{"type":348,"attrs":4624,"content":4625},{"level":350,"textAlign":26},[4626],{"text":4627,"type":233},"Questions fréquentes sur la facturation électronique des PME",{"type":224,"attrs":4629,"content":4630},{"backgroundColor":26},[4631],{"type":227,"attrs":4632,"content":4633},{"textAlign":26},[4634],{"text":2266,"type":233},{"type":224,"content":4636},[4637],{"type":227},[],[],[],"facturation-electronique-des-pme-choisir-sa-plateforme-agreee-et-preparer-2027","fr/blog/facturation-electronique-des-pme-choisir-sa-plateforme-agreee-et-preparer-2027",-3810,[],"2197875d-2ade-479b-b590-881af0947a45",[],"blog/facturation-electronique-des-pme-choisir-sa-plateforme-agreee-et-preparer-2027",[4649,4650,4651],{"path":4647,"name":26,"lang":33,"published":26},{"path":4647,"name":26,"lang":39,"published":26},{"path":4647,"name":26,"lang":41,"published":26},["Island",4653],{"key":4654,"result":4655},"MarkdownRenderer_boDfdW5xx1a0rOGNeYE1hcKHesKyNgQQQ7TAu5U",{"head":4656},{"link":4657,"style":4658},[],[],1793980856257]