[{"data":1,"prerenderedAt":3175},["ShallowReactive",2],{"fr-blog/procure-to-pay":3,"fr-global-content":932,"fr-article-global-content":2270,"fr-blog-article-more-articles-213435268":2521},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":919,"full_slug":920,"sort_by_date":53,"position":921,"tag_list":922,"is_startpage":30,"parent_id":923,"meta_data":53,"group_id":924,"first_published_at":925,"release_id":53,"lang":59,"path":53,"alternates":926,"default_full_slug":927,"translated_slugs":928},"Procure to Pay : un processus digitalisé stratégique aussi en PME","2022-11-02T17:57:43.645Z","2026-03-20T15:30:10.479Z","2026-03-20T15:30:10.511Z",213435268,"d44b1fd2-d803-4cbb-8d7c-9aa172385272",{"_uid":11,"roles":12,"title":4,"author":13,"topics":69,"content":70,"noIndex":30,"category":803,"language":829,"component":816,"heroMedia":830,"sidebarCta":837,"publishedAt":838,"readingTime":839,"redirectUrl":24,"listingImage":840,"metaDescription":841,"componentsAfterTheArticle":842},"e28e2e26-79a2-4ff6-9742-4294e038298b",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":51,"full_slug":52,"sort_by_date":53,"position":54,"tag_list":55,"is_startpage":30,"parent_id":56,"meta_data":53,"group_id":57,"first_published_at":58,"release_id":53,"lang":59,"path":53,"alternates":60,"default_full_slug":61,"translated_slugs":62,"_stopResolving":68},"Laurence Kermorgant","2022-10-19T17:43:32.473Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:22.250Z",206167982,"ad5e9865-33b0-4e4f-87fb-87854da52c85",{"_uid":21,"name":14,"links":22,"picture":37,"lastName":39,"component":40,"firstName":41,"description":42},"7b6af6e6-4cef-414b-b406-e7f20b9f0876",[23],{"tag":24,"_uid":25,"icon":26,"link":31,"type":24,"label":24,"style":35,"component":36,"onClickEvent":24,"openInANewTab":30,"horizontalFill":30},"","fc35f0d4-4b24-4a61-9b3e-74da38f7994c",{"id":27,"alt":24,"name":24,"focus":24,"title":24,"filename":28,"copyright":24,"fieldtype":29,"is_external_url":30},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":24,"url":32,"linktype":33,"fieldtype":34,"cached_url":32},"https://www.linkedin.com/in/laurence-kermorgant-5018a52/","url","multilink","primary","cta",{"alt":38,"name":24,"focus":24,"title":24,"filename":38,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/433x433/c873863fcb/laurence-kermorgant.jpeg","Kermorgant","author","Laurence",{"type":43,"content":44},"doc",[45],{"type":46,"content":47},"paragraph",[48],{"text":49,"type":50},"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",null,-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z","fr",[],"blog/author/laurence-kermorgant",[63,64,66],{"path":61,"name":53,"lang":59,"published":53},{"path":61,"name":53,"lang":65,"published":53},"de",{"path":61,"name":53,"lang":67,"published":53},"es",true,[],{"type":43,"content":71},[72,76,80,91,102,109,136,142,152,156,161,171,177,187,221,226,243,253,258,268,277,282,292,296,301,311,321,325,362,363,368,372,387,392,402,412,417,427,431,436,446,450,455,459,464,474,478,483,493,498,508,513,523,547,552,562,572,577,587,592,596,606,610,615,625,629,649,654,664,669,685,733,738,754,764,768,773,795],{"type":46,"content":73},[74],{"text":75,"type":50},"De l’approvisionnement en matières premières ou fournitures de services jusqu’au paiement des factures correspondantes, la fonction Procure to Pay (P2P) mérite qu’on s’y attarde.",{"type":46,"content":77},[78],{"text":79,"type":50},"Ce processus de pilotage des achats se dématérialise aujourd’hui. Il présente un réel enjeu organisationnel et financier pour les PME.",{"type":46,"content":81},[82,84,89],{"text":83,"type":50},"Avec cet article, vous comprendrez exactement ce qu’il revêt et vous découvrirez ses atouts. 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Il recouvre l’ensemble des ",{"text":147,"type":50,"marks":148},"processus organisationnels et informatiques",[149],{"type":117},{"text":151,"type":50}," qui participent au suivi des achats. Il se découpe en trois phases essentielles, la gestion des achats, les approvisionnements et les aspects financiers avec la facturation et le paiement.",{"type":46,"content":153},[154],{"text":155,"type":50},"Les technologies actuelles conduisent à automatiser toute la chaîne. Cette digitalisation du P2P contribue à optimiser son pilotage sous de nombreux angles.",{"type":103,"attrs":157,"content":158},{"level":138},[159],{"text":160,"type":50},"Les 3 grandes étapes d’une organisation Procure to Pay en PME",{"type":46,"content":162},[163,165,169],{"text":164,"type":50},"Dans toute entreprise, y compris en PME, le découpage du processus Procure to Pay conduit à distinguer trois fonctions principales. L’ensemble participe à la ",{"text":166,"type":50,"marks":167},"performance des achats et à la fluidité de leur gestion",[168],{"type":117},{"text":170,"type":50},".",{"type":103,"attrs":172,"content":174},{"level":173},4,[175],{"text":176,"type":50},"Fonction achats dans l’entreprise",{"type":46,"content":178},[179,181,185],{"text":180,"type":50},"En amont de l’approvisionnement, les entreprises disposent en général d’une ",{"text":182,"type":50,"marks":183},"direction des achats",[184],{"type":117},{"text":186,"type":50},", notamment lorsqu’elles consomment des matières premières ou revendent des marchandises. C’est un métier à part entière qui consiste à :",{"type":188,"content":189},"bullet_list",[190,197,209,215],{"type":191,"content":192},"list_item",[193],{"type":46,"content":194},[195],{"text":196,"type":50},"identifier les besoins en marchandises, matières ou services à acheter ;",{"type":191,"content":198},[199],{"type":46,"content":200},[201,203,207],{"text":202,"type":50},"réaliser le ",{"text":204,"type":50,"marks":205},"sourcing",[206],{"type":88},{"text":208,"type":50}," des fournisseurs pour les types d’achats identifiés ;",{"type":191,"content":210},[211],{"type":46,"content":212},[213],{"text":214,"type":50},"référencer les fournisseurs aptes à approvisionner l’entreprise ;",{"type":191,"content":216},[217],{"type":46,"content":218},[219],{"text":220,"type":50},"négocier les contrats fournisseurs en matière de tarifs éventuellement en volume de commandes annuelles, de conditions et de délais de paiement.",{"type":103,"attrs":222,"content":223},{"level":173},[224],{"text":225,"type":50},"Gestion des approvisionnements",{"type":46,"content":227},[228,230,234,236,242],{"text":229,"type":50},"À cette étape d’un process Procure to Pay, l’objectif consiste bien à émettre des ",{"text":231,"type":50,"marks":232},"bons de commande aux fournisseurs",[233],{"type":117},{"text":235,"type":50}," afin de se faire livrer en quantité, qualité et délais convenus. C’est le document qui régit les relations ponctuelles entre clients et fournisseurs pour un achat donné. À l’arrivée des matières, l’entreprise émet un bon de réception et contrôle la conformité de la livraison avec le ",{"text":237,"type":50,"marks":238},"bon de commande",[239],{"type":124,"attrs":240},{"href":241,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/glossaire/bon-de-commande/",{"text":170,"type":50},{"type":46,"content":244},[245,247,251],{"text":246,"type":50},"L’approvisionneur s’assure que les matières ou prestations indispensables à la chaîne de fabrication sont livrées dans les conditions et délais nécessaires. C’est le ",{"text":248,"type":50,"marks":249},"garant de la continuité de l’exploitation",[250],{"type":117},{"text":252,"type":50},". Il surveille aussi la bonne rotation des stocks. Il optimise leur niveau, ni trop, ni trop peu.",{"type":103,"attrs":254,"content":255},{"level":173},[256],{"text":257,"type":50},"Contrôle de la facturation fournisseur et émission des paiements",{"type":46,"content":259},[260,262,266],{"text":261,"type":50},"La partie comptable et financière du Procure to Pay comprend d’abord le ",{"text":263,"type":50,"marks":264},"contrôle de la facture",[265],{"type":117},{"text":267,"type":50},". Avec un process dématérialisé, le système a déjà marié le bon de commande et le bon de réception à la phase précédente. Il effectue le même rapprochement avec la facture en automatique.",{"type":46,"content":269},[270,272,276],{"text":271,"type":50},"En cas d’écarts en quantité, c’est le service approvisionnement qui gère le litige et la demande potentielle d’avoir. Pour une différence sur le prix, la responsabilité incombe aux achats. La validation dématérialisée de la facture permet à la dernière étape l’",{"text":273,"type":50,"marks":274},"émission du paiement fournisseur",[275],{"type":117},{"text":170,"type":50},{"type":103,"attrs":278,"content":279},{"level":105},[280],{"text":281,"type":50},"Quels sont les atouts d’une stratégie P2P automatisée en entreprise ?",{"type":46,"content":283},[284,286,290],{"text":285,"type":50},"L’automatisation des différents processus du cycle achats constitue une solution technologique très intéressante pour les PME. ",{"text":287,"type":50,"marks":288},"Efficacité, productivité, sécurité, fiabilité, visibilité et rapidité",[289],{"type":117},{"text":291,"type":50}," sont au rendez-vous pour l’ensemble des acteurs.",{"type":46,"content":293},[294],{"text":295,"type":50},"Avec autant d’avantages d’un bout à l’autre de la chaîne, le Procure to Pay doit participer à votre stratégie organisationnelle.",{"type":103,"attrs":297,"content":298},{"level":138},[299],{"text":300,"type":50},"Réduire les coûts des achats et des dépenses de l’entreprise",{"type":46,"content":302},[303,305,309],{"text":304,"type":50},"Le traitement d’une facture fournisseur au format papier coûte en moyenne entre 14 et 20 euros selon les sources gouvernementales. En adoptant la ",{"text":306,"type":50,"marks":307},"dématérialisation des processus",[308],{"type":117},{"text":310,"type":50},", vous réalisez une économie considérable. En effet, la réduction du coût atteint de 50 à 75 % de ce montant. C’est le premier enjeu financier, mais pas le seul.",{"type":46,"content":312},[313,315,319],{"text":314,"type":50},"Par ailleurs, la dématérialisation des achats et des approvisionnements selon des procédures normées et des outils informatiques adaptés contribue à abaisser ",{"text":316,"type":50,"marks":317},"le coût des achats",[318],{"type":117},{"text":320,"type":50}," en eux-mêmes.",{"type":46,"content":322},[323],{"text":324,"type":50},"Chaque collaborateur suit les consignes. Il achète chez les fournisseurs référencés. Il se tient aux limites fixées dans les lignes budgétaires. Il bénéficie de l’expertise de la direction achats en matière de sourcing et de négociation tarifaire.",{"type":94,"attrs":326},{"id":327,"body":328},"fc65956a-f2a4-4fb0-900c-e804e216145d",[329],{"cta":330,"_uid":345,"image":346,"title":350,"subtitle":360,"component":361},[331],{"tag":24,"_uid":332,"hide":30,"icon":333,"link":335,"type":24,"label":344,"style":35,"component":36,"mobileLabel":24,"onClickEvent":24,"openInANewTab":68,"horizontalFill":30},"d2dd1131-c52e-4177-b179-211168d3c046",{"id":53,"alt":53,"name":24,"focus":53,"title":53,"source":53,"filename":24,"copyright":53,"fieldtype":29,"meta_data":334},{},{"id":336,"url":24,"linktype":128,"fieldtype":34,"cached_url":337,"prep":68,"story":338},"706053b3-9642-4ad8-a2ef-b47094562528","/fr/blog/procurement-management-system-ou-purchasing",{"name":339,"id":340,"uuid":336,"slug":341,"url":342,"full_slug":343,"_stopResolving":68},"Procurement management system ou purchasing ?",208732075,"procurement-management-system-ou-purchasing","blog/procurement-management-system-ou-purchasing","fr/blog/procurement-management-system-ou-purchasing","Accéder à l'article","i-82b76a1e-559f-4c8f-99f0-cbb6c71c48ac",{"id":347,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":348,"copyright":24,"fieldtype":29,"meta_data":349,"is_external_url":30},17569915,"https://a.storyblok.com/f/146026/1020x680/536d2dde8c/tva-intracommunautaire_pink.png",{},{"type":43,"content":351},[352],{"type":103,"attrs":353,"content":355},{"level":354},1,[356],{"text":357,"type":50,"marks":358},"Digitalisation du processus d'achat: Le guide complet de l'e-procurement",[359],{"type":117},"Donnez-vous tous les moyens pour réussir la transformation de votre procurement","ctaBlock",{"type":46},{"type":103,"attrs":364,"content":365},{"level":138},[366],{"text":367,"type":50},"Rationaliser les choix de fournisseurs, de produits et de services",{"type":46,"content":369},[370],{"text":371,"type":50},"Avec un système Procure to Pay automatisé, les collaborateurs de l’entreprise disposent de règles précises. Ils commandent ainsi uniquement les articles ou services nécessaires à la réalisation de leurs missions.",{"type":46,"content":373},[374,376,380,382,386],{"text":375,"type":50},"En professionnalisant la gestion des achats, ils obtiennent ce qui correspond exactement à leur besoin, ",{"text":377,"type":50,"marks":378},"sans payer de la surqualité inutile",[379],{"type":117},{"text":381,"type":50},". Le métier de l’acheteur consiste à ",{"text":383,"type":50,"marks":384},"rationaliser le sourcing et à restreindre le choix d’approvisionnement",[385],{"type":117},{"text":170,"type":50},{"type":103,"attrs":388,"content":389},{"level":138},[390],{"text":391,"type":50},"Gagner du temps avec la dématérialisation du processus Procure to Pay",{"type":46,"content":393},[394,396,400],{"text":395,"type":50},"Évidemment, le traitement électronique des différentes étapes conduit à réduire la manipulation du papier. Il aboutit à la suppression des contrôles manuels. ",{"text":397,"type":50,"marks":398},"Chaque maillon de la chaîne gagne du temps",[399],{"type":117},{"text":401,"type":50},". Les collaborateurs se consacrent alors à des tâches à plus forte valeur ajoutée ce qui contribue à la performance de l’entreprise.",{"type":46,"content":403},[404,406,410],{"text":405,"type":50},"Plus le P2P se digitalise, plus l’acheteur économise du temps. C’est l’occasion de toujours mieux négocier avec les fournisseurs ou d’",{"text":407,"type":50,"marks":408},"améliorer le sourcing",[409],{"type":117},{"text":411,"type":50},". Pourquoi ne pas aussi travailler par exemple à la réduction des coûts des matériaux dans le cadre d’une démarche d’analyse de la valeur ?",{"type":103,"attrs":413,"content":414},{"level":138},[415],{"text":416,"type":50},"Sécuriser la gestion des achats en réduisant le risque d’erreurs",{"type":46,"content":418},[419,421,425],{"text":420,"type":50},"L’automatisation d’un processus Procure to Pay entraîne une ",{"text":422,"type":50,"marks":423},"réduction des erreurs de saisie manuelle",[424],{"type":117},{"text":426,"type":50},", sans oublier le risque de perte de documents au format papier.",{"type":46,"content":428},[429],{"text":430,"type":50},"Avec un parfait paramétrage des étapes du cycle achats, l’entreprise sécurise les opérations ainsi que les différents contrôles et rapprochements. Elle évite également les doubles paiements ou comptabilisations par exemple.",{"type":103,"attrs":432,"content":433},{"level":138},[434],{"text":435,"type":50},"Accélérer la gestion des litiges et le paiement des fournisseurs",{"type":46,"content":437},[438,440,444],{"text":439,"type":50},"Le processus Procure to Pay comporte aussi l’",{"text":441,"type":50,"marks":442},"émission de relances ou de notifications internes",[443],{"type":117},{"text":445,"type":50}," en cas de factures en attente d’approbation, de litiges en suspens, etc. Les désaccords diminuent grâce au mariage automatisé des bons de commande, bons de réception et factures.",{"type":46,"content":447},[448],{"text":449,"type":50},"En réduisant leur nombre, un système P2P dématérialisé participe également à l’accélération des paiements. Ce pilotage du cycle achats améliore les relations fournisseurs, un avantage certain pour la marche de l’entreprise.",{"type":103,"attrs":451,"content":452},{"level":138},[453],{"text":454,"type":50},"Fluidifier la consolidation du reporting de l’entreprise",{"type":46,"content":456},[457],{"text":458,"type":50},"Pour une PME qui dispose de plusieurs sites, le processus P2P conduit aussi à consolider facilement en quelques clics toutes les informations. Données de commandes, de livraison, de facturation ou de paiement par nature de charges ou par fournisseur par exemple, vous agrégez rapidement l’ensemble des flux de l’entreprise.",{"type":103,"attrs":460,"content":461},{"level":138},[462],{"text":463,"type":50},"Faciliter le suivi budgétaire de la fonction Purchase to Pay",{"type":46,"content":465},[466,468,472],{"text":467,"type":50},"Les solutions de Procure to Pay comportent aussi des ",{"text":469,"type":50,"marks":470},"fonctionnalités de gestion budgétaire",[471],{"type":117},{"text":473,"type":50},". Les commandes d’achat s’imputent sur des lignes octroyées par service, département, magasin, entité, etc. Avec ce type d’outils dématérialisés, avoir l’œil sur les dépenses réelles comparées aux budgets devient un jeu d’enfant.",{"type":46,"content":475},[476],{"text":477,"type":50},"Une PME qui recourt à une telle organisation de ses achats possède de sérieux atouts pour le pilotage au quotidien de ses activités.",{"type":103,"attrs":479,"content":480},{"level":105},[481],{"text":482,"type":50},"Comment déployer le processus Purchase to Pay dans une PME ?",{"type":46,"content":484},[485,487,491],{"text":486,"type":50},"Voici les différentes étapes pour ",{"text":488,"type":50,"marks":489},"la mise en place d’un processus Procure to Pay",[490],{"type":117},{"text":492,"type":50}," dans votre entreprise. Process et procédures, outils de dématérialisation, faisons le point.",{"type":103,"attrs":494,"content":495},{"level":138},[496],{"text":497,"type":50},"Définir le périmètre d’intervention du service achats en entreprise",{"type":46,"content":499},[500,502,506],{"text":501,"type":50},"Selon le secteur d’activité ou la taille de votre société, délimiter le ",{"text":503,"type":50,"marks":504},"champ d’intervention de la direction achats",[505],{"type":117},{"text":507,"type":50}," présente parfois de l’intérêt.",{"type":103,"attrs":509,"content":510},{"level":173},[511],{"text":512,"type":50},"Comprendre et définir les besoins à intégrer dans le P2P",{"type":46,"content":514},[515,517,521],{"text":516,"type":50},"Interrogez-vous sur les natures de charges que doit gérer un tel service central. Pour ces produits ou prestations à acquérir, l’acheteur commence par ",{"text":518,"type":50,"marks":519},"faire exprimer le besoin détaillé",[520],{"type":117},{"text":522,"type":50}," par l’exploitation.",{"type":46,"content":524},[525,527,531,533,545],{"text":526,"type":50},"Pour les ",{"text":528,"type":50,"marks":529},"autres dépenses hors périmètre de la direction achats",[530],{"type":117},{"text":532,"type":50},", plus de liberté peut être laissée aux collaborateurs concernés. Toutefois, vous pouvez confier la mission au responsable achats de définir une ",{"text":534,"type":50,"marks":535},"politique de dépenses pour les déplacements professionnels",[536],{"type":124,"attrs":537},{"href":538,"uuid":539,"anchor":53,"target":53,"linktype":128,"story":540},"deplacements-professionnels","c4c3bf1e-b1a4-4711-a88c-4bbbcff85efa",{"name":541,"id":542,"uuid":539,"slug":538,"url":543,"full_slug":544,"_stopResolving":68},"Déplacements professionnels : comment établir une politique de dépenses",214317374,"blog/deplacements-professionnels","fr/blog/deplacements-professionnels",{"text":546,"type":50},". Les salariés de la société disposent ainsi d’un cadre précis dans lequel ils conservent de l’autonomie.",{"type":103,"attrs":548,"content":549},{"level":173},[550],{"text":551,"type":50},"Organiser le sourcing, les appels d’offres et le référencement des fournisseurs",{"type":46,"content":553},[554,556,560],{"text":555,"type":50},"La phase suivante du processus Procure to Pay consiste à rechercher les fournisseurs aptes à répondre aux besoins définis préalablement, en quantité, en qualité et en prix. La direction achats ",{"text":557,"type":50,"marks":558},"organise le sourcing",[559],{"type":117},{"text":561,"type":50}," et prépare des appels d’offres avec les cahiers des charges des produits et prestations.",{"type":46,"content":563},[564,566,570],{"text":565,"type":50},"Elle analyse ensuite les retours des entreprises susceptibles d’être référencées. Pour une bonne visibilité du pilotage, l’homologation des fournisseurs se traduit par des ",{"text":567,"type":50,"marks":568},"contrats ou commandes-cadres",[569],{"type":117},{"text":571,"type":50},". Ces documents font l’objet de saisie et d’archivage électronique dans le logiciel de Purchase to Pay.",{"type":103,"attrs":573,"content":574},{"level":138},[575],{"text":576,"type":50},"Organiser des commandes d’achat ou fixer des lignes budgétaires",{"type":46,"content":578},[579,581,585],{"text":580,"type":50},"Cette étape concerne soit l’équipe approvisionnement soit tous les collaborateurs de l’entreprise autorisés à dépenser dans le cadre du travail. Il s’agit cette fois de ",{"text":582,"type":50,"marks":583},"passer des commandes",[584],{"type":117},{"text":586,"type":50}," afin d’obtenir la livraison de produits ou de services. Deux cas sont à distinguer dans un process P2P avec automatisation.",{"type":103,"attrs":588,"content":589},{"level":173},[590],{"text":591,"type":50},"Cas des approvisionnements de marchandises ou matières",{"type":46,"content":593},[594],{"text":595,"type":50},"Avant de réceptionner des marchandises dans un entrepôt, magasin ou restaurant, l’approvisionneur établit un bon de commande à destination du fournisseur.",{"type":46,"content":597},[598,600,604],{"text":599,"type":50},"Pour déployer le processus Procure to Pay avec ce type d’achats, le travail consiste à ",{"text":601,"type":50,"marks":602},"paramétrer ces documents dématérialisés",[603],{"type":117},{"text":605,"type":50}," ainsi que leur stockage et envoi par mail. Vous organisez aussi le lien avec les contrats d’achat, notamment les tarifs et caractéristiques des produits.",{"type":46,"content":607},[608],{"text":609,"type":50},"Prenez soin de cette étape. En effet, souvent les imputations analytiques des factures dépendent des données mentionnées sur le bon de commande.",{"type":103,"attrs":611,"content":612},{"level":173},[613],{"text":614,"type":50},"Cas des dépenses professionnelles",{"type":46,"content":616},[617,619,623],{"text":618,"type":50},"Pour les frais généraux ou dépenses professionnelles hors champ de la direction achats, le système de Purchase to Pay structure les ",{"text":620,"type":50,"marks":621},"autorisations de commandes et d’achats selon des lignes budgétaires",[622],{"type":117},{"text":624,"type":50}," détaillées.",{"type":46,"content":626},[627],{"text":628,"type":50},"Cette étape comprend donc le paramétrage dans le logiciel retenu :",{"type":188,"content":630},[631,637,643],{"type":191,"content":632},[633],{"type":46,"content":634},[635],{"text":636,"type":50},"du découpage des budgets par service, entité, établissement, etc. ;",{"type":191,"content":638},[639],{"type":46,"content":640},[641],{"text":642,"type":50},"de l’analytique avec les centres de coûts, les natures de charges ou tout autre axe souhaité ;",{"type":191,"content":644},[645],{"type":46,"content":646},[647],{"text":648,"type":50},"des autorisations et modalités de validation des achats dématérialisés.",{"type":103,"attrs":650,"content":651},{"level":138},[652],{"text":653,"type":50},"Choisir les outils de dématérialisation pour le processus Procure to Pay",{"type":46,"content":655},[656,658,662],{"text":657,"type":50},"L’automatisation et la dématérialisation du process P2P supposent évidemment d’",{"text":659,"type":50,"marks":660},"implémenter une ou plusieurs applications",[661],{"type":117},{"text":663,"type":50}," pour gérer les étapes du cycle achats. ERP, logiciels métiers, outil de pilotage des dépenses professionnelles comme Spendesk, plusieurs solutions s’offrent à vous.",{"type":103,"attrs":665,"content":666},{"level":173},[667],{"text":668,"type":50},"Les fonctionnalités des applications pour automatiser le P2P",{"type":46,"content":670},[671,673,677,679,683],{"text":672,"type":50},"Gérer le ",{"text":674,"type":50,"marks":675},"procurement",[676],{"type":88},{"text":678,"type":50},", soit l’approvisionnement d’une entreprise, constitue un réel enjeu. Prenez-soin de bien choisir l’outil adapté à chaque activité et à ses particularités. Une ou plusieurs applications doivent ",{"text":680,"type":50,"marks":681},"comprendre les fonctionnalités",[682],{"type":117},{"text":684,"type":50}," suivantes :",{"type":188,"content":686},[687,693,699,705,711,721,727],{"type":191,"content":688},[689],{"type":46,"content":690},[691],{"text":692,"type":50},"gestion des contrats d’achats et commandes-cadres ;",{"type":191,"content":694},[695],{"type":46,"content":696},[697],{"text":698,"type":50},"suivi et administration du référentiel fournisseurs ;",{"type":191,"content":700},[701],{"type":46,"content":702},[703],{"text":704,"type":50},"archivage électronique des documents selon les principes de la valeur probante ;",{"type":191,"content":706},[707],{"type":46,"content":708},[709],{"text":710,"type":50},"accès au dossier centralisé de chaque fournisseur ;",{"type":191,"content":712},[713],{"type":46,"content":714},[715,719],{"text":716,"type":50,"marks":717},"workflows",[718],{"type":88},{"text":720,"type":50}," pour la création, validation et archivage des demandes d’achats, bons de commande, bons de réception et factures ;",{"type":191,"content":722},[723],{"type":46,"content":724},[725],{"text":726,"type":50},"précomptabilisation et interface vers la comptabilité ;",{"type":191,"content":728},[729],{"type":46,"content":730},[731],{"text":732,"type":50},"outils de reportings et d’analyse des engagements d’achats, de la consommation des budgets, des dossiers des fournisseurs, etc.",{"type":103,"attrs":734,"content":735},{"level":173},[736],{"text":737,"type":50},"Spendesk, une plateforme pour le Purchase to Pay des dépenses professionnelles",{"type":46,"content":739},[740,746,748,752],{"text":741,"type":50,"marks":742},"Spendesk",[743],{"type":124,"attrs":744},{"href":745,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/",{"text":747,"type":50}," a pour vocation d’aider les entreprises à gérer les dépenses professionnelles de leurs collaborateurs. C’est donc un ",{"text":749,"type":50,"marks":750},"portail unique sur le Cloud",[751],{"type":117},{"text":753,"type":50}," sur lequel se réalisent de multiples actions en matière de Procure to Pay. Citons la dématérialisation des notes de frais ainsi que les achats auprès de fournisseurs réglés par cartes bancaires virtuelles ou physiques.",{"type":46,"content":755},[756,758,762],{"text":757,"type":50},"Notre logiciel apporte de nombreuses fonctionnalités comme la gestion budgétaire, la précomptabilisation ou le reporting. Des workflows se paramètrent en matière d’",{"text":759,"type":50,"marks":760},"autorisation et de validation",[761],{"type":117},{"text":763,"type":50}," des commandes d’achat, des factures et des paiements.",{"type":46,"content":765},[766],{"text":767,"type":50},"Nous archivons toutes les pièces comptables dématérialisées au même endroit. Nous facilitons l’accès aux informations de n’importe où pour les personnes que vous habilitez.",{"type":103,"attrs":769,"content":770},{"level":105},[771],{"text":772,"type":50},"Gagnez en efficacité en automatisant le Procure to Pay",{"type":46,"content":774},[775,777,781,783,786,788,794],{"text":776,"type":50},"Ce type de processus qui dématérialise les actions et les documents simplifie, fluidifie et sécurise la ",{"text":778,"type":50,"marks":779},"gestion du cycle achats",[780],{"type":117},{"text":782,"type":50},". À ce titre, il participe à la bonne stratégie de toute PME. Pour en savoir plus sur ce que Spendesk peut apporter au pilotage de ces ",{"text":85,"type":50,"marks":784},[785],{"type":88},{"text":787,"type":50}," dans votre activité, contactez-nous. Nous organiserons ",{"text":789,"type":50,"marks":790},"une démonstration de notre outil",[791],{"type":124,"attrs":792},{"href":793,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/schedule-a-demo/",{"text":170,"type":50},{"type":46,"content":796},[797],{"type":94,"attrs":798},{"id":96,"body":799},[800],{"_uid":801,"html":802,"component":101},"d0f93966-6705-4b87-82a6-a6fd93dc2a0e","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-45a675e5-906f-4d02-adc9-6be65e9e074b\">\u003Cspan class=\"hs-cta-node hs-cta-45a675e5-906f-4d02-adc9-6be65e9e074b\" id=\"hs-cta-45a675e5-906f-4d02-adc9-6be65e9e074b\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/45a675e5-906f-4d02-adc9-6be65e9e074b\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-45a675e5-906f-4d02-adc9-6be65e9e074b\" style=\"border-width:0px;\" height=\"1280\" width=\"2560\" src=\"https://no-cache.hubspot.com/cta/default/2694209/45a675e5-906f-4d02-adc9-6be65e9e074b.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '45a675e5-906f-4d02-adc9-6be65e9e074b', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"name":804,"created_at":805,"published_at":16,"updated_at":806,"id":807,"uuid":808,"content":809,"slug":816,"full_slug":817,"sort_by_date":53,"position":818,"tag_list":819,"is_startpage":30,"parent_id":820,"meta_data":53,"group_id":821,"first_published_at":822,"release_id":53,"lang":59,"path":53,"alternates":823,"default_full_slug":824,"translated_slugs":825,"_stopResolving":68},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":810,"icon":811,"name":804,"component":815},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":812,"alt":813,"name":24,"focus":24,"title":24,"filename":814,"copyright":24,"fieldtype":29,"is_external_url":30},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",0,[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[826,827,828],{"path":824,"name":53,"lang":59,"published":53},{"path":824,"name":53,"lang":65,"published":53},{"path":824,"name":53,"lang":67,"published":53},[59],[831],{"_uid":832,"asset":833,"shadow":30,"caption":24,"overlay":835,"component":836},"01007f49-d884-480e-8982-7ece086e5c8d",{"alt":24,"name":24,"focus":24,"title":24,"filename":834,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/1190x670/f755d15362/procure-to-pay.png",[],"image",[],"2022-06-13 14:29","9",[],"Vous souhaitez améliorer vos opérations de procure-to-pay ou d'approvisionnement ? Ces méthodes visent à vous donner des angles d'attaque.",[843],{"_uid":844,"items":845,"heading":892,"reverse":30,"component":910,"sectionSettings":911},"81f5af26-87a3-4a40-b1cc-9be4e16f6020",[846,856,865,874,883],{"_uid":847,"title":848,"component":849,"description":850},"8d60e65c-a8ee-4dcb-a091-62e15dd417e5","Qu'est-ce que la gestion des dépenses ?","faqItem",{"type":43,"content":851},[852],{"type":46,"content":853},[854],{"text":855,"type":50},"La gestion des dépenses est le processus qui centralise et contrôle toutes les sorties liées à l'activité pour assurer conformité, catégorisation et réconciliation comptable. 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Les employés demandent des fonds ou utilisent des cartes Spendesk, les responsables valident via workflows, et l'équipe finance suit budgets en temps réel, automatise les notes de frais et exporte les écritures vers les logiciels comptables.",{"_uid":866,"title":867,"component":849,"description":868},"151eb0b0-ed5b-404a-b2c1-67270e63cfb4","Qu'est-ce que le processus Procure-to-Pay (P2P) ?",{"type":43,"content":869},[870],{"type":46,"content":871},[872],{"text":873,"type":50},"Le processus Procure-to-Pay couvre l'ensemble des étapes depuis la demande d'achat jusqu'au paiement fournisseur et à la réconciliation comptable. 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Les exports comptables et la conciliation automatique des transactions réduisent le travail manuel et facilitent la coordination entre l'équipe finance et le cabinet comptable lors de la clôture fiscale.",{"_uid":2727,"title":2728,"component":849,"description":2729},"a2e7c9f9-d257-4b8a-8272-b079613066b1","La liasse fiscale est‑elle différente pour les petites entreprises et comment Spendesk aide‑t‑elle ?",{"type":43,"content":2730},[2731],{"type":46,"content":2732},[2733],{"text":2734,"type":50},"Spendesk simplifie la gestion de la liasse fiscale pour les petites entreprises en centralisant les dépenses, en proposant des cartes plafonnées et en automatisant la tenue des justificatifs. La conciliation automatique et les exports compatibles avec les logiciels comptables réduisent le temps de préparation pour les petites structures et facilitent le respect des obligations fiscales.",[2736],{"cta":2737,"_uid":2738,"title":2739,"eyebrow":2746,"subtitle":2749,"component":103,"textAlign":24,"sectionSettings":2752,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"89fff566-0f56-458a-9e85-0c35c0784d05",{"type":43,"content":2740},[2741],{"type":103,"attrs":2742,"content":2743},{"level":105},[2744],{"text":2745,"type":50},"Liasse Fiscale — FAQ",{"type":43,"content":2747},[2748],{"type":46},{"type":43,"content":2750},[2751],{"type":46},[],[2754],{"_uid":2755,"hide":30,"theme":914,"anchorId":24,"component":915,"spacingTop":24,"hideOnDevices":2756,"spacingBottom":24,"floatingImages":2757,"variableOverrides":2758},"7ffd8a45-cb22-4cbe-8bb5-1a3878c39969",[],[],[],"liasse-fiscale","fr/blog/liasse-fiscale",2590,[],"b6a3ab74-e118-473a-85b6-62b3f64e6885",[],"blog/liasse-fiscale",[2767,2768,2769],{"path":2765,"name":53,"lang":59,"published":53},{"path":2765,"name":53,"lang":65,"published":53},{"path":2765,"name":53,"lang":67,"published":53},{"name":2771,"created_at":2772,"published_at":2773,"updated_at":2774,"id":2775,"uuid":2776,"content":2777,"slug":2907,"full_slug":2908,"sort_by_date":53,"position":2909,"tag_list":2910,"is_startpage":30,"parent_id":923,"meta_data":53,"group_id":2911,"first_published_at":2773,"release_id":53,"lang":59,"path":53,"alternates":2912,"default_full_slug":2913,"translated_slugs":2914},"Logiciel de suivi budgétaire : comment choisir l’outil adapté à votre entreprise ?","2026-10-30T13:20:16.323Z","2026-10-30T13:34:14.178Z","2026-10-30T13:35:05.059Z",236244239691256,"2e5e0d2d-1f5a-4ea9-8dbf-0f783086e9d3",{"_uid":2778,"title":2771,"topics":2779,"noIndex":30,"category":2788,"language":2797,"readTime":24,"component":816,"heroMedia":2798,"publishedAt":2806,"redirectUrl":24,"leadwallForm":2807,"listingImage":2808,"leadwallTitle":24,"metaDescription":2809,"bottomArticleCta":2810,"leadwallSubtitle":24,"isLeadwallEnabled":30,"componentsAfterTheArticle":2811,"leadwallVisibleParagraphs":24},"2955117f-e1c3-42a9-8617-6338ebfaa75f",[2780],{"name":2656,"created_at":2657,"published_at":2658,"updated_at":2659,"id":2660,"uuid":2661,"content":2781,"slug":2664,"full_slug":2665,"sort_by_date":53,"position":2666,"tag_list":2782,"is_startpage":30,"parent_id":2544,"meta_data":53,"group_id":2668,"first_published_at":2669,"release_id":53,"lang":59,"path":53,"alternates":2783,"default_full_slug":2671,"translated_slugs":2784,"_stopResolving":68},{"_uid":2663,"name":2656,"component":2540},[],[],[2785,2786,2787],{"path":2671,"name":53,"lang":59,"published":53},{"path":2671,"name":53,"lang":65,"published":53},{"path":2671,"name":53,"lang":67,"published":53},{"name":804,"created_at":805,"published_at":16,"updated_at":806,"id":807,"uuid":808,"content":2789,"slug":816,"full_slug":817,"sort_by_date":53,"position":818,"tag_list":2791,"is_startpage":30,"parent_id":820,"meta_data":53,"group_id":821,"first_published_at":822,"release_id":53,"lang":59,"path":53,"alternates":2792,"default_full_slug":824,"translated_slugs":2793,"_stopResolving":68},{"_uid":810,"icon":2790,"name":804,"component":815},{"id":812,"alt":813,"name":24,"focus":24,"title":24,"filename":814,"copyright":24,"fieldtype":29,"is_external_url":30},[],[],[2794,2795,2796],{"path":824,"name":53,"lang":59,"published":53},{"path":824,"name":53,"lang":65,"published":53},{"path":824,"name":53,"lang":67,"published":53},[59],[2799],{"_uid":2800,"link":2801,"asset":2802,"caption":24,"component":836},"2659f3d3-1176-42d9-81e0-b73ebc51a312",{"id":24,"url":24,"linktype":128,"fieldtype":34,"cached_url":1998,"prep":68},{"id":2803,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":2804,"copyright":24,"fieldtype":29,"meta_data":2805,"is_external_url":30},236246895659711,"https://a.storyblok.com/f/146026/1248x832/5db30c8d96/budget-tool-compass.png",{},"2026-10-30 00:00",[],[],"Comparez les logiciels de suivi budgétaire : fonctionnalités, budget engagé, approbations, intégrations et critères pour choisir le bon outil.\n",[],[2812],{"cta":2813,"_uid":2814,"items":2815,"heading":2882,"reverse":30,"component":910,"sectionSettings":2906},[],"a321fb8a-19a0-4ccf-b69b-fb6552c8b83f",[2816,2827,2838,2849,2860,2871],{"_uid":2817,"hide":30,"title":2818,"component":849,"description":2819},"5d9bce05-658f-44d7-b239-7a271963f0b9","Quel est le meilleur logiciel de suivi budgétaire pour une PME ?",{"type":43,"attrs":2820,"content":2821},{"backgroundColor":53},[2822],{"type":46,"attrs":2823,"content":2824},{"textAlign":53},[2825],{"text":2826,"type":50},"Le meilleur outil dépend du nombre d’entités, du nombre de responsables de budget et du niveau de suivi attendu. Une PME avec une seule entité peut commencer avec un logiciel comptable et un outil de gestion des dépenses. Une PME avec plusieurs équipes doit privilégier le suivi du budget engagé, les approbations, les droits d’accès et les intégrations comptables.",{"_uid":2828,"hide":30,"title":2829,"component":849,"description":2830},"7a3e2259-e570-4376-9696-bf8f86b7f4b7","Quelle différence entre budget prévu, engagé et réalisé ?",{"type":43,"attrs":2831,"content":2832},{"backgroundColor":53},[2833],{"type":46,"attrs":2834,"content":2835},{"textAlign":53},[2836],{"text":2837,"type":50},"Le budget prévu correspond au montant autorisé. Le budget engagé correspond aux dépenses décidées mais pas encore nécessairement comptabilisées. Le budget réalisé correspond aux dépenses enregistrées ou payées. Comparer les trois permet d’anticiper les dépassements au lieu de les constater à la clôture.",{"_uid":2839,"hide":30,"title":2840,"component":849,"description":2841},"e74f9a3b-cd8e-4740-bf8d-ed0fa08d85ae","Excel suffit-il pour suivre un budget ?",{"type":43,"attrs":2842,"content":2843},{"backgroundColor":53},[2844],{"type":46,"attrs":2845,"content":2846},{"textAlign":53},[2847],{"text":2848,"type":50},"Excel peut suffire pour une petite structure avec une seule entité, peu de lignes budgétaires et peu d’utilisateurs. Il devient plus fragile lorsque plusieurs versions circulent, que les dépenses engagées ne sont pas suivies ou que les managers ont besoin d’une information en temps réel.",{"_uid":2850,"hide":30,"title":2851,"component":849,"description":2852},"4387ed28-7167-4a6f-b966-1ecd35c57afa","Un logiciel FP&A remplace-t-il un logiciel de suivi des dépenses ?",{"type":43,"attrs":2853,"content":2854},{"backgroundColor":53},[2855],{"type":46,"attrs":2856,"content":2857},{"textAlign":53},[2858],{"text":2859,"type":50},"Non. Un logiciel FP&A sert principalement à construire des scénarios, prévoir les résultats et consolider les données. Un outil de gestion des dépenses capte les demandes, cartes, notes de frais et factures au moment où elles interviennent. 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Contrôlez aussi les données synchronisées, la fréquence des mises à jour, les dimensions analytiques et les possibilités d’export ou d’API.",{"_uid":2872,"hide":30,"title":2873,"component":849,"description":2874},"bace8455-8220-4b1b-bd23-9ce3c39cdbba","Comment tester un logiciel de suivi budgétaire ?",{"type":43,"attrs":2875,"content":2876},{"backgroundColor":53},[2877],{"type":46,"attrs":2878,"content":2879},{"textAlign":53},[2880],{"text":2881,"type":50},"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.",[2883],{"cta":2884,"_uid":2885,"title":2886,"layout":24,"eyebrow":2894,"subtitle":2901,"component":103,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2904,"sectionSettings":2905,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"9faf5db3-f86f-469c-b307-c83919dbf275",{"type":43,"attrs":2887,"content":2888},{"backgroundColor":53},[2889],{"type":103,"attrs":2890,"content":2891},{"level":105,"textAlign":53},[2892],{"text":2893,"type":50},"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.",[],[2974],{"cta":2975,"_uid":2976,"items":2977,"heading":3139,"reverse":30,"component":910,"sectionSettings":3163},[],"e26fe26e-a1cc-408d-b232-74816caf335e",[2978,2998,3025,3047,3062],{"_uid":2979,"hide":30,"title":2980,"component":849,"description":2981},"b7e951af-27d1-446d-bf13-2c8e21508c90","Peut-on dépasser 60 jours de délai de paiement ?",{"type":43,"attrs":2982,"content":2983},{"backgroundColor":53},[2984,2993],{"type":46,"attrs":2985,"content":2986},{"textAlign":53},[2987,2991],{"text":2988,"type":50,"marks":2989},"Dans le régime général, non.",[2990],{"type":117},{"text":2992,"type":50}," Le délai convenu ne peut pas dépasser 60 jours après la date d’émission de la facture ou 45 jours fin de mois.",{"type":46,"attrs":2994,"content":2995},{"textAlign":53},[2996],{"text":2997,"type":50},"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":2999,"hide":30,"title":3000,"component":849,"description":3001},"42d3707d-b45c-4fcf-ac3a-2e902def257e","Quel est le délai de paiement d’une facture périodique ?",{"type":43,"attrs":3002,"content":3003},{"backgroundColor":53},[3004,3015],{"type":46,"attrs":3005,"content":3006},{"textAlign":53},[3007,3009,3013],{"text":3008,"type":50},"Une facture périodique doit être réglée au plus tard ",{"text":3010,"type":50,"marks":3011},"45 jours après sa date d’émission",[3012],{"type":117},{"text":3014,"type":50},", sans report en fin de mois.",{"type":46,"attrs":3016,"content":3017},{"textAlign":53},[3018,3020,3024],{"text":3019,"type":50},"Une facture mensuelle de maintenance émise le 31 octobre 2026 doit donc être payée au plus tard le ",{"text":3021,"type":50,"marks":3022},"15 décembre 2026",[3023],{"type":117},{"text":170,"type":50},{"_uid":3026,"hide":30,"title":3027,"component":849,"description":3028},"759c2579-2400-475f-944b-1410b215bd65","Quel est le délai moyen de paiement des fournisseurs en France ?",{"type":43,"attrs":3029,"content":3030},{"backgroundColor":53},[3031,3042],{"type":46,"attrs":3032,"content":3033},{"textAlign":53},[3034,3036,3040],{"text":3035,"type":50},"Selon le rapport 2025 de l’Observatoire des délais de paiement, le délai moyen fournisseurs atteignait ",{"text":3037,"type":50,"marks":3038},"50 jours en 2024",[3039],{"type":117},{"text":3041,"type":50},", hors microentreprises.",{"type":46,"attrs":3043,"content":3044},{"textAlign":53},[3045],{"text":3046,"type":50},"Le rapport indique également que 72 % de ces entreprises payaient en moyenne sous 60 jours, contre 48 % des grandes entreprises.",{"_uid":3048,"hide":30,"title":3049,"component":849,"description":3050},"240893ee-f143-4db8-8497-f1c5003af098","La facturation électronique change-t-elle les délais de paiement ?",{"type":43,"attrs":3051,"content":3052},{"backgroundColor":53},[3053],{"type":46,"attrs":3054,"content":3055},{"textAlign":53},[3056,3060],{"text":3057,"type":50,"marks":3058},"Elle change le circuit de traitement, mais pas les délais légaux.",[3059],{"type":117},{"text":3061,"type":50}," 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":3063,"hide":30,"title":3064,"component":849,"description":3065},"eacb2f02-010c-412f-a302-45e7402e73ea","Comment calculer les pénalités de retard ?",{"type":43,"attrs":3066,"content":3067},{"backgroundColor":53},[3068,3078,3088,3093,3100,3105,3128],{"type":46,"attrs":3069,"content":3070},{"textAlign":53},[3071,3073,3077],{"text":3072,"type":50},"Sans taux prévu au contrat, Service-Public retient le taux de refinancement de la Banque centrale européenne majoré de dix points, soit ",{"text":3074,"type":50,"marks":3075},"12,40 % au second semestre 2026",[3076],{"type":117},{"text":170,"type":50},{"type":46,"attrs":3079,"content":3080},{"textAlign":53},[3081,3083,3087],{"text":3082,"type":50},"À cela s’ajoute l’indemnité forfaitaire de ",{"text":3084,"type":50,"marks":3085},"40 € par facture",[3086],{"type":117},{"text":170,"type":50},{"type":46,"attrs":3089,"content":3090},{"textAlign":53},[3091],{"text":3092,"type":50},"Pour une facture de 5 000 € TTC réglée avec 45 jours de retard :",{"type":46,"attrs":3094,"content":3095},{"textAlign":53},[3096],{"text":3097,"type":50,"marks":3098},"5 000 × 12,40 % × 45 / 365 = 76,44 €",[3099],{"type":117},{"type":46,"attrs":3101,"content":3102},{"textAlign":53},[3103],{"text":3104,"type":50},"Il faut donc ajouter :",{"type":188,"content":3106},[3107,3118],{"type":191,"content":3108},[3109],{"type":46,"attrs":3110,"content":3111},{"textAlign":53},[3112,3116],{"text":3113,"type":50,"marks":3114},"76,44 € de pénalités de 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