{"id":15096,"date":"2025-12-09T12:30:42","date_gmt":"2025-12-09T12:30:42","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/facturation-electronique-nouvelles-precisions-de-ladministration-fiscale\/"},"modified":"2025-12-09T12:30:42","modified_gmt":"2025-12-09T12:30:42","slug":"facturation-electronique-nouvelles-precisions-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/facturation-electronique-nouvelles-precisions-de-ladministration-fiscale\/","title":{"rendered":"Facturation \u00e9lectronique : nouvelles pr\u00e9cisions de l&rsquo;administration  fiscale"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">9 f\u00e9vrier 2023<\/p>\n\n\n<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p style=\"text-align: justify;\"><strong>La facturation \u00e9lectronique pour les entreprises assujetties \u00e0 la TVA interviendra progressivement entre 2024 et 2026. Celles-ci devront se conformer \u00e0 des proc\u00e9dures r\u00e9glementaires qui ont \u00e9t\u00e9 publi\u00e9es le 7 octobre 2022 (<\/strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046383394\" target=\"_blank\" rel=\"noopener\"><strong>d\u00e9cret<\/strong><\/a><\/span><strong> et <\/strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046383471\" target=\"_blank\" rel=\"noopener\"><strong>arr\u00eat\u00e9<\/strong><\/a><\/span><strong>). <\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-simple-text__body\">\n<p style=\"text-align: justify;\">Pour aider les entreprises \u00e0 instaurer la facturation \u00e9lectronique, l\u2019administration fiscale a mis en ligne le 31 janvier une foire aux questions (FAQ) qui r\u00e9pond \u00e0 des questions cl\u00e9s \u00e0 ce sujet.\u00a0<\/p>\n<p style=\"text-align: justify;\">L\u2019administration fiscale apporte des pr\u00e9cisions sur\u00a0:<\/p>\n<ul>\n<li style=\"text-align: justify;\">L\u2019appr\u00e9ciation de la taille des entreprises qui s\u2019effectue au 30 juin 2023\u00a0(sur la base du dernier exercice clos avant cette date ou, en l\u2019absence d\u2019un tel exercice, sur celle du premier exercice clos \u00e0 compter de cette date),<\/li>\n<li style=\"text-align: justify;\">La gestion des notes de frais\u00a0: une distinction doit \u00eatre faite entre une note de frais \u00e9tablie au nom de l\u2019entreprise et celle \u00e9tablie au nom du salari\u00e9 qu\u2019il a directement r\u00e9gl\u00e9,<\/li>\n<li style=\"text-align: justify;\">L\u2019entr\u00e9e en vigueur progressive \u00e0 compter du 1<sup>er<\/sup> juillet 2024 des nouvelles mentions obligatoires sur les factures.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/290_facturation_electronique\/faq_fe_03-02-2023.pdf\" style=\"border-radius:8px;background-color:#114d61\" target=\"_blank\" rel=\"noreferrer noopener\">CONSULTER LA FAQ<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>9 f\u00e9vrier 2023 La facturation \u00e9lectronique pour les entreprises assujetties \u00e0 la TVA interviendra progressivement entre 2024 et 2026. Celles-ci devront se conformer \u00e0 des proc\u00e9dures<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15096","post","type-post","status-publish","format-standard","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15096","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15096"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15096\/revisions"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}