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Pour",[],{},{"nodeType":62,"value":1910,"marks":1911,"data":1913}," les clients particuliers ou l’international",[1912],{"type":275},{},{"nodeType":62,"value":1915,"marks":1916,"data":1917},", vous serez concerné par la transmission de données (e-reporting).",[],{},{"nodeType":111,"data":1919,"content":1920},{},[1921],{"nodeType":62,"value":1922,"marks":1923,"data":1924},"Quels sont les avantages de la facturation électronique ?",[],{},{"nodeType":58,"data":1926,"content":1927},{},[1928,1932,1937,1941,1946],{"nodeType":62,"value":1929,"marks":1930,"data":1931},"La facturation électronique permet de ",[],{},{"nodeType":62,"value":1933,"marks":1934,"data":1936},"gagner du temps ",[1935],{"type":275},{},{"nodeType":62,"value":1938,"marks":1939,"data":1940},"grâce à l’automatisation et de réduire les erreurs. Les factures sont traitées plus rapidement et leur suivi est plus simple. 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",[],{},"md",{"metadata":1952,"sys":1955,"fields":1964},{"tags":1953,"concepts":1954},[],[],{"space":1956,"id":1958,"type":14,"createdAt":1959,"updatedAt":1959,"environment":1960,"publishedVersion":45,"revision":339,"contentType":1962,"locale":27},{"sys":1957},{"type":10,"linkType":11,"id":12},"3VXrsTxzmVduxFUw3ZpdBV","2026-04-03T14:47:10.992Z",{"sys":1961},{"id":19,"type":10,"linkType":20},{"sys":1963},{"type":10,"linkType":25,"id":877},{"name":1965,"left":1966,"centered":1184,"hugLeft":83,"hugRight":83,"reversedOnBreaking":83},"Section 5 - Le guide sur la réforme de la facture électronique",{"metadata":1967,"sys":1970,"fields":1979},{"tags":1968,"concepts":1969},[],[],{"space":1971,"id":1973,"type":14,"createdAt":1974,"updatedAt":1974,"environment":1975,"publishedVersion":224,"revision":339,"contentType":1977,"locale":27},{"sys":1972},{"type":10,"linkType":11,"id":12},"e7zkF76yQxfQWn2QSKq44","2026-04-03T14:47:06.365Z",{"sys":1976},{"id":19,"type":10,"linkType":20},{"sys":1978},{"type":10,"linkType":25,"id":48},{"name":1980,"type":102,"textAlign":52,"highlightColor":104,"content":1981,"releaseDateFormat":81,"orientation":82,"faq":83},"Card - Section 5 - Le guide sur la réforme de la facture électronique",{"nodeType":54,"data":1982,"content":1983},{},[1984,1991,1998,2013],{"nodeType":264,"data":1985,"content":1986},{},[1987],{"nodeType":62,"value":1988,"marks":1989,"data":1990},"Prêt à anticiper la réforme ?",[],{},{"nodeType":58,"data":1992,"content":1993},{},[1994],{"nodeType":62,"value":1995,"marks":1996,"data":1997},"Téléchargez gratuitement notre guide et prenez une longueur d'avance sur la réforme de la facture électronique.",[],{},{"nodeType":58,"data":1999,"content":2000},{},[2001,2004,2010],{"nodeType":62,"value":78,"marks":2002,"data":2003},[],{},{"nodeType":67,"data":2005,"content":2006},{"uri":1175},[2007],{"nodeType":62,"value":1180,"marks":2008,"data":2009},[],{},{"nodeType":62,"value":78,"marks":2011,"data":2012},[],{},{"nodeType":58,"data":2014,"content":2015},{},[2016],{"nodeType":62,"value":2017,"marks":2018,"data":2019},"Gratuit • Sans engagement • Réception immédiate",[],{},[2021,2022,2023,2024],"Facturation uniquement","Facturation + comptabilité","Comprendre la réforme","Changer d'outil",[],{"nodeType":264,"data":2027,"content":2028},{},[2029],{"nodeType":62,"value":2030,"marks":2031,"data":2032},"Quels sont les avantages de l’e-invoicing ?",[],{},{"nodeType":58,"data":2034,"content":2035},{},[2036],{"nodeType":62,"value":2037,"marks":2038,"data":2039},"La mise en œuvre de l’e-invoicing va permettre aux entreprises de transformer en profondeur leur gestion de la facturation, en combinant gain d’efficacité, sécurisation des échanges et conformité réglementaire. ",[],{},{"nodeType":111,"data":2041,"content":2042},{},[2043],{"nodeType":62,"value":2044,"marks":2045,"data":2046},"Une meilleure productivité grâce à l’automatisation",[],{},{"nodeType":58,"data":2048,"content":2049},{},[2050],{"nodeType":62,"value":2051,"marks":2052,"data":2053},"L’e-invoicing automatise l’ensemble du cycle de facturation : création, transmission, validation et intégration dans les outils comptables. Les factures ne sont plus saisies manuellement, mais directement intégrées dans les systèmes de gestion (ERP, logiciels comptables).",[],{},{"nodeType":58,"data":2055,"content":2056},{},[2057,2061,2066,2070,2075,2078,2083],{"nodeType":62,"value":2058,"marks":2059,"data":2060},"Par conséquent, cela permet de ",[],{},{"nodeType":62,"value":2062,"marks":2063,"data":2065},"réduire les tâches administratives répétitives",[2064],{"type":275},{},{"nodeType":62,"value":2067,"marks":2068,"data":2069},", d’",[],{},{"nodeType":62,"value":2071,"marks":2072,"data":2074},"accélérer le traitement des factures",[2073],{"type":275},{},{"nodeType":62,"value":483,"marks":2076,"data":2077},[],{},{"nodeType":62,"value":2079,"marks":2080,"data":2082},"recentrer les équipes sur des missions à plus forte valeur ajoutée",[2081],{"type":275},{},{"nodeType":62,"value":687,"marks":2084,"data":2085},[],{},{"nodeType":111,"data":2087,"content":2088},{},[2089],{"nodeType":62,"value":2090,"marks":2091,"data":2092},"Une réduction significative des erreurs et des litiges",[],{},{"nodeType":58,"data":2094,"content":2095},{},[2096,2100,2105],{"nodeType":62,"value":2097,"marks":2098,"data":2099},"En supprimant les ressaisies manuelles et en imposant des formats structurés standardisés, l’e-invoicing limite fortement les erreurs humaines. ",[],{},{"nodeType":62,"value":2101,"marks":2102,"data":2104},"Les incohérences (TVA, montants, identifiants clients) sont détectées automatiquement avant transmission",[2103],{"type":275},{},{"nodeType":62,"value":687,"marks":2106,"data":2107},[],{},{"nodeType":58,"data":2109,"content":2110},{},[2111],{"nodeType":62,"value":2112,"marks":2113,"data":2114},"Cela permet de réduire les erreurs de facturation et les litiges entre fournisseurs et clients, ainsi qu’une meilleure fiabilité des données comptables.",[],{},{"nodeType":111,"data":2116,"content":2117},{},[2118],{"nodeType":62,"value":2119,"marks":2120,"data":2121},"Une sécurité et une traçabilité renforcées",[],{},{"nodeType":58,"data":2123,"content":2124},{},[2125,2129,2134,2138,2143],{"nodeType":62,"value":2126,"marks":2127,"data":2128},"Les factures transitent exclusivement via des plateformes de dématérialisation agréées (PA), garantissant leur ",[],{},{"nodeType":62,"value":2130,"marks":2131,"data":2133},"intégrité ",[2132],{"type":275},{},{"nodeType":62,"value":2135,"marks":2136,"data":2137},"et leur ",[],{},{"nodeType":62,"value":2139,"marks":2140,"data":2142},"authenticité",[2141],{"type":275},{},{"nodeType":62,"value":2144,"marks":2145,"data":2146},". 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Pour un ",[],{},{"nodeType":62,"value":6024,"marks":6025,"data":6027},"auto-entrepreneur",[6026],{"type":275},{},{"nodeType":62,"value":6029,"marks":6030,"data":6031},", la ",[],{},{"nodeType":62,"value":5862,"marks":6033,"data":6035},[6034],{"type":275},{},{"nodeType":62,"value":6037,"marks":6038,"data":6039}," deviendra progressivement incontournable, avec de nouvelles règles pour l’émission et la réception des factures via des plateformes agréées.",[],{},{"nodeType":58,"data":6041,"content":6042},{},[6043],{"nodeType":62,"value":6044,"marks":6045,"data":6046},"Voici l’essentiel à connaître pour comprendre si vous êtes concerné et comment vous y préparer dès maintenant.",[],{},{"nodeType":264,"data":6048,"content":6049},{},[6050],{"nodeType":62,"value":6051,"marks":6052,"data":6053},"Auto-entrepreneur et facturation électronique : êtes-vous concerné par la réforme ?",[],{},{"nodeType":58,"data":6055,"content":6056},{},[6057],{"nodeType":62,"value":6058,"marks":6059,"data":6060},"C’est la question que de nombreux auto-entrepreneurs se posent : qui est concerné par la réforme de la facturation électronique ? Faisons le point sur les profils concernés et les cas d’exclusion.",[],{},{"nodeType":111,"data":6062,"content":6063},{},[6064],{"nodeType":62,"value":6065,"marks":6066,"data":6067},"Les auto-entrepreneurs assujettis à la TVA",[],{},{"nodeType":58,"data":6069,"content":6070},{},[6071,6076,6084,6089],{"nodeType":62,"value":6072,"marks":6073,"data":6075},"Tous les auto-entrepreneurs assujettis à la ",[6074],{"type":275},{},{"nodeType":67,"data":6077,"content":6078},{"uri":2326},[6079],{"nodeType":62,"value":3347,"marks":6080,"data":6083},[6081,6082],{"type":75},{"type":275},{},{"nodeType":62,"value":6085,"marks":6086,"data":6088}," et réalisant des opérations d’achats, de ventes de biens ou de prestations de services avec des entreprises françaises et assujetties à la TVA sont concernés par la réforme",[6087],{"type":275},{},{"nodeType":62,"value":2177,"marks":6090,"data":6091},[],{},{"nodeType":58,"data":6093,"content":6094},{},[6095,6099,6104,6114,6119],{"nodeType":62,"value":6096,"marks":6097,"data":6098},"Il convient ici de bien faire la distinction entre être assujetti (être dans le champ d’application de la TVA) et être redevable de la TVA (avoir l’obligation de collecter la TVA sur ses ventes et de la reverser à l’État). Ainsi, ",[],{},{"nodeType":62,"value":6100,"marks":6101,"data":6103},"un auto-entrepreneur bénéficiant du régime de la ",[6102],{"type":275},{},{"nodeType":67,"data":6105,"content":6107},{"uri":6106},"https://www.clementine.fr/blog/taxes-et-impots/la-franchise-en-base-de-tva/",[6108],{"nodeType":62,"value":6109,"marks":6110,"data":6113},"franchise en base",[6111,6112],{"type":75},{"type":275},{},{"nodeType":62,"value":6115,"marks":6116,"data":6118}," est assujetti à la TVA et peut donc être concerné",[6117],{"type":275},{},{"nodeType":62,"value":6120,"marks":6121,"data":6122}," s’il envoie des factures à des professionnels !",[],{},{"nodeType":111,"data":6124,"content":6125},{},[6126],{"nodeType":62,"value":6127,"marks":6128,"data":6129},"Les auto-entrepreneurs exerçant des opérations exonérées de TVA",[],{},{"nodeType":58,"data":6131,"content":6132},{},[6133,6137,6146,6150,6155,6164,6169],{"nodeType":62,"value":6134,"marks":6135,"data":6136},"Concernant les auto-entrepreneurs qui exercent des activités ou des prestations de services exonérées de TVA et dispensées de factures au titre des ",[],{},{"nodeType":67,"data":6138,"content":6140},{"uri":6139},"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179649/#LEGISCTA000006179649",[6141],{"nodeType":62,"value":6142,"marks":6143,"data":6145},"articles 261 à 261 E du Code général des impôts",[6144],{"type":75},{},{"nodeType":62,"value":6147,"marks":6148,"data":6149}," : ",[],{},{"nodeType":62,"value":6151,"marks":6152,"data":6154},"ils seront dispensés de facturation électronique (e-invoicing) et de ",[6153],{"type":275},{},{"nodeType":67,"data":6156,"content":6158},{"uri":6157},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/e-reporting/",[6159],{"nodeType":62,"value":648,"marks":6160,"data":6163},[6161,6162],{"type":275},{"type":75},{},{"nodeType":62,"value":6165,"marks":6166,"data":6168}," pour ces opérations",[6167],{"type":275},{},{"nodeType":62,"value":687,"marks":6170,"data":6171},[],{},{"nodeType":58,"data":6173,"content":6174},{},[6175],{"nodeType":62,"value":6176,"marks":6177,"data":6178},"Sont notamment concernées les opérations suivantes : ",[],{},{"nodeType":606,"data":6180,"content":6181},{},[6182,6209,6241],{"nodeType":610,"data":6183,"content":6184},{},[6185],{"nodeType":58,"data":6186,"content":6187},{},[6188,6192,6197,6201,6206],{"nodeType":62,"value":6189,"marks":6190,"data":6191},"les prestations de ",[],{},{"nodeType":62,"value":6193,"marks":6194,"data":6196},"formation ",[6195],{"type":275},{},{"nodeType":62,"value":6198,"marks":6199,"data":6200},"et d’",[],{},{"nodeType":62,"value":6202,"marks":6203,"data":6205},"enseignement",[6204],{"type":275},{},{"nodeType":62,"value":2580,"marks":6207,"data":6208},[],{},{"nodeType":610,"data":6210,"content":6211},{},[6212],{"nodeType":58,"data":6213,"content":6214},{},[6215,6219,6224,6228,6237],{"nodeType":62,"value":6216,"marks":6217,"data":6218},"les prestations effectuées dans ",[],{},{"nodeType":62,"value":6220,"marks":6221,"data":6223},"le domaine de la santé par des professionnels médicaux, paramédicaux et sociaux",[6222],{"type":275},{},{"nodeType":62,"value":6225,"marks":6226,"data":6227}," (",[],{},{"nodeType":67,"data":6229,"content":6231},{"uri":6230},"https://www.clementine.fr/blog/creation-et-financement/profession-liberale-lactivite-de-medecin-independant/",[6232],{"nodeType":62,"value":6233,"marks":6234,"data":6236},"médecins",[6235],{"type":75},{},{"nodeType":62,"value":6238,"marks":6239,"data":6240},", infirmiers, orthophonistes, etc.) ; ",[],{},{"nodeType":610,"data":6242,"content":6243},{},[6244],{"nodeType":58,"data":6245,"content":6246},{},[6247,6250,6255],{"nodeType":62,"value":2204,"marks":6248,"data":6249},[],{},{"nodeType":62,"value":6251,"marks":6252,"data":6254},"organismes à but non lucratif (ONG)",[6253],{"type":275},{},{"nodeType":62,"value":687,"marks":6256,"data":6257},[],{},{"nodeType":58,"data":6259,"content":6260},{},[6261,6265,6273,6277,6282],{"nodeType":62,"value":6262,"marks":6263,"data":6264},"Attention : ils devront tout de même émettre des ",[],{},{"nodeType":67,"data":6266,"content":6267},{"uri":555},[6268],{"nodeType":62,"value":6269,"marks":6270,"data":6272},"factures électroniques",[6271],{"type":75},{},{"nodeType":62,"value":6274,"marks":6275,"data":6276}," pour les opérations réalisées qui ne seraient pas exonérées de TVA et être capables de recevoir des factures électroniques de la part de leurs fournisseurs. Cela signifie qu’",[],{},{"nodeType":62,"value":6278,"marks":6279,"data":6281},"ils doivent malgré tout choisir une plateforme agréée",[6280],{"type":275},{},{"nodeType":62,"value":687,"marks":6283,"data":6284},[],{},{"nodeType":111,"data":6286,"content":6287},{},[6288],{"nodeType":62,"value":6289,"marks":6290,"data":6291},"Les auto-entrepreneurs ayant pour clients des particuliers ou des organismes non assujettis",[],{},{"nodeType":58,"data":6293,"content":6294},{},[6295,6300,6304,6309],{"nodeType":62,"value":6296,"marks":6297,"data":6299},"Si vos clients sont des particuliers ou des organismes non assujettis à la TVA",[6298],{"type":275},{},{"nodeType":62,"value":6301,"marks":6302,"data":6303}," (clients internationaux, ONG, clients établis en Guyane, en Nouvelle-Calédonie, à Mayotte, etc.), ",[],{},{"nodeType":62,"value":6305,"marks":6306,"data":6308},"alors vous n’avez pas l’obligation d’émettre des factures électroniques",[6307],{"type":275},{},{"nodeType":62,"value":2177,"marks":6310,"data":6311},[],{},{"nodeType":58,"data":6313,"content":6314},{},[6315],{"nodeType":62,"value":6316,"marks":6317,"data":6318},"Cela signifie concrètement que vous pouvez continuer à envoyer des factures PDF ou papier à ce type de clients.",[],{},{"nodeType":58,"data":6320,"content":6321},{},[6322,6326,6331],{"nodeType":62,"value":6323,"marks":6324,"data":6325},"En revanche, vous devrez ",[],{},{"nodeType":62,"value":6327,"marks":6328,"data":6330},"effectuer un e-reporting régulièrement",[6329],{"type":275},{},{"nodeType":62,"value":6332,"marks":6333,"data":6334},", c’est-à-dire transmettre les informations concernant les transactions (leur montant, leur nature, etc.) pour lesquelles l’établissement d’une facture électronique n’était pas nécessaire à l’administration fiscale selon une fréquence définie en fonction de votre régime de TVA. ",[],{},{"nodeType":58,"data":6336,"content":6337},{},[6338,6341,6345,6348,6359],{"nodeType":62,"value":660,"marks":6339,"data":6340},[],{},{"nodeType":62,"value":664,"marks":6342,"data":6344},[6343],{"type":275},{},{"nodeType":62,"value":669,"marks":6346,"data":6347},[],{},{"nodeType":67,"data":6349,"content":6350},{"uri":674},[6351,6354],{"nodeType":62,"value":677,"marks":6352,"data":6353},[],{},{"nodeType":62,"value":681,"marks":6355,"data":6358},[6356,6357],{"type":75},{"type":275},{},{"nodeType":62,"value":687,"marks":6360,"data":6361},[],{},{"nodeType":264,"data":6363,"content":6364},{},[6365],{"nodeType":62,"value":6366,"marks":6367,"data":6368},"Auto-entrepreneur et facturation électronique : qu’est-ce que cela changera pour vous ?",[],{},{"nodeType":58,"data":6370,"content":6371},{},[6372,6375,6383],{"nodeType":62,"value":78,"marks":6373,"data":6374},[],{},{"nodeType":67,"data":6376,"content":6377},{"uri":2353},[6378],{"nodeType":62,"value":6379,"marks":6380,"data":6382},"L’arrivée de la facturation électronique",[6381],{"type":75},{},{"nodeType":62,"value":6384,"marks":6385,"data":6386}," va nécessairement changer vos habitudes, puisqu’il en découle de nouvelles obligations.",[],{},{"nodeType":111,"data":6388,"content":6389},{},[6390],{"nodeType":62,"value":6391,"marks":6392,"data":6393},"La transmission et la réception de vos factures (e-invoicing)",[],{},{"nodeType":58,"data":6395,"content":6396},{},[6397,6401,6406,6410,6418],{"nodeType":62,"value":6398,"marks":6399,"data":6400},"Vous ne pourrez plus transmettre vos factures à vos clients professionnels en version papier, en PDF ou par mail. La transmission et la réception de vos factures devront désormais ",[],{},{"nodeType":62,"value":6402,"marks":6403,"data":6405},"passer par une plateforme agréée (PA) ou un opérateur de dématérialisation (une solution connectée à une PA)",[6404],{"type":275},{},{"nodeType":62,"value":6407,"marks":6408,"data":6409},". On parle alors d’",[],{},{"nodeType":67,"data":6411,"content":6412},{"uri":3369},[6413],{"nodeType":62,"value":379,"marks":6414,"data":6417},[6415,6416],{"type":275},{"type":75},{},{"nodeType":62,"value":2177,"marks":6419,"data":6420},[],{},{"nodeType":58,"data":6422,"content":6423},{},[6424,6428,6437],{"nodeType":62,"value":6425,"marks":6426,"data":6427},"De plus, les factures devront être émises dans l’un des trois ",[],{},{"nodeType":67,"data":6429,"content":6431},{"uri":6430},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/format-facture-electronique/",[6432],{"nodeType":62,"value":6433,"marks":6434,"data":6436},"formats",[6435],{"type":75},{},{"nodeType":62,"value":6438,"marks":6439,"data":6440}," acceptés :",[],{},{"nodeType":606,"data":6442,"content":6443},{},[6444,6477],{"nodeType":610,"data":6445,"content":6446},{},[6447],{"nodeType":58,"data":6448,"content":6449},{},[6450,6453,6461,6465,6473],{"nodeType":62,"value":78,"marks":6451,"data":6452},[],{},{"nodeType":67,"data":6454,"content":6455},{"uri":519},[6456],{"nodeType":62,"value":522,"marks":6457,"data":6460},[6458,6459],{"type":75},{"type":275},{},{"nodeType":62,"value":528,"marks":6462,"data":6464},[6463],{"type":275},{},{"nodeType":67,"data":6466,"content":6467},{"uri":534},[6468],{"nodeType":62,"value":537,"marks":6469,"data":6472},[6470,6471],{"type":75},{"type":275},{},{"nodeType":62,"value":6474,"marks":6475,"data":6476}," : ces formats sont différents d’une simple facture numérique type PDF, car ils sont 100 % structurés, c’est-à-dire que les données sont en langage informatique et lisibles uniquement par les machines.",[],{},{"nodeType":610,"data":6478,"content":6479},{},[6480],{"nodeType":58,"data":6481,"content":6482},{},[6483,6486,6494],{"nodeType":62,"value":78,"marks":6484,"data":6485},[],{},{"nodeType":67,"data":6487,"content":6488},{"uri":504},[6489],{"nodeType":62,"value":507,"marks":6490,"data":6493},[6491,6492],{"type":75},{"type":275},{},{"nodeType":62,"value":6495,"marks":6496,"data":6497}," : il correspond à un fichier PDF lisible par l’humain auquel est rattaché un fichier de données structuré lisible par les systèmes informatiques et l’administration fiscale.",[],{},{"nodeType":58,"data":6499,"content":6500},{},[6501],{"nodeType":62,"value":6502,"marks":6503,"data":6504},"En pratique, vous n’aurez pas à choisir : votre logiciel ou plateforme s’en chargera pour vous.",[],{},{"nodeType":58,"data":6506,"content":6507},{},[6508,6511,6516],{"nodeType":62,"value":4658,"marks":6509,"data":6510},[],{},{"nodeType":62,"value":4662,"marks":6512,"data":6515},[6513,6514],{"type":75},{"type":275},{},{"nodeType":62,"value":6517,"marks":6518,"data":6519}," : si vous utilisez actuellement un logiciel de facturation, assurez-vous qu’il soit rattaché à une plateforme agréée pour que vos factures puissent être conformes.",[],{},{"nodeType":111,"data":6521,"content":6522},{},[6523],{"nodeType":62,"value":6524,"marks":6525,"data":6526},"L’e-reporting",[],{},{"nodeType":58,"data":6528,"content":6529},{},[6530,6535],{"nodeType":62,"value":6531,"marks":6532,"data":6534},"Vous devrez transmettre à l’administration (par l’intermédiaire d’une plateforme) certaines données concernant les opérations commerciales qui ne sont pas soumises à la facturation électronique",[6533],{"type":275},{},{"nodeType":62,"value":6536,"marks":6537,"data":6538}," : leurs montants, les dates d’encaissement, etc. Les transactions concernées sont notamment : ",[],{},{"nodeType":606,"data":6540,"content":6541},{},[6542,6552],{"nodeType":610,"data":6543,"content":6544},{},[6545],{"nodeType":58,"data":6546,"content":6547},{},[6548],{"nodeType":62,"value":6549,"marks":6550,"data":6551},"les opérations de ventes et/ou de prestations de service avec des personnes non assujetties (des clients particuliers, par exemple) ;",[],{},{"nodeType":610,"data":6553,"content":6554},{},[6555],{"nodeType":58,"data":6556,"content":6557},{},[6558],{"nodeType":62,"value":6559,"marks":6560,"data":6561},"les transactions avec des entreprises étrangères. ",[],{},{"nodeType":58,"data":6563,"content":6564},{},[6565,6569,6574,6578,6586,6590,6598],{"nodeType":62,"value":6566,"marks":6567,"data":6568},"C’est ce qu’on appelle le ",[],{},{"nodeType":62,"value":6570,"marks":6571,"data":6573},"e-reporting de transaction",[6572],{"type":275},{},{"nodeType":62,"value":6575,"marks":6576,"data":6577},". ",[],{},{"nodeType":67,"data":6579,"content":6581},{"uri":6580},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/qui-est-concerne-par-la-facturation-electronique/",[6582],{"nodeType":62,"value":1694,"marks":6583,"data":6585},[6584],{"type":75},{},{"nodeType":62,"value":6587,"marks":6588,"data":6589}," assujetties à la TVA et établies en France sont concernées, ",[],{},{"nodeType":67,"data":6591,"content":6593},{"uri":6592},"https://www.clementine.fr/juridique/creation-micro-entreprise/",[6594],{"nodeType":62,"value":2492,"marks":6595,"data":6597},[6596],{"type":75},{},{"nodeType":62,"value":6599,"marks":6600,"data":6601}," incluses, lorsqu’elles réalisent ce type d’opérations. Concrètement, même si vous n’envoyez pas de facture électronique, vous devrez quand même transmettre un résumé de vos ventes à l’administration.",[],{},{"nodeType":58,"data":6603,"content":6604},{},[6605,6609,6614,6618,6623],{"nodeType":62,"value":6606,"marks":6607,"data":6608},"Il existe également le ",[],{},{"nodeType":62,"value":6610,"marks":6611,"data":6613},"e-reporting de paiement",[6612],{"type":275},{},{"nodeType":62,"value":6615,"marks":6616,"data":6617},". 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Posez-vous ces questions :",[],{},{"nodeType":606,"data":8052,"content":8053},{},[8054,8065,8076,8087],{"nodeType":610,"data":8055,"content":8056},{},[8057],{"nodeType":58,"data":8058,"content":8059},{},[8060],{"nodeType":62,"value":8061,"marks":8062,"data":8064},"Avez-vous des clients professionnels (B2B) ?",[8063],{"type":275},{},{"nodeType":610,"data":8066,"content":8067},{},[8068],{"nodeType":58,"data":8069,"content":8070},{},[8071],{"nodeType":62,"value":8072,"marks":8073,"data":8075},"Travaillez-vous uniquement avec des particuliers (B2C) ?",[8074],{"type":275},{},{"nodeType":610,"data":8077,"content":8078},{},[8079],{"nodeType":58,"data":8080,"content":8081},{},[8082],{"nodeType":62,"value":8083,"marks":8084,"data":8086},"Avez-vous des clients à l’étranger ?",[8085],{"type":275},{},{"nodeType":610,"data":8088,"content":8089},{},[8090],{"nodeType":58,"data":8091,"content":8092},{},[8093],{"nodeType":62,"value":8094,"marks":8095,"data":8097},"Êtes-vous exonéré de TVA pour vos opérations ?",[8096],{"type":275},{},{"nodeType":58,"data":8099,"content":8100},{},[8101],{"nodeType":62,"value":8102,"marks":8103,"data":8104},"Cela vous aidera à déterminer si vous serez concerné par :",[],{},{"nodeType":606,"data":8106,"content":8107},{},[8108,8125],{"nodeType":610,"data":8109,"content":8110},{},[8111],{"nodeType":58,"data":8112,"content":8113},{},[8114,8117,8121],{"nodeType":62,"value":2616,"marks":8115,"data":8116},[],{},{"nodeType":62,"value":379,"marks":8118,"data":8120},[8119],{"type":275},{},{"nodeType":62,"value":8122,"marks":8123,"data":8124}," (factures électroniques obligatoires) ;",[],{},{"nodeType":610,"data":8126,"content":8127},{},[8128],{"nodeType":58,"data":8129,"content":8130},{},[8131,8135,8139],{"nodeType":62,"value":8132,"marks":8133,"data":8134},"et/ou l’",[],{},{"nodeType":62,"value":648,"marks":8136,"data":8138},[8137],{"type":275},{},{"nodeType":62,"value":8140,"marks":8141,"data":8142}," (transmission de données).",[],{},{"nodeType":111,"data":8144,"content":8145},{},[8146],{"nodeType":62,"value":8147,"marks":8148,"data":8149},"Vérifier ou faire évoluer votre outil de facturation",[],{},{"nodeType":58,"data":8151,"content":8152},{},[8153,8157,8166],{"nodeType":62,"value":8154,"marks":8155,"data":8156},"Si vous utilisez aujourd’hui Word, Excel, ou des ",[],{},{"nodeType":67,"data":8158,"content":8160},{"uri":8159},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-electronique-vs-pdf/",[8161],{"nodeType":62,"value":8162,"marks":8163,"data":8165},"factures PDF",[8164],{"type":75},{},{"nodeType":62,"value":8167,"marks":8168,"data":8169}," manuelles, un changement sera obligatoire.",[],{},{"nodeType":58,"data":8171,"content":8172},{},[8173,8177,8182,8192],{"nodeType":62,"value":8174,"marks":8175,"data":8176},"Vous devez ",[],{},{"nodeType":62,"value":8178,"marks":8179,"data":8181},"vérifier si votre outil actuel sera compatible avec la réforme ou envisager de passer à un ",[8180],{"type":275},{},{"nodeType":67,"data":8183,"content":8185},{"uri":8184},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciel-comptabilite-auto-entrepreneur/",[8186],{"nodeType":62,"value":8187,"marks":8188,"data":8191},"logiciel adapté",[8189,8190],{"type":75},{"type":275},{},{"nodeType":62,"value":8193,"marks":8194,"data":8195},". L’objectif étant d’éviter une transition dans l’urgence à quelques jours du passage à la facturation électronique et vous permettre de vous familiariser avec l’outil en amont.",[],{},{"nodeType":111,"data":8197,"content":8198},{},[8199],{"nodeType":62,"value":8200,"marks":8201,"data":8202},"Choisir une plateforme agréée (PA) ou une solution compatible",[],{},{"nodeType":58,"data":8204,"content":8205},{},[8206],{"nodeType":62,"value":8207,"marks":8208,"data":8209},"Pour émettre et recevoir vos factures au format électronique, deux options s’offrent à vous : ",[],{},{"nodeType":606,"data":8211,"content":8212},{},[8213,8228],{"nodeType":610,"data":8214,"content":8215},{},[8216],{"nodeType":58,"data":8217,"content":8218},{},[8219,8224],{"nodeType":62,"value":8220,"marks":8221,"data":8223},"Utiliser directement une plateforme agréée (PA)",[8222],{"type":275},{},{"nodeType":62,"value":8225,"marks":8226,"data":8227}," parmi celles de la liste disponible sur le site des impôts.",[],{},{"nodeType":610,"data":8229,"content":8230},{},[8231],{"nodeType":58,"data":8232,"content":8233},{},[8234,8239],{"nodeType":62,"value":8235,"marks":8236,"data":8238},"Passer par un logiciel connecté à une PA",[8237],{"type":275},{},{"nodeType":62,"value":8240,"marks":8241,"data":8242}," (un opérateur de dématérialisation, aussi appelée solution compatible).",[],{},{"nodeType":58,"data":8244,"content":8245},{},[8246],{"nodeType":62,"value":8247,"marks":8248,"data":8249},"Prenez le temps de comparer les solutions disponibles et leurs tarifs, de vérifier leur conformité et de tester leur fonctionnement.",[],{},{"nodeType":111,"data":8251,"content":8252},{},[8253],{"nodeType":62,"value":8254,"marks":8255,"data":8256},"Mettre à jour vos pratiques de facturation",[],{},{"nodeType":58,"data":8258,"content":8259},{},[8260,8264,8269,8278],{"nodeType":62,"value":8261,"marks":8262,"data":8263},"La réforme s’accompagne de nouvelles exigences, telles que le respect des formats électroniques imposés, mais également l’intégration de ",[],{},{"nodeType":62,"value":8265,"marks":8266,"data":8268},"nouvelles ",[8267],{"type":275},{},{"nodeType":67,"data":8270,"content":8271},{"uri":2536},[8272],{"nodeType":62,"value":8273,"marks":8274,"data":8277},"mentions obligatoires sur vos factures",[8275,8276],{"type":75},{"type":275},{},{"nodeType":62,"value":2544,"marks":8279,"data":8280},[],{},{"nodeType":606,"data":8282,"content":8283},{},[8284,8305,8315,8337],{"nodeType":610,"data":8285,"content":8286},{},[8287],{"nodeType":58,"data":8288,"content":8289},{},[8290,8294,8301],{"nodeType":62,"value":8291,"marks":8292,"data":8293},"le numéro de ",[],{},{"nodeType":67,"data":8295,"content":8296},{"uri":2566},[8297],{"nodeType":62,"value":2569,"marks":8298,"data":8300},[8299],{"type":75},{},{"nodeType":62,"value":8302,"marks":8303,"data":8304}," du client ;",[],{},{"nodeType":610,"data":8306,"content":8307},{},[8308],{"nodeType":58,"data":8309,"content":8310},{},[8311],{"nodeType":62,"value":8312,"marks":8313,"data":8314},"la mention de la catégorie de l’opération faisant l’objet de la facture (prestation de services, vente, ou à la fois une vente et une prestation de service distincte) ;",[],{},{"nodeType":610,"data":8316,"content":8317},{},[8318],{"nodeType":58,"data":8319,"content":8320},{},[8321,8325,8334],{"nodeType":62,"value":8322,"marks":8323,"data":8324},"l’adresse complète de livraison du bien, uniquement si elle est différente de l’",[],{},{"nodeType":67,"data":8326,"content":8328},{"uri":8327},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/adresse-de-facturation/",[8329],{"nodeType":62,"value":8330,"marks":8331,"data":8333},"adresse de facturation",[8332],{"type":75},{},{"nodeType":62,"value":8302,"marks":8335,"data":8336},[],{},{"nodeType":610,"data":8338,"content":8339},{},[8340],{"nodeType":58,"data":8341,"content":8342},{},[8343],{"nodeType":62,"value":8344,"marks":8345,"data":8346},"la mention relative à l’option de paiement de la TVA sur les débits le cas échéant.",[],{},{"nodeType":58,"data":8348,"content":8349},{},[8350],{"nodeType":62,"value":8351,"marks":8352,"data":8353},"Anticiper ces changements maintenant vous permettra d’éviter les erreurs plus tard.",[],{},{"nodeType":264,"data":8355,"content":8356},{},[8357],{"nodeType":62,"value":8358,"marks":8359,"data":8360},"Auto-entrepreneur et facturation électronique : comment choisir le bon logiciel de facturation électronique ?",[],{},{"nodeType":58,"data":8362,"content":8363},{},[8364,8368,8373],{"nodeType":62,"value":8365,"marks":8366,"data":8367},"Si vous n’utilisiez pas encore de logiciel de facturation, la réforme de la facturation électronique est le moment idéal pour franchir le pas. En effet, même si ",[],{},{"nodeType":62,"value":8369,"marks":8370,"data":8372},"l’administration n’impose pas l’utilisation d’un logiciel (mais uniquement le recours à une plateforme agréée),",[8371],{"type":275},{},{"nodeType":62,"value":8374,"marks":8375,"data":8376}," s’équiper dès maintenant peut vous faire gagner un temps précieux au quotidien.",[],{},{"nodeType":58,"data":8378,"content":8379},{},[8380],{"nodeType":62,"value":8381,"marks":8382,"data":8383},"En optant pour une solution compatible (reliée à une plateforme agréée), vous ne vous contentez pas de créer des factures : vous pouvez aussi centraliser votre gestion (devis, suivi client, relances, etc.) et automatiser certaines tâches. ",[],{},{"nodeType":58,"data":8385,"content":8386},{},[8387],{"nodeType":62,"value":8388,"marks":8389,"data":8390},"Voici les critères que nous vous conseillons de prendre en compte pour choisir un logiciel adapté : ",[],{},{"nodeType":111,"data":8392,"content":8393},{},[8394],{"nodeType":62,"value":8395,"marks":8396,"data":8397},"Vérifier sa compatibilité avec la réforme",[],{},{"nodeType":58,"data":8399,"content":8400},{},[8401],{"nodeType":62,"value":8402,"marks":8403,"data":8404},"L’outil que vous utilisez actuellement ou que vous souhaitez utiliser doit : ",[],{},{"nodeType":606,"data":8406,"content":8407},{},[8408,8419,8430],{"nodeType":610,"data":8409,"content":8410},{},[8411],{"nodeType":58,"data":8412,"content":8413},{},[8414],{"nodeType":62,"value":8415,"marks":8416,"data":8418},"être compatible avec une plateforme agréée (PA) ;",[8417],{"type":275},{},{"nodeType":610,"data":8420,"content":8421},{},[8422],{"nodeType":58,"data":8423,"content":8424},{},[8425],{"nodeType":62,"value":8426,"marks":8427,"data":8429},"gérer automatiquement e-invoicing + e-reporting ;",[8428],{"type":275},{},{"nodeType":610,"data":8431,"content":8432},{},[8433],{"nodeType":58,"data":8434,"content":8435},{},[8436,8441],{"nodeType":62,"value":8437,"marks":8438,"data":8440},"proposer les formats obligatoires (Factur-X, UBL, CII)",[8439],{"type":275},{},{"nodeType":62,"value":687,"marks":8442,"data":8443},[],{},{"nodeType":58,"data":8445,"content":8446},{},[8447],{"nodeType":62,"value":8448,"marks":8449,"data":8450},"Sans cela, il sera obsolète à compter du 1er septembre 2026.",[],{},{"nodeType":111,"data":8452,"content":8453},{},[8454],{"nodeType":62,"value":8455,"marks":8456,"data":8457},"Privilégier un logiciel simple d’utilisation",[],{},{"nodeType":58,"data":8459,"content":8460},{},[8461],{"nodeType":62,"value":8462,"marks":8463,"data":8464},"Nous vous conseillons de privilégier un outil intuitif et rapide à prendre en main. La transition vers la facturation électronique impose déjà de nouveaux réflexes de gestion, il est donc inutile de s’ajouter la complexité d’un logiciel fastidieux. ",[],{},{"nodeType":111,"data":8466,"content":8467},{},[8468],{"nodeType":62,"value":8469,"marks":8470,"data":8471},"Opter pour une solution qui permet l’automatisation des tâches",[],{},{"nodeType":58,"data":8473,"content":8474},{},[8475],{"nodeType":62,"value":8476,"marks":8477,"data":8478},"Un bon logiciel doit vous faire gagner du temps :",[],{},{"nodeType":606,"data":8480,"content":8481},{},[8482,8493,8504,8515],{"nodeType":610,"data":8483,"content":8484},{},[8485],{"nodeType":58,"data":8486,"content":8487},{},[8488],{"nodeType":62,"value":8489,"marks":8490,"data":8492},"création automatique des factures ;",[8491],{"type":275},{},{"nodeType":610,"data":8494,"content":8495},{},[8496],{"nodeType":58,"data":8497,"content":8498},{},[8499],{"nodeType":62,"value":8500,"marks":8501,"data":8503},"relances clients automatiques ;",[8502],{"type":275},{},{"nodeType":610,"data":8505,"content":8506},{},[8507],{"nodeType":58,"data":8508,"content":8509},{},[8510],{"nodeType":62,"value":8511,"marks":8512,"data":8514},"calculs automatiques (TVA, totaux, etc.) ;",[8513],{"type":275},{},{"nodeType":610,"data":8516,"content":8517},{},[8518],{"nodeType":58,"data":8519,"content":8520},{},[8521],{"nodeType":62,"value":8522,"marks":8523,"data":8525},"export comptable.",[8524],{"type":275},{},{"nodeType":58,"data":8527,"content":8528},{},[8529],{"nodeType":62,"value":8530,"marks":8531,"data":8532},"C’est là que vous gagnerez vraiment en productivité.",[],{},{"nodeType":111,"data":8534,"content":8535},{},[8536],{"nodeType":62,"value":8537,"marks":8538,"data":8539},"Choisir un logiciel avec une gestion complète (devis, factures, avoirs…)",[],{},{"nodeType":58,"data":8541,"content":8542},{},[8543,8547,8552],{"nodeType":62,"value":8544,"marks":8545,"data":8546},"Mieux vaut opter pour un logiciel qui vous permet de gérer vos devis, vos factures, vos avoirs, le suivi de vos paiements et votre livre de recettes dans une même interface pour ",[],{},{"nodeType":62,"value":8548,"marks":8549,"data":8551},"éviter de multiplier les outils",[8550],{"type":275},{},{"nodeType":62,"value":687,"marks":8553,"data":8554},[],{},{"nodeType":111,"data":8556,"content":8557},{},[8558],{"nodeType":62,"value":8559,"marks":8560,"data":8561},"Vérifier la disponibilité du support client et l’accompagnement",[],{},{"nodeType":58,"data":8563,"content":8564},{},[8565],{"nodeType":62,"value":8566,"marks":8567,"data":8568},"Autres points d’importance dans le choix de votre logiciel :",[],{},{"nodeType":606,"data":8570,"content":8571},{},[8572,8583,8594],{"nodeType":610,"data":8573,"content":8574},{},[8575],{"nodeType":58,"data":8576,"content":8577},{},[8578],{"nodeType":62,"value":8579,"marks":8580,"data":8582},"la disponibilité du support ;",[8581],{"type":275},{},{"nodeType":610,"data":8584,"content":8585},{},[8586],{"nodeType":58,"data":8587,"content":8588},{},[8589],{"nodeType":62,"value":8590,"marks":8591,"data":8593},"la présence de guides ou tutoriels ;",[8592],{"type":275},{},{"nodeType":610,"data":8595,"content":8596},{},[8597],{"nodeType":58,"data":8598,"content":8599},{},[8600,8605],{"nodeType":62,"value":8601,"marks":8602,"data":8604},"l’accompagnement à la mise en conformité",[8603],{"type":275},{},{"nodeType":62,"value":687,"marks":8606,"data":8607},[],{},{"nodeType":58,"data":8609,"content":8610},{},[8611],{"nodeType":62,"value":8612,"marks":8613,"data":8614},"Vous serez plus serein pour affronter tous les changements à venir si vous savez que vous pouvez vous adresser à un support/service client.",[],{},{"nodeType":58,"data":8616,"content":8617},{},[8618],{"nodeType":62,"value":8619,"marks":8620,"data":8621},"Vous pouvez bien sûr prendre en compte le prix des différentes solutions, car il y en a pour tous les budgets : de gratuit (mais souvent limité) à plusieurs dizaines d’euros par mois. En bref, ne choisissez pas juste un logiciel « conforme », mais un outil qui améliorera votre gestion. ",[],{},{"nodeType":58,"data":8623,"content":8624},{},[8625,8629,8638],{"nodeType":62,"value":8626,"marks":8627,"data":8628},"👉 Clementine.fr vous propose un ",[],{},{"nodeType":67,"data":8630,"content":8632},{"uri":8631},"https://www.clementine.fr/logiciel-comptabilite/",[8633],{"nodeType":62,"value":8634,"marks":8635,"data":8637},"logiciel de facturation",[8636],{"type":75},{},{"nodeType":62,"value":8639,"marks":8640,"data":8641}," conforme à la réforme de la facturation électronique.",[],{},{"nodeType":264,"data":8643,"content":8644},{},[8645],{"nodeType":62,"value":3201,"marks":8646,"data":8647},[],{},{"nodeType":111,"data":8649,"content":8650},{},[8651],{"nodeType":62,"value":8652,"marks":8653,"data":8654},"Les auto-entrepreneurs sont-ils concernés par la facturation électronique ?",[],{},{"nodeType":58,"data":8656,"content":8657},{},[8658],{"nodeType":62,"value":8659,"marks":8660,"data":8661},"Les auto-entrepreneurs domiciliés en France, assujettis à la TVA et qui réalisent des opérations (achats et ventes de biens, prestations de services) avec d’autres entreprises françaises sont concernés . 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Avec la réforme de la facturation électronique, impossible d’y échapper : toutes les entreprises devront produire des factures conformes à la norme européenne EN 16931 et utiliser un ",[],{},{"nodeType":62,"value":8730,"marks":8731,"data":8733},"format de facture électronique",[8732],{"type":275},{},{"nodeType":62,"value":8735,"marks":8736,"data":8737}," structuré.",[],{},{"nodeType":58,"data":8739,"content":8740},{},[8741],{"nodeType":62,"value":8742,"marks":8743,"data":8744},"Mais concrètement, à quoi correspondent ces formats ? Quelles sont leurs différences ? Et dans quels cas sont-ils utilisés ? Dans cet article, on vous explique simplement les trois formats de facture électronique, leurs spécificités et dans quels contextes ils sont utilisés.",[],{},{"nodeType":264,"data":8746,"content":8747},{},[8748],{"nodeType":62,"value":8749,"marks":8750,"data":8751},"Format facture électronique : quels sont les 3 formats possibles ?",[],{},{"nodeType":111,"data":8753,"content":8754},{},[8755],{"nodeType":62,"value":8756,"marks":8757,"data":8758},"Universal Business Language (UBL)",[],{},{"nodeType":58,"data":8760,"content":8761},{},[8762,8767,8776,8781],{"nodeType":62,"value":8763,"marks":8764,"data":8766},"Le ",[8765],{"type":275},{},{"nodeType":67,"data":8768,"content":8769},{"uri":519},[8770],{"nodeType":62,"value":8771,"marks":8772,"data":8775},"format UBL",[8773,8774],{"type":75},{"type":275},{},{"nodeType":62,"value":8777,"marks":8778,"data":8780}," est un format de facture électronique reposant sur un fichier XML (extensible markup language) structuré",[8779],{"type":275},{},{"nodeType":62,"value":8782,"marks":8783,"data":8784}," et conçu pour faciliter l’échange de données entre différents systèmes à l’échelle internationale.",[],{},{"nodeType":58,"data":8786,"content":8787},{},[8788,8792,8797],{"nodeType":62,"value":8789,"marks":8790,"data":8791},"Grâce à sa structure très complète et normalisée, il est largement utilisé comme ",[],{},{"nodeType":62,"value":8793,"marks":8794,"data":8796},"standard d’interopérabilité dans les échanges commerciaux internationaux entre entreprises",[8795],{"type":275},{},{"nodeType":62,"value":8798,"marks":8799,"data":8800},", quel que soit leur secteur d’activité.",[],{},{"nodeType":58,"data":8802,"content":8803},{},[8804],{"nodeType":62,"value":8805,"marks":8806,"data":8807},"En revanche, le fichier n’est lisible que par les machines. 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Il est donc principalement utilisé dans des environnements fortement automatisés et interconnectés.",[],{},{"nodeType":111,"data":8809,"content":8810},{},[8811],{"nodeType":62,"value":8812,"marks":8813,"data":8814},"Cross Industry Invoice (CII)",[],{},{"nodeType":58,"data":8816,"content":8817},{},[8818,8822,8830,8835,8843,8848],{"nodeType":62,"value":8763,"marks":8819,"data":8821},[8820],{"type":275},{},{"nodeType":67,"data":8823,"content":8824},{"uri":534},[8825],{"nodeType":62,"value":537,"marks":8826,"data":8829},[8827,8828],{"type":75},{"type":275},{},{"nodeType":62,"value":8831,"marks":8832,"data":8834}," est un format qui vise à standardiser les échanges de ",[8833],{"type":275},{},{"nodeType":67,"data":8836,"content":8837},{"uri":555},[8838],{"nodeType":62,"value":6269,"marks":8839,"data":8842},[8840,8841],{"type":75},{"type":275},{},{"nodeType":62,"value":8844,"marks":8845,"data":8847}," entre entreprises de différents secteurs d’activité et faciliter leur interopérabilité à l’échelle internationale",[8846],{"type":275},{},{"nodeType":62,"value":2177,"marks":8849,"data":8850},[],{},{"nodeType":58,"data":8852,"content":8853},{},[8854,8858,8863],{"nodeType":62,"value":8855,"marks":8856,"data":8857},"Le CII repose sur un ",[],{},{"nodeType":62,"value":8859,"marks":8860,"data":8862},"fichier XML unique, entièrement structuré",[8861],{"type":275},{},{"nodeType":62,"value":8864,"marks":8865,"data":8866},", ce qui permet une intégration directe dans les ERP et les systèmes de gestion. 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Il a été développé conjointement par la France et l’Allemagne.",[],{},{"nodeType":58,"data":8938,"content":8939},{},[8940],{"nodeType":62,"value":8941,"marks":8942,"data":8943},"Ce format a la particularité d’offrir une double lecture : le PDF permet une consultation simple et immédiate de la facture par l’humain, tandis que le fichier XML intégré contient toutes les données nécessaires à son traitement automatisé par les logiciels et les plateformes de dématérialisation.",[],{},{"nodeType":58,"data":8945,"content":8946},{},[8947,8951,8956,8960,8967,8971,8978],{"nodeType":62,"value":8948,"marks":8949,"data":8950},"Factur-X est particulièrement adapté aux ",[],{},{"nodeType":62,"value":8952,"marks":8953,"data":8955},"TPE et PME",[8954],{"type":275},{},{"nodeType":62,"value":8957,"marks":8958,"data":8959},", car il est simple à mettre en place, largement compatible avec les ",[],{},{"nodeType":67,"data":8961,"content":8962},{"uri":5063},[8963],{"nodeType":62,"value":5066,"marks":8964,"data":8966},[8965],{"type":75},{},{"nodeType":62,"value":8968,"marks":8969,"data":8970}," du marché et ne nécessite pas d’infrastructure technique complexe. 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agréée.",[10168],{"type":275},{},{"nodeType":62,"value":10171,"marks":10172,"data":10173}," ",[],{},{"nodeType":58,"data":10175,"content":10176},{},[10177,10181,10186,10189,10194],{"nodeType":62,"value":10178,"marks":10179,"data":10180},"Lorsqu’une entreprise utilise un logiciel de facturation, celui-ci doit être compatible avec la réforme, c’est-à-dire ",[],{},{"nodeType":62,"value":10182,"marks":10183,"data":10185},"avoir la qualification de plateforme agréée",[10184],{"type":275},{},{"nodeType":62,"value":677,"marks":10187,"data":10188},[],{},{"nodeType":62,"value":10190,"marks":10191,"data":10193},"ou être connecté à une PA (c’est-à-dire être une solution compatible)",[10192],{"type":275},{},{"nodeType":62,"value":10195,"marks":10196,"data":10197}," pour générer des formats conformes et transmettre les factures vers une PA. ",[],{},{"nodeType":58,"data":10199,"content":10200},{},[10201],{"nodeType":62,"value":10202,"marks":10203,"data":10204},"Dans ce cas, le logiciel crée la facture et la plateforme agréée contrôle le format, assure la transmission au client et envoie les données à l’administration fiscale. ",[],{},{"nodeType":58,"data":10206,"content":10207},{},[10208],{"nodeType":62,"value":10209,"marks":10210,"data":10211},"Dans le cas où une entreprise n’utilise pas de logiciel de facturation, elle doit transmettre elle-même la facture à la PA qu’elle a choisie : ",[],{},{"nodeType":606,"data":10213,"content":10214},{},[10215,10230,10244],{"nodeType":610,"data":10216,"content":10217},{},[10218],{"nodeType":58,"data":10219,"content":10220},{},[10221,10226],{"nodeType":62,"value":10222,"marks":10223,"data":10225},"En déposant un document lisible type PDF",[10224],{"type":275},{},{"nodeType":62,"value":10227,"marks":10228,"data":10229},", la plateforme se chargera d’extraire les données afin de créer une facture électronique. ",[],{},{"nodeType":610,"data":10231,"content":10232},{},[10233],{"nodeType":58,"data":10234,"content":10235},{},[10236,10241],{"nodeType":62,"value":10237,"marks":10238,"data":10240},"En saisissant les données directement sur la plateforme",[10239],{"type":275},{},{"nodeType":62,"value":687,"marks":10242,"data":10243},[],{},{"nodeType":610,"data":10245,"content":10246},{},[10247],{"nodeType":58,"data":10248,"content":10249},{},[10250,10255],{"nodeType":62,"value":10251,"marks":10252,"data":10254},"En créant directement sur la plateforme la facture au format structuré",[10253],{"type":275},{},{"nodeType":62,"value":687,"marks":10256,"data":10257},[],{},{"nodeType":58,"data":10259,"content":10260},{},[10261],{"nodeType":62,"value":10262,"marks":10263,"data":10264},"Cette solution est toutefois moins automatisée et peut être plus chronophage en cas de volume important de factures.",[],{},{"nodeType":111,"data":10266,"content":10267},{},[10268],{"nodeType":62,"value":10269,"marks":10270,"data":10271},"Comment les outils gèrent-ils les formats de facturation électronique ? ",[],{},{"nodeType":58,"data":10273,"content":10274},{},[10275,10280],{"nodeType":62,"value":10276,"marks":10277,"data":10279},"Les formats Factur-X, UBL et CII ne sont pas choisis manuellement à chaque facture",[10278],{"type":275},{},{"nodeType":62,"value":10281,"marks":10282,"data":10283},". Ils sont générés et interprétés automatiquement par les outils utilisés : ",[],{},{"nodeType":606,"data":10285,"content":10286},{},[10287,10297,10307],{"nodeType":610,"data":10288,"content":10289},{},[10290],{"nodeType":58,"data":10291,"content":10292},{},[10293],{"nodeType":62,"value":10294,"marks":10295,"data":10296},"Une solution compatible ou une PA génère directement un format structuré adapté (Factur-X, UBL ou CII).",[],{},{"nodeType":610,"data":10298,"content":10299},{},[10300],{"nodeType":58,"data":10301,"content":10302},{},[10303],{"nodeType":62,"value":10304,"marks":10305,"data":10306},"Une plateforme agréée (PA) est capable de lire ces formats, de vérifier leur conformité et de les transmettre.",[],{},{"nodeType":610,"data":10308,"content":10309},{},[10310],{"nodeType":58,"data":10311,"content":10312},{},[10313],{"nodeType":62,"value":10314,"marks":10315,"data":10316},"En l’absence de logiciel, la plateforme peut également permettre de créer ou convertir une facture en format électronique à partir de données saisies ou d’un document importé.",[],{},{"nodeType":58,"data":10318,"content":10319},{},[10320],{"nodeType":62,"value":10321,"marks":10322,"data":10323},"Ainsi, la gestion des formats repose avant tout sur la capacité des outils à produire, lire et transmettre ces standards.",[],{},{"nodeType":264,"data":10325,"content":10326},{},[10327],{"nodeType":62,"value":10328,"marks":10329,"data":10330},"Format facture électronique (Factur-X, UBL, CII) : quel format choisir selon votre profil ?",[],{},{"nodeType":58,"data":10332,"content":10333},{},[10334],{"nodeType":62,"value":10335,"marks":10336,"data":10337},"Il n’existe pas de « meilleur » format de facture électronique. Le choix entre Factur-X, UBL et CII dépend avant tout de la taille de votre entreprise, de votre niveau d’équipement et de votre volume de facturation.",[],{},{"nodeType":58,"data":10339,"content":10340},{},[10341,10345,10350],{"nodeType":62,"value":10342,"marks":10343,"data":10344},"En pratique, ",[],{},{"nodeType":62,"value":10346,"marks":10347,"data":10349},"ce choix est rarement direct",[10348],{"type":275},{},{"nodeType":62,"value":10351,"marks":10352,"data":10353}," : il dépend surtout des outils utilisés (logiciel de facturation, ERP ou plateforme agréée), qui imposent généralement un ou plusieurs formats compatibles.",[],{},{"nodeType":111,"data":10355,"content":10356},{},[10357],{"nodeType":62,"value":10358,"marks":10359,"data":10360},"Freelance/micro-entreprise : Factur-X",[],{},{"nodeType":58,"data":10362,"content":10363},{},[10364,10368,10373],{"nodeType":62,"value":10365,"marks":10366,"data":10367},"Pour les indépendants et micro-entreprises, ",[],{},{"nodeType":62,"value":10369,"marks":10370,"data":10372},"le format Factur-X est généralement le plus adapté",[10371],{"type":275},{},{"nodeType":62,"value":10374,"marks":10375,"data":10376},". Pourquoi ? Simplement car : ",[],{},{"nodeType":606,"data":10378,"content":10379},{},[10380,10390,10400],{"nodeType":610,"data":10381,"content":10382},{},[10383],{"nodeType":58,"data":10384,"content":10385},{},[10386],{"nodeType":62,"value":10387,"marks":10388,"data":10389},"Il est simple à mettre en place.",[],{},{"nodeType":610,"data":10391,"content":10392},{},[10393],{"nodeType":58,"data":10394,"content":10395},{},[10396],{"nodeType":62,"value":10397,"marks":10398,"data":10399},"Il combine un PDF lisible par l’humain et des données structurées lisibles par les machines.",[],{},{"nodeType":610,"data":10401,"content":10402},{},[10403],{"nodeType":58,"data":10404,"content":10405},{},[10406],{"nodeType":62,"value":10407,"marks":10408,"data":10409},"Il ne nécessite pas d’intégration technique complexe.",[],{},{"nodeType":58,"data":10411,"content":10412},{},[10413,10417,10422,10426,10431],{"nodeType":62,"value":10414,"marks":10415,"data":10416},"Ce format est particulièrement recommandé en cas de ",[],{},{"nodeType":62,"value":10418,"marks":10419,"data":10421},"faible volume de factures",[10420],{"type":275},{},{"nodeType":62,"value":10423,"marks":10424,"data":10425}," et d’",[],{},{"nodeType":62,"value":10427,"marks":10428,"data":10430},"absence de système comptable avancé",[10429],{"type":275},{},{"nodeType":62,"value":687,"marks":10432,"data":10433},[],{},{"nodeType":111,"data":10435,"content":10436},{},[10437],{"nodeType":62,"value":10438,"marks":10439,"data":10440},"TPE/PME : Factur-X en priorité",[],{},{"nodeType":58,"data":10442,"content":10443},{},[10444,10448,10453],{"nodeType":62,"value":10445,"marks":10446,"data":10447},"Pour les TPE et PME, ",[],{},{"nodeType":62,"value":10449,"marks":10450,"data":10452},"le format Factur-X reste également la solution la plus équilibrée dans la majorité des cas",[10451],{"type":275},{},{"nodeType":62,"value":10454,"marks":10455,"data":10456},". Il permet de : ",[],{},{"nodeType":606,"data":10458,"content":10459},{},[10460,10470,10480],{"nodeType":610,"data":10461,"content":10462},{},[10463],{"nodeType":58,"data":10464,"content":10465},{},[10466],{"nodeType":62,"value":10467,"marks":10468,"data":10469},"simplifier la gestion des factures ;",[],{},{"nodeType":610,"data":10471,"content":10472},{},[10473],{"nodeType":58,"data":10474,"content":10475},{},[10476],{"nodeType":62,"value":10477,"marks":10478,"data":10479},"limiter les erreurs de saisie ;",[],{},{"nodeType":610,"data":10481,"content":10482},{},[10483],{"nodeType":58,"data":10484,"content":10485},{},[10486],{"nodeType":62,"value":10487,"marks":10488,"data":10489},"rester compatible avec les principaux outils du marché.",[],{},{"nodeType":58,"data":10491,"content":10492},{},[10493],{"nodeType":62,"value":10494,"marks":10495,"data":10496},"En revanche, certaines entreprises équipées d’un ERP peuvent envisager d’autres formats (UBL, par exemple).",[],{},{"nodeType":111,"data":10498,"content":10499},{},[10500],{"nodeType":62,"value":10501,"marks":10502,"data":10503},"ETI/grandes entreprises : UBL ou CII",[],{},{"nodeType":58,"data":10505,"content":10506},{},[10507],{"nodeType":62,"value":10508,"marks":10509,"data":10510},"Pour les entreprises de taille intermédiaire et les grandes structures, les besoins sont plus complexes, notamment en termes de volume et d’automatisation. ",[],{},{"nodeType":58,"data":10512,"content":10513},{},[10514,10518,10522,10526,10530],{"nodeType":62,"value":10515,"marks":10516,"data":10517},"Les formats les plus adaptés sont ",[],{},{"nodeType":62,"value":522,"marks":10519,"data":10521},[10520],{"type":275},{},{"nodeType":62,"value":10523,"marks":10524,"data":10525}," (Universal Business Language) ou ",[],{},{"nodeType":62,"value":537,"marks":10527,"data":10529},[10528],{"type":275},{},{"nodeType":62,"value":10531,"marks":10532,"data":10533}," (Cross Industry Invoice). Pourquoi ? Car ils permettent : ",[],{},{"nodeType":606,"data":10535,"content":10536},{},[10537,10548,10559],{"nodeType":610,"data":10538,"content":10539},{},[10540],{"nodeType":58,"data":10541,"content":10542},{},[10543],{"nodeType":62,"value":10544,"marks":10545,"data":10547},"une gestion de volumes élevés de factures ;",[10546],{"type":275},{},{"nodeType":610,"data":10549,"content":10550},{},[10551],{"nodeType":58,"data":10552,"content":10553},{},[10554],{"nodeType":62,"value":10555,"marks":10556,"data":10558},"une automatisation avancée des flux comptables ;",[10557],{"type":275},{},{"nodeType":610,"data":10560,"content":10561},{},[10562],{"nodeType":58,"data":10563,"content":10564},{},[10565,10570],{"nodeType":62,"value":10566,"marks":10567,"data":10569},"l’intégration directe dans les ERP",[10568],{"type":275},{},{"nodeType":62,"value":687,"marks":10571,"data":10572},[],{},{"nodeType":58,"data":10574,"content":10575},{},[10576],{"nodeType":62,"value":10577,"marks":10578,"data":10579},"La différence principale entre ces deux formats est que le format UBL est davantage utilisé dans un contexte international et le format CII est souvent privilégié dans des environnements industriels. ",[],{},{"nodeType":58,"data":10581,"content":10582},{},[10583],{"nodeType":62,"value":10584,"marks":10585,"data":10586},"Dans ces contextes, la priorité est donnée à l’automatisation et à la réduction des traitements manuels.",[],{},{"nodeType":111,"data":10588,"content":10589},{},[10590],{"nodeType":62,"value":10591,"marks":10592,"data":10593},"Entreprises avec activité internationale : UBL",[],{},{"nodeType":58,"data":10595,"content":10596},{},[10597,10601,10606],{"nodeType":62,"value":10598,"marks":10599,"data":10600},"Pour les entreprises travaillant à l’international, le format ",[],{},{"nodeType":62,"value":10602,"marks":10603,"data":10605},"UBL ",[10604],{"type":275},{},{"nodeType":62,"value":10607,"marks":10608,"data":10609},"est généralement le plus adapté. Ses avantages sont variés :",[],{},{"nodeType":606,"data":10611,"content":10612},{},[10613,10623,10633],{"nodeType":610,"data":10614,"content":10615},{},[10616],{"nodeType":58,"data":10617,"content":10618},{},[10619],{"nodeType":62,"value":10620,"marks":10621,"data":10622},"standard largement reconnu à l’échelle mondiale ;",[],{},{"nodeType":610,"data":10624,"content":10625},{},[10626],{"nodeType":58,"data":10627,"content":10628},{},[10629],{"nodeType":62,"value":10630,"marks":10631,"data":10632},"excellente interopérabilité entre systèmes ;",[],{},{"nodeType":610,"data":10634,"content":10635},{},[10636],{"nodeType":58,"data":10637,"content":10638},{},[10639],{"nodeType":62,"value":10640,"marks":10641,"data":10642},"facilité d’échange entre différents pays et partenaires.",[],{},{"nodeType":111,"data":10644,"content":10645},{},[10646],{"nodeType":62,"value":10647,"marks":10648,"data":10649},"E-commerce/retail/logistique : CII ou UBL",[],{},{"nodeType":58,"data":10651,"content":10652},{},[10653],{"nodeType":62,"value":10654,"marks":10655,"data":10656},"Les entreprises du e-commerce, du retail ou de la logistique traitent souvent des volumes importants et des données complexes. Elles privilégient généralement :",[],{},{"nodeType":606,"data":10658,"content":10659},{},[10660,10674],{"nodeType":610,"data":10661,"content":10662},{},[10663],{"nodeType":58,"data":10664,"content":10665},{},[10666,10670],{"nodeType":62,"value":537,"marks":10667,"data":10669},[10668],{"type":275},{},{"nodeType":62,"value":10671,"marks":10672,"data":10673},", pour sa capacité à structurer des données détaillées ;",[],{},{"nodeType":610,"data":10675,"content":10676},{},[10677],{"nodeType":58,"data":10678,"content":10679},{},[10680,10684,10688],{"nodeType":62,"value":10681,"marks":10682,"data":10683},"ou ",[],{},{"nodeType":62,"value":522,"marks":10685,"data":10687},[10686],{"type":275},{},{"nodeType":62,"value":10689,"marks":10690,"data":10691},", pour son interopérabilité internationale.",[],{},{"nodeType":58,"data":10693,"content":10694},{},[10695],{"nodeType":62,"value":10696,"marks":10697,"data":10698},"Ces formats permettent de gérer efficacement les commandes multiples, les informations logistiques et les flux automatisés entre systèmes.",[],{},{"nodeType":58,"data":10700,"content":10701},{},[10702,10705,10709,10712,10723],{"nodeType":62,"value":660,"marks":10703,"data":10704},[],{},{"nodeType":62,"value":664,"marks":10706,"data":10708},[10707],{"type":275},{},{"nodeType":62,"value":669,"marks":10710,"data":10711},[],{},{"nodeType":67,"data":10713,"content":10714},{"uri":674},[10715,10718],{"nodeType":62,"value":677,"marks":10716,"data":10717},[],{},{"nodeType":62,"value":681,"marks":10719,"data":10722},[10720,10721],{"type":75},{"type":275},{},{"nodeType":62,"value":687,"marks":10724,"data":10725},[],{},{"nodeType":264,"data":10727,"content":10728},{},[10729],{"nodeType":62,"value":3201,"marks":10730,"data":10731},[],{},{"nodeType":111,"data":10733,"content":10734},{},[10735],{"nodeType":62,"value":10736,"marks":10737,"data":10738},"Quels sont les 3 formats de facture électronique ?",[],{},{"nodeType":58,"data":10740,"content":10741},{},[10742],{"nodeType":62,"value":10743,"marks":10744,"data":10745},"Les 3 formats de facture électronique sont : UBL, Factur-X et CII. ",[],{},{"nodeType":111,"data":10747,"content":10748},{},[10749],{"nodeType":62,"value":10750,"marks":10751,"data":10752},"Qui est concerné par la réforme de la facturation électronique ?",[],{},{"nodeType":58,"data":10754,"content":10755},{},[10756,10760,10768],{"nodeType":62,"value":10757,"marks":10758,"data":10759},"Toutes les entreprises domiciliées en France, assujetties à la TVA française et qui réalisent des opérations (achats et ventes de biens, prestations de services) avec d’autres entreprises françaises sont ",[],{},{"nodeType":67,"data":10761,"content":10762},{"uri":6580},[10763],{"nodeType":62,"value":10764,"marks":10765,"data":10767},"concernées",[10766],{"type":75},{},{"nodeType":62,"value":687,"marks":10769,"data":10770},[],{},{"metadata":10772,"sys":10775,"fields":10778},{"tags":10773,"concepts":10774},[],[],{"id":10776,"updatedAt":10777},"5Lnaeyy1SVzdinzUMAzFn5","2026-05-28T08:14:34.375Z",{"slug":10779,"title":10780,"cover":10781,"category":10801,"publishedAt":10813,"content":10814},"qui-est-concerne-par-la-facturation-electronique","Qui est concerné par la facturation électronique en 2026 ? ",{"metadata":10782,"sys":10785,"fields":10792},{"tags":10783,"concepts":10784},[],[],{"space":10786,"id":10788,"type":168,"createdAt":10789,"updatedAt":10789,"environment":10790,"publishedVersion":338,"revision":339,"locale":27},{"sys":10787},{"type":10,"linkType":11,"id":12},"5YwHZyTH34VCo4HR72kI5Q","2026-05-19T07:29:51.926Z",{"sys":10791},{"id":19,"type":10,"linkType":20},{"title":10793,"description":10794,"file":10795},"Qui est concerné par la facturation électronique","Cover article qui est concerné par la facturation électronique",{"url":10796,"details":10797,"fileName":10800,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/5YwHZyTH34VCo4HR72kI5Q/4a40b904e3ac7bd1a81adcfe18bf3c58/qui_est_concern%C3%83__par_la_facturation_%C3%83_lectronique.webp",{"size":10798,"image":10799},138876,{"width":399,"height":400},"qui est concerné par la facturation électronique.webp",{"metadata":10802,"sys":10805,"fields":10812},{"tags":10803,"concepts":10804},[],[],{"space":10806,"id":409,"type":14,"createdAt":410,"updatedAt":410,"environment":10808,"publishedVersion":45,"revision":339,"contentType":10810,"locale":27},{"sys":10807},{"type":10,"linkType":11,"id":12},{"sys":10809},{"id":19,"type":10,"linkType":20},{"sys":10811},{"type":10,"linkType":25,"id":415},{"title":417,"slug":418,"metaTitle":419,"metaDescription":420},"2026-05-19",{"nodeType":54,"data":10815,"content":10816},{},[10817,10833,10849,10856,10863,10888,10923,10935,10962,10969,10990,10998,11044,11051,11078,11085,11146,11153,11195,11202,11226,11233,11249,11256,11280,11287,11303,11310,11334,11350,11357,11369,11384,11408,11415,11422,11483,11545,11561,11585,11592,11644,11659,11692,11708,11723,11749,11756,11790,11797,11840,11878,12976,12983,12990,13023,13159,13167,13230,13245,13252,13276,13283,13308,13315,13339,13346,13370,13377,13384,13424,13431,13465,13472,13511,13526,13533,13594,13601,13621,13640,13647,13654,13686,13693,13708,13715,13739,13746,13771,13778,13802,13809,13833,13840,13856,13863,13891,13898,13913,13920,13941,13947,13954,13961,13968,13975,13982,13989,13996],{"nodeType":58,"data":10818,"content":10819},{},[10820,10824,10829],{"nodeType":62,"value":10821,"marks":10822,"data":10823},"Votre entreprise est-elle ",[],{},{"nodeType":62,"value":10825,"marks":10826,"data":10828},"concernée par l'obligation de facturation électronique ",[10827],{"type":275},{},{"nodeType":62,"value":10830,"marks":10831,"data":10832},"qui entre en vigueur dès le 1ᵉʳ septembre 2026 ? Avec cette réforme majeure, plus de 10 millions d'acteurs économiques en France devront adapter leur gestion des factures. Transmission automatique des données à l'administration fiscale, calendrier selon la taille de votre structure, obligations d'émission et de réception… Les changements sont significatifs.",[],{},{"nodeType":58,"data":10834,"content":10835},{},[10836,10840,10845],{"nodeType":62,"value":10837,"marks":10838,"data":10839},"Quelles entreprises doivent se mettre en conformité ? Quand cette obligation s'applique-t-elle concrètement ? Comment anticiper sereinement cette transition ? Découvrez dans ce guide complet ",[],{},{"nodeType":62,"value":10841,"marks":10842,"data":10844},"qui est réellement concerné par la facturation électronique ",[10843],{"type":275},{},{"nodeType":62,"value":10846,"marks":10847,"data":10848},"en 2026.",[],{},{"nodeType":264,"data":10850,"content":10851},{},[10852],{"nodeType":62,"value":10853,"marks":10854,"data":10855},"Quelles entreprises sont concernées par la facture électronique ? 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