{"id":11850,"date":"2023-10-19T06:49:52","date_gmt":"2023-10-19T04:49:52","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=11850"},"modified":"2023-10-19T00:12:21","modified_gmt":"2023-10-18T22:12:21","slug":"report-de-la-generalisation-de-la-facturation-electronique-projet-de-calendrier-plf-2024","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=11850","title":{"rendered":"Report de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique : projet de calendrier (PLF 2024)"},"content":{"rendered":"<p style=\"text-align: justify;\">Le gouvernement a d\u00e9cid\u00e9 en juillet dernier de&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=11522\">reporter&nbsp;<em>sine die<\/em>&nbsp;l\u2019entr\u00e9e en vigueur de la&nbsp;<strong>g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique<\/strong><\/a> initialement pr\u00e9vue le 1er juillet 2024 afin donner le temps n\u00e9cessaire \u00e0 la r\u00e9ussite de cette r\u00e9forme structurante pour l\u2019\u00e9conomie et les entreprises. Bruno Le Maire, le ministre de l\u2019\u00c9conomie, a <a href=\"https:\/\/www.auditsi.eu\/?p=11736\"><strong>esquiss\u00e9 un calendrier de report<\/strong><\/a> lors de son intervention au 78\u00e8me congr\u00e8s des experts-comptables.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2532\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\" alt=\"Logo Administration fiscale\" width=\"293\" height=\"172\"><\/p>\n<p style=\"text-align: justify;\">Le gouvernement a d\u00e9pos\u00e9 un amendement au <strong>projet de loi de finances pour 2024<\/strong> (N\u00b0I-5395 du 17\/10\/2023) qui pr\u00e9cise le <strong>nouveau calendrier de d\u00e9ploiement de la facturation \u00e9lectronique<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Ce d\u00e9ploiement interviendrait en deux \u00e9tapes :<\/p>\n<ul>\n<li>1er septembre <strong>2026<\/strong> : <strong>obligation de r\u00e9ception pour toutes les entreprises<\/strong> et <strong>obligation d&#8217;\u00e9mission<\/strong> pour les grandes entreprises et les entreprises de taille interm\u00e9diaire (<strong>ETI<\/strong>) ;<\/li>\n<li>1er septembre <strong>2027<\/strong> : <strong>obligation d&#8217;\u00e9mission<\/strong> pour les <strong>PME et TPE<\/strong>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Compte tenu de l\u2019enjeu pour les entreprises, les dates d\u2019entr\u00e9e en vigueur pourront \u00eatre <strong>ajust\u00e9es d\u2019un trimestre<\/strong> (soit un report au 1er d\u00e9cembre), afin d\u2019assurer un d\u00e9ploiement fiabilis\u00e9.<\/p>\n<p style=\"text-align: justify;\">Ce calendrier est \u00e9galement applicable aux obligations d\u2019E-Reporting des donn\u00e9es de transactions et de paiement.<\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Report%20de%20la%20g%C3%A9n%C3%A9ralisation%20de%20la%20facturation%20%C3%A9lectronique%20%3A%20projet%20de%20calendrier%20%28PLF%202024%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le gouvernement a d\u00e9cid\u00e9 en juillet dernier de&nbsp;reporter&nbsp;sine die&nbsp;l\u2019entr\u00e9e en vigueur de la&nbsp;g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique initialement pr\u00e9vue le 1er juillet 2024 afin donner le temps n\u00e9cessaire \u00e0 la r\u00e9ussite de cette r\u00e9forme structurante pour l\u2019\u00e9conomie et les entreprises. Bruno Le Maire, le ministre de l\u2019\u00c9conomie, a esquiss\u00e9 un calendrier de report lors de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=11850\" class=\"more-link\">Continue reading &lsquo;Report de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique : projet de calendrier (PLF 2024)&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Report%20de%20la%20g%C3%A9n%C3%A9ralisation%20de%20la%20facturation%20%C3%A9lectronique%20%3A%20projet%20de%20calendrier%20%28PLF%202024%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,469],"tags":[1090,2404,2689,2400,1114,3041,620,1271],"class_list":["post-11850","post","type-post","status-publish","format-standard","hentry","category-breves","category-reglementation-et-demarche-daudit","tag-dematerialisation","tag-e-reporting","tag-eti","tag-facturation-electronique","tag-loi-de-finances","tag-plf","tag-pme","tag-tva"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11850"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11850\/revisions"}],"predecessor-version":[{"id":11852,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11850\/revisions\/11852"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}