{"id":12629,"date":"2024-10-28T06:50:22","date_gmt":"2024-10-28T05:50:22","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=12629"},"modified":"2024-10-27T12:47:47","modified_gmt":"2024-10-27T11:47:47","slug":"dematerialisation-de-la-facturation-nouvelles-mentions-obligatoires","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=12629","title":{"rendered":"D\u00e9mat\u00e9rialisation de la facturation : nouvelles mentions obligatoires"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019entr\u00e9e en vigueur de la <a href=\"https:\/\/www.auditsi.eu\/?p=11850\">g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique<\/a> interviendra en deux \u00e9tapes.<\/p>\n<p style=\"text-align: justify;\">Dans un premier temps, le 1er septembre 2026 sera rendu obligatoire la r\u00e9ception des factures d\u00e9mat\u00e9rialis\u00e9es par toutes les entreprises et l\u2019\u00e9mission par les grandes entreprises et les entreprises de taille interm\u00e9diaire (ETI) et dans un second temps, le 1er septembre 2027 rendra obligatoire l\u2019\u00e9mission pour les PME et TPE.<\/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;\">A cette occasion, quatre nouvelles <a href=\"https:\/\/www.auditsi.eu\/?p=9870\">mentions obligatoires<\/a> devront figurer sur les factures :<\/p>\n<ul>\n<li>Le <strong>num\u00e9ro SIREN du client<\/strong>,<\/li>\n<li>L&#8217;<strong>adresse de livraison<\/strong> des biens, lorsqu&#8217;elle est diff\u00e9rente de l&#8217;adresse de facturation du client,<\/li>\n<li>L&#8217;information selon laquelle les op\u00e9rations donnant lieu \u00e0 une facture sont constitu\u00e9es exclusivement de livraisons de biens ou de prestations de services ou sont constitu\u00e9es de ces deux <strong>cat\u00e9gories d&#8217;op\u00e9rations<\/strong>,<\/li>\n<li>L\u2019<strong>option de paiement de la TVA<\/strong> sur les d\u00e9bits le cas \u00e9ch\u00e9ant.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Toutes les informations sur le site <a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/factures-mentions-obligatoires\" target=\"_blank\" rel=\"noopener\">Bercy Infos<\/a>.<\/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 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=\"D%C3%A9mat%C3%A9rialisation%20de%20la%20facturation%20%3A%20nouvelles%20mentions%20obligatoires\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019entr\u00e9e en vigueur de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique interviendra en deux \u00e9tapes. Dans un premier temps, le 1er septembre 2026 sera rendu obligatoire la r\u00e9ception des factures d\u00e9mat\u00e9rialis\u00e9es par toutes les entreprises et l\u2019\u00e9mission par les grandes entreprises et les entreprises de taille interm\u00e9diaire (ETI) et dans un second temps, le 1er septembre &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=12629\" class=\"more-link\">Continue reading &lsquo;D\u00e9mat\u00e9rialisation de la facturation : nouvelles mentions obligatoires&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=\"D%C3%A9mat%C3%A9rialisation%20de%20la%20facturation%20%3A%20nouvelles%20mentions%20obligatoires\";<\/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":[7,472,800,490,469],"tags":[1090,2400,1271],"class_list":["post-12629","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-clients-controle-des-comptes","category-cycle-fiscalite","category-cycle-fournisseurs-controle-des-comptes","category-reglementation-et-demarche-daudit","tag-dematerialisation","tag-facturation-electronique","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\/12629","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=12629"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12629\/revisions"}],"predecessor-version":[{"id":12632,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12629\/revisions\/12632"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}