{"id":7383,"date":"2018-02-08T23:51:49","date_gmt":"2018-02-08T22:51:49","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7383"},"modified":"2018-02-08T23:54:58","modified_gmt":"2018-02-08T22:54:58","slug":"piste-daudit-et-numerisation-des-factures-precisions-de-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7383","title":{"rendered":"Piste d\u2019audit et num\u00e9risation des factures : pr\u00e9cisions de l\u2019Administration fiscale"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019article 33 de la loi relative \u00e0 la simplification de la vie des entreprises et portant diverses dispositions de simplification et de clarification du droit et des proc\u00e9dures administrative (Loi n\u00b0 2014-1545 du 20 d\u00e9cembre 2014) permet de num\u00e9riser les informations, documents, donn\u00e9es, traitements informatiques ou syst\u00e8me d&#8217;information constitutifs des contr\u00f4les \u00e9tablissant une piste d&#8217;audit fiable et la documentation d\u00e9crivant leurs modalit\u00e9s de r\u00e9alisation \u00e9tablis originairement sur support papier.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=2532\" rel=\"attachment wp-att-2532\"><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\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">L\u2019article 16 de la loi n\u00b0 2016-1918 du 29 d\u00e9cembre 2016 de finances rectificative pour 2016 permet d\u00e9sormais de num\u00e9riser les factures papier d\u00e8s leur envoi ou leur r\u00e9ception.<\/p>\n<p style=\"text-align: justify;\">Ces modalit\u00e9s sont int\u00e9gr\u00e9es au Livre des proc\u00e9dures fiscales (LPF).<\/p>\n<p style=\"text-align: justify;\">L\u2019Administration a publi\u00e9 ses commentaires au BOFiP sur l\u2019application de ces nouvelles modalit\u00e9s. Cette publication est t\u00e9l\u00e9chargeable ci-apr\u00e8s.<\/p>\n<p style=\"text-align: justify;\">\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=\"Piste%20d%E2%80%99audit%20et%20num%C3%A9risation%20des%20factures%20%3A%20pr%C3%A9cisions%20de%20l%E2%80%99Administration%20fiscale\";<\/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\u2019article 33 de la loi relative \u00e0 la simplification de la vie des entreprises et portant diverses dispositions de simplification et de clarification du droit et des proc\u00e9dures administrative (Loi n\u00b0 2014-1545 du 20 d\u00e9cembre 2014) permet de num\u00e9riser les informations, documents, donn\u00e9es, traitements informatiques ou syst\u00e8me d&#8217;information constitutifs des contr\u00f4les \u00e9tablissant une piste d&#8217;audit &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7383\" class=\"more-link\">Continue reading &lsquo;Piste d\u2019audit et num\u00e9risation des factures : pr\u00e9cisions de l\u2019Administration fiscale&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=\"Piste%20d%E2%80%99audit%20et%20num%C3%A9risation%20des%20factures%20%3A%20pr%C3%A9cisions%20de%20l%E2%80%99Administration%20fiscale\";<\/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],"tags":[1529,1244,1900,912,1897,1899,1249,1898,1148,1624],"class_list":["post-7383","post","type-post","status-publish","format-standard","hentry","category-breves","tag-bofip","tag-documents-dinformation-comptable","tag-facture-papier","tag-fiabilite","tag-loi-n-2014-1545","tag-loi-n-2016-1918","tag-lpf","tag-numerisation","tag-piste-daudit","tag-systeme-dinformation"],"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\/7383","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=7383"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7383\/revisions"}],"predecessor-version":[{"id":7385,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7383\/revisions\/7385"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}