{"id":8813,"date":"2020-05-02T00:00:43","date_gmt":"2020-05-01T22:00:43","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=8813"},"modified":"2020-05-17T00:00:00","modified_gmt":"2020-05-16T22:00:00","slug":"le-respect-des-delais-de-reglement-fournisseurs","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=8813","title":{"rendered":"Le respect des d\u00e9lais de r\u00e8glement fournisseurs"},"content":{"rendered":"<p style=\"text-align: justify;\">Depuis 2009, la loi plafonne strictement les d\u00e9lais de paiement contractuels interentreprises. Ces d\u00e9lais ne doivent pas d\u00e9passer 60 jours \u00e0 compter de la date de la facture, ou 45 jours fin de mois (article L. 441-10 du code de commerce), des d\u00e9lais sp\u00e9cifiques \u00e9tant pr\u00e9vus pour certains produits ou services (article L. 441-11 du code de commerce).<\/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;\">Pourtant, les retards de paiement restent nombreux. Or, ils sont gravement pr\u00e9judiciables \u00e0 la rentabilit\u00e9 des entreprises cr\u00e9anci\u00e8res parce qu\u2019ils leur imposent d\u2019obtenir des financements de court terme aupr\u00e8s de leur banque. Ces retards ont un impact n\u00e9gatif sur leur tr\u00e9sorerie, sur leur comp\u00e9titivit\u00e9, voire, pour les plus fragiles d\u2019entre elles, sur leur existence.<\/p>\n<p style=\"text-align: justify;\">La DGCCRF est charg\u00e9e de contr\u00f4ler le respect des r\u00e8gles du code de commerce relatives aux d\u00e9lais de paiement. L\u2019article L. 441-16 du code de commerce pr\u00e9voit la sanction du non-respect des r\u00e8gles l\u00e9gales relatives aux d\u00e9lais de paiement par une amende administrative d\u2019un montant maximal de 75&nbsp;000 euros pour une personne physique et 2 millions d\u2019euros pour une personne morale. Cette sanction est publi\u00e9e.<\/p>\n<p style=\"text-align: justify;\">Le montant de l\u2019amende est doubl\u00e9 en cas de r\u00e9it\u00e9ration du manquement dans un d\u00e9lai de deux ans \u00e0 compter de la date \u00e0 laquelle la premi\u00e8re d\u00e9cision de sanction est devenue d\u00e9finitive.<\/p>\n<p style=\"text-align: justify;\">Les entreprises se doivent de mettre en \u0153uvre un suivi rigoureux des d\u00e9lais de paiement de leurs fournisseurs. La p\u00e9riode actuelle de COVID-19 ne leur permet pas de d\u00e9roger \u00e0 ces obligations, bien au contraire.<\/p>\n<p style=\"text-align: justify;\">La mise \u00e0 jour r\u00e9guli\u00e8re des fiches fournisseurs (modes et d\u00e9lais de r\u00e8glement) est indispensable. Le contr\u00f4le de la conformit\u00e9 de ces fiches et l\u2019analyse des donn\u00e9es comptables de r\u00e8glement (par le biais du FEC par exemple) forment la panoplie de contr\u00f4le de ma\u00eetrise des d\u00e9lais de r\u00e8glement. Ce sont \u00e9galement ces m\u00e9thodes que l\u2019on met en \u0153uvre pour r\u00e9viser les d\u00e9lais de r\u00e8glement clients.<\/p>\n<p style=\"text-align: justify;\">A lire : Ma\u00eetrise des d\u00e9lais de paiement : transformer la menace en un b\u00e9n\u00e9fice pour l&#8217;entreprise (FINANCE &amp; GESTION-DFCG, 01\/2020)<\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"https:\/\/www.economie.gouv.fr\/dgccrf\/Publications\/Vie-pratique\/fiches-pratiques\/Delais-de-paiement\" target=\"_blank\" rel=\"noopener noreferrer\">Les principales r\u00e8gles li\u00e9es aux d\u00e9lais de r\u00e8glement<\/a> \/ <a href=\"https:\/\/www.economie.gouv.fr\/dgccrf\/sanctions-delais-paiement\" target=\"_blank\" rel=\"noopener noreferrer\">Publication des sanctions prononc\u00e9es par la DGCCRF<\/a> \/ <a href=\"https:\/\/www.auditsi.eu\/?tag=analyse-de-donnees\">Analyse de donn\u00e9es<\/a>&nbsp;\/ <a href=\"https:\/\/www.auditsi.eu\/?page_id=8535\">Projet PADoCC_Ecritures<\/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 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=\"Le%20respect%20des%20d%C3%A9lais%20de%20r%C3%A8glement%20fournisseurs\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Depuis 2009, la loi plafonne strictement les d\u00e9lais de paiement contractuels interentreprises. Ces d\u00e9lais ne doivent pas d\u00e9passer 60 jours \u00e0 compter de la date de la facture, ou 45 jours fin de mois (article L. 441-10 du code de commerce), des d\u00e9lais sp\u00e9cifiques \u00e9tant pr\u00e9vus pour certains produits ou services (article L. 441-11 du &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=8813\" class=\"more-link\">Continue reading &lsquo;Le respect des d\u00e9lais de r\u00e8glement fournisseurs&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=\"Le%20respect%20des%20d%C3%A9lais%20de%20r%C3%A8glement%20fournisseurs\";<\/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":[490,469],"tags":[166,2080,2202,1210,1211,1285,537,2201],"class_list":["post-8813","post","type-post","status-publish","format-standard","hentry","category-cycle-fournisseurs-controle-des-comptes","category-reglementation-et-demarche-daudit","tag-analyse-de-donnees","tag-delais-de-paiement","tag-dgccrf","tag-fec","tag-fichier-des-ecritures-comptables","tag-financement","tag-respect-des-delais","tag-tresorerie"],"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\/8813","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=8813"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8813\/revisions"}],"predecessor-version":[{"id":8819,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/8813\/revisions\/8819"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}