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Ça garantit un matching quasi automatique.",[1313],{"type":145,"attrs":1314},{"color":147},{"type":137,"attrs":1316,"content":1317},{"level":270,"textAlign":53},[1318],{"text":1319,"type":58,"marks":1320},"Sous quel délai les factures arrivent-elles via la PA ?",[1321,1323],{"type":145,"attrs":1322},{"color":147},{"type":267},{"type":51,"attrs":1325,"content":1326},{"textAlign":53,"key":557},[1327],{"text":1328,"type":58,"marks":1329},"Quasi instantanément. Dès que le fournisseur émet la facture depuis sa PA d'émission, la transmission via le réseau Peppol prend quelques secondes à quelques minutes maximum.",[1330],{"type":145,"attrs":1331},{"color":147},{"type":51,"attrs":1333,"content":1334},{"textAlign":53,"key":575},[1335],{"text":1336,"type":58,"marks":1337},"Ce qui peut créer des délais :",[1338],{"type":145,"attrs":1339},{"color":147},{"type":166,"content":1341},[1342,1352,1362],{"type":169,"content":1343},[1344],{"type":51,"attrs":1345,"content":1346},{"textAlign":53,"key":584},[1347],{"text":1348,"type":58,"marks":1349},"Le fournisseur émet la facture avec retard",[1350],{"type":145,"attrs":1351},{"color":147},{"type":169,"content":1353},[1354],{"type":51,"attrs":1355,"content":1356},{"textAlign":53,"key":594},[1357],{"text":1358,"type":58,"marks":1359},"Problème technique côté fournisseur ou PA d'émission",[1360],{"type":145,"attrs":1361},{"color":147},{"type":169,"content":1363},[1364],{"type":51,"attrs":1365,"content":1366},{"textAlign":53,"key":603},[1367],{"text":1368,"type":58,"marks":1369},"Rejet technique (format invalide) qui nécessite une correction et une réémission",[1370],{"type":145,"attrs":1371},{"color":147},{"type":51,"attrs":1373,"content":1374},{"textAlign":53,"key":616},[1375],{"text":1376,"type":58,"marks":1377},"Dans 99% des cas : émission = réception en moins de 5 minutes.",[1378],{"type":145,"attrs":1379},{"color":147},{"type":137,"attrs":1381,"content":1382},{"level":270,"textAlign":53},[1383],{"text":1384,"type":58,"marks":1385},"Comment m'assurer que le prestataire m'identifie bien comme un B2B si je paie par carte ?",[1386,1388],{"type":145,"attrs":1387},{"color":147},{"type":267},{"type":51,"attrs":1390,"content":1391},{"textAlign":53,"key":627},[1392],{"text":1393,"type":58,"marks":1394},"Les fournisseurs français vont devoir adapter leurs formulaires de paiement.",[1395],{"type":145,"attrs":1396},{"color":147},{"type":51,"attrs":1398,"content":1399},{"textAlign":53,"key":638},[1400],{"text":1401,"type":58,"marks":1402},"À partir de septembre 2026, les sites web et TPE des fournisseurs français devront systématiquement proposer une option pour indiquer qu'il s'agit d'une dépense B2B.",[1403],{"type":145,"attrs":1404},{"color":147},{"type":51,"attrs":1406,"content":1407},{"textAlign":53,"key":649},[1408],{"text":1409,"type":58,"marks":1410},"C'est déjà le cas pour beaucoup de sites en ligne (option \"Entreprise\" vs \"Particulier\" dans le formulaire de commande).",[1411],{"type":145,"attrs":1412},{"color":147},{"type":137,"attrs":1414,"content":1415},{"level":139,"textAlign":53},[1416],{"text":1417,"type":58,"marks":1418},"Statuts et cycle de vie",[1419,1421],{"type":145,"attrs":1420},{"color":147},{"type":267},{"type":137,"attrs":1423,"content":1424},{"level":270,"textAlign":53},[1425],{"text":1426,"type":58,"marks":1427},"Qui indique qu'une facture a déjà été payée, et comment ?",[1428,1430],{"type":145,"attrs":1429},{"color":147},{"type":267},{"type":51,"attrs":1432,"content":1433},{"textAlign":53,"key":658},[1434],{"text":1435,"type":58,"marks":1436},"Le fournisseur, via deux champs dans la facture électronique :",[1437],{"type":145,"attrs":1438},{"color":147},{"type":51,"attrs":1440,"content":1441},{"textAlign":53,"key":672},[1442],{"text":1443,"type":58,"marks":1444},"1. Champ \"Amount Payable\" (Montant restant dû)",[1445,1447],{"type":145,"attrs":1446},{"color":147},{"type":267},{"type":51,"attrs":1449,"content":1450},{"textAlign":53,"key":683},[1451],{"text":1452,"type":58,"marks":1453},"Si la facture est émise après paiement (par exemple, facture de carte), ce champ est renseigné à 0€ par le fournisseur.",[1454],{"type":145,"attrs":1455},{"color":147},{"type":51,"attrs":1457,"content":1458},{"textAlign":53,"key":694},[1459],{"text":1460,"type":58,"marks":1461},"Votre PA détecte automatiquement : \"Montant restant dû = 0€ → cette facture est déjà payée → on la route vers le flux de rapprochement, pas vers le flux d'approbation.\"",[1462],{"type":145,"attrs":1463},{"color":147},{"type":51,"attrs":1465,"content":1466},{"textAlign":53,"key":705},[1467],{"text":1468,"type":58,"marks":1469},"2. Champ \"Méthode de Paiement\"",[1470,1472],{"type":145,"attrs":1471},{"color":147},{"type":267},{"type":51,"attrs":1474,"content":1475},{"textAlign":53,"key":714},[1476],{"text":1477,"type":58,"marks":1478},"Le fournisseur indique comment la facture a été payée (carte, virement, espèces, etc.).",[1479],{"type":145,"attrs":1480},{"color":147},{"type":51,"attrs":1482,"content":1483},{"textAlign":53,"key":724},[1484],{"text":1485,"type":58,"marks":1486},"Votre PA utilise cette info pour :",[1487],{"type":145,"attrs":1488},{"color":147},{"type":166,"content":1490},[1491,1501],{"type":169,"content":1492},[1493],{"type":51,"attrs":1494,"content":1495},{"textAlign":53,"key":737},[1496],{"text":1497,"type":58,"marks":1498},"Matcher avec la bonne transaction (si carte)",[1499],{"type":145,"attrs":1500},{"color":147},{"type":169,"content":1502},[1503],{"type":51,"attrs":1504,"content":1505},{"textAlign":53,"key":748},[1506],{"text":1507,"type":58,"marks":1508},"Appliquer le bon workflow (si autre méthode)",[1509],{"type":145,"attrs":1510},{"color":147},{"type":51,"attrs":1512,"content":1513},{"textAlign":53,"key":759},[1514],{"text":1515,"type":58,"marks":1516},"Vous n'avez rien à faire manuellement. C'est automatique.",[1517],{"type":145,"attrs":1518},{"color":147},{"type":137,"attrs":1520,"content":1521},{"level":270,"textAlign":53},[1522],{"text":1523,"type":58,"marks":1524},"Les statuts sont-ils automatiquement transmis au PPF ? Sont-ils réversibles ?",[1525,1527],{"type":145,"attrs":1526},{"color":147},{"type":267},{"type":51,"attrs":1529,"content":1530},{"textAlign":53,"key":768},[1531],{"text":1532,"type":58,"marks":1533},"Tous les statuts officiels (déposés, refusés, encaissés, etc.) sont envoyés en temps réel par votre PA au Portail Public de Facturation.",[1534],{"type":145,"attrs":1535},{"color":147},{"type":51,"attrs":1537,"content":1538},{"textAlign":53,"key":795},[1539],{"text":1540,"type":58,"marks":1541},"Sont-ils réversibles ? Ça dépend du statut. Les statuts réversibles sont \"Déposée\" et \"En approbation\" :",[1542],{"type":145,"attrs":1543},{"color":147},{"type":166,"content":1545},[1546,1556],{"type":169,"content":1547},[1548],{"type":51,"attrs":1549,"content":1550},{"textAlign":53,"key":804},[1551],{"text":1552,"type":58,"marks":1553},"\"Déposée\" → Vous pouvez passer à \"Refusée\" ou \"En approbation\"",[1554],{"type":145,"attrs":1555},{"color":147},{"type":169,"content":1557},[1558],{"type":51,"attrs":1559,"content":1560},{"textAlign":53,"key":818},[1561],{"text":1562,"type":58,"marks":1563},"\"En approbation\" → Vous pouvez revenir en arrière, refuser, ou approuver",[1564],{"type":145,"attrs":1565},{"color":147},{"type":51,"attrs":1567,"content":1568},{"textAlign":53,"key":829},[1569],{"text":1570,"type":58,"marks":1571},"Statuts irréversibles sont :",[1572],{"type":145,"attrs":1573},{"color":147},{"type":166,"content":1575},[1576,1586],{"type":169,"content":1577},[1578],{"type":51,"attrs":1579,"content":1580},{"textAlign":53,"key":838},[1581],{"text":1582,"type":58,"marks":1583},"\"Refusée\" : Une fois transmis au PPF, impossible de revenir en arrière. La facture est officiellement rejetée.",[1584],{"type":145,"attrs":1585},{"color":147},{"type":169,"content":1587},[1588],{"type":51,"attrs":1589,"content":1590},{"textAlign":53,"key":852},[1591],{"text":1592,"type":58,"marks":1593},"\"Encaissée\" : Une fois confirmée, impossible de revenir en arrière (mais ce statut est géré par le fournisseur, pas par vous)",[1594],{"type":145,"attrs":1595},{"color":147},{"type":51,"attrs":1597,"content":1598},{"textAlign":53,"key":863},[1599],{"text":1600,"type":58,"marks":1601},"Comment éviter les erreurs ?",[1602],{"type":145,"attrs":1603},{"color":147},{"type":51,"attrs":1605,"content":1606},{"textAlign":53,"key":874},[1607],{"text":1608,"type":58,"marks":1609},"Les bonnes PA protègent contre les erreurs en :",[1610],{"type":145,"attrs":1611},{"color":147},{"type":166,"content":1613},[1614,1624,1634],{"type":169,"content":1615},[1616],{"type":51,"attrs":1617,"content":1618},{"textAlign":53,"key":883},[1619],{"text":1620,"type":58,"marks":1621},"Limitant l'accès aux statuts irréversibles aux contrôleurs uniquement",[1622],{"type":145,"attrs":1623},{"color":147},{"type":169,"content":1625},[1626],{"type":51,"attrs":1627,"content":1628},{"textAlign":53,"key":897},[1629],{"text":1630,"type":58,"marks":1631},"Affichant des warnings clairs avant confirmation",[1632],{"type":145,"attrs":1633},{"color":147},{"type":169,"content":1635},[1636],{"type":51,"attrs":1637,"content":1638},{"textAlign":53,"key":908},[1639],{"text":1640,"type":58,"marks":1641},"Exigeant une raison officielle avant tout rejet définitif",[1642],{"type":145,"attrs":1643},{"color":147},{"type":137,"attrs":1645,"content":1646},{"level":270,"textAlign":53},[1647],{"text":1648,"type":58,"marks":1649},"À quoi correspond le statut \"Refusée\" ?",[1650,1652],{"type":145,"attrs":1651},{"color":147},{"type":267},{"type":51,"attrs":1654,"content":1655},{"textAlign":53,"key":919},[1656],{"text":1657,"type":58,"marks":1658},"C'est le rejet métier, définitif et officiel, d'une facture. Quand la facture est erronée (montant incorrect, prestations non fournies), quand elle a été envoyée au mauvais destinataire, qu'elle fait doublon avec une autre facture ou que le service/produit n'a jamais été commandé.",[1659],{"type":145,"attrs":1660},{"color":147},{"type":51,"attrs":1662,"content":1663},{"textAlign":53,"key":930},[1664],{"text":1665,"type":58,"marks":1666},"Ce qui se passe quand vous \"refusez\" une facture :",[1667],{"type":145,"attrs":1668},{"color":147},{"type":1062,"attrs":1670,"content":1672},{"order":1064,"key":1671},"ol-1",[1673,1683,1693,1704,1715],{"type":169,"content":1674},[1675],{"type":51,"attrs":1676,"content":1677},{"textAlign":53,"key":939},[1678],{"text":1679,"type":58,"marks":1680},"Vous sélectionnez une raison dans la liste officielle imposée par la réglementation",[1681],{"type":145,"attrs":1682},{"color":147},{"type":169,"content":1684},[1685],{"type":51,"attrs":1686,"content":1687},{"textAlign":53,"key":948},[1688],{"text":1689,"type":58,"marks":1690},"Votre PA transmet automatiquement ce statut au PPF",[1691],{"type":145,"attrs":1692},{"color":147},{"type":169,"content":1694},[1695],{"type":51,"attrs":1696,"content":1698},{"textAlign":53,"key":1697},"p-68",[1699],{"text":1700,"type":58,"marks":1701},"Le fournisseur en est informé",[1702],{"type":145,"attrs":1703},{"color":147},{"type":169,"content":1705},[1706],{"type":51,"attrs":1707,"content":1709},{"textAlign":53,"key":1708},"p-69",[1710],{"text":1711,"type":58,"marks":1712},"La facture est définitivement rejetée (irréversible)",[1713],{"type":145,"attrs":1714},{"color":147},{"type":169,"content":1716},[1717],{"type":51,"attrs":1718,"content":1720},{"textAlign":53,"key":1719},"p-70",[1721],{"text":1722,"type":58,"marks":1723},"Le fournisseur doit corriger et réémettre une nouvelle facture (avec un nouveau numéro)",[1724],{"type":145,"attrs":1725},{"color":147},{"type":51,"attrs":1727,"content":1729},{"textAlign":53,"key":1728},"p-71",[1730],{"text":1731,"type":58,"marks":1732},"Attention : Distinguez bien \"archiver\" et \"refuser\"",[1733],{"type":145,"attrs":1734},{"color":147},{"type":51,"attrs":1736,"content":1738},{"textAlign":53,"key":1737},"p-72",[1739],{"text":1740,"type":58,"marks":1741},"Règle d'or : En cas de doute, archivez. Vous pourrez toujours revenir dessus. Le refus officiel, c'est définitif.",[1742],{"type":145,"attrs":1743},{"color":147},{"type":137,"attrs":1745,"content":1746},{"level":139,"textAlign":53},[1747],{"text":1748,"type":58,"marks":1749},"Notes de frais et dépenses collaborateurs",[1750,1752],{"type":145,"attrs":1751},{"color":147},{"type":267},{"type":137,"attrs":1754,"content":1755},{"level":270,"textAlign":53},[1756],{"text":1757,"type":58,"marks":1758},"Comment faire le lien entre les factures électroniques et les notes de frais ?",[1759,1761],{"type":145,"attrs":1760},{"color":147},{"type":267},{"type":51,"attrs":1763,"content":1765},{"textAlign":53,"key":1764},"p-73",[1766],{"text":1767,"type":58,"marks":1768},"Le rapprochement devrait être automatique avec une bonne PA et un mécanisme de matching intelligent avec le montant de la transaction, la date de la transaction, le nom du fournisseur et les données du reçu déjà uploadé.",[1769],{"type":145,"attrs":1770},{"color":147},{"type":51,"attrs":1772,"content":1774},{"textAlign":53,"key":1773},"p-74",[1775],{"text":1776,"type":58,"marks":1777},"Scénario 1 : L'employé soumet d'abord sa note de frais",[1778,1780],{"type":145,"attrs":1779},{"color":147},{"type":267},{"type":1062,"attrs":1782,"content":1784},{"order":1064,"key":1783},"ol-2",[1785,1796,1807,1818,1829,1840,1851],{"type":169,"content":1786},[1787],{"type":51,"attrs":1788,"content":1790},{"textAlign":53,"key":1789},"p-75",[1791],{"text":1792,"type":58,"marks":1793},"Votre collaborateur fait un achat avec ses fonds personnels",[1794],{"type":145,"attrs":1795},{"color":147},{"type":169,"content":1797},[1798],{"type":51,"attrs":1799,"content":1801},{"textAlign":53,"key":1800},"p-76",[1802],{"text":1803,"type":58,"marks":1804},"Il demande au fournisseur d'émettre la facture au nom de l'entreprise",[1805],{"type":145,"attrs":1806},{"color":147},{"type":169,"content":1808},[1809],{"type":51,"attrs":1810,"content":1812},{"textAlign":53,"key":1811},"p-77",[1813],{"text":1814,"type":58,"marks":1815},"Il soumet sa demande de remboursement avec le reçu temporaire",[1816],{"type":145,"attrs":1817},{"color":147},{"type":169,"content":1819},[1820],{"type":51,"attrs":1821,"content":1823},{"textAlign":53,"key":1822},"p-78",[1824],{"text":1825,"type":58,"marks":1826},"Quelques jours/semaines plus tard, la facture électronique arrive via la PA",[1827],{"type":145,"attrs":1828},{"color":147},{"type":169,"content":1830},[1831],{"type":51,"attrs":1832,"content":1834},{"textAlign":53,"key":1833},"p-79",[1835],{"text":1836,"type":58,"marks":1837},"La PA détecte automatiquement le matching et assigne la facture à l'employé",[1838],{"type":145,"attrs":1839},{"color":147},{"type":169,"content":1841},[1842],{"type":51,"attrs":1843,"content":1845},{"textAlign":53,"key":1844},"p-80",[1846],{"text":1847,"type":58,"marks":1848},"L'employé lie la facture électronique à sa demande existante",[1849],{"type":145,"attrs":1850},{"color":147},{"type":169,"content":1852},[1853],{"type":51,"attrs":1854,"content":1856},{"textAlign":53,"key":1855},"p-81",[1857],{"text":1858,"type":58,"marks":1859},"Vous avez la demande de remboursement + la facture électronique conforme",[1860],{"type":145,"attrs":1861},{"color":147},{"type":51,"attrs":1863,"content":1865},{"textAlign":53,"key":1864},"p-82",[1866],{"text":1867,"type":58,"marks":1868},"Scénario 2 : La facture électronique arrive d'abord",[1869,1871],{"type":145,"attrs":1870},{"color":147},{"type":267},{"type":1062,"attrs":1873,"content":1875},{"order":1064,"key":1874},"ol-3",[1876,1887,1898,1909],{"type":169,"content":1877},[1878],{"type":51,"attrs":1879,"content":1881},{"textAlign":53,"key":1880},"p-83",[1882],{"text":1883,"type":58,"marks":1884},"La facture électronique arrive dans votre PA",[1885],{"type":145,"attrs":1886},{"color":147},{"type":169,"content":1888},[1889],{"type":51,"attrs":1890,"content":1892},{"textAlign":53,"key":1891},"p-84",[1893],{"text":1894,"type":58,"marks":1895},"Elle est assignée automatiquement à l'employé",[1896],{"type":145,"attrs":1897},{"color":147},{"type":169,"content":1899},[1900],{"type":51,"attrs":1901,"content":1903},{"textAlign":53,"key":1902},"p-85",[1904],{"text":1905,"type":58,"marks":1906},"L'employé soumet ensuite sa demande de remboursement",[1907],{"type":145,"attrs":1908},{"color":147},{"type":169,"content":1910},[1911],{"type":51,"attrs":1912,"content":1914},{"textAlign":53,"key":1913},"p-86",[1915],{"text":1916,"type":58,"marks":1917},"La PA détecte le matching et propose de lier automatiquement",[1918],{"type":145,"attrs":1919},{"color":147},{"type":51,"attrs":1921,"content":1923},{"textAlign":53,"key":1922},"p-87",[1924],{"text":1925,"type":58,"marks":1926},"L'employé peut-il soumettre sa note de frais sans attendre la facture électronique ?",[1927],{"type":145,"attrs":1928},{"color":147},{"type":51,"attrs":1930,"content":1932},{"textAlign":53,"key":1931},"p-88",[1933],{"text":1934,"type":58,"marks":1935},"Oui, absolument. On ne va pas faire attendre vos collaborateurs 2-3 semaines pour être remboursés.",[1936],{"type":145,"attrs":1937},{"color":147},{"type":51,"attrs":1939,"content":1941},{"textAlign":53,"key":1940},"p-89",[1942],{"text":1943,"type":58,"marks":1944},"Le rapprochement se fait a posteriori quand la facture électronique arrive.",[1945],{"type":145,"attrs":1946},{"color":147},{"type":137,"attrs":1948,"content":1949},{"level":270,"textAlign":53},[1950],{"text":1951,"type":58,"marks":1952},"Que se passe-t-il si la facture au nom de l'entreprise n'arrive jamais ?",[1953,1955],{"type":145,"attrs":1954},{"color":147},{"type":267},{"type":51,"attrs":1957,"content":1959},{"textAlign":53,"key":1958},"p-90",[1960],{"text":1961,"type":58,"marks":1962},"Vous pouvez quand même rembourser et comptabiliser. Il suffit de faire comme aujourd'hui.",[1963],{"type":145,"attrs":1964},{"color":147},{"type":51,"attrs":1966,"content":1968},{"textAlign":53,"key":1967},"p-91",[1969],{"text":1970,"type":58,"marks":1971},"Par contre, comme la facture n'arrive pas, cette dépense ne pourra pas être prise en compte dans le remplissage automatique de votre déclaration de TVA.",[1972],{"type":145,"attrs":1973},{"color":147},{"type":51,"attrs":1975,"content":1977},{"textAlign":53,"key":1976},"p-92",[1978],{"text":1979,"type":58,"marks":1980},"Vous devrez ajuster manuellement la déductibilité au moment de la soumission de votre déclaration de TVA pré-remplie.",[1981],{"type":145,"attrs":1982},{"color":147},{"type":51,"attrs":1984,"content":1986},{"textAlign":53,"key":1985},"p-93",[1987],{"text":1988,"type":58,"marks":1989},"Conseil : Sensibilisez vos collaborateurs à l'importance de demander une facture au nom de l'entreprise (pas à leur nom personnel). C'est critique pour la récupération de TVA.",[1990],{"type":145,"attrs":1991},{"color":147},{"type":137,"attrs":1993,"content":1994},{"level":270,"textAlign":53},[1995],{"text":1996,"type":58,"marks":1997},"Toutes les notes de frais sont-elles concernées ?",[1998,2000],{"type":145,"attrs":1999},{"color":147},{"type":267},{"type":51,"attrs":2002,"content":2004},{"textAlign":53,"key":2003},"p-94",[2005],{"text":2006,"type":58,"marks":2007},"Non, il existe 3 exceptions.",[2008],{"type":145,"attrs":2009},{"color":147},{"type":51,"attrs":2011,"content":2013},{"textAlign":53,"key":2012},"p-95",[2014],{"text":2015,"type":58,"marks":2016},"Exception 1 : Dépenses non assujetties à la TVA",[2017,2019],{"type":145,"attrs":2018},{"color":147},{"type":267},{"type":51,"attrs":2021,"content":2023},{"textAlign":53,"key":2022},"p-96",[2024],{"text":2025,"type":58,"marks":2026},"Si la dépense n'est pas soumise à la TVA (exemple : certaines prestations de formation, associations, etc.), pas besoin de facture électronique.",[2027],{"type":145,"attrs":2028},{"color":147},{"type":51,"attrs":2030,"content":2032},{"textAlign":53,"key":2031},"p-97",[2033],{"text":2034,"type":58,"marks":2035},"Exception 2 : Notes de restaurant inférieures à 150€",[2036,2038],{"type":145,"attrs":2037},{"color":147},{"type":267},{"type":51,"attrs":2040,"content":2042},{"textAlign":53,"key":2041},"p-98",[2043],{"text":2044,"type":58,"marks":2045},"Les restaurants peuvent émettre des reçus simplifiés sans identifier le client. Ces reçus suffisent pour la note de frais.",[2046],{"type":145,"attrs":2047},{"color":147},{"type":51,"attrs":2049,"content":2051},{"textAlign":53,"key":2050},"p-99",[2052],{"text":2053,"type":58,"marks":2054},"Attention : La déductibilité de la TVA devra être précisée manuellement au moment de la revue de la déclaration.",[2055],{"type":145,"attrs":2056},{"color":147},{"type":51,"attrs":2058,"content":2060},{"textAlign":53,"key":2059},"p-100",[2061],{"text":2062,"type":58,"marks":2063},"Exception 3 : Tickets de péage",[2064,2066],{"type":145,"attrs":2065},{"color":147},{"type":267},{"type":51,"attrs":2068,"content":2070},{"textAlign":53,"key":2069},"p-101",[2071],{"text":2072,"type":58,"marks":2073},"Les reçus délivrés aux barrières de péage sont considérés comme documents valant facture, à condition qu'ils mentionnent :",[2074],{"type":145,"attrs":2075},{"color":147},{"type":166,"content":2077},[2078,2089,2100],{"type":169,"content":2079},[2080],{"type":51,"attrs":2081,"content":2083},{"textAlign":53,"key":2082},"p-102",[2084],{"text":2085,"type":58,"marks":2086},"Le taux et le montant de la TVA",[2087],{"type":145,"attrs":2088},{"color":147},{"type":169,"content":2090},[2091],{"type":51,"attrs":2092,"content":2094},{"textAlign":53,"key":2093},"p-103",[2095],{"text":2096,"type":58,"marks":2097},"Un numéro séquentiel de délivrance",[2098],{"type":145,"attrs":2099},{"color":147},{"type":169,"content":2101},[2102],{"type":51,"attrs":2103,"content":2105},{"textAlign":53,"key":2104},"p-104",[2106],{"text":2107,"type":58,"marks":2108},"Un espace réservé à l'usager",[2109],{"type":145,"attrs":2110},{"color":147},{"type":51,"attrs":2112,"content":2114},{"textAlign":53,"key":2113},"p-105",[2115],{"text":2116,"type":58,"marks":2117},"Pour ces 3 cas, la gestion reste identique à aujourd'hui :",[2118,2120],{"type":145,"attrs":2119},{"color":147},{"type":267},{"type":166,"content":2122},[2123,2134,2145,2156],{"type":169,"content":2124},[2125],{"type":51,"attrs":2126,"content":2128},{"textAlign":53,"key":2127},"p-106",[2129],{"text":2130,"type":58,"marks":2131},"Vos collaborateurs soumettent leur demande avec un reçu",[2132],{"type":145,"attrs":2133},{"color":147},{"type":169,"content":2135},[2136],{"type":51,"attrs":2137,"content":2139},{"textAlign":53,"key":2138},"p-107",[2140],{"text":2141,"type":58,"marks":2142},"L'OCR lit et extrait les données (si votre outil le permet)",[2143],{"type":145,"attrs":2144},{"color":147},{"type":169,"content":2146},[2147],{"type":51,"attrs":2148,"content":2150},{"textAlign":53,"key":2149},"p-108",[2151],{"text":2152,"type":58,"marks":2153},"La demande entre dans le workflow de validation",[2154],{"type":145,"attrs":2155},{"color":147},{"type":169,"content":2157},[2158],{"type":51,"attrs":2159,"content":2161},{"textAlign":53,"key":2160},"p-109",[2162],{"text":2163,"type":58,"marks":2164},"Le collaborateur est remboursé",[2165],{"type":145,"attrs":2166},{"color":147},{"type":51,"attrs":2168,"content":2170},{"textAlign":53,"key":2169},"p-110",[2171],{"text":2172,"type":58,"marks":2173},"Pour TOUT le reste (hôtels, transports hors péage, achats de matériel, services, etc.) : facture électronique obligatoire.",[2174],{"type":145,"attrs":2175},{"color":147},{"type":137,"attrs":2177,"content":2178},{"level":139,"textAlign":53},[2179],{"text":2180,"type":58,"marks":2181},"Cas d'usage spécifiques",[2182,2184],{"type":145,"attrs":2183},{"color":147},{"type":267},{"type":137,"attrs":2186,"content":2187},{"level":270,"textAlign":53},[2188],{"text":2189,"type":58,"marks":2190},"Mes freelances envoient leurs factures directement. Ça va changer ?",[2191,2193],{"type":145,"attrs":2192},{"color":147},{"type":267},{"type":51,"attrs":2195,"content":2197},{"textAlign":53,"key":2196},"p-111",[2198],{"text":2199,"type":58,"marks":2200},"Ça va changer un peu, mais rester simple.",[2201],{"type":145,"attrs":2202},{"color":147},{"type":51,"attrs":2204,"content":2206},{"textAlign":53,"key":2205},"p-112",[2207],{"text":2208,"type":58,"marks":2209},"Avant (aujourd'hui) :",[2210],{"type":145,"attrs":2211},{"color":147},{"type":51,"attrs":2213,"content":2215},{"textAlign":53,"key":2214},"p-113",[2216],{"text":2217,"type":58,"marks":2218},"Vos freelances, consultants, TMIs vous envoient leurs factures par email. Vous les traitez manuellement.",[2219],{"type":145,"attrs":2220},{"color":147},{"type":51,"attrs":2222,"content":2224},{"textAlign":53,"key":2223},"p-114",[2225],{"text":2226,"type":58,"marks":2227},"Après (septembre 2026) :",[2228],{"type":145,"attrs":2229},{"color":147},{"type":51,"attrs":2231,"content":2233},{"textAlign":53,"key":2232},"p-115",[2234],{"text":2235,"type":58,"marks":2236},"Leurs factures électroniques arriveront dans votre PA. Elles devraient être automatiquement assignées grâce à la détection du nom/email dans la facture.",[2237],{"type":145,"attrs":2238},{"color":147},{"type":51,"attrs":2240,"content":2242},{"textAlign":53,"key":2241},"p-116",[2243],{"text":2244,"type":58,"marks":2245},"Le workflow idéal :",[2246],{"type":145,"attrs":2247},{"color":147},{"type":1062,"attrs":2249,"content":2251},{"order":1064,"key":2250},"ol-4",[2252,2263,2274,2285],{"type":169,"content":2253},[2254],{"type":51,"attrs":2255,"content":2257},{"textAlign":53,"key":2256},"p-117",[2258],{"text":2259,"type":58,"marks":2260},"Le freelance émet sa facture via sa PA d'émission",[2261],{"type":145,"attrs":2262},{"color":147},{"type":169,"content":2264},[2265],{"type":51,"attrs":2266,"content":2268},{"textAlign":53,"key":2267},"p-118",[2269],{"text":2270,"type":58,"marks":2271},"La facture arrive dans votre PA",[2272],{"type":145,"attrs":2273},{"color":147},{"type":169,"content":2275},[2276],{"type":51,"attrs":2277,"content":2279},{"textAlign":53,"key":2278},"p-119",[2280],{"text":2281,"type":58,"marks":2282},"Elle est assignée automatiquement au freelance concerné (matching via email)",[2283],{"type":145,"attrs":2284},{"color":147},{"type":169,"content":2286},[2287],{"type":51,"attrs":2288,"content":2290},{"textAlign":53,"key":2289},"p-120",[2291],{"text":2292,"type":58,"marks":2293},"Le freelance (s'il a un accès à votre outil) soumet la facture pour approbation",[2294],{"type":145,"attrs":2295},{"color":147},{"type":51,"attrs":2297,"content":2299},{"textAlign":53,"key":2298},"p-121",[2300],{"text":2301,"type":58,"marks":2302},"Vos freelances continuent de gérer leurs factures de la même manière. C'est juste le format qui change.",[2303],{"type":145,"attrs":2304},{"color":147},{"type":51,"attrs":2306,"content":2308},{"textAlign":53,"key":2307},"p-122",[2309],{"text":2310,"type":58,"marks":2311},"Conseil : Si possible, donnez un accès \"externe\" limité à vos freelances réguliers dans votre système. Ils pourront soumettre directement leurs factures pour approbation. Ça simplifie tout.",[2312],{"type":145,"attrs":2313},{"color":147},{"type":137,"attrs":2315,"content":2316},{"level":270,"textAlign":53},[2317],{"text":2318,"type":58,"marks":2319},"Comment sont gérés les frais de déplacement (Train, taxi, avion, IK) ?",[2320,2322],{"type":145,"attrs":2321},{"color":147},{"type":267},{"type":51,"attrs":2324,"content":2326},{"textAlign":53,"key":2325},"p-123",[2327],{"text":2328,"type":58,"marks":2329},"En théorie, ils nécessitent une facture électronique. En pratique, c'est plus nuancé.",[2330],{"type":145,"attrs":2331},{"color":147},{"type":51,"attrs":2333,"content":2335},{"textAlign":53,"key":2334},"p-124",[2336],{"text":2337,"type":58,"marks":2338},"Le principe voudrait que si la dépense est faite au nom de l'entreprise, elle donne lieu à une facture électronique.",[2339],{"type":145,"attrs":2340},{"color":147},{"type":51,"attrs":2342,"content":2344},{"textAlign":53,"key":2343},"p-125",[2345],{"text":2346,"type":58,"marks":2347},"Mais la plupart des frais de déplacement n'ouvrent pas droit à la déduction de TVA (voitures, billets de train, taxis, etc.).",[2348],{"type":145,"attrs":2349},{"color":147},{"type":51,"attrs":2351,"content":2353},{"textAlign":53,"key":2352},"p-126",[2354],{"text":2355,"type":58,"marks":2356},"Solution pratique recommandée :",[2357],{"type":145,"attrs":2358},{"color":147},{"type":166,"content":2360},[2361,2372,2383,2394],{"type":169,"content":2362},[2363],{"type":51,"attrs":2364,"content":2366},{"textAlign":53,"key":2365},"p-127",[2367],{"text":2368,"type":58,"marks":2369},"Le fournisseur ne génère pas une facture électronique B2B",[2370],{"type":145,"attrs":2371},{"color":147},{"type":169,"content":2373},[2374],{"type":51,"attrs":2375,"content":2377},{"textAlign":53,"key":2376},"p-128",[2378],{"text":2379,"type":58,"marks":2380},"Le fournisseur déclare la transaction via e-reporting",[2381],{"type":145,"attrs":2382},{"color":147},{"type":169,"content":2384},[2385],{"type":51,"attrs":2386,"content":2388},{"textAlign":53,"key":2387},"p-129",[2389],{"text":2390,"type":58,"marks":2391},"L'entreprise rembourse le salarié sur la base du justificatif papier",[2392],{"type":145,"attrs":2393},{"color":147},{"type":169,"content":2395},[2396],{"type":51,"attrs":2397,"content":2399},{"textAlign":53,"key":2398},"p-130",[2400],{"text":2401,"type":58,"marks":2402},"La récupération de TVA est impossible (de toute façon)",[2403],{"type":145,"attrs":2404},{"color":147},{"type":51,"attrs":2406,"content":2408},{"textAlign":53,"key":2407},"p-131",[2409],{"text":2410,"type":58,"marks":2411},"Exceptions qui nécessitent une facture électronique :",[2412],{"type":145,"attrs":2413},{"color":147},{"type":166,"content":2415},[2416,2427,2438],{"type":169,"content":2417},[2418],{"type":51,"attrs":2419,"content":2421},{"textAlign":53,"key":2420},"p-132",[2422],{"text":2423,"type":58,"marks":2424},"Hôtels : facture électronique obligatoire",[2425],{"type":145,"attrs":2426},{"color":147},{"type":169,"content":2428},[2429],{"type":51,"attrs":2430,"content":2432},{"textAlign":53,"key":2431},"p-133",[2433],{"text":2434,"type":58,"marks":2435},"Locations de véhicules commerciaux (utilitaires) : facture électronique obligatoire",[2436],{"type":145,"attrs":2437},{"color":147},{"type":169,"content":2439},[2440],{"type":51,"attrs":2441,"content":2443},{"textAlign":53,"key":2442},"p-134",[2444],{"text":2445,"type":58,"marks":2446},"Avions/trains pour déplacements pros avec TVA récupérable : facture électronique obligatoire",[2447],{"type":145,"attrs":2448},{"color":147},{"type":51,"attrs":2450,"content":2452},{"textAlign":53,"key":2451},"p-135",[2453],{"text":2454,"type":58,"marks":2455},"Indemnités kilométriques (IK) :",[2456],{"type":145,"attrs":2457},{"color":147},{"type":51,"attrs":2459,"content":2461},{"textAlign":53,"key":2460},"p-136",[2462],{"text":2463,"type":58,"marks":2464},"Pas de facture fournisseur (c'est le salarié qui utilise son véhicule personnel). Donc pas de facture électronique. Gestion interne classique.",[2465],{"type":145,"attrs":2466},{"color":147},{"type":51,"attrs":2468,"content":2470},{"textAlign":53,"key":2469},"p-137",[2471],{"text":2472,"type":58,"marks":2473},"Conseil pratique : Formez vos collaborateurs à bien distinguer :",[2474],{"type":145,"attrs":2475},{"color":147},{"type":166,"content":2477},[2478,2489],{"type":169,"content":2479},[2480],{"type":51,"attrs":2481,"content":2483},{"textAlign":53,"key":2482},"p-138",[2484],{"text":2485,"type":58,"marks":2486},"Dépenses avec TVA récupérable → demander facture au nom de l'entreprise",[2487],{"type":145,"attrs":2488},{"color":147},{"type":169,"content":2490},[2491],{"type":51,"attrs":2492,"content":2494},{"textAlign":53,"key":2493},"p-139",[2495],{"text":2496,"type":58,"marks":2497},"Dépenses sans TVA récupérable → reçu suffit",[2498],{"type":145,"attrs":2499},{"color":147},{"type":137,"attrs":2501,"content":2502},{"level":139,"textAlign":53},[2503],{"text":2504,"type":58,"marks":2505},"Choix de PA 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?",[2538],{"type":145,"attrs":2539},{"color":147},{"type":169,"content":2541},[2542],{"type":51,"attrs":2543,"content":2545},{"textAlign":53,"key":2544},"p-142",[2546],{"text":2547,"type":58,"marks":2548},"Que se passe-t-il si aucun matching ne fonctionne ?",[2549],{"type":145,"attrs":2550},{"color":147},{"type":169,"content":2552},[2553],{"type":51,"attrs":2554,"content":2556},{"textAlign":53,"key":2555},"p-143",[2557],{"text":2558,"type":58,"marks":2559},"Puis-je définir des règles d'assignation personnalisées ?",[2560],{"type":145,"attrs":2561},{"color":147},{"type":137,"attrs":2563,"content":2564},{"level":270,"textAlign":53},[2565],{"text":2566,"type":58,"marks":2567},"Sur les notes de frais :",[2568,2570],{"type":145,"attrs":2569},{"color":147},{"type":267},{"type":166,"content":2572},[2573,2584,2595],{"type":169,"content":2574},[2575],{"type":51,"attrs":2576,"content":2578},{"textAlign":53,"key":2577},"p-144",[2579],{"text":2580,"type":58,"marks":2581},"Comment gérez-vous le 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?",[2648],{"type":145,"attrs":2649},{"color":147},{"type":137,"attrs":2651,"content":2652},{"level":270,"textAlign":53},[2653],{"text":2654,"type":58,"marks":2655},"Sur la configuration multi-PA :",[2656,2658],{"type":145,"attrs":2657},{"color":147},{"type":267},{"type":166,"content":2660},[2661,2672,2683],{"type":169,"content":2662},[2663],{"type":51,"attrs":2664,"content":2666},{"textAlign":53,"key":2665},"p-150",[2667],{"text":2668,"type":58,"marks":2669},"Puis-je utiliser votre PA uniquement pour certains flux (ex. : cartes + NdF) ?",[2670],{"type":145,"attrs":2671},{"color":147},{"type":169,"content":2673},[2674],{"type":51,"attrs":2675,"content":2677},{"textAlign":53,"key":2676},"p-151",[2678],{"text":2679,"type":58,"marks":2680},"Comment se passe l'intégration avec mon outil AP actuel ?",[2681],{"type":145,"attrs":2682},{"color":147},{"type":169,"content":2684},[2685],{"type":51,"attrs":2686,"content":2688},{"textAlign":53,"key":2687},"p-152",[2689],{"text":2690,"type":58,"marks":2691},"Y a-t-il des développements API à prévoir ?",[2692],{"type":145,"attrs":2693},{"color":147},{"type":137,"attrs":2695,"content":2696},{"level":270,"textAlign":53},[2697],{"text":2698,"type":58,"marks":2699},"Sur l'international :",[2700,2702],{"type":145,"attrs":2701},{"color":147},{"type":267},{"type":166,"content":2704},[2705,2716,2727],{"type":169,"content":2706},[2707],{"type":51,"attrs":2708,"content":2710},{"textAlign":53,"key":2709},"p-153",[2711],{"text":2712,"type":58,"marks":2713},"Comment gérez-vous l'e-reporting pour mes factures internationales ?",[2714],{"type":145,"attrs":2715},{"color":147},{"type":169,"content":2717},[2718],{"type":51,"attrs":2719,"content":2721},{"textAlign":53,"key":2720},"p-154",[2722],{"text":2723,"type":58,"marks":2724},"Puis-je gérer plusieurs 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Abonnez-vous à notre newsletter pour rester informé.",[4578,4579],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[4581],{"cta":4582,"_uid":4583,"items":4584,"heading":4703,"reverse":27,"component":4724,"sectionSettings":4725},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[4585,4644],{"_uid":4586,"title":4587,"component":4588,"description":4589},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?","faqItem",{"type":48,"content":4590},[4591,4595],{"type":51,"content":4592},[4593],{"text":4594,"type":58},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":1062,"attrs":4596,"content":4598},{"order":4597},{"order":1064},[4599,4611,4622],{"type":169,"content":4600},[4601],{"type":51,"content":4602},[4603,4607,4609],{"text":4604,"type":58,"marks":4605},"Les dépenses stratégiques",[4606],{"type":267},{"text":4608,"type":58}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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Elles comprennent les achats par carte, abonnements, campagnes digitales, événements, commandes diverses pour le bureau ou encore les voyages d'affaires.",{"type":4610},{"type":169,"content":4623},[4624],{"type":51,"content":4625},[4626,4630,4632,4633,4634,4636,4637,4638,4640,4641,4642],{"text":4627,"type":58,"marks":4628},"Les autres frais",[4629],{"type":267},{"text":4631,"type":58},", contrairement aux dépenses stratégiques et opérationnelles, représentent un nombre important de petits achats qui peuvent être difficiles à suivre. Il s'agit notamment des paiements par carte, demandes de remboursement des dépenses terrains et des frais de déplacement.",{"type":4610},{"type":4610},{"text":4635,"type":58},"La gestion des dépenses est le processus par lequel les entreprises gèrent toutes ces dépenses professionnelles. 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Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":4610},{"type":4610},{"text":4643,"type":58},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":4645,"title":4646,"component":4588,"description":4647},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":48,"content":4648},[4649,4653,4657,4666,4670,4674,4683,4687,4691,4695,4699],{"type":51,"content":4650},[4651],{"text":4652,"type":58},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":51,"content":4654},[4655],{"text":4656,"type":58},"Il s'agit notamment de cartes de débit pour remplacer les cartes bancaires traditionnelles, de cartes virtuelles pour les achats en ligne et de notes de frais automatisées pour les achats imprévus.",{"type":51,"content":4658},[4659,4663,4664],{"text":4660,"type":58,"marks":4661},"Pour les employés",[4662],{"type":267},{"type":4610},{"text":4665,"type":58},"Les employés n'ont plus besoin d'avancer de l'argent. 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En pratique, alignez la conservation de l'avoir sur celle de la facture qu'il corrige.",{"_uid":5115,"title":5116,"component":4588,"description":5117},"a77d9fc2-b790-4411-8b1b-4fbc74d5a5b0","Faut-il enregistrer la facture d'acompte elle-même ou seulement le paiement ?",{"type":48,"content":5118},[5119],{"type":51,"attrs":5120,"content":5121},{"textAlign":53},[5122],{"text":5123,"type":58},"C'est le règlement de l'acompte qui déclenche l'écriture au 4091 et au 44566. La facture d'acompte, elle, sert de justificatif indispensable pour déduire la TVA de manière anticipée.",{"_uid":5125,"title":5126,"component":4588,"description":5127},"6c69d821-04e6-41b3-bfd1-d78288b6be4a","Quelle différence entre un avoir et un remboursement ?",{"type":48,"content":5128},[5129],{"type":51,"attrs":5130,"content":5131},{"textAlign":53},[5132],{"text":5133,"type":58},"L'avoir vient en déduction d'une facture à venir du même fournisseur, sans mouvement de trésorerie immédiat. Le remboursement, lui, est un flux financier réel, comptabilisé via le 512 en solde du compte fournisseur concerné.",{"_uid":5135,"title":5136,"component":4588,"description":5137},"c8bf55a8-a821-4703-871e-16039e5ebaef","La TVA d'un acompte est-elle déductible immédiatement ?",{"type":48,"content":5138},[5139],{"type":51,"attrs":5140,"content":5141},{"textAlign":53},[5142],{"text":5143,"type":58},"Oui, depuis le 1er janvier 2023, dès l'encaissement de l'acompte par le fournisseur, biens et services confondus. La seule condition est de détenir une facture d'acompte mentionnant explicitement la TVA.",{"_uid":5145,"title":5146,"component":4588,"description":5147},"ab4f9bc8-211d-4b44-aba3-d0c97857391e","Que se passe-t-il si l'acompte versé dépasse le montant de la facture définitive ?",{"type":48,"content":5148},[5149],{"type":51,"attrs":5150,"content":5151},{"textAlign":53},[5152,5154,5160,5162,5168,5170,5176],{"text":5153,"type":58},"Après imputation du compte 4091 sur le compte 401, le compte fournisseur présente un ",{"text":5155,"type":58,"marks":5156},"solde débiteur",[5157],{"type":244,"attrs":5158},{"href":5159,"uuid":53,"anchor":53,"target":3013,"linktype":35},"https://www.controledegestion.org/comptabilite/compte-409/",{"text":5161,"type":58}," : le fournisseur devient débiteur à hauteur du trop-versé. Par exemple, un acompte de 360 € versé pour une facture définitive de 300 € laisse 60 € de trop-versé en créance au compte 401. Vous récupérez cette somme soit en ",{"text":5163,"type":58,"marks":5164},"demandant un remboursement au fournisseur",[5165],{"type":244,"attrs":5166},{"href":5167,"uuid":53,"anchor":53,"target":3013,"linktype":35},"https://www.keobiz.fr/le-mag/comptabilite-compte-fournisseur/",{"text":5169,"type":58},", soit en l'imputant sur une prochaine commande. Pensez également à ",{"text":5171,"type":58,"marks":5172},"régulariser la TVA déjà déduite",[5173],{"type":244,"attrs":5174},{"href":5175,"uuid":53,"anchor":53,"target":3013,"linktype":35},"https://www.impots.gouv.fr/professionnel/questions/comment-traiter-une-facture-davoir-sur-ma-declaration-de-tva",{"text":5177,"type":58}," sur la part excédentaire de l'acompte, puisqu'aucune charge ne vient plus la justifier.",[5179],{"cta":5180,"_uid":5181,"title":5182,"eyebrow":5189,"subtitle":5194,"component":137,"textAlign":25,"flexibleSection":5199,"sectionSettings":5200,"displaySeparator":27,"breakLineOnMobile":27,"subtitleLeftBorder":27,"customTitleFontSize":25},[],"69f33381-76a9-4105-88fa-d36edee4d267",{"type":48,"content":5183},[5184],{"type":137,"attrs":5185,"content":5186},{"level":139,"textAlign":53},[5187],{"text":5188,"type":58},"Questions 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d’acompte fournisseur, comment la calculer et la rapprocher avec la facture de solde ?","2026-09-05T08:03:17.455Z","2026-09-05T08:22:42.211Z","2026-09-05T08:22:42.231Z",216702146407532,"9fe9be4e-e867-4d39-b06e-fcfd8adccf58",{"_uid":5220,"title":5213,"topics":5221,"noIndex":27,"category":5238,"language":5247,"component":3131,"heroMedia":5248,"publishedAt":5255,"redirectUrl":25,"listingImage":5256,"metaDescription":5257,"bottomArticleCta":5258,"componentsAfterTheArticle":5259},"1552fe69-983e-4e62-ac1d-c83c315c7849",[5222,5230],{"name":4867,"created_at":4868,"published_at":4869,"updated_at":4870,"id":4871,"uuid":4872,"content":5223,"slug":4875,"full_slug":4876,"sort_by_date":53,"position":4877,"tag_list":5224,"is_startpage":27,"parent_id":98,"meta_data":53,"group_id":4879,"first_published_at":4880,"release_id":53,"lang":66,"path":53,"alternates":5225,"default_full_slug":4882,"translated_slugs":5226,"_stopResolving":39},{"_uid":4874,"name":4867,"component":93},[],[],[5227,5228,5229],{"path":4882,"name":53,"lang":66,"published":53},{"path":4882,"name":53,"lang":72,"published":53},{"path":4882,"name":53,"lang":74,"published":53},{"name":77,"created_at":78,"published_at":79,"updated_at":80,"id":81,"uuid":82,"content":5231,"slug":94,"full_slug":95,"sort_by_date":53,"position":96,"tag_list":5232,"is_startpage":27,"parent_id":98,"meta_data":53,"group_id":99,"first_published_at":100,"release_id":53,"lang":66,"path":53,"alternates":5233,"default_full_slug":102,"translated_slugs":5234,"_stopResolving":39},{"_uid":92,"name":77,"component":93},[],[],[5235,5236,5237],{"path":102,"name":53,"lang":66,"published":53},{"path":102,"name":53,"lang":72,"published":53},{"path":102,"name":53,"lang":74,"published":53},{"name":3118,"created_at":3119,"published_at":3120,"updated_at":3121,"id":3122,"uuid":3123,"content":5239,"slug":3131,"full_slug":3132,"sort_by_date":53,"position":3133,"tag_list":5241,"is_startpage":27,"parent_id":3135,"meta_data":53,"group_id":3136,"first_published_at":3137,"release_id":53,"lang":66,"path":53,"alternates":5242,"default_full_slug":3139,"translated_slugs":5243,"_stopResolving":39},{"_uid":3125,"icon":5240,"name":3118,"component":3130},{"id":3127,"alt":3128,"name":25,"focus":25,"title":25,"filename":3129,"copyright":25,"fieldtype":31,"is_external_url":27},[],[],[5244,5245,5246],{"path":3139,"name":53,"lang":66,"published":53},{"path":3139,"name":53,"lang":72,"published":53},{"path":3139,"name":53,"lang":74,"published":53},[66],[5249],{"_uid":5250,"asset":5251,"caption":25,"component":3153},"104606e3-1928-4dc9-836b-eece079259c1",{"id":5252,"alt":25,"name":25,"focus":25,"title":25,"source":25,"filename":5253,"copyright":25,"fieldtype":31,"meta_data":5254,"is_external_url":27},168584629424610,"https://a.storyblok.com/f/146026/1376x768/e74bf81acf/batch-payments-uk.png",{},"2026-09-05 00:00",[],"Facture d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[5260],{"cta":5261,"_uid":5262,"items":5263,"heading":5358,"reverse":27,"component":4724,"sectionSettings":5384},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[5264,5285,5312,5336],{"_uid":5265,"hide":27,"title":5266,"component":4588,"description":5267},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":48,"attrs":5268,"content":5269},{"backgroundColor":53},[5270,5275],{"type":51,"attrs":5271,"content":5272},{"textAlign":53},[5273],{"text":5274,"type":58},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":51,"attrs":5276,"content":5277},{"textAlign":53},[5278,5280,5284],{"text":5279,"type":58},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":5281,"type":58,"marks":5282},"d’un numéro appartenant à la série continue de facturation",[5283],{"type":267},{"text":4964,"type":58},{"_uid":5286,"hide":27,"title":5287,"component":4588,"description":5288},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":48,"attrs":5289,"content":5290},{"backgroundColor":53},[5291,5296,5301],{"type":51,"attrs":5292,"content":5293},{"textAlign":53},[5294],{"text":5295,"type":58},"Oui, selon la nature de l’opération.",{"type":51,"attrs":5297,"content":5298},{"textAlign":53},[5299],{"text":5300,"type":58},"Pour les livraisons de biens, la TVA est exigible dès l’encaissement de l’acompte depuis le 1er janvier 2023. Pour les prestations de services, elle est en principe exigible dès l’encaissement.",{"type":51,"attrs":5302,"content":5303},{"textAlign":53},[5304,5306,5310],{"text":5305,"type":58},"La TVA facturée sur l’acompte doit être déduite ",{"text":5307,"type":58,"marks":5308},"une seule fois",[5309],{"type":267},{"text":5311,"type":58},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":5313,"hide":27,"title":5314,"component":4588,"description":5315},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":48,"attrs":5316,"content":5317},{"backgroundColor":53},[5318,5323],{"type":51,"attrs":5319,"content":5320},{"textAlign":53},[5321],{"text":5322,"type":58},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":51,"attrs":5324,"content":5325},{"textAlign":53},[5326,5328,5335],{"text":5327,"type":58},"Le remboursement peut toutefois intervenir lorsque le fournisseur n’exécute pas la prestation, lorsque le contrat le prévoit ou lorsque les parties conviennent d’annuler l’opération. Les arrhes obéissent à un régime différent, prévu par ",{"text":5329,"type":58,"marks":5330},"l’article 1590 du Code civil",[5331,5334],{"type":244,"attrs":5332},{"href":5333,"uuid":53,"anchor":53,"target":3013,"linktype":35},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":267},{"text":4964,"type":58},{"_uid":5337,"hide":27,"title":5338,"component":4588,"description":5339},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":48,"attrs":5340,"content":5341},{"backgroundColor":53},[5342,5347],{"type":51,"attrs":5343,"content":5344},{"textAlign":53},[5345],{"text":5346,"type":58},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":51,"attrs":5348,"content":5349},{"textAlign":53},[5350,5352,5356],{"text":5351,"type":58},"La facture de situation correspond à ",{"text":5353,"type":58,"marks":5354},"l’avancement réel d’une prestation ou de travaux",[5355],{"type":267},{"text":5357,"type":58},". Elle est fréquente dans le BTP et se calcule selon les travaux effectivement réalisés.",[5359],{"cta":5360,"_uid":5361,"title":5362,"eyebrow":5372,"subtitle":5379,"component":137,"textAlign":25,"eyebrowPill":27,"checkmarkList":27,"flexibleSection":5382,"sectionSettings":5383,"displaySeparator":27,"breakLineOnMobile":27,"subtitleLeftBorder":27,"customTitleFontSize":25},[],"5a398c79-9777-49d5-be6c-5e7af530bb9f",{"type":48,"attrs":5363,"content":5364},{"backgroundColor":53},[5365],{"type":137,"attrs":5366,"content":5367},{"level":139,"textAlign":53},[5368],{"text":5369,"type":58,"marks":5370},"Questions fréquentes sur les factures d’acompte fournisseurs",[5371],{"type":267},{"type":48,"attrs":5373,"content":5374},{"backgroundColor":53},[5375],{"type":51,"attrs":5376,"content":5377},{"textAlign":53},[5378],{"text":3468,"type":58},{"type":48,"content":5380},[5381],{"type":51},[],[],[],"facture-d-acompte-fournisseur","fr/blog/facture-d-acompte-fournisseur",-3250,[],"a37f7fc8-767b-490d-ad60-6f79e65b3bb6","2026-09-05T08:15:48.167Z",[],"blog/facture-d-acompte-fournisseur",[5394,5395,5396],{"path":5392,"name":53,"lang":66,"published":53},{"path":5392,"name":53,"lang":72,"published":53},{"path":5392,"name":53,"lang":74,"published":53},{"name":5398,"created_at":5399,"published_at":5400,"updated_at":5401,"id":5402,"uuid":5403,"content":5404,"slug":5550,"full_slug":5551,"sort_by_date":53,"position":5552,"tag_list":5553,"is_startpage":27,"parent_id":3163,"meta_data":53,"group_id":5554,"first_published_at":5400,"release_id":53,"lang":66,"path":53,"alternates":5555,"default_full_slug":5556,"translated_slugs":5557},"Factures fournisseurs sans bon de commande, quels risques et quels contrôles ?","2026-09-05T06:42:28.554Z","2026-09-05T07:13:56.357Z","2026-09-05T07:13:56.389Z",216682285316726,"d968d7d8-9e54-4eff-89cd-80c77cb300d4",{"_uid":5405,"title":5398,"topics":5406,"noIndex":27,"category":5415,"language":5424,"component":3131,"heroMedia":5425,"publishedAt":5255,"redirectUrl":25,"listingImage":5430,"metaDescription":5431,"bottomArticleCta":5432,"componentsAfterTheArticle":5433},"e72d7735-d966-404c-bfa0-1e39558dfc43",[5407],{"name":77,"created_at":78,"published_at":79,"updated_at":80,"id":81,"uuid":82,"content":5408,"slug":94,"full_slug":95,"sort_by_date":53,"position":96,"tag_list":5409,"is_startpage":27,"parent_id":98,"meta_data":53,"group_id":99,"first_published_at":100,"release_id":53,"lang":66,"path":53,"alternates":5410,"default_full_slug":102,"translated_slugs":5411,"_stopResolving":39},{"_uid":92,"name":77,"component":93},[],[],[5412,5413,5414],{"path":102,"name":53,"lang":66,"published":53},{"path":102,"name":53,"lang":72,"published":53},{"path":102,"name":53,"lang":74,"published":53},{"name":3118,"created_at":3119,"published_at":3120,"updated_at":3121,"id":3122,"uuid":3123,"content":5416,"slug":3131,"full_slug":3132,"sort_by_date":53,"position":3133,"tag_list":5418,"is_startpage":27,"parent_id":3135,"meta_data":53,"group_id":3136,"first_published_at":3137,"release_id":53,"lang":66,"path":53,"alternates":5419,"default_full_slug":3139,"translated_slugs":5420,"_stopResolving":39},{"_uid":3125,"icon":5417,"name":3118,"component":3130},{"id":3127,"alt":3128,"name":25,"focus":25,"title":25,"filename":3129,"copyright":25,"fieldtype":31,"is_external_url":27},[],[],[5421,5422,5423],{"path":3139,"name":53,"lang":66,"published":53},{"path":3139,"name":53,"lang":72,"published":53},{"path":3139,"name":53,"lang":74,"published":53},[66],[5426],{"_uid":5427,"asset":5428,"caption":25,"component":3153},"6e2c8add-614e-427f-ac4a-d411a552e9b9",{"id":3149,"alt":25,"name":25,"focus":25,"title":25,"source":25,"filename":3150,"copyright":25,"fieldtype":31,"meta_data":5429,"is_external_url":27},{},[],"Facture fournisseur sans bon de commande, découvrez les risques, les contrôles à mettre en place et les bonnes pratiques pour payer sans perdre le contrôle.",[],[5434],{"cta":5435,"_uid":5436,"items":5437,"heading":5523,"reverse":27,"component":4724,"sectionSettings":5549},[],"6152d4ef-75f6-4582-b226-beb66f5c47f7",[5438,5460,5481,5502],{"_uid":5439,"hide":27,"title":5440,"component":4588,"description":5441},"f0537be1-c6e9-4cfe-a9cf-12abecf5210d","Le bon de commande est-il obligatoire en France ?",{"type":48,"attrs":5442,"content":5443},{"backgroundColor":53},[5444,5455],{"type":51,"attrs":5445,"content":5446},{"textAlign":53},[5447,5449,5453],{"text":5448,"type":58},"Non, pas dans tous les cas. Un contrat entre entreprises peut être formé dès l’accord sur ",{"text":5450,"type":58,"marks":5451},"la prestation et son prix",[5452],{"type":267},{"text":5454,"type":58},", conformément aux règles du Code civil.",{"type":51,"attrs":5456,"content":5457},{"textAlign":53},[5458],{"text":5459,"type":58},"Le bon de commande devient toutefois nécessaire lorsqu’un marché public, une politique interne ou un contrat entre les parties l’impose.",{"_uid":5461,"hide":27,"title":5462,"component":4588,"description":5463},"390d40d8-3872-498b-9017-3c87f6d78866","Peut-on payer une facture fournisseur sans bon de commande ?",{"type":48,"attrs":5464,"content":5465},{"backgroundColor":53},[5466,5471],{"type":51,"attrs":5467,"content":5468},{"textAlign":53},[5469],{"text":5470,"type":58},"Oui, à condition de pouvoir démontrer que la dépense est réelle, autorisée et conforme. Réunissez un devis signé, un e-mail de validation, un bon de livraison ou une attestation de service fait, puis faites valider l’exception par la personne responsable du budget.",{"type":51,"attrs":5472,"content":5473},{"textAlign":53},[5474,5476,5480],{"text":5475,"type":58},"La décision doit rester documentée avec ",{"text":5477,"type":58,"marks":5478},"les éléments qui justifient le paiement",[5479],{"type":267},{"text":4964,"type":58},{"_uid":5482,"hide":27,"title":5483,"component":4588,"description":5484},"f5858d6f-ac65-4299-af23-1bc1b4001082","Quelle différence entre un bon de commande et une confirmation de commande ?",{"type":48,"attrs":5485,"content":5486},{"backgroundColor":53},[5487,5497],{"type":51,"attrs":5488,"content":5489},{"textAlign":53},[5490,5492,5496],{"text":5491,"type":58},"Le bon de commande est émis par l’acheteur pour formaliser sa demande. La confirmation de commande est envoyée par le fournisseur pour confirmer ",{"text":5493,"type":58,"marks":5494},"son acceptation et les conditions de la commande",[5495],{"type":267},{"text":4964,"type":58},{"type":51,"attrs":5498,"content":5499},{"textAlign":53},[5500],{"text":5501,"type":58},"Les deux documents doivent reprendre le même périmètre, les mêmes quantités, le même prix et les mêmes délais.",{"_uid":5503,"hide":27,"title":5504,"component":4588,"description":5505},"5ab004ea-9beb-4493-9f86-a49e129f46ad","Combien de temps faut-il conserver un bon de commande ?",{"type":48,"attrs":5506,"content":5507},{"backgroundColor":53},[5508,5518],{"type":51,"attrs":5509,"content":5510},{"textAlign":53},[5511,5513,5517],{"text":5512,"type":58},"Lorsqu’il constitue une pièce justificative comptable, le bon de commande doit généralement être conservé pendant ",{"text":5514,"type":58,"marks":5515},"10 ans à compter de la clôture de l’exercice 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