{"id":4980,"date":"2026-01-15T10:36:07","date_gmt":"2026-01-15T10:36:07","guid":{"rendered":"https:\/\/www.aclegal.fr\/?p=4950"},"modified":"2026-01-15T10:36:07","modified_gmt":"2026-01-15T10:36:07","slug":"facturation-electronique-2026-2027-france","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/facturation-electronique-2026-2027-france\/","title":{"rendered":"Facturation \u00e9lectronique 2026\u20132027 (France) : ce qui change, pour qui, et comment se mettre en conformit\u00e9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4980\" class=\"elementor elementor-4980\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3cb4b07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cb4b07\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62f8d71\" data-id=\"62f8d71\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d56f29 elementor-widget elementor-widget-post-info\" data-id=\"5d56f29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-d5a1777 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/2026\/01\/15\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>janvier 15, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95aad00 elementor-widget elementor-widget-text-editor\" data-id=\"95aad00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La r\u00e9forme de la <b>facturation \u00e9lectronique<\/b> n\u2019est pas un simple \u201cpassage au PDF\u201d.<br \/>Elle organise un \u00e9change structur\u00e9 de factures et une remont\u00e9e de donn\u00e9es \u00e0 l\u2019administration, avec un calendrier progressif <b>\u00e0 partir du 1er septembre 2026<\/b>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bae6151 elementor-widget elementor-widget-heading\" data-id=\"bae6151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1) Qu\u2019est-ce que la facturation \u00e9lectronique, et \u00e0 partir de quand s\u2019y conformer ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72b6877 elementor-widget elementor-widget-text-editor\" data-id=\"72b6877\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Dans le cadre de la r\u00e9forme, une \u201cfacture \u00e9lectronique\u201d (e-invoicing) est une facture <\/span><b>cr\u00e9\u00e9e, transmise et re\u00e7ue sous forme d\u00e9mat\u00e9rialis\u00e9e<\/b><span style=\"font-weight: 400;\"> dans un <\/span><b>format structur\u00e9<\/b><span style=\"font-weight: 400;\"> permettant un traitement automatis\u00e9. Les formats pr\u00e9vus incluent notamment <\/span><b>Factur-X, UBL et CII.<\/b><\/p><p><b>N.B<\/b><span style=\"font-weight: 400;\">.: <\/span><b>un PDF envoy\u00e9 par e-mail n\u2019est pas, en tant que tel, une facture \u00e9lectronique au sens de la r\u00e9forme<\/b><span style=\"font-weight: 400;\">, sauf s\u2019il s\u2019inscrit dans un dispositif conforme (ex. Factur-X).<\/span><\/p><p><b>\u00c0 partir de quand ?<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>1er septembre 2026<\/b><span style=\"font-weight: 400;\"> \u2192 obligation de <\/span><b>r\u00e9ception<\/b><span style=\"font-weight: 400;\"> des factures \u00e9lectroniques pour <\/span><b>toutes<\/b><span style=\"font-weight: 400;\"> les entreprises concern\u00e9es + obligation <\/span><b>d\u2019\u00e9mission<\/b><span style=\"font-weight: 400;\"> pour les <\/span><b>grandes entreprises<\/b><span style=\"font-weight: 400;\"> et les <\/span><b>ETI<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li><b>1er septembre 2027<\/b><span style=\"font-weight: 400;\"> \u2192 obligation <\/span><b>d\u2019\u00e9mission<\/b><span style=\"font-weight: 400;\"> pour les <\/span><b>PME<\/b><span style=\"font-weight: 400;\"> et les <\/span><b>micro-entreprises<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76c6325 elementor-widget elementor-widget-heading\" data-id=\"76c6325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2) Les objectifs poursuivis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-074cddf elementor-widget elementor-widget-text-editor\" data-id=\"074cddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019administration met en avant des objectifs tr\u00e8s op\u00e9rationnels :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lutter contre la fraude \u00e0 la TVA<\/b><span style=\"font-weight: 400;\">, gr\u00e2ce \u00e0 une meilleure tra\u00e7abilit\u00e9 des flux.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Simplifier<\/b><span style=\"font-weight: 400;\"> la vie des entreprises (standardisation, automatisation).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Permettre \u00e0 terme un <b style=\"font-style: inherit;\">pr\u00e9-remplissage<\/b><span style=\"font-weight: 400;\"> de certaines d\u00e9clarations de TVA \u00e0 partir des donn\u00e9es collect\u00e9es.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91a6ca5 elementor-widget elementor-widget-heading\" data-id=\"91a6ca5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3) Quelles entreprises sont concern\u00e9es (et selon quels seuils) ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2be5913 elementor-widget elementor-widget-text-editor\" data-id=\"2be5913\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La r\u00e9forme vise les entreprises <\/span><b>\u00e9tablies en France<\/b><span style=\"font-weight: 400;\"> et <\/span><b>assujetties \u00e0 la TVA<\/b><span style=\"font-weight: 400;\"> (y compris celles b\u00e9n\u00e9ficiant de la <\/span><b>franchise en base<\/b><span style=\"font-weight: 400;\">), sous r\u00e9serve des exclusions sectorielles\/transactionnelles \u00e9voqu\u00e9es plus bas.<\/span><\/p><p><span style=\"font-weight: 400;\">Pour le calendrier, l\u2019administration raisonne par <\/span><b>cat\u00e9gories d\u2019entreprises<\/b><span style=\"font-weight: 400;\"> (micro\/PME\/ETI\/grandes entreprises). Ces cat\u00e9gories sont classiquement d\u00e9finies par des seuils d\u2019effectif et de chiffre d\u2019affaires annuel (HT) ou total de bilan (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000019961059?utm_source=chatgpt.com\"><span style=\"font-weight: 400;\">d\u00e9cret<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0821e14 elementor-widget elementor-widget-heading\" data-id=\"0821e14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calendrier synth\u00e9tique (par taille d\u2019entreprise)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9551eab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9551eab\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-eb59b03\" data-id=\"eb59b03\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d93cf2 elementor-widget elementor-widget-text-editor\" data-id=\"5d93cf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000080;\"><b>Cat\u00e9gorie<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48a516d elementor-widget elementor-widget-spacer\" data-id=\"48a516d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdc7907 elementor-widget elementor-widget-text-editor\" data-id=\"cdc7907\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Micro-entreprise<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2550c07 elementor-widget elementor-widget-text-editor\" data-id=\"2550c07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>PME<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df34e4c elementor-widget elementor-widget-text-editor\" data-id=\"df34e4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>ETI<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f12b244 elementor-widget elementor-widget-text-editor\" data-id=\"f12b244\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Grande entreprise<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-a919664\" data-id=\"a919664\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ecdddfe elementor-widget elementor-widget-text-editor\" data-id=\"ecdddfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000080;\"><b>Seuils <\/b><b>(rappel \u2013 CA annuel HT)<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da48aa1 elementor-widget elementor-widget-text-editor\" data-id=\"da48aa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2264 2 M\u20ac<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6327c7b elementor-widget elementor-widget-text-editor\" data-id=\"6327c7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2264 50 M\u20ac<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1695fe7 elementor-widget elementor-widget-text-editor\" data-id=\"1695fe7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2264 1,5 Md\u20ac<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5968144 elementor-widget elementor-widget-text-editor\" data-id=\"5968144\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">au-del\u00e0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-14527fe\" data-id=\"14527fe\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0349b19 elementor-widget elementor-widget-text-editor\" data-id=\"0349b19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000080;\"><b>R\u00e9ception e-factures<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7640f7 elementor-widget elementor-widget-text-editor\" data-id=\"e7640f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-025f3b4 elementor-widget elementor-widget-text-editor\" data-id=\"025f3b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-520d0ca elementor-widget elementor-widget-text-editor\" data-id=\"520d0ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d92c50d elementor-widget elementor-widget-text-editor\" data-id=\"d92c50d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-91e0a32\" data-id=\"91e0a32\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0661f70 elementor-widget elementor-widget-text-editor\" data-id=\"0661f70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000080;\"><b>\u00c9mission e-factures + e-reporting<\/b><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-042ab37 elementor-widget elementor-widget-text-editor\" data-id=\"042ab37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/<strong>2027<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d226135 elementor-widget elementor-widget-text-editor\" data-id=\"d226135\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/<strong>2027<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46fabdf elementor-widget elementor-widget-text-editor\" data-id=\"46fabdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc32a00 elementor-widget elementor-widget-text-editor\" data-id=\"fc32a00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>01\/09\/2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d522a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d522a6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ab6e410\" data-id=\"ab6e410\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06c3b03 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"06c3b03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tFacturation \u00e9lectronique : \u00eates-vous r\u00e9ellement concern\u00e9 ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLa r\u00e9ponse d\u00e9pend du cadre juridique et fiscal de vos op\u00e9rations\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d008417 elementor-widget elementor-widget-heading\" data-id=\"d008417\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4) Bien distinguer e-invoicing et e-reporting <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f4bf1d elementor-widget elementor-widget-heading\" data-id=\"3f4bf1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A) E-invoicing (factures B2B domestiques)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69ea137 elementor-widget elementor-widget-text-editor\" data-id=\"69ea137\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019e-invoicing concerne l\u2019\u00e9change de factures entre <\/span><b>professionnels<\/b><span style=\"font-weight: 400;\"> (B2B) <\/span><b>\u00e9tablis en France<\/b><span style=\"font-weight: 400;\"> pour des op\u00e9rations dans le champ. La facture passe par une <\/span><b>plateforme agr\u00e9\u00e9e<\/b><span style=\"font-weight: 400;\">, qui g\u00e8re l\u2019acheminement et la transmission des donn\u00e9es requises.<\/span><\/p><p><b>Moment de transmission\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">\u00c0 l\u2019<\/span><b>\u00e9mission<\/b><span style=\"font-weight: 400;\"> de la facture : transmission au client via la plateforme, et extraction\/transmission des donn\u00e9es n\u00e9cessaires \u00e0 l\u2019administration via les circuits pr\u00e9vus.<\/span><\/p><p><b>N.B.<\/b><span style=\"font-weight: 400;\"> : la r\u00e9forme ajoute des <\/span><b>donn\u00e9es de facture<\/b><span style=\"font-weight: 400;\"> susceptibles d\u2019\u00eatre requises (ex. <\/span><b>SIREN du client<\/b><span style=\"font-weight: 400;\">, cat\u00e9gorie d\u2019op\u00e9ration, option TVA sur les d\u00e9bits, adresse de livraison si diff\u00e9rente).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83c94c9 elementor-widget elementor-widget-heading\" data-id=\"83c94c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">B) E-reporting (donn\u00e9es de transactions et\/ou de paiement)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ad39d7 elementor-widget elementor-widget-text-editor\" data-id=\"0ad39d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019e-reporting vise les op\u00e9rations <\/span><b>hors e-invoicing<\/b><span style=\"font-weight: 400;\">, en particulier :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ventes\/prestations \u00e0 des <\/span><b>particuliers (B2C)<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">op\u00e9rations avec l\u2019<\/span><b>\u00e9tranger<\/b><span style=\"font-weight: 400;\"> (selon les cas),<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">et, pour certaines prestations, la remont\u00e9e des <\/span><b>donn\u00e9es de paiement<\/b><span style=\"font-weight: 400;\"> (TVA exigible \u00e0 l\u2019encaissement).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1764a81 elementor-widget elementor-widget-heading\" data-id=\"1764a81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Deux sous-volets \u00e0 ne pas confondre<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b97456c elementor-widget elementor-widget-text-editor\" data-id=\"b97456c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-reporting de transaction<\/b><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remont\u00e9e p\u00e9riodique des donn\u00e9es de vente\/prestation (montants, TVA, etc.) quand il n\u2019y a pas de facture \u00e9lectronique B2B domestique correspondante.<\/span><\/li><\/ul><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-reporting de paiement<\/b><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remont\u00e9e de <\/span><b>la date d\u2019encaissement<\/b><span style=\"font-weight: 400;\"> et <\/span><b>du montant encaiss\u00e9<\/b><span style=\"font-weight: 400;\"> (par taux de TVA le cas \u00e9ch\u00e9ant).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si l\u2019op\u00e9ration a donn\u00e9 lieu \u00e0 une facture \u00e9lectronique : l\u2019information peut \u00eatre transmise via un <\/span><b>statut \u201cencaiss\u00e9e\u201d<\/b><span style=\"font-weight: 400;\"> venant compl\u00e9ter la facture.<\/span><\/li><\/ul><p><b>Quand les donn\u00e9es sont transmises ? <\/b><b><br \/><\/b><span style=\"font-weight: 400;\">L\u2019administration indique explicitement que <\/span><b>les donn\u00e9es de e-reporting ne sont pas transmises en temps r\u00e9el<\/b><span style=\"font-weight: 400;\"> ; une p\u00e9riodicit\u00e9 s\u2019applique selon le r\u00e9gime de TVA :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e9gime r\u00e9el normal<\/b><span style=\"font-weight: 400;\"> \u2192 transmission <\/span><b>par d\u00e9cade<\/b><span style=\"font-weight: 400;\">, <\/span><b>dans les 7 jours<\/b><span style=\"font-weight: 400;\"> suivant la d\u00e9cade.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e9gime r\u00e9el simplifi\u00e9<\/b><span style=\"font-weight: 400;\"> \u2192 <\/span><b>mensuelle<\/b><span style=\"font-weight: 400;\">, <\/span><b>dans les 10 jours<\/b><span style=\"font-weight: 400;\"> suivant le mois.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Franchise<\/b><span style=\"font-weight: 400;\"> \u2192 <\/span><b>mensuelle<\/b><span style=\"font-weight: 400;\">, <\/span><b>dans les 10 jours<\/b><span style=\"font-weight: 400;\"> suivant le mois.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Sp\u00e9cificit\u00e9 <\/span><b>travaux immobiliers<\/b><span style=\"font-weight: 400;\"> (selon le tableau) \u2192 r\u00e9el normal <\/span><b>par d\u00e9cade<\/b><span style=\"font-weight: 400;\">, <\/span><b>dans les 10 jours<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdd86ec elementor-widget elementor-widget-heading\" data-id=\"fdd86ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5) Obligations et calendrier : focus par type d\u2019entreprise<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-267e8f2 elementor-widget elementor-widget-text-editor\" data-id=\"267e8f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><b>Grandes entreprises et ETI<\/b><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>01\/09\/2026<\/b><span style=\"font-weight: 400;\"> :<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">obligation de <\/span><b>recevoir<\/b><span style=\"font-weight: 400;\"> des e-factures ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">obligation <\/span><b>d\u2019\u00e9mettre<\/b><span style=\"font-weight: 400;\"> des e-factures (B2B domestique) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">obligation de <\/span><b>e-reporting<\/b><span style=\"font-weight: 400;\"> pour les op\u00e9rations hors e-invoicing (B2C, international, etc.).<\/span><\/li><\/ul><\/li><\/ul><h4><b>PME et micro-entreprises<\/b><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>01\/09\/2026<\/b><span style=\"font-weight: 400;\"> :<\/span><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">obligation de <\/span><b>recevoir<\/b><span style=\"font-weight: 400;\"> des e-factures.<\/span><\/li><\/ul><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>01\/09\/2027<\/b><span style=\"font-weight: 400;\"> :<\/span><ul><li><span style=\"font-weight: 400;\">obligation <\/span><b>d\u2019\u00e9mettre<\/b><span style=\"font-weight: 400;\"> des e-factures + <\/span><b>e-reporting<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9729a9e elementor-widget elementor-widget-heading\" data-id=\"9729a9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6) Cas particuliers : factures \u00e0 des particuliers et clients \u00e0 l\u2019\u00e9tranger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16a3f30 elementor-widget elementor-widget-text-editor\" data-id=\"16a3f30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><b>A) Clients particuliers (B2C)<\/b><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les factures \u00e9mises \u00e0 des <\/span><b>particuliers<\/b><span style=\"font-weight: 400;\"> ne rel\u00e8vent pas du volet <\/span><b>e-invoicing<\/b><span style=\"font-weight: 400;\">.<\/span><a href=\"https:\/\/presse.economie.gouv.fr\/letat-accompagnera-la-generalisation-de-la-facturation-electronique-entre-entreprises\/\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En revanche, ces op\u00e9rations entrent typiquement dans le <\/span><b>e-reporting<\/b><span style=\"font-weight: 400;\"> (transactions, et \u00e9ventuellement paiements si TVA \u00e0 l\u2019encaissement).<\/span><a href=\"https:\/\/presse.economie.gouv.fr\/letat-accompagnera-la-generalisation-de-la-facturation-electronique-entre-entreprises\/\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li><\/ul><p><b>Exemples<\/b><span style=\"font-weight: 400;\"> explicitement illustr\u00e9s : op\u00e9rations B2C domestiques ou internationales (prestations \u00e0 un particulier en France, UE, hors UE) \u2192<\/span><b> e-reporting.<\/b><\/p><h4><b>B) Clients \u00e0 l\u2019\u00e9tranger<\/b><\/h4><p><span style=\"font-weight: 400;\">Le tableau \u201cop\u00e9rations dans le champ du e-reporting\u201d d\u00e9taille de nombreux cas, notamment :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>exportations<\/b><span style=\"font-weight: 400;\"> (\u00e0 des assujettis hors UE ou des non-assujettis hors UE) : e-reporting.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>ventes \u00e0 distance intracommunautaires<\/b><span style=\"font-weight: 400;\"> (selon seuils) : e-reporting.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">prestations de services<\/b><span style=\"font-weight: 400;\"> rendues \u00e0 une entreprise \u00e9trang\u00e8re ou \u00e0 un particulier hors UE : e-reporting selon les r\u00e8gles de territorialit\u00e9\/TVA illustr\u00e9es.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4fb300 elementor-widget elementor-widget-heading\" data-id=\"e4fb300\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7) Quelles ventes \/ prestations ne sont pas concern\u00e9es par la facturation \u00e9lectronique ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7802b09 elementor-widget elementor-widget-text-editor\" data-id=\"7802b09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il faut distinguer :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ce qui est <\/span><b>hors e-invoicing<\/b><span style=\"font-weight: 400;\"> (mais potentiellement en e-reporting),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">et ce qui est <\/span><b>hors r\u00e9forme<\/b><span style=\"font-weight: 400;\"> (pas d\u2019e-invoicing, pas d\u2019e-reporting).<\/span><\/li><\/ul><h4><b>A) Op\u00e9rations dispens\u00e9es de facturation (hors e-invoicing et hors transmission)<\/b><\/h4><p><span style=\"font-weight: 400;\">L\u2019administration indique que certaines op\u00e9rations, notamment <\/span><b>exon\u00e9r\u00e9es de TVA<\/b><span style=\"font-weight: 400;\"> et vis\u00e9es par des dispositions telles que <\/span><b>les articles 261 \u00e0 261 E du CGI<\/b><span style=\"font-weight: 400;\">, lorsqu\u2019elles sont <\/span><b>dispens\u00e9es de facturation<\/b><span style=\"font-weight: 400;\">, ne sont pas concern\u00e9es par le volet \u00e9mission\/transmission de la facture \u00e9lectronique.<\/span><a href=\"https:\/\/chatgpt.com\/\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Sont cit\u00e9s \u00e0 titre d\u2019exemples : <\/span><b>sant\u00e9<\/b><span style=\"font-weight: 400;\">, <\/span><b>enseignement\/formation<\/b><span style=\"font-weight: 400;\">, <\/span><b>immobilier<\/b><span style=\"font-weight: 400;\">, <\/span><b>associations sans but lucratif<\/b><span style=\"font-weight: 400;\">, <\/span><b>banque\/assurance<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><h4><b>B) Op\u00e9rations \u201chors champ\u201d \/ cas d\u2019exclusion sp\u00e9cifiques<\/b><\/h4><p><span style=\"font-weight: 400;\">La documentation pratique de la DGFiP (FAQ et tableaux) contient aussi des <\/span><b>cas d\u2019exclusion ou de traitement particulier<\/b><span style=\"font-weight: 400;\"> (par ex. certaines situations li\u00e9es aux guichets uniques, ou \u00e0 des op\u00e9rations couvertes par d\u2019autres sources d\u2019information).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8a85e0 elementor-widget elementor-widget-heading\" data-id=\"f8a85e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8) Plateforme agr\u00e9\u00e9e : \u00e0 quoi \u00e7a sert, et comment \u00e7a fonctionne ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-394e708 elementor-widget elementor-widget-text-editor\" data-id=\"394e708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Une <\/span><b>plateforme agr\u00e9\u00e9e<\/b><span style=\"font-weight: 400;\"> (aussi appel\u00e9e plateforme de d\u00e9mat\u00e9rialisation \u201cpartenaire\u201d) est un <\/span><b>prestataire de services immatricul\u00e9<\/b><span style=\"font-weight: 400;\"> par l\u2019administration pour une dur\u00e9e de <\/span><b>3 ans renouvelable<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Concr\u00e8tement, elle sert \u00e0 :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2192 <\/span><b>\u00e9mettre, transmettre et recevoir<\/b><span style=\"font-weight: 400;\"> des factures \u00e9lectroniques ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2192 <\/span><b>extraire<\/b><span style=\"font-weight: 400;\"> les donn\u00e9es utiles et les transmettre selon les exigences ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2192 transmettre les donn\u00e9es de <\/span><b>e-reporting<\/b><span style=\"font-weight: 400;\"> (transactions et, le cas \u00e9ch\u00e9ant, paiements) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2192 assurer l\u2019<\/span><b>interop\u00e9rabilit\u00e9<\/b><span style=\"font-weight: 400;\"> et la <\/span><b>s\u00e9curisation<\/b><span style=\"font-weight: 400;\"> des \u00e9changes.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L\u2019administration publie par ailleurs une<\/span><a href=\"https:\/\/www.impots.gouv.fr\/liste-des-plateformes-agreees-immatriculees\"> <b>liste des plateformes agr\u00e9\u00e9es immatricul\u00e9es<\/b><span style=\"font-weight: 400;\">.<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9fd222 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"a9fd222\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tQuand la conformit\u00e9 devient une question juridique\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tAvant toute mise en \u0153uvre, certaines situations doivent \u00eatre analys\u00e9es juridiquement\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-501e791 elementor-widget elementor-widget-heading\" data-id=\"501e791\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d9df1c elementor-widget elementor-widget-text-editor\" data-id=\"5d9df1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u00c0 ce stade, une entreprise fran\u00e7aise peut pr\u00e9parer sa mise en conformit\u00e9 \u00e0 la facturation \u00e9lectronique selon les \u00e9tapes suivantes :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qualifier ses flux<\/b><span style=\"font-weight: 400;\"> (B2B FR \/ B2C \/ export \/ services \u00e0 l\u2019\u00e9tranger \/ TVA sur encaissements).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Choisir sa plateforme agr\u00e9\u00e9e<\/b><span style=\"font-weight: 400;\"> (ou v\u00e9rifier que l\u2019outil utilis\u00e9 s\u2019adosse \u00e0 une plateforme agr\u00e9\u00e9e).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\">Anticiper les \u00e9ch\u00e9ances : <b style=\"font-style: inherit;\">r\u00e9ception 2026 pour tous<\/b><span style=\"font-weight: 400;\">, <\/span><b style=\"font-style: inherit;\">\u00e9mission 2026\/2027 selon taille<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-644ce66 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"644ce66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac82ca elementor-widget elementor-widget-text-editor\" data-id=\"4ac82ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019opinion exprim\u00e9e dans cet article est purement informative. Cet article ne constitue en aucun cas un avis juridique.<\/p><p>En outre, il ne faut pas oublier que la question de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.<\/p><p>Si vous avez un probl\u00e8me similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3df909 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3df909\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-60ff8c9\" data-id=\"60ff8c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-949a151 elementor-widget elementor-widget-heading\" data-id=\"949a151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nos articles<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-288c06a elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"288c06a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5219 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5229\" alt=\"Le Vittoriano \u00e0 Rome avec le drapeau italien, illustration de l&apos;article sur le d\u00e9part de France vers l&apos;Italie : exit tax, vente de biens et succession\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" >\n\t\t\t\tQuitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tao\u00fbt 5, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" aria-label=\"En savoir plus sur Quitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5206 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5207\" alt=\"Quartier d&apos;affaires de La D\u00e9fense \u00e0 Paris, couverture de l&apos;article sur le r\u00e9gime des impatri\u00e9s en France, article 155 B du CGI\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" loading=\"lazy\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" >\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tjuillet 13, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" aria-label=\"En savoir plus sur Le r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5150 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5151\" alt=\"R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" loading=\"lazy\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" >\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tjuin 15, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" aria-label=\"En savoir plus sur R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17244dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17244dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68aa836\" data-id=\"68aa836\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c362e03 elementor-widget elementor-widget-heading\" data-id=\"c362e03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F.A.Q.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-990ef41 elementor-widget elementor-widget-toggle\" data-id=\"990ef41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1601\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1601\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u00c0 partir de quand la facturation \u00e9lectronique devient-elle obligatoire en France ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1601\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1601\"><p>La r\u00e9forme fran\u00e7aise de la facturation \u00e9lectronique entre en vigueur \u00e0 partir du 1er septembre 2026.<br \/>\u00c0 cette date, toutes les entreprises concern\u00e9es devront \u00eatre en mesure de recevoir des factures \u00e9lectroniques. L\u2019obligation d\u2019\u00e9mission sera ensuite appliqu\u00e9e de mani\u00e8re progressive selon la taille de l\u2019entreprise, entre 2026 et 2027.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1602\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1602\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelles entreprises sont concern\u00e9es par la facturation \u00e9lectronique en 2026\u20132027 ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1602\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1602\"><p>Sont concern\u00e9es par la r\u00e9forme les <strong data-start=\"1427\" data-end=\"1461\">entreprises \u00e9tablies en France<\/strong> r\u00e9alisant des op\u00e9rations relevant du champ de la facturation \u00e9lectronique.<br data-start=\"1536\" data-end=\"1539\" \/>Les obligations s\u2019appliquent progressivement selon la cat\u00e9gorie d\u2019entreprise (grandes entreprises, ETI, PME et micro-entreprises), conform\u00e9ment au calendrier l\u00e9gal pr\u00e9vu entre <strong data-start=\"1715\" data-end=\"1731\">2026 et 2027<\/strong>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1603\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1603\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quelle est la diff\u00e9rence entre e-invoicing et e-reporting dans la r\u00e9forme fran\u00e7aise ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1603\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1603\"><p>L\u2019<strong data-start=\"1833\" data-end=\"1848\">e-invoicing<\/strong> concerne l\u2019\u00e9mission et la r\u00e9ception de factures \u00e9lectroniques pour les <strong data-start=\"1920\" data-end=\"1952\">transactions B2B domestiques<\/strong> entre entreprises \u00e9tablies en France.<br data-start=\"1990\" data-end=\"1993\" \/>L\u2019<strong data-start=\"1995\" data-end=\"2010\">e-reporting<\/strong> vise les op\u00e9rations qui ne rel\u00e8vent pas de l\u2019e-invoicing, notamment certaines op\u00e9rations avec des particuliers ou \u00e0 l\u2019international, ainsi que la transmission de donn\u00e9es de transaction et, dans certains cas, de paiement.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1604\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1604\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Un PDF envoy\u00e9 par e-mail est-il suffisant au regard des nouvelles r\u00e8gles fran\u00e7aises ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1604\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1604\"><p>Non. Un <strong data-start=\"2338\" data-end=\"2414\">PDF envoy\u00e9 par e-mail ne constitue pas une facture \u00e9lectronique conforme<\/strong> au sens de la r\u00e9forme fran\u00e7aise de la facturation \u00e9lectronique.<br data-start=\"2478\" data-end=\"2481\" \/>Seules les factures transmises via les dispositifs et formats pr\u00e9vus par la r\u00e9glementation (notamment dans un cadre structur\u00e9 et s\u00e9curis\u00e9) r\u00e9pondent aux exigences applicables \u00e0 partir de <strong data-start=\"2668\" data-end=\"2681\">2026\u20132027<\/strong>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La r\u00e9forme de la facturation \u00e9lectronique n\u2019est pas un simple \u201cpassage au PDF\u201d.Elle organise un \u00e9change structur\u00e9 de factures et<\/p>\n","protected":false},"author":5,"featured_media":5227,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-4980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digital-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Facturation \u00e9lectronique 2026\u20132027 : obligations et calendrier<\/title>\n<meta name=\"description\" content=\"R\u00e9forme facturation \u00e9lectronique 2026\u20132027 : r\u00e9ception obligatoire d\u00e8s le 1\/09\/2026, \u00e9mission progressive selon la taille et e-reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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