{"id":12976,"date":"2025-12-04T00:00:00","date_gmt":"2025-12-03T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-de-la-facturation-electronique-meme-pour-les-associations\/"},"modified":"2026-03-10T01:15:29","modified_gmt":"2026-03-10T00:15:29","slug":"reforme-de-la-facturation-electronique-meme-pour-les-associations","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reforme-de-la-facturation-electronique-meme-pour-les-associations\/","title":{"rendered":"R\u00e9forme de la facturation \u00e9lectronique : m\u00eame pour les associations ?"},"content":{"rendered":"<p>Afin de simplifier la vie des entreprises et d\u2019acc\u00e9l\u00e9rer leur transition num\u00e9rique, une r\u00e9forme d\u2019ampleur est en cours depuis plusieurs ann\u00e9es visant \u00e0 g\u00e9n\u00e9raliser le recours \u00e0 la facturation \u00e9lectronique. Mais les associations sont-elles vis\u00e9es par cette r\u00e9forme ? R\u00e9ponse\u2026<\/p>\n<h2>Associations et r\u00e9forme de la facturation \u00e9lectronique : brefs rappels<\/h2>\n<p>Pour rappel, la mise en place de la r\u00e9forme suit un calendrier pr\u00e9cis fix\u00e9 de la mani\u00e8re suivante :<\/p>\n<ul>\n<li>obligation de r\u00e9ception des factures sous forme \u00e9lectronique : 1er\u202fseptembre 2026 pour toutes les entreprises ;<\/li>\n<li>obligation d\u2019\u00e9mission des factures sous forme \u00e9lectronique et de transmission des donn\u00e9es de transaction et de paiement :\n<ul>\n<li>1er\u202fseptembre 2026 pour les grandes entreprises et les entreprises de taille interm\u00e9diaire (ETI) ;<\/li>\n<li>1er\u202fseptembre 2027 pour les PME et les microentreprises.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Pour les associations, l\u2019application de cette r\u00e9forme est li\u00e9e \u00e0 leur assujettissement ou non \u00e0 la TVA.<\/p>\n<p>Pour rappel, il existe fiscalement 3 types d\u2019association :<\/p>\n<ul>\n<li>les associations \u00e0 but non lucratif non assujetties \u00e0 la TVA ;<\/li>\n<li>les associations \u00e0 but non lucratif exer\u00e7ant des activit\u00e9s lucratives accessoires ;<\/li>\n<li>les associations \u00e0 but non lucratif et assujetties \u00e0 la TVA ou \u00e0 but lucratif et assujetties \u00e0 la TVA.<\/li>\n<\/ul>\n<h3>&nbsp;<\/h3>\n<h3>Associations \u00e0 but non lucratif non assujetties \u00e0 la TVA<\/h3>\n<p>Les associations \u00e0 but non lucratif qui ne r\u00e9alisent aucune activit\u00e9 commerciale ne sont pas assujetties \u00e0 la TVA. Par voie de cons\u00e9quence, elles ne sont pas concern\u00e9es par la r\u00e9forme de la facturation \u00e9lectronique.<\/p>\n<h3>Associations \u00e0 but non lucratif exer\u00e7ant des activit\u00e9s lucratives accessoires<\/h3>\n<p>Les associations \u00e0 but non lucratif qui r\u00e9alisent une activit\u00e9 commerciale ne sont pas assujetties \u00e0 la TVA, d\u00e8s lors qu\u2019elles remplissent les conditions suivantes :<\/p>\n<ul>\n<li>leur gestion est d\u00e9sint\u00e9ress\u00e9e ;<\/li>\n<li>leurs activit\u00e9s commerciales ne concurrencent pas le secteur priv\u00e9 ;<\/li>\n<li>les activit\u00e9s lucratives repr\u00e9sentent une part minime du budget de l\u2019association et sont d\u2019un montant inf\u00e9rieur \u00e0 80 011 \u20ac (pour l\u2019ann\u00e9e 2025).<\/li>\n<\/ul>\n<p>Si elles remplissent ces conditions, les associations vis\u00e9es ne sont pas concern\u00e9es par la r\u00e9forme de la TVA.<\/p>\n<h3>Associations assujetties \u00e0 la TVA<\/h3>\n<p>Les associations \u00e0 but non lucratif qui r\u00e9alisent des activit\u00e9s lucratives qui repr\u00e9sentent la principale partie de leurs ressources ou d\u00e8s lors que leurs recettes lucratives sont sup\u00e9rieures \u00e0 80 011 \u20ac (pour l\u2019ann\u00e9e 2025) sont assujetties \u00e0 la TVA.<\/p>\n<p>Dans ce cadre, elles sont concern\u00e9es par la r\u00e9forme de la facturation \u00e9lectronique et, par cons\u00e9quent, elles seront tenues :<\/p>\n<ul>\n<li>de recevoir les factures sous format \u00e9lectronique \u00e0 compter du 1er septembre 2026 et de choisir une plateforme agr\u00e9\u00e9e pour les r\u00e9ceptionner ;<\/li>\n<li>d\u2019\u00e9mettre des factures \u00e9lectroniques et\/ou transmettre des donn\u00e9es de transaction et de paiement (e-reporting) :\n<ul>\n<li>\u00e0 compter du 1er septembre 2026 si elles sont consid\u00e9r\u00e9es comme une grande entreprise (GE) ou une entreprise de taille interm\u00e9diaire (ETI) ;<\/li>\n<li>\u00e0 compter du 1erseptembre 2027 au plus tard si elles sont consid\u00e9r\u00e9es comme une petite entreprise ou une entreprise de taille moyenne.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Les op\u00e9rations r\u00e9alis\u00e9es par ces associations seront soumises \u00e0 la r\u00e9forme de la facturation \u00e9lectronique selon les modalit\u00e9s suivantes :<\/p>\n<ul>\n<li>Si elles facturent une entreprise assujettie \u00e0 la TVA : la facturation \u00e9lectronique sera obligatoire selon son calendrier d\u2019\u00e9mission ;<\/li>\n<li>si elles facturent un non-assujetti ou un assujetti \u00e0 l\u2019international : l\u2019op\u00e9ration fera l\u2019objet d\u2019une transmission des donn\u00e9es de transaction (e-reporting de transaction) ;<\/li>\n<li>si elles r\u00e9alisent des prestations de services : l\u2019op\u00e9ration fera \u00e9galement l\u2019objet d\u2019une transmission des donn\u00e9es de paiement (e-reporting de paiement), une fois la prestation pay\u00e9e.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/290_facturation_electronique\/fiches_reforme\/fiche-association.pdf\" target=\"_blank\">Impots.gouv.fr<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reforme-de-la-facturation-electronique-meme-pour-les-associations\" target=\"_blank\">R\u00e9forme de la facturation \u00e9lectronique : m\u00eame pour les associations ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_reformefacturationelectronique.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Afin de simplifier la vie des entreprises et d\u2019acc\u00e9l\u00e9rer leur transition num\u00e9rique, une r\u00e9forme d\u2019ampleur est en cours depuis plusieurs ann\u00e9es visant \u00e0 g\u00e9n\u00e9raliser le recours \u00e0 la facturation \u00e9lectronique. Mais les associations sont-elles vis\u00e9es par cette r\u00e9forme ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12977,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9forme de la facturation \u00e9lectronique : m\u00eame pour les associations ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-de-la-facturation-electronique-meme-pour-les-associations\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de la facturation \u00e9lectronique : m\u00eame pour les associations ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Afin de simplifier la vie des entreprises et d\u2019acc\u00e9l\u00e9rer leur transition num\u00e9rique, une r\u00e9forme d\u2019ampleur est en cours depuis plusieurs ann\u00e9es visant \u00e0 g\u00e9n\u00e9raliser le recours \u00e0 la facturation \u00e9lectronique. 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