{"id":12989,"date":"2025-12-08T00:00:00","date_gmt":"2025-12-07T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/reforme-de-la-facturation-electronique-meme-pour-les-sci\/"},"modified":"2025-12-08T00:00:00","modified_gmt":"2025-12-07T23:00:00","slug":"reforme-de-la-facturation-electronique-meme-pour-les-sci","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/reforme-de-la-facturation-electronique-meme-pour-les-sci\/","title":{"rendered":"R\u00e9forme de la facturation \u00e9lectronique : m\u00eame pour les SCI ?"},"content":{"rendered":"<p>Dans un souci de simplification et d\u2019acc\u00e9l\u00e9ration de la transition num\u00e9rique des entreprises, 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 soci\u00e9t\u00e9s civiles immobili\u00e8res (SCI) sont-elles vis\u00e9es par cette r\u00e9forme ? R\u00e9ponse\u2026<\/p>\n<h2>SCI et r\u00e9forme de la facturation \u00e9lectronique : rappels utiles<\/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 :&nbsp;<\/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>Concernant les soci\u00e9t\u00e9s civiles immobili\u00e8res (SCI), il convient de distinguer selon que la SCI est ou non assujettie \u00e0 la TVA.<\/p>\n<p>En clair, si elle n\u2019est pas assujettie \u00e0 la TVA, elle n\u2019est pas concern\u00e9e par la r\u00e9forme. En revanche, si elle est assujettie \u00e0 la TVA, elle sera soumise \u00e0 la r\u00e9forme de la facturation \u00e9lectronique.<\/p>\n<p>Pour rappel, l\u2019activit\u00e9 de location d\u2019immeubles nus est, en principe, exon\u00e9r\u00e9e de TVA.<\/p>\n<p>Toutefois, les locations d\u2019immeubles nus \u00e0 usage industriel, commercial ou de bureau peuvent \u00eatre assujetties \u00e0 la TVA sur option.<\/p>\n<p>Par ailleurs, une SCI est soumise \u00e0 la TVA de plein droit si son activit\u00e9 consiste en :<\/p>\n<ul>\n<li>la location de biens meubl\u00e9s comportant au moins 3 prestations accessoires assimil\u00e9es \u00e0 des prestations h\u00f4teli\u00e8res (par exemple le petit d\u00e9jeuner, le nettoyage, le repassage du linge, etc.) ;<\/li>\n<li>la location de biens am\u00e9nag\u00e9s pour un usage professionnel ;<\/li>\n<li>la location de places de parking (non accessoire \u00e0 une location de bien \u00e0 usage d\u2019habitation).<\/li>\n<\/ul>\n<h2>SCI : application de la r\u00e9forme de la facturation \u00e9lectronique<\/h2>\n<p>Concr\u00e8tement, d\u00e8s lors qu\u2019elle est assujettie \u00e0 la TVA, une SCI devra respecter les obligations suivantes :<\/p>\n<ul>\n<li>recevoir les factures sous format \u00e9lectronique \u00e0 compter du 1er septembre 2026 :<\/li>\n<li>\u00e9mettre des factures \u00e9lectroniques et\/ou transmission des donn\u00e9es de transaction et de paiement (e-reporting) :\n<ul>\n<li>\u00e0 compter du 1er septembre 2026 si elle est consid\u00e9r\u00e9e comme une grande entreprise (GE) ou une entreprise de taille interm\u00e9diaire (ETI) ;<\/li>\n<li>\u00e0 compter du 1erseptembre 2027 si elle est consid\u00e9r\u00e9e comme une petite entreprise ou une entreprise de taille moyenne.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Dans ce cadre, en fonction de la qualit\u00e9 de son client et lorsqu\u2019elle effectue une activit\u00e9 qui rel\u00e8ve de la r\u00e9forme de la facturation \u00e9lectronique, une SCI sera soumise \u00e0 de nouvelles obligations selon les modalit\u00e9s suivantes :<\/p>\n<ul>\n<li>si elle loue\/facture une entreprise assujettie \u00e0 la TVA \u00e9tablie en France, alors la facturation \u00e9lectronique sera obligatoire selon son calendrier d\u2019\u00e9mission ;<\/li>\n<li>si elle loue\/facture \u00e0 un non-assujetti ou \u00e0 un assujetti \u00e0 l&#8217;international, l\u2019op\u00e9ration fera l\u2019objet d\u2019une transmission des donn\u00e9es de transaction (e-reporting de transaction) ;<\/li>\n<li>dans les 2 cas, pour les prestations de services, elles feront l\u2019objet d\u2019une transmission de donn\u00e9es de paiement (e-reporting de paiement), sauf si la SCI a opt\u00e9 pour le paiement de la TVA sur les d\u00e9bits.<\/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-sci.pdf\" target=\"_blank\">Fiche impots.gouv.fr : \u00ab Facturation \u00e9lectronique : je suis une soci\u00e9t\u00e9 civile immobili\u00e8re (SCI) \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/reforme-de-la-facturation-electronique-meme-pour-les-sci\" target=\"_blank\">R\u00e9forme de la facturation \u00e9lectronique : m\u00eame pour les SCI ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_factureelecSCI.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un souci de simplification et d\u2019acc\u00e9l\u00e9ration de la transition num\u00e9rique des entreprises, 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 soci\u00e9t\u00e9s civiles immobili\u00e8res (SCI) sont-elles vis\u00e9es par cette r\u00e9forme ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12990,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12989","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 SCI ? - 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-sci\/\" \/>\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 SCI ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans un souci de simplification et d\u2019acc\u00e9l\u00e9ration de la transition num\u00e9rique des entreprises, 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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