{"id":8603,"date":"2023-08-21T00:00:00","date_gmt":"2023-08-20T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/facturation-electronique-reportee\/"},"modified":"2023-08-21T00:00:00","modified_gmt":"2023-08-20T22:00:00","slug":"facturation-electronique-reportee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/facturation-electronique-reportee\/","title":{"rendered":"Facturation \u00e9lectronique : report\u00e9e ?"},"content":{"rendered":"<p>Initialement, la r\u00e9forme de la facturation \u00e9lectronique devait \u00eatre d\u00e9ploy\u00e9e d\u00e8s le 1er juillet 2024. \u00c0 cette date, en effet, il \u00e9tait pr\u00e9vu que toutes les entreprises r\u00e9ceptionnent des factures \u00e9lectroniques, tandis que certaines devaient \u00eatre en mesure d\u2019en \u00e9mettre. Finalement, au regard de l\u2019ampleur des changements \u00e0 op\u00e9rer, un report vient d\u2019\u00eatre annonc\u00e9. Focus.<\/p>\n<h2>D\u00e9ploiement de la facturation \u00e9lectronique : pas pour juillet 2024<\/h2>\n<p>Depuis plusieurs ann\u00e9es, une r\u00e9forme d\u2019ampleur se pr\u00e9pare : la mise en place de la facturation \u00e9lectronique.<\/p>\n<p>Cette r\u00e9forme poursuit plusieurs objectifs :<\/p>\n<ul>\n<li>renforcer la comp\u00e9titivit\u00e9 des entreprises, en all\u00e9geant le formalisme et en diminuant les d\u00e9lais de paiement ;<\/li>\n<li>simplifier les obligations d\u00e9claratives des entreprises en mati\u00e8re de TVA ;<\/li>\n<li>simplifier les contr\u00f4les fiscaux ;<\/li>\n<li>am\u00e9liorer le pilotage de la politique \u00e9conomique au national puisque l\u2019administration fiscale pourra prendre connaissance, en temps r\u00e9el (ou quasiment), de l\u2019activit\u00e9 des entreprises.<\/li>\n<\/ul>\n<p>Le mod\u00e8le fran\u00e7ais de facturation \u00e9lectronique est \u00ab mixte \u00bb. Il se compose, en effet :<\/p>\n<ul>\n<li>d\u2019une obligation de facturation \u00e9lectronique (\u00ab e-invoicing \u00bb) ;<\/li>\n<li>d\u2019une obligation de transmission des donn\u00e9es de transaction et des donn\u00e9es de paiement (\u00ab e-reporting \u00bb).<\/li>\n<\/ul>\n<p>Initialement, la mise en place de cette r\u00e9forme devait suivre un calendrier pr\u00e9cis :<\/p>\n<ul>\n<li>obligation de r\u00e9ception des factures sous forme \u00e9lectronique : 1er juillet 2024 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 juillet 2024 pour les grandes entreprises ;<\/li>\n<li>1er janvier 2025 pour les entreprises de taille interm\u00e9diaire (ETI) ;<\/li>\n<li>1er janvier 2026 pour les PME et les microentreprises.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Pour m\u00e9moire :<\/p>\n<ul>\n<li>une \u00ab micro-entreprise \u00bb est une entreprise qui emploie moins de 10 personnes et dont le chiffre d&#8217;affaires ou le total du bilan annuel n&#8217;exc\u00e8de pas 2 M\u20ac ;<\/li>\n<li>une PME est une entreprise qui emploie moins de 250 salari\u00e9s et r\u00e9alise un CA annuel n\u2019exc\u00e9dant pas 50 M\u20ac ou dispose d\u2019un total de bilan n\u2019exc\u00e9dant pas 43 M\u20ac ;<\/li>\n<li>une ETI est une entreprise qui emploie entre 250 et 4 999 salari\u00e9s et r\u00e9alise un CA n\u2019exc\u00e9dant pas 1,5 Md \u20ac ou dispose d\u2019un total de bilan n\u2019exc\u00e9dant pas 2 Mds d\u2019\u20ac ;<\/li>\n<li>une grande entreprise est une structure qui ne peut pas \u00eatre class\u00e9e dans les cat\u00e9gories pr\u00e9c\u00e9dentes.<\/li>\n<\/ul>\n<p>Finalement, dans le cadre des \u00e9changes entre le Gouvernement, les f\u00e9d\u00e9rations professionnelles, les \u00e9diteurs de logiciels et certaines entreprises, il a \u00e9t\u00e9 d\u00e9cid\u00e9 de reporter l\u2019entr\u00e9e en vigueur du dispositif\u2026 qui ne devrait donc pas \u00eatre d\u00e9ploy\u00e9 au 1er juillet 2024.<\/p>\n<p>Pour le moment, la date de report n\u2019est pas connue et devrait \u00eatre d\u00e9finie dans le cadre de la loi de finances pour 2024. Affaire \u00e0 suivre\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/presse.economie.gouv.fr\/28072023-generalisation-de-la-facturation-electronique-report-de-lentree-en-vigueur-prevue-en-2024\/\" rel=\"noopener\" target=\"_blank\">Communiqu\u00e9 de presse du minist\u00e8re de l\u2019\u00c9conomie, des Finances et de la Souverainet\u00e9 industrielle et Num\u00e9rique du 28 juillet 2023, no 1073 : \u00ab G\u00e9n\u00e9ralisation de la facturation \u00e9lectronique : report de l\u2019entr\u00e9e en vigueur pr\u00e9vue en 2024 \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/facturation-electronique-reportee\" target=\"_blank\" rel=\"noopener\">Facturation \u00e9lectronique : reculer\u2026 pour mieux sauter ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/later.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Initialement, la r\u00e9forme de la facturation \u00e9lectronique devait \u00eatre d\u00e9ploy\u00e9e d\u00e8s le 1er juillet 2024. \u00c0 cette date, en effet, il \u00e9tait pr\u00e9vu que toutes les entreprises r\u00e9ceptionnent des factures \u00e9lectroniques, tandis que certaines devaient \u00eatre en mesure d\u2019en \u00e9mettre. Finalement, au regard de l\u2019ampleur des changements \u00e0 op\u00e9rer, un report vient d\u2019\u00eatre annonc\u00e9. Focus.<\/p>\n","protected":false},"author":0,"featured_media":8604,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8603","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>Facturation \u00e9lectronique : report\u00e9e ? - 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\/facturation-electronique-reportee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturation \u00e9lectronique : report\u00e9e ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Initialement, la r\u00e9forme de la facturation \u00e9lectronique devait \u00eatre d\u00e9ploy\u00e9e d\u00e8s le 1er juillet 2024. \u00c0 cette date, en effet, il \u00e9tait pr\u00e9vu que toutes les entreprises r\u00e9ceptionnent des factures \u00e9lectroniques, tandis que certaines devaient \u00eatre en mesure d\u2019en \u00e9mettre. 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