{"id":2405,"date":"2023-10-31T09:57:18","date_gmt":"2023-10-31T08:57:18","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2405"},"modified":"2023-10-31T10:16:29","modified_gmt":"2023-10-31T09:16:29","slug":"augmentation-du-taux-dinteret-legal","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2405","title":{"rendered":"Augmentation du taux d\u2019int\u00e9r\u00eat l\u00e9gal au 1er juillet 2023 \u2013 ajustement des factures de vente et conditions g\u00e9n\u00e9rales"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2405\" class=\"elementor elementor-2405\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f9ed68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f9ed68\" 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-110bb0a\" data-id=\"110bb0a\" 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-14ed17a elementor-widget elementor-widget-heading\" data-id=\"14ed17a\" 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<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois d'octobre 2023\u200b<\/h1>\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-acb7e41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acb7e41\" 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-3a94600\" data-id=\"3a94600\" 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-880da61 elementor-widget elementor-widget-heading\" data-id=\"880da61\" 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\">Actualit\u00e9s de gestion<\/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-7419599 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7419599\" 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-3d1edf3\" data-id=\"3d1edf3\" 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-c5cf9e3 elementor-widget elementor-widget-heading\" data-id=\"c5cf9e3\" 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\">Augmentation du taux d\u2019int\u00e9r\u00eat l\u00e9gal au 1er juillet 2023 \u2013 ajustement des factures de vente et conditions g\u00e9n\u00e9rales<\/h3>\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-2a416fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a416fc\" 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-28c5981\" data-id=\"28c5981\" 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-f50461b elementor-widget elementor-widget-text-editor\" data-id=\"f50461b\" 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 data-contrast=\"auto\">Les taux de l&rsquo;int\u00e9r\u00eat l\u00e9gal applicables au second semestre\u202f2023 ont \u00e9t\u00e9 fix\u00e9s par un arr\u00eat\u00e9 publi\u00e9 au\u202f<\/span><i><span data-contrast=\"auto\">Journal officiel<\/span><\/i><span data-contrast=\"auto\">\u202fdu 30\u202fjuin\u202f2023. Ils s&rsquo;appliquent \u00e0 compter du 1er\u202fjuillet. Pour le 2\u00e8me semestre 2023, le taux de l\u2019int\u00e9r\u00eat l\u00e9gal est fix\u00e9 \u00e0 <\/span><b><span data-contrast=\"auto\">4,22 %.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Pour rappel, le taux d&rsquo;int\u00e9r\u00eat l\u00e9gal sert \u00e0 calculer les int\u00e9r\u00eats portant sur les sommes d&rsquo;argent dues \u00e0 un cr\u00e9ancier en cas de retard de paiement.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Les <\/span><b><span data-contrast=\"auto\">conditions g\u00e9n\u00e9rales de vente (CGV<\/span><\/b><span data-contrast=\"auto\">) doivent obligatoirement pr\u00e9ciser les conditions d\u2019application et le taux d\u2019int\u00e9r\u00eat des p\u00e9nalit\u00e9s en cas de retard de paiement d&rsquo;une facture, ainsi que le montant de l\u2019indemnit\u00e9 forfaitaire pour frais de recouvrement sous peine d\u2019amende administrative.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Les <\/span><b><span data-contrast=\"auto\">factures<\/span><\/b><span data-contrast=\"auto\"> doivent \u00e9galement mentionner le taux de ces p\u00e9nalit\u00e9s et le montant de l\u2019indemnit\u00e9 forfaitaire pour frais de recouvrement.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><span data-contrast=\"auto\">Le taux inscrit sur les documents cit\u00e9s pr\u00e9c\u00e9demment ne peut toutefois \u00eatre fixer \u00e0 un taux inf\u00e9rieur \u00e0 3 fois le taux d&rsquo;int\u00e9r\u00eat l\u00e9gal. Ainsi, vous <\/span><b><span data-contrast=\"auto\">devez modifier vos mentions obligatoires<\/span><\/b><span data-contrast=\"auto\"> afin d\u2019ajuster ce taux qui doit <\/span><b><span data-contrast=\"auto\">\u00eatre au minimum de 12,66 %.<\/span><\/b><\/p><p align=\"center\" style=\"margin-top:7.5pt;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;line-height:150%\"><u><span style=\"font-size:9.0pt;line-height:150%;,sans-serif;color:#222222\"><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047752803\">https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047752803<\/a><\/span><\/u><span style=\"font-size:9.0pt;line-height:150%;,sans-serif;color:#222222\"><\/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\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef04c47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef04c47\" 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-0deb35b\" data-id=\"0deb35b\" 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-3f082ac elementor-widget elementor-widget-image\" data-id=\"3f082ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/10\/original-102876.jpg\" class=\"attachment-large size-large wp-image-2417\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/10\/original-102876.jpg 400w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/10\/original-102876-300x300.jpg 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/10\/original-102876-150x150.jpg 150w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois d&rsquo;octobre 2023\u200b Actualit\u00e9s de gestion Augmentation du taux d\u2019int\u00e9r\u00eat l\u00e9gal au 1er juillet 2023 \u2013 ajustement des factures de vente et conditions g\u00e9n\u00e9rales Les taux de l&rsquo;int\u00e9r\u00eat l\u00e9gal applicables au second semestre\u202f2023 ont \u00e9t\u00e9 fix\u00e9s par un arr\u00eat\u00e9 publi\u00e9 au\u202fJournal officiel\u202fdu 30\u202fjuin\u202f2023. Ils s&rsquo;appliquent \u00e0 compter du 1er\u202fjuillet. Pour le 2\u00e8me semestre [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"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":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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