{"id":2541,"date":"2023-11-20T13:43:41","date_gmt":"2023-11-20T12:43:41","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2541"},"modified":"2023-11-20T13:46:28","modified_gmt":"2023-11-20T12:46:28","slug":"nouveau-calendrier-pour-la-facture-electronique","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2541","title":{"rendered":"Nouveau calendrier pour la facture \u00e9lectronique\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2541\" class=\"elementor elementor-2541\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ac8228 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ac8228\" 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-bd46caf\" data-id=\"bd46caf\" 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-481b4c9 elementor-widget elementor-widget-heading\" data-id=\"481b4c9\" 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 de novembre 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-2dd0f55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2dd0f55\" 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-f9e971f\" data-id=\"f9e971f\" 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-8feafa0 elementor-widget elementor-widget-heading\" data-id=\"8feafa0\" 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-6c8f734 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c8f734\" 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-2053a48\" data-id=\"2053a48\" 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-deed359 elementor-widget elementor-widget-heading\" data-id=\"deed359\" 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\">Nouveau calendrier pour la facture \u00e9lectronique <\/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-18efa37 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18efa37\" 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-41c1566\" data-id=\"41c1566\" 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-1589219 elementor-widget elementor-widget-text-editor\" data-id=\"1589219\" 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><a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/16\/amendements\/1680A\/AN\/5395.pdf\">https:\/\/www.assemblee-nationale.fr\/dyn\/16\/amendements\/1680A\/AN\/5395.pdf<\/a><\/p><p class=\"MsoNormal\" style=\"line-height: 150%\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif;color: #222222\">Un communiqu\u00e9 de presse du gouvernement en date du 28 juillet 2023 a annonc\u00e9 le report de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique et de la transmission des donn\u00e9es de transaction (e-invoicing et e-reporting) sans pour autant en pr\u00e9ciser le calendrier.\u00a0<\/span><\/p><p>Dans le cadre du PLF (projet de loi de finances) 2024, un amendement du gouvernement est venu d\u00e9finir celui-ci :\u00a0<\/p><ul type=\"disc\"><li class=\"MsoNormal\" style=\"color: #222222;line-height: 150%\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif\">obligation d\u2019\u00e9mettre des factures \u00e9lectroniques \u00e0 compter du 1er septembre 2026 pour les grandes entreprises et les entreprises de taille interm\u00e9diaire ;\u00a0<\/span><\/li><li class=\"MsoNormal\" style=\"color: #222222;line-height: 150%\"><span style=\"font-size: 9.0pt;line-height: 150%;font-family: 'Arial',sans-serif\">obligation d\u2019\u00e9mettre des factures \u00e9lectroniques \u00e0 compter du 1er septembre 2027 pour les petites et moyennes entreprises et les microentreprises.\u00a0<\/span><\/li><\/ul><p><span style=\"font-size: 9.0pt;font-family: 'Arial',sans-serif;color: #222222\">La mise en \u0153uvre de la transmission des donn\u00e9es de transaction devrait suivre le m\u00eame calendrier. Il est pr\u00e9vu que, compte tenu de l\u2019enjeu pour les entreprises et en vue d\u2019un d\u00e9ploiement fiabilis\u00e9 du dispositif, les dates d\u2019entr\u00e9e en vigueur soient ajust\u00e9es d\u2019un trimestre, afin d\u2019assurer un d\u00e9ploiement fiabilis\u00e9. \u00a0<\/span><\/p><p><strong><u>Remarque<\/u><\/strong> : les PME et les microentreprises devront en tout \u00e9tat de cause avoir la capacit\u00e9 de recevoir des factures \u00e9lectroniques d\u00e8s le 1er septembre 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-5db3507 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5db3507\" 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-8f1ddba\" data-id=\"8f1ddba\" 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-28815c7 elementor-widget elementor-widget-image\" data-id=\"28815c7\" 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=\"768\" height=\"384\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Nouveau-calendrier-pour-la-facture-electronique--768x384.png\" class=\"attachment-medium_large size-medium_large wp-image-2546\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Nouveau-calendrier-pour-la-facture-electronique--768x384.png 768w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Nouveau-calendrier-pour-la-facture-electronique--300x150.png 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Nouveau-calendrier-pour-la-facture-electronique--1024x512.png 1024w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Nouveau-calendrier-pour-la-facture-electronique--1536x768.png 1536w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/Nouveau-calendrier-pour-la-facture-electronique--2048x1024.png 2048w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\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 de novembre 2023\u200b Actualit\u00e9s de gestion Nouveau calendrier pour la facture \u00e9lectronique https:\/\/www.assemblee-nationale.fr\/dyn\/16\/amendements\/1680A\/AN\/5395.pdf Un communiqu\u00e9 de presse du gouvernement en date du 28 juillet 2023 a annonc\u00e9 le report de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique et de la transmission des donn\u00e9es de transaction (e-invoicing et e-reporting) sans pour autant en pr\u00e9ciser [&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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