{"id":15803,"date":"2022-10-26T14:00:00","date_gmt":"2022-10-26T12:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2022\/10\/26\/de-nouvelles-mentions-obligatoires-sur-les-factures\/"},"modified":"2022-12-14T12:00:18","modified_gmt":"2022-12-14T11:00:18","slug":"de-nouvelles-mentions-obligatoires-sur-les-factures","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/10\/26\/de-nouvelles-mentions-obligatoires-sur-les-factures\/","title":{"rendered":"De nouvelles mentions obligatoires sur les factures"},"content":{"rendered":"

Un d\u00e9cret publi\u00e9 r\u00e9cemment pr\u00e9voit qu\u2019un certain nombre de nouvelles mentions obligatoires compl\u00e9mentaires devront figurer sur les factures.<\/p>\n

Ainsi, devront \u00eatre indiqu\u00e9s sur les factures\u00a0:
– le num\u00e9ro SIREN du client (num\u00e9ro \u00e0 9\u00a0chiffres constituant l\u2019identifiant d\u2019une entreprise)\u00a0;
– l\u2019adresse de livraison des biens vendus si elle est diff\u00e9rente de l\u2019adresse du client\u00a0;
– l\u2019information selon laquelle les op\u00e9rations objet de la facture sont constitu\u00e9es exclusivement de livraisons de biens, exclusivement de prestations de services ou de ces deux cat\u00e9gories d\u2019op\u00e9rations\u00a0;
– la mention \u00ab\u00a0Option pour le paiement de la taxe d\u2019apr\u00e8s les d\u00e9bits\u00a0\u00bb en cas d\u2019option pour ce mode de paiement de la TVA.<\/p>\n

\n \u00c0 noter :<\/span> le d\u00e9cret pr\u00e9voyant ces nouvelles mentions obligatoires porte sur la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique entre entreprises assujetties \u00e0 la TVA, qui entre en vigueur \u00e0 compter du 1er<\/sup> juillet 2024 pour les grandes entreprises et les groupes TVA, \u00e0 compter du 1er<\/sup> janvier 2025 pour les entreprises de taille interm\u00e9diaire et \u00e0 compter du 1er<\/sup> janvier 2026 pour les PME. Ces nouvelles mentions ne devront \u00eatre int\u00e9gr\u00e9es dans les factures qu\u2019\u00e0 compter de ces dates. <\/p>\n


\n D\u00e9cret n\u00b0\u00a02022-1299 du 7\u00a0octobre\u00a02022, JO du\u00a09
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans le cadre de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique, quatre nouvelles mentions obligatoires devront, \u00e0 l\u2019avenir, figurer sur les factures.<\/p>\n","protected":false},"author":5,"featured_media":15804,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[40,35],"tags":[],"class_list":["post-15803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","category-juridique","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/15803"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=15803"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/15803\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/15804"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=15803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=15803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=15803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}