{"id":18433,"date":"2024-04-11T14:00:00","date_gmt":"2024-04-11T12:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2024\/04\/11\/report-des-nouvelles-mentions-obligatoires-sur-les-factures\/"},"modified":"2024-06-11T12:02:09","modified_gmt":"2024-06-11T10:02:09","slug":"report-des-nouvelles-mentions-obligatoires-sur-les-factures","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2024\/04\/11\/report-des-nouvelles-mentions-obligatoires-sur-les-factures\/","title":{"rendered":"Report des nouvelles mentions obligatoires sur les factures"},"content":{"rendered":"

Dans le cadre de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique, quatre\u00a0nouvelles mentions obligatoires devront figurer sur les factures\u00a0:
– le num\u00e9ro Siren du fournisseur ou du prestataire et de son client\u00a0;
– la nature de l\u2019op\u00e9ration (livraison de bien, prestation de services ou mixte)\u00a0;
– le cas \u00e9ch\u00e9ant, l\u2019option pour le paiement de la TVA d\u2019apr\u00e8s les d\u00e9bits\u00a0;
– l\u2019adresse de livraison des biens si elle est diff\u00e9rente de celle du client.<\/p>\n

L\u2019int\u00e9gration de ces mentions sur les factures \u00e9tait pr\u00e9vue, selon les entreprises, \u00e0 compter du 1er<\/sup>\u00a0juillet\u00a02024, du 1er<\/sup>\u00a0janvier\u00a02025 ou du 1er<\/sup>\u00a0janvier\u00a02026. Finalement, elle est repouss\u00e9e, conform\u00e9ment au nouveau calendrier de d\u00e9ploiement des obligations d\u2019\u00e9mission de factures \u00e9lectroniques et de transmission \u00e0 l\u2019administration fiscale des autres donn\u00e9es de transaction (e-reporting), \u00e0 savoir\u00a0:
– au 1er<\/sup>\u00a0septembre\u00a02026 pour les grandes entreprises, les entreprises de taille interm\u00e9diaire et les groupes TVA\u00a0;
– au 1er<\/sup>\u00a0septembre\u00a02027 pour les petites et moyennes entreprises et les micro-entreprises.<\/p>\n

\n Rappel :<\/span> les entreprises et les professionnels devront avoir la capacit\u00e9, quelle que soit leur taille, de recevoir des factures \u00e9lectroniques \u00e0 compter du 1er<\/sup>\u00a0septembre\u00a02026.<\/p>\n


\n D\u00e9cret n\u00b0\u00a02024-266 du 25\u00a0mars\u00a02024, JO du\u00a027
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2024<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00c0 l\u2019instar du report de la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique, les nouvelles mentions impos\u00e9es par la r\u00e9glementation devront figurer sur les factures, selon les entreprises, \u00e0 compter du 1\u00a0septembre\u00a02026 ou du 1\u00a0septembre\u00a02027 seulement.<\/p>\n","protected":false},"author":5,"featured_media":18434,"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":[38,35],"tags":[32],"class_list":["post-18433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-juridique","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18433","targetHints":{"allow":["GET"]}}],"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=18433"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18433\/revisions"}],"predecessor-version":[{"id":18441,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/18433\/revisions\/18441"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/18434"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=18433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=18433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=18433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}