{"id":1339,"date":"2024-07-04T22:41:06","date_gmt":"2024-07-04T20:41:06","guid":{"rendered":"https:\/\/validool.org\/2024\/07\/5-questions-sur-le-facture-obligatoire-un-apercu\/"},"modified":"2024-09-19T09:16:15","modified_gmt":"2024-09-19T07:16:15","slug":"5-questions-sur-le-facture-obligatoire-un-apercu","status":"publish","type":"post","link":"https:\/\/validool.org\/fr\/2024\/07\/5-questions-sur-le-facture-obligatoire-un-apercu\/","title":{"rendered":"5 questions sur l’e-facture obligatoire.\nUn aper\u00e7u !"},"content":{"rendered":"\n

Introduction<\/strong><\/p>\n\n

Les entreprises sont confront\u00e9es au d\u00e9fi de d\u00e9cider quand l’e-facture est obligatoire.\nCet outil d’aide \u00e0 la d\u00e9cision a pour but de les y aider. <\/p>\n\n

Facteurs pertinents<\/strong><\/p>\n\n

Le destinataire et le fournisseur doivent \u00eatre des entreprises nationales.\nLes factures inf\u00e9rieures \u00e0 250 euros ou certaines prestations exon\u00e9r\u00e9es ne sont pas soumises \u00e0 l’obligation d’e-facture. <\/p>\n\n

Exigences sp\u00e9cifiques<\/strong><\/p>\n\n

Les personnes morales de droit public ou les prestations li\u00e9es \u00e0 un bien immobilier restent soumises \u00e0 l’obligation de facturation.\nToutefois, dans leur cas, une autre facture suffit. <\/p>\n\n

Pour les contrats permanents existants, une e-facture initiale doit \u00eatre \u00e9mise pour la d\u00e9duction de la TVA.<\/p>\n\n

Conclusion<\/strong><\/p>\n\n

L’outil d’aide \u00e0 la d\u00e9cision fournit une structure claire permettant de d\u00e9terminer quand l’e-facture est obligatoire.\nLes entreprises doivent s’assurer que tous les crit\u00e8res pertinents sont remplis pour \u00eatre en conformit\u00e9 avec les exigences l\u00e9gales. <\/p>\n\n

Note<\/strong><\/p>\n\n

Le 13 juin 2024,<\/a> le minist\u00e8re f\u00e9d\u00e9ral des Finances (BMF) a publi\u00e9<\/a> une lettre destin\u00e9e \u00e0 \u00eatre comment\u00e9e par les associations<\/a>.\nDans ce projet, il met en lumi\u00e8re l’\u00e9mission de factures conform\u00e9ment \u00e0 l’article 14 de la loi sur la TVA lors de l’introduction de la facture \u00e9lectronique obligatoire pour les transactions entre op\u00e9rateurs nationaux \u00e0 partir du 1er janvier 2025. <\/p>\n\n

\"Décision
Lignes directrices pour la facturation \u00e9lectronique B2B obligatoire en Allemagne, \u00e0 appliquer \u00e0 partir de 2028 au plus tard<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

Introduction Les entreprises sont confront\u00e9es au d\u00e9fi de d\u00e9cider quand l’e-facture est obligatoire. Cet outil d’aide \u00e0 la d\u00e9cision a […]<\/p>\n","protected":false},"author":1,"featured_media":1340,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"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":"disabled","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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[52,41],"tags":[55,57,56,58,53,54],"class_list":["post-1339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allemagne","category-e-facture","tag-b2b-fr","tag-diffusion-obligatoire","tag-e-facture","tag-periode-de-transition","tag-xrechnung-fr","tag-zugferd-fr"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/posts\/1339","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/comments?post=1339"}],"version-history":[{"count":4,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/posts\/1339\/revisions"}],"predecessor-version":[{"id":1374,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/posts\/1339\/revisions\/1374"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/media\/1340"}],"wp:attachment":[{"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/media?parent=1339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/categories?post=1339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/tags?post=1339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}