{"id":1344,"date":"2024-07-04T21:23:51","date_gmt":"2024-07-04T19:23:51","guid":{"rendered":"https:\/\/validool.org\/2024\/07\/facturation-electronique-b2b-obligatoire-a-partir-de-2025\/"},"modified":"2024-09-19T08:22:27","modified_gmt":"2024-09-19T06:22:27","slug":"facturation-electronique-b2b-obligatoire-a-partir-de-2025","status":"publish","type":"post","link":"https:\/\/validool.org\/fr\/2024\/07\/facturation-electronique-b2b-obligatoire-a-partir-de-2025\/","title":{"rendered":"Facturation \u00e9lectronique B2B obligatoire \u00e0 partir de 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1344\" class=\"elementor elementor-1344 elementor-1153\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7622ab47 e-flex e-con-boxed e-con e-parent\" data-id=\"7622ab47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e75dd33 elementor-widget elementor-widget-text-editor\" data-id=\"3e75dd33\" 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><strong>Introduction<\/strong><\/p>\n<p>A partir du 1er janvier 2025, d&rsquo;importants changements dans la facturation entre entrepreneurs (B2B) entreront en vigueur.<br \/>\nCes changements concernent tous les entrepreneurs en Allemagne, qu&rsquo;il s&rsquo;agisse de grandes entreprises ou de professions lib\u00e9rales.<br \/>\nA partir du 1er janvier 2025, tous les entrepreneurs devront pouvoir recevoir des factures \u00e9lectroniques (e-factures).<br \/>\nAu plus tard le 1er janvier 2028, seules les factures \u00e9lectroniques pourront \u00eatre \u00e9chang\u00e9es entre les entrepreneurs.   <\/p>\n<p>L&rsquo;introduction de la facture \u00e9lectronique en Allemagne est une \u00e9tape pr\u00e9paratoire \u00e0 la mise en place d&rsquo;un syst\u00e8me de d\u00e9claration \u00e9lectronique de la TVA, qui remplacera l&rsquo;actuelle d\u00e9claration pr\u00e9alable de TVA.<\/p>\n<p><strong>Exceptions<\/strong><\/p>\n<p>En vertu des nouvelles r\u00e8gles, les factures d&rsquo;un montant inf\u00e9rieur \u00e0 250 euros, les titres de transport et certains services exon\u00e9r\u00e9s de TVA sont exempt\u00e9s de l&rsquo;obligation d&rsquo;envoi de factures \u00e9lectroniques.<\/p>\n<p><strong>Format<\/strong><\/p>\n<p>Les factures \u00e9lectroniques doivent \u00eatre conformes \u00e0 la norme EN16931 et utiliser des formats tels que XRechnung ou ZUGFeRD.<br \/>\nD&rsquo;autres formats \u00e9lectroniques sont \u00e9galement autoris\u00e9s s&rsquo;ils sont interop\u00e9rables avec la norme EN16931. <\/p>\n<p><strong>P\u00e9riodes de transition<\/strong><\/p>\n<p>Jusqu&rsquo;au 31 d\u00e9cembre 2026, les factures papier ou PDF, ainsi que les autres formats structur\u00e9s tels que iDOC ou inHouse, restent autoris\u00e9s, mais uniquement avec l&rsquo;accord du destinataire.<br \/>\nA partir du 1er janvier 2025, l&rsquo;accord du destinataire restera n\u00e9cessaire pour les formats \u00e9lectroniques, sauf si la facture est \u00e9mise dans un format autoris\u00e9.<br \/>\nPour ces derni\u00e8res, il existe une obligation de r\u00e9ception.  <\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>Les nouvelles r\u00e8gles visent \u00e0 normaliser et \u00e0 simplifier les processus li\u00e9s \u00e0 la facturation \u00e9lectronique.<br \/>\nLes entreprises doivent anticiper les changements afin de se conformer aux exigences. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2e946 elementor-widget elementor-widget-image\" data-id=\"6e2e946\" 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<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/validool.org\/wp-content\/uploads\/2024\/09\/folie1_fr-1024x576.png\" class=\"attachment-large size-large wp-image-1346\" alt=\"Aide \u00e0 la d\u00e9cision pour savoir quand une e-facture doit \u00eatre obligatoirement \u00e9tablie en Allemagne.\" srcset=\"https:\/\/validool.org\/wp-content\/uploads\/2024\/09\/folie1_fr-1024x576.png 1024w, https:\/\/validool.org\/wp-content\/uploads\/2024\/09\/folie1_fr-300x169.png 300w, https:\/\/validool.org\/wp-content\/uploads\/2024\/09\/folie1_fr-768x432.png 768w, https:\/\/validool.org\/wp-content\/uploads\/2024\/09\/folie1_fr.png 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Aper\u00e7u de l'introduction de l'e-facture B2B en Allemagne<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Introduction A partir du 1er janvier 2025, d&rsquo;importants changements dans la facturation entre entrepreneurs (B2B) entreront en vigueur. Ces changements [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1346,"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":[55,57,56,59,61,58,60,53,54],"class_list":["post-1344","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-facturx-fr","tag-obligation-de-reception","tag-periode-de-transition","tag-pigiste","tag-xrechnung-fr","tag-zugferd-fr"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/posts\/1344","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=1344"}],"version-history":[{"count":2,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/posts\/1344\/revisions"}],"predecessor-version":[{"id":1348,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/posts\/1344\/revisions\/1348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/media\/1346"}],"wp:attachment":[{"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/media?parent=1344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/categories?post=1344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/validool.org\/fr\/wp-json\/wp\/v2\/tags?post=1344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}