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",{"text":314,"type":233,"marks":315},"Il faut identifier l’écart, l’attribuer au bon interlocuteur et traiter la part validée sans attendre la clôture.",[316],{"type":317},"bold",{"type":227,"attrs":319,"content":321},{"textAlign":26,"key":320},"p-1",[322,324],{"text":323,"type":233},"Référence de commande absente, montant différent du bon de livraison, validation manquante ou coordonnées bancaires modifiées, ces écarts ne se traitent pas tous de la même manière. ",{"text":325,"type":233,"marks":326},"Voici comment les classer, les résoudre et protéger vos paiements sans ralentir toute la chaîne.",[327],{"type":317},{"type":329,"attrs":330},"blok",{"id":331,"body":332},"32f2e9f3-c5e9-4854-8008-a7d706f3be0c",[333],{"_uid":334,"text":335,"color":336,"title":337,"component":338},"i-3c5686e1-95e2-43f4-9f9d-650c4e8702f6","- Une anomalie signale un écart à vérifier, **mais ne signifie pas nécessairement que la facture est fausse**.\n- Les anomalies se répartissent généralement en quatre familles: données manquantes, montants divergents, fournisseur incorrect et approbations incomplètes.\n- Le rapprochement entre la commande, la réception et la facture permet d’identifier les écarts **avant la mise en paiement**.\n- Chaque anomalie doit être **attribuée à un responsable** et **associée à une échéance**.\n- Si une partie de la facture ne fait l’objet d’aucun litige, vous pouvez la régler séparément, après avoir **validé le montant concerné et documenté la décision**.\n- Une solution efficace **doit gérer les exceptions**, pas seulement les factures parfaitement conformes.","orange","📌 À retenir","callout",{"type":340,"attrs":341,"content":343},"heading",{"level":342,"textAlign":26},2,[344],{"text":345,"type":233,"marks":346},"Une facture en anomalie est-elle une facture à rejeter ?",[347],{"type":317},{"type":227,"attrs":349,"content":351},{"textAlign":26,"key":350},"p-2",[352,354,358],{"text":353,"type":233},"Non. 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",{"text":999,"type":233,"marks":1000},"La comptabilité n’a plus besoin de ressaisir chaque facture pour repérer les premiers écarts.",[1001],{"type":317},{"type":340,"attrs":1003,"content":1004},{"level":378,"textAlign":26},[1005],{"text":1006,"type":233,"marks":1007},"Comment utiliser des seuils de tolérance ?",[1008],{"type":317},{"type":227,"attrs":1010,"content":1012},{"textAlign":26,"key":1011},"p-64",[1013],{"text":1014,"type":233},"Tous les écarts ne justifient pas une intervention manuelle. Une différence minime de quantité ou de prix peut être acceptée automatiquement si elle reste dans un seuil défini à l’avance.",{"type":227,"attrs":1016,"content":1018},{"textAlign":26,"key":1017},"p-65",[1019,1021,1025],{"text":1020,"type":233},"Au-delà de ce seuil, la facture bascule en revue. 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",{"text":1058,"type":233,"marks":1059},"Retrouvez le détail du calendrier de la ",[1060],{"type":317},{"text":1062,"type":233,"marks":1063},"réforme de la facturation électronique",[1064,1067],{"type":637,"attrs":1065},{"href":1066,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.spendesk.com/fr/blog/facturation-electronique/",{"type":317},{"text":1069,"type":233,"marks":1070}," dans notre article dédié.",[1071],{"type":317},{"type":227,"attrs":1073,"content":1074},{"textAlign":26,"key":350},[1075,1077,1081],{"text":1076,"type":233},"Les factures transitent par une ",{"text":1078,"type":233,"marks":1079},"PA (Plateforme Agréée)",[1080],{"type":317},{"text":1082,"type":233},", directement ou par l’intermédiaire d’une solution compatible. Les équipes doivent donc apprendre à traiter les anomalies qui peuvent apparaître dans les données de facture, les statuts de transmission ou les contrôles de conformité.",{"type":227,"attrs":1084,"content":1085},{"textAlign":26,"key":362},[1086],{"text":1087,"type":233},"Spendesk est enregistrée comme PA en France et accompagne la gestion des factures fournisseurs dans ce nouvel environnement.",{"type":340,"attrs":1089,"content":1090},{"level":342,"textAlign":26},[1091],{"text":1092,"type":233,"marks":1093},"Comment attribuer chaque anomalie à la bonne personne ?",[1094],{"type":317},{"type":227,"attrs":1096,"content":1097},{"textAlign":26,"key":368},[1098,1100],{"text":1099,"type":233},"Une anomalie sans responsable ni échéance reste bloquée. ",{"text":1101,"type":233,"marks":1102},"Chaque exception doit donc recevoir un propriétaire, une action attendue et une date limite.",[1103],{"type":317},{"type":227,"attrs":1105,"content":1106},{"textAlign":26,"key":386},[1107],{"text":1108,"type":233},"La répartition peut suivre la nature de l’écart :",{"type":651,"content":1110},[1111,1122,1133,1143,1154],{"type":654,"content":1112},[1113],{"type":227,"attrs":1114,"content":1115},{"textAlign":26,"key":398},[1116,1120],{"text":1117,"type":233,"marks":1118},"Service achats",[1119],{"type":317},{"text":1121,"type":233}," pour les différences de prix, de quantité ou de conditions commerciales ;",{"type":654,"content":1123},[1124],{"type":227,"attrs":1125,"content":1126},{"textAlign":26,"key":404},[1127,1131],{"text":1128,"type":233,"marks":1129},"Réception ou magasin",[1130],{"type":317},{"text":1132,"type":233}," pour les écarts entre le bon de livraison et la facture ;",{"type":654,"content":1134},[1135],{"type":227,"attrs":1136,"content":1137},{"textAlign":26,"key":429},[1138,1141],{"text":279,"type":233,"marks":1139},[1140],{"type":317},{"text":1142,"type":233}," pour les mentions légales, la numérotation et la TVA ;",{"type":654,"content":1144},[1145],{"type":227,"attrs":1146,"content":1147},{"textAlign":26,"key":441},[1148,1152],{"text":1149,"type":233,"marks":1150},"Responsable budgétaire",[1151],{"type":317},{"text":1153,"type":233}," pour les validations et les dépassements de budget ;",{"type":654,"content":1155},[1156],{"type":227,"attrs":1157,"content":1158},{"textAlign":26,"key":454},[1159,1163],{"text":1160,"type":233,"marks":1161},"Fournisseur",[1162],{"type":317},{"text":1164,"type":233}," pour les coordonnées bancaires, les avoirs et les factures rectificatives.",{"type":340,"attrs":1166,"content":1167},{"level":378,"textAlign":26},[1168],{"text":1169,"type":233,"marks":1170},"Pourquoi prévoir une règle d’escalade ?",[1171],{"type":317},{"type":227,"attrs":1173,"content":1174},{"textAlign":26,"key":475},[1175],{"text":1176,"type":233},"Une facture peut rester bloquée même lorsqu’elle a été attribuée, simplement parce que le responsable ne répond pas à temps.",{"type":227,"attrs":1178,"content":1179},{"textAlign":26,"key":486},[1180,1182],{"text":1181,"type":233},"Prévoyez une règle d’escalade. Après le délai fixé, le dossier doit remonter au manager, au responsable achats ou au contrôleur de gestion. ",{"text":1183,"type":233,"marks":1184},"Une relance structurée vaut mieux qu’une facture oubliée dans une boîte mail.",[1185],{"type":317},{"type":340,"attrs":1187,"content":1188},{"level":378,"textAlign":26},[1189],{"text":1190,"type":233,"marks":1191},"Comment calculer le délai de résolution ?",[1192],{"type":317},{"type":227,"attrs":1194,"content":1195},{"textAlign":26,"key":497},[1196],{"text":1197,"type":233},"Le délai doit être défini à partir de l’échéance de paiement, et non de la date à laquelle l’anomalie a été remarquée.",{"type":227,"attrs":1199,"content":1200},{"textAlign":26,"key":511},[1201,1202,1209],{"text":874,"type":233},{"text":1203,"type":233,"marks":1204},"Code de commerce, à l’article L441-10",[1205,1208],{"type":637,"attrs":1206},{"href":1207,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414392",{"type":317},{"text":1210,"type":233},", prévoit notamment un délai maximal de 60 jours à compter de la date d’émission de la facture, ou de 45 jours fin de mois lorsque cette possibilité est prévue par le contrat. À défaut de disposition spécifique, le délai de paiement est généralement fixé à 30 jours.",{"type":227,"attrs":1212,"content":1213},{"textAlign":26,"key":520},[1214,1216,1220],{"text":1215,"type":233},"Un retard peut entraîner des pénalités ainsi qu’une indemnité forfaitaire de ",{"text":1217,"type":233,"marks":1218},"40 € pour frais de recouvrement",[1219],{"type":317},{"text":395,"type":233},{"type":227,"attrs":1222,"content":1223},{"textAlign":26,"key":529},[1224,1226],{"text":1225,"type":233},"Prenons une facture dont l’échéance intervient dans quinze jours. Si un écart de prix est détecté aujourd’hui, attribuez-le immédiatement au service achats avec un délai de résolution de cinq jours ouvrés. ",{"text":1227,"type":233,"marks":1228},"Vous conservez ainsi une marge pour demander un avoir ou corriger la facture avant le paiement.",[1229],{"type":317},{"type":340,"attrs":1231,"content":1232},{"level":342,"textAlign":26},[1233],{"text":1234,"type":233,"marks":1235},"Peut-on payer la partie non contestée d’une facture ?",[1236],{"type":317},{"type":227,"attrs":1238,"content":1239},{"textAlign":26,"key":540},[1240,1242],{"text":1241,"type":233},"Oui, lorsque le montant non contesté est certain et que le paiement partiel est formalisé avec le fournisseur. ",{"text":1243,"type":233,"marks":1244},"Un litige sur une ligne ne doit pas automatiquement immobiliser toute la facture.",[1245],{"type":317},{"type":227,"attrs":1247,"content":1248},{"textAlign":26,"key":549},[1249],{"text":1250,"type":233},"La méthode consiste à :",{"type":885,"attrs":1252,"content":1253},{"order":471,"key":887},[1254,1261,1268,1275,1282,1289],{"type":654,"content":1255},[1256],{"type":227,"attrs":1257,"content":1258},{"textAlign":26,"key":558},[1259],{"text":1260,"type":233},"identifier les lignes conformes ;",{"type":654,"content":1262},[1263],{"type":227,"attrs":1264,"content":1265},{"textAlign":26,"key":569},[1266],{"text":1267,"type":233},"confirmer le montant réellement dû ;",{"type":654,"content":1269},[1270],{"type":227,"attrs":1271,"content":1272},{"textAlign":26,"key":578},[1273],{"text":1274,"type":233},"obtenir la validation du paiement partiel ;",{"type":654,"content":1276},[1277],{"type":227,"attrs":1278,"content":1279},{"textAlign":26,"key":587},[1280],{"text":1281,"type":233},"régler la partie non contestée à l’échéance ;",{"type":654,"content":1283},[1284],{"type":227,"attrs":1285,"content":1286},{"textAlign":26,"key":598},[1287],{"text":1288,"type":233},"traiter séparément la ligne litigieuse ;",{"type":654,"content":1290},[1291],{"type":227,"attrs":1292,"content":1293},{"textAlign":26,"key":607},[1294],{"text":1295,"type":233},"demander un avoir ou une facture rectificative si l’écart est confirmé.",{"type":340,"attrs":1297,"content":1298},{"level":378,"textAlign":26},[1299],{"text":1300,"type":233,"marks":1301},"Pourquoi éviter le blocage intégral ?",[1302],{"type":317},{"type":227,"attrs":1304,"content":1305},{"textAlign":26,"key":616},[1306,1308,1312],{"text":1307,"type":233},"Suspendre une facture entière pour un écart mineur peut exposer l’entreprise à des pénalités sur ",{"text":1309,"type":233,"marks":1310},"un montant qui n’est pourtant pas contesté",[1311],{"type":317},{"text":395,"type":233},{"type":227,"attrs":1314,"content":1315},{"textAlign":26,"key":629},[1316],{"text":1317,"type":233},"Cette pratique peut également dégrader la relation avec le fournisseur, retarder les approvisionnements et compliquer la clôture.",{"type":340,"attrs":1319,"content":1320},{"level":378,"textAlign":26},[1321],{"text":1322,"type":233,"marks":1323},"Exemple de paiement partiel",[1324],{"type":317},{"type":227,"attrs":1326,"content":1327},{"textAlign":26,"key":646},[1328],{"text":1329,"type":233},"Une facture de 12 400 € comporte une ligne de 600 € contestée pour un écart de quantité. Les 11 800 € restants correspondent à des biens reçus et validés.",{"type":227,"attrs":1331,"content":1332},{"textAlign":26,"key":658},[1333,1335,1339],{"text":1334,"type":233},"Après validation du montant non contesté et accord avec le fournisseur, vous pouvez régler ",{"text":1336,"type":233,"marks":1337},"11 800 € à l’échéance",[1338],{"type":317},{"text":1340,"type":233}," et traiter les 600 € séparément.",{"type":227,"attrs":1342,"content":1343},{"textAlign":26,"key":666},[1344,1346],{"text":1345,"type":233},"Conservez la décision de paiement, le détail du rapprochement et les échanges avec le fournisseur. ",{"text":1347,"type":233,"marks":1348},"Chaque étape doit rester compréhensible plusieurs mois après l’opération.",[1349],{"type":317},{"type":340,"attrs":1351,"content":1352},{"level":342,"textAlign":26},[1353],{"text":1354,"type":233,"marks":1355},"Comment choisir un outil de traitement des factures pour une PME ?",[1356],{"type":317},{"type":329,"attrs":1358},{"id":410,"body":1359},[1360],{"_uid":1361,"asset":1362,"caption":52,"component":419},"i-44a0c26b-9b31-410b-ae9d-907ae28d007d",{"id":1363,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1364,"copyright":52,"fieldtype":208,"meta_data":1365,"is_external_url":29},178487793044054,"https://a.storyblok.com/f/146026/2121x1414/5437f320f3/gobd-verfahrensdokumentation-team-buchhaltung.jpg",{},{"type":227,"attrs":1367,"content":1368},{"textAlign":26,"key":674},[1369,1371,1375],{"text":1370,"type":233},"Le bon outil ne se limite pas à traiter les factures conformes. Il doit aussi ",{"text":1372,"type":233,"marks":1373},"organiser les exceptions, les validations et les paiements associés",[1374],{"type":317},{"text":395,"type":233},{"type":227,"attrs":1377,"content":1378},{"textAlign":26,"key":682},[1379],{"text":1380,"type":233},"Pour une PME de 50 à 250 salariés, vérifiez en priorité les six critères suivants.",{"type":340,"attrs":1382,"content":1383},{"level":378,"textAlign":26},[1384],{"text":1385,"type":233,"marks":1386},"L’extraction automatique des données",[1387],{"type":317},{"type":227,"attrs":1389,"content":1390},{"textAlign":26,"key":690},[1391],{"text":1392,"type":233},"L’outil doit extraire les informations essentielles sans ressaisie :",{"type":651,"content":1394},[1395,1402,1409,1416,1423,1430,1437],{"type":654,"content":1396},[1397],{"type":227,"attrs":1398,"content":1399},{"textAlign":26,"key":698},[1400],{"text":1401,"type":233},"fournisseur ;",{"type":654,"content":1403},[1404],{"type":227,"attrs":1405,"content":1406},{"textAlign":26,"key":706},[1407],{"text":1408,"type":233},"numéro de facture ;",{"type":654,"content":1410},[1411],{"type":227,"attrs":1412,"content":1413},{"textAlign":26,"key":712},[1414],{"text":1415,"type":233},"date ;",{"type":654,"content":1417},[1418],{"type":227,"attrs":1419,"content":1420},{"textAlign":26,"key":729},[1421],{"text":1422,"type":233},"montants HT et TTC ;",{"type":654,"content":1424},[1425],{"type":227,"attrs":1426,"content":1427},{"textAlign":26,"key":739},[1428],{"text":1429,"type":233},"TVA ;",{"type":654,"content":1431},[1432],{"type":227,"attrs":1433,"content":1434},{"textAlign":26,"key":747},[1435],{"text":1436,"type":233},"lignes de facturation ;",{"type":654,"content":1438},[1439],{"type":227,"attrs":1440,"content":1441},{"textAlign":26,"key":755},[1442],{"text":1443,"type":233},"coordonnées bancaires.",{"type":340,"attrs":1445,"content":1446},{"level":378,"textAlign":26},[1447],{"text":1448,"type":233,"marks":1449},"Le rapprochement à trois voies",[1450],{"type":317},{"type":227,"attrs":1452,"content":1453},{"textAlign":26,"key":763},[1454,1456,1460],{"text":1455,"type":233},"Le système doit pouvoir comparer automatiquement ",{"text":1457,"type":233,"marks":1458},"la commande, la réception et la facture",[1459],{"type":317},{"text":1461,"type":233},", avec des seuils de tolérance adaptés à votre activité.",{"type":340,"attrs":1463,"content":1464},{"level":378,"textAlign":26},[1465],{"text":1466,"type":233,"marks":1467},"Des workflows d’approbation configurables",[1468],{"type":317},{"type":227,"attrs":1470,"content":1471},{"textAlign":26,"key":771},[1472],{"text":1473,"type":233},"Les circuits doivent pouvoir varier selon :",{"type":651,"content":1475},[1476,1483,1490,1497,1504,1511],{"type":654,"content":1477},[1478],{"type":227,"attrs":1479,"content":1480},{"textAlign":26,"key":779},[1481],{"text":1482,"type":233},"l’entité ;",{"type":654,"content":1484},[1485],{"type":227,"attrs":1486,"content":1487},{"textAlign":26,"key":785},[1488],{"text":1489,"type":233},"le service ;",{"type":654,"content":1491},[1492],{"type":227,"attrs":1493,"content":1494},{"textAlign":26,"key":791},[1495],{"text":1496,"type":233},"le montant ;",{"type":654,"content":1498},[1499],{"type":227,"attrs":1500,"content":1501},{"textAlign":26,"key":806},[1502],{"text":1503,"type":233},"le centre de coûts ;",{"type":654,"content":1505},[1506],{"type":227,"attrs":1507,"content":1508},{"textAlign":26,"key":812},[1509],{"text":1510,"type":233},"le type de dépense ;",{"type":654,"content":1512},[1513],{"type":227,"attrs":1514,"content":1515},{"textAlign":26,"key":831},[1516],{"text":1517,"type":233},"le responsable budgétaire.",{"type":340,"attrs":1519,"content":1520},{"level":378,"textAlign":26},[1521],{"text":1522,"type":233,"marks":1523},"Une gestion claire des anomalies",[1524],{"type":317},{"type":227,"attrs":1526,"content":1527},{"textAlign":26,"key":837},[1528,1530],{"text":1529,"type":233},"Chaque dossier doit afficher son statut, son responsable, l’action attendue et l’échéance associée. ",{"text":1531,"type":233,"marks":1532},"Une facture en exception ne doit pas disparaître dans une file d’attente indistincte.",[1533],{"type":317},{"type":340,"attrs":1535,"content":1536},{"level":378,"textAlign":26},[1537],{"text":1538,"type":233,"marks":1539},"Un paiement fournisseur intégré",[1540],{"type":317},{"type":227,"attrs":1542,"content":1543},{"textAlign":26,"key":854},[1544],{"text":1545,"type":233},"Le paiement SEPA doit pouvoir être déclenché une fois la facture validée, sans rupture entre l’approbation et le règlement.",{"type":340,"attrs":1547,"content":1548},{"level":378,"textAlign":26},[1549],{"text":1550,"type":233,"marks":1551},"Une traçabilité complète et une conformité réglementaire",[1552],{"type":317},{"type":227,"attrs":1554,"content":1555},{"textAlign":26,"key":871},[1556,1558,1565],{"text":1557,"type":233},"L’outil doit conserver les documents, les validations, les modifications et les paiements associés. Il doit également accompagner la mise en œuvre de la ",{"text":1559,"type":233,"marks":1560},"facturation électronique obligatoire",[1561,1564],{"type":637,"attrs":1562},{"href":1563,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.economie.gouv.fr/tout-savoir-sur-la-facturation-electronique-pour-les-entreprises",{"type":317},{"text":395,"type":233},{"type":227,"attrs":1567,"content":1568},{"textAlign":26,"key":893},[1569,1571],{"text":1570,"type":233},"Pour une PME, la rapidité de déploiement et l’intégration avec l’outil comptable comptent autant que la liste des fonctionnalités. ",{"text":1572,"type":233,"marks":1573},"Une solution difficile à mettre en place ne résoudra pas les blocages de votre clôture à court terme.",[1574],{"type":317},{"type":340,"attrs":1576,"content":1577},{"level":342,"textAlign":26},[1578],{"text":1579,"type":233,"marks":1580},"Comment Spendesk aide-t-elle à traiter les factures en anomalie ?",[1581],{"type":317},{"type":227,"attrs":1583,"content":1584},{"textAlign":26,"key":901},[1585,1587,1591],{"text":1586,"type":233},"Spendesk réunit l’extraction des données, le rapprochement, les circuits d’approbation et le paiement fournisseur dans ",{"text":1588,"type":233,"marks":1589},"un même environnement de traitement",[1590],{"type":317},{"text":395,"type":233},{"type":227,"attrs":1593,"content":1594},{"textAlign":26,"key":909},[1595],{"text":1596,"type":233},"Les workflows peuvent être configurés par entité, service, montant ou seuil de dépense. Les factures conformes suivent leur circuit habituel, tandis que les documents en exception sont orientés vers la personne qui doit intervenir.",{"type":227,"attrs":1598,"content":1599},{"textAlign":26,"key":915},[1600,1602],{"text":1601,"type":233},"La plateforme peut également rattacher les justificatifs, conserver les validations et exporter les données vers l’outil comptable. ",{"text":1603,"type":233,"marks":1604},"Les équipes finance concentrent ainsi leur attention sur les factures qui nécessitent réellement une décision.",[1605],{"type":317},{"type":227,"attrs":1607,"content":1608},{"textAlign":26,"key":926},[1609,1611,1618,1620,1627],{"text":1610,"type":233},"Pour approfondir le sujet, consultez notre article sur le ",{"text":1612,"type":233,"marks":1613},"processus de traitement des factures fournisseurs",[1614,1617],{"type":637,"attrs":1615},{"href":1616,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.spendesk.com/fr/blog/processus-de-traitement-des-factures-fournisseurs/",{"type":317},{"text":1619,"type":233}," et notre comparatif du ",{"text":1621,"type":233,"marks":1622},"meilleur logiciel de facturation électronique pour les PME en France",[1623,1626],{"type":637,"attrs":1624},{"href":1625,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.spendesk.com/fr/blog/meilleur-logiciel-de-facturation-electronique-pour-pme-en-france-comparatif-2026/",{"type":317},{"text":395,"type":233},{"type":340,"attrs":1629,"content":1630},{"level":342,"textAlign":26},[1631],{"text":1632,"type":233,"marks":1633},"Traitez les anomalies sans ralentir vos paiements",[1634],{"type":317},{"type":227,"attrs":1636,"content":1637},{"textAlign":26,"key":939},[1638,1640],{"text":1639,"type":233},"Une facture en anomalie ne doit pas faire dérailler toute votre chaîne fournisseurs. ",{"text":1641,"type":233,"marks":1642},"Le bon réflexe consiste à isoler l’écart, donner un responsable au dossier et préserver le paiement de ce qui est dû.",[1643],{"type":317},{"type":227,"attrs":1645,"content":1646},{"textAlign":26,"key":949},[1647],{"text":1648,"type":233},"Avec des contrôles automatisés, des validations claires et des justificatifs rattachés aux bonnes transactions, la Finance peut traiter les exceptions sans perdre de vue ses échéances.",{"type":227,"attrs":1650,"content":1651},{"textAlign":26,"key":957},[1652,1659],{"text":1653,"type":233,"marks":1654},"Découvrez comment Spendesk peut vous aider à automatiser le traitement de vos factures fournisseurs",[1655,1658],{"type":637,"attrs":1656},{"href":1657,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.spendesk.com/fr/",{"type":317},{"text":395,"type":233,"marks":1660},[1661],{"type":637,"attrs":1662},{"href":1657,"uuid":26,"anchor":26,"target":640,"linktype":212},{"name":1664,"created_at":1665,"published_at":16,"updated_at":1666,"id":1667,"uuid":1668,"content":1669,"slug":1676,"full_slug":1677,"sort_by_date":26,"position":27,"tag_list":1678,"is_startpage":29,"parent_id":1679,"meta_data":26,"group_id":1680,"first_published_at":1681,"release_id":26,"lang":33,"path":26,"alternates":1682,"default_full_slug":1683,"translated_slugs":1684,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1670,"icon":1671,"name":1664,"component":1675},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1672,"alt":1673,"name":52,"focus":52,"title":52,"filename":1674,"copyright":52,"fieldtype":208,"is_external_url":29},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[1685,1686,1687],{"path":1683,"name":26,"lang":33,"published":26},{"path":1683,"name":26,"lang":39,"published":26},{"path":1683,"name":26,"lang":41,"published":26},[33],[1690],{"_uid":1691,"asset":1692,"caption":52,"component":419},"f97c97b5-6af7-4336-a8e6-1af1c295d7cc",{"id":1693,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1694,"copyright":52,"fieldtype":208,"meta_data":1695,"is_external_url":29},189715736017091,"https://a.storyblok.com/f/146026/1376x768/70790349e9/image1.png",{},[],"2026-09-05 00:00",[],"Factures fournisseurs en anomalie, identifiez les écarts, automatisez les contrôles et traitez les litiges sans retarder vos paiements.",[],[1702],{"cta":1703,"_uid":1704,"items":1705,"heading":1792,"reverse":29,"component":1819,"sectionSettings":1820},[],"302c4b49-3811-4692-8939-e38c44435b6a",[1706,1729,1749,1771],{"_uid":1707,"hide":29,"title":1708,"component":1709,"description":1710},"586feb90-1418-41b9-aa88-8bc7a065973d","Comment traiter une facture fournisseur en anomalie ?","faqItem",{"type":224,"attrs":1711,"content":1712},{"backgroundColor":26},[1713,1724],{"type":227,"attrs":1714,"content":1715},{"textAlign":26,"key":229},[1716,1718,1722],{"text":1717,"type":233},"Commencez par identifier la nature de l’écart, puis vérifiez la commande, la livraison, le contrat et les informations du fournisseur. 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Elle tient compte de l'ensemble du processus d'achat : approbations d'achat, méthodes de paiement, traitement des factures, note de frais, réconciliation des justificatifs, catégorisation des dépenses, taux de TVA, etc. pour une bonne tenue de la comptabilité.",{"type":3293},{"type":3293},{"text":3322,"type":233},"Les outils de gestion des dépenses deviennent nécessaires lorsque le nombre d'employés augmente et que l'équipe finance a besoin d'une meilleure visibilité et d'un meilleur contrôle de la trésorerie. Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":3293},{"type":3293},{"text":3326,"type":233},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":3328,"title":3329,"component":1709,"description":3330},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":224,"content":3331},[3332,3336,3340,3349,3353,3357,3366,3370,3374,3378,3382],{"type":227,"content":3333},[3334],{"text":3335,"type":233},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":227,"content":3337},[3338],{"text":3339,"type":233},"Il s'agit notamment de cartes de débit pour remplacer les cartes bancaires traditionnelles, de cartes virtuelles pour les achats en ligne et de notes de frais automatisées pour les achats imprévus.",{"type":227,"content":3341},[3342,3346,3347],{"text":3343,"type":233,"marks":3344},"Pour les employés",[3345],{"type":317},{"type":3293},{"text":3348,"type":233},"Les employés n'ont plus besoin d'avancer de l'argent. Ils demandent simplement des fonds pour un achat particulier et peuvent utiliser leur carte Spendesk physique ou virtuelle pour effectuer le paiement.",{"type":227,"content":3350},[3351],{"text":3352,"type":233},"Si, pour quelque raison que ce soit, l'employé ne peut pas utiliser sa carte Spendesk, il prend une photo du justificatif via l'application mobile et crée une note de frais en temps réel.",{"type":227,"content":3354},[3355],{"text":3356,"type":233},"Elle est envoyée directement à son responsable pour validation, puis à l'équipe financière.",{"type":227,"content":3358},[3359,3363,3364],{"text":3360,"type":233,"marks":3361},"Pour les équipes financières",[3362],{"type":317},{"type":3293},{"text":3365,"type":233},"Chaque employé a son propre profil sur Spendesk et son propre budget. Contrairement aux cartes bancaires classiques, vous savez en temps réel qui dépense quoi.",{"type":227,"content":3367},[3368],{"text":3369,"type":233},"Spendesk permet aux contrôleurs de créer des limites de dépenses et des approbations préalables. Par exemple, les décideurs et responsables auront un niveau de dépenses préapprouvé, différent de celui des autres collaborateurs.",{"type":227,"content":3371},[3372],{"text":3373,"type":233},"Si un employé a besoin de revoir son budget pré-approuvé, il peut en faire la demande à son responsable via l'application mobile ou web.",{"type":227,"content":3375},[3376],{"text":3377,"type":233},"Les équipes financières peuvent suivre l'ensemble des dépenses et assurer ainsi le suivi des reçus ou factures manquantes, en envoyant des rappels aux employés.",{"type":227,"content":3379},[3380],{"text":3381,"type":233},"Le suivi des dépenses est également plus facile car les équipes financières peuvent regrouper les dépenses et leur attribuer les bons taux de TVA et comptes de charges, avant de tout exporter en quelques clics vers leurs outils comptables.",{"type":227,"content":3383},[3384],{"text":3385,"type":233},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la rendant complète, intuitive et efficace.",[3387],{"cta":3388,"_uid":3389,"title":3390,"eyebrow":3397,"subtitle":3400,"component":340,"textAlign":52,"sectionSettings":3406,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":224,"content":3391},[3392],{"type":340,"attrs":3393,"content":3394},{"level":342},[3395],{"text":3396,"type":233},"Démarrer avec Spendesk",{"type":224,"content":3398},[3399],{"type":227},{"type":224,"content":3401},[3402],{"type":227,"content":3403},[3404],{"text":3405,"type":233},"Fermez les comptes 4 fois plus rapidement, collectez plus de 95 % des reçus à temps et obtenez une visibilité de 100 % sur les dépenses de l'entreprise.",[],[],"Table des matières",["Island",3410],{"key":3411,"result":3412},"MarkdownRenderer_eJfWnTsl8NBT5b0VSOotHwEeCXTaKXo82qMRLw1CPI",{"head":3413},{"link":3414,"style":3415},[],[],[3417,3661,3830,3958,4133,4300,4484,4650,4783,4975,5164,5326,5491,5664,5903],{"name":3418,"created_at":3419,"published_at":3420,"updated_at":3421,"id":3422,"uuid":3423,"content":3424,"slug":3650,"full_slug":3651,"sort_by_date":26,"position":3652,"tag_list":3653,"is_startpage":29,"parent_id":1825,"meta_data":26,"group_id":3654,"first_published_at":3420,"release_id":26,"lang":33,"path":26,"alternates":3655,"default_full_slug":3656,"translated_slugs":3657},"Délais de paiement fournisseurs en France : règles, échéances et bonnes pratiques","2026-10-17T15:47:30.379Z","2026-10-17T15:56:05.969Z","2026-10-17T15:57:31.146Z",231679796788100,"ef2a3c7c-6076-4d7c-819c-318ef4769afc",{"_uid":3425,"title":3418,"topics":3426,"noIndex":29,"category":3435,"language":3444,"component":1676,"heroMedia":3445,"publishedAt":3454,"redirectUrl":52,"leadwallForm":3455,"listingImage":3456,"leadwallTitle":52,"metaDescription":3457,"bottomArticleCta":3458,"leadwallSubtitle":52,"isLeadwallEnabled":29,"componentsAfterTheArticle":3459,"leadwallVisibleParagraphs":52},"1d8195b6-b1f6-48b9-8c6a-ace9b04afb7b",[3427],{"name":249,"created_at":250,"published_at":251,"updated_at":252,"id":253,"uuid":254,"content":3428,"slug":265,"full_slug":266,"sort_by_date":26,"position":267,"tag_list":3429,"is_startpage":29,"parent_id":269,"meta_data":26,"group_id":270,"first_published_at":271,"release_id":26,"lang":33,"path":26,"alternates":3430,"default_full_slug":273,"translated_slugs":3431,"_stopResolving":42},{"_uid":264,"name":249,"component":23},[],[],[3432,3433,3434],{"path":273,"name":26,"lang":33,"published":26},{"path":273,"name":26,"lang":39,"published":26},{"path":273,"name":26,"lang":41,"published":26},{"name":1664,"created_at":1665,"published_at":16,"updated_at":1666,"id":1667,"uuid":1668,"content":3436,"slug":1676,"full_slug":1677,"sort_by_date":26,"position":27,"tag_list":3438,"is_startpage":29,"parent_id":1679,"meta_data":26,"group_id":1680,"first_published_at":1681,"release_id":26,"lang":33,"path":26,"alternates":3439,"default_full_slug":1683,"translated_slugs":3440,"_stopResolving":42},{"_uid":1670,"icon":3437,"name":1664,"component":1675},{"id":1672,"alt":1673,"name":52,"focus":52,"title":52,"filename":1674,"copyright":52,"fieldtype":208,"is_external_url":29},[],[],[3441,3442,3443],{"path":1683,"name":26,"lang":33,"published":26},{"path":1683,"name":26,"lang":39,"published":26},{"path":1683,"name":26,"lang":41,"published":26},[33],[3446],{"_uid":3447,"link":3448,"asset":3449,"caption":52,"component":419},"0e9f7d77-d62a-4c57-aa52-662d3c7ddd7b",{"id":52,"url":52,"linktype":1865,"fieldtype":213,"cached_url":2889,"prep":42},{"id":3450,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3451,"copyright":52,"fieldtype":208,"meta_data":3452,"is_external_url":29},231680153622674,"https://a.storyblok.com/f/146026/1248x832/29bee620a5/delais-de-paiement-fournisseurs-en-france-regles-echeances-et-bonnes-pratiques.png",{"size":3453},"1248x832","2026-10-17 00:00",[],[],"Délais de paiement fournisseurs en France : règles légales, calcul des échéances, exceptions, pénalités et bonnes pratiques pour éviter les retards.",[],[3460],{"cta":3461,"_uid":3462,"items":3463,"heading":3625,"reverse":29,"component":1819,"sectionSettings":3649},[],"e26fe26e-a1cc-408d-b232-74816caf335e",[3464,3484,3511,3533,3548],{"_uid":3465,"hide":29,"title":3466,"component":1709,"description":3467},"b7e951af-27d1-446d-bf13-2c8e21508c90","Peut-on dépasser 60 jours de délai de paiement ?",{"type":224,"attrs":3468,"content":3469},{"backgroundColor":26},[3470,3479],{"type":227,"attrs":3471,"content":3472},{"textAlign":26},[3473,3477],{"text":3474,"type":233,"marks":3475},"Dans le régime général, non.",[3476],{"type":317},{"text":3478,"type":233}," Le délai convenu ne peut pas dépasser 60 jours après la date d’émission de la facture ou 45 jours fin de mois.",{"type":227,"attrs":3480,"content":3481},{"textAlign":26},[3482],{"text":3483,"type":233},"Certaines exceptions existent néanmoins. Service-Public prévoit par exemple jusqu’à 90 jours pour certaines exportations hors Union européenne en franchise de TVA, sous conditions.",{"_uid":3485,"hide":29,"title":3486,"component":1709,"description":3487},"42d3707d-b45c-4fcf-ac3a-2e902def257e","Quel est le délai de paiement d’une facture périodique ?",{"type":224,"attrs":3488,"content":3489},{"backgroundColor":26},[3490,3501],{"type":227,"attrs":3491,"content":3492},{"textAlign":26},[3493,3495,3499],{"text":3494,"type":233},"Une facture périodique doit être réglée au plus tard ",{"text":3496,"type":233,"marks":3497},"45 jours après sa date d’émission",[3498],{"type":317},{"text":3500,"type":233},", sans report en fin de mois.",{"type":227,"attrs":3502,"content":3503},{"textAlign":26},[3504,3506,3510],{"text":3505,"type":233},"Une facture mensuelle de maintenance émise le 31 octobre 2026 doit donc être payée au plus tard le ",{"text":3507,"type":233,"marks":3508},"15 décembre 2026",[3509],{"type":317},{"text":395,"type":233},{"_uid":3512,"hide":29,"title":3513,"component":1709,"description":3514},"759c2579-2400-475f-944b-1410b215bd65","Quel est le délai moyen de paiement des fournisseurs en France ?",{"type":224,"attrs":3515,"content":3516},{"backgroundColor":26},[3517,3528],{"type":227,"attrs":3518,"content":3519},{"textAlign":26},[3520,3522,3526],{"text":3521,"type":233},"Selon le rapport 2025 de l’Observatoire des délais de paiement, le délai moyen fournisseurs atteignait ",{"text":3523,"type":233,"marks":3524},"50 jours en 2024",[3525],{"type":317},{"text":3527,"type":233},", hors microentreprises.",{"type":227,"attrs":3529,"content":3530},{"textAlign":26},[3531],{"text":3532,"type":233},"Le rapport indique également que 72 % de ces entreprises payaient en moyenne sous 60 jours, contre 48 % des grandes entreprises.",{"_uid":3534,"hide":29,"title":3535,"component":1709,"description":3536},"240893ee-f143-4db8-8497-f1c5003af098","La facturation électronique change-t-elle les délais de paiement ?",{"type":224,"attrs":3537,"content":3538},{"backgroundColor":26},[3539],{"type":227,"attrs":3540,"content":3541},{"textAlign":26},[3542,3546],{"text":3543,"type":233,"marks":3544},"Elle change le circuit de traitement, mais pas les délais légaux.",[3545],{"type":317},{"text":3547,"type":233}," L’Observatoire des délais de paiement ne prévoit pas de baisse automatique des retards, car ceux-ci dépendent aussi des processus internes d’approbation et de paiement.",{"_uid":3549,"hide":29,"title":3550,"component":1709,"description":3551},"eacb2f02-010c-412f-a302-45e7402e73ea","Comment calculer les pénalités de retard ?",{"type":224,"attrs":3552,"content":3553},{"backgroundColor":26},[3554,3564,3574,3579,3586,3591,3614],{"type":227,"attrs":3555,"content":3556},{"textAlign":26},[3557,3559,3563],{"text":3558,"type":233},"Sans taux prévu au contrat, Service-Public retient le taux de refinancement de la Banque centrale européenne majoré de dix points, soit ",{"text":3560,"type":233,"marks":3561},"12,40 % au second semestre 2026",[3562],{"type":317},{"text":395,"type":233},{"type":227,"attrs":3565,"content":3566},{"textAlign":26},[3567,3569,3573],{"text":3568,"type":233},"À cela s’ajoute l’indemnité forfaitaire de ",{"text":3570,"type":233,"marks":3571},"40 € par facture",[3572],{"type":317},{"text":395,"type":233},{"type":227,"attrs":3575,"content":3576},{"textAlign":26},[3577],{"text":3578,"type":233},"Pour une facture de 5 000 € TTC réglée avec 45 jours de retard :",{"type":227,"attrs":3580,"content":3581},{"textAlign":26},[3582],{"text":3583,"type":233,"marks":3584},"5 000 × 12,40 % × 45 / 365 = 76,44 €",[3585],{"type":317},{"type":227,"attrs":3587,"content":3588},{"textAlign":26},[3589],{"text":3590,"type":233},"Il faut donc ajouter :",{"type":651,"content":3592},[3593,3604],{"type":654,"content":3594},[3595],{"type":227,"attrs":3596,"content":3597},{"textAlign":26},[3598,3602],{"text":3599,"type":233,"marks":3600},"76,44 € de pénalités de retard",[3601],{"type":317},{"text":3603,"type":233}," ;",{"type":654,"content":3605},[3606],{"type":227,"attrs":3607,"content":3608},{"textAlign":26},[3609,3613],{"text":3610,"type":233,"marks":3611},"40 € d’indemnité forfaitaire",[3612],{"type":317},{"text":395,"type":233},{"type":227,"attrs":3615,"content":3616},{"textAlign":26},[3617,3619,3623],{"text":3618,"type":233},"Soit ",{"text":3620,"type":233,"marks":3621},"116,44 € au total",[3622],{"type":317},{"text":3624,"type":233},", hors éventuels frais complémentaires de recouvrement.",[3626],{"cta":3627,"_uid":3628,"title":3629,"layout":52,"eyebrow":3637,"subtitle":3644,"component":340,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3647,"sectionSettings":3648,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"5c4637c5-74fc-4bcc-96e4-c9a42c18fd0f",{"type":224,"attrs":3630,"content":3631},{"backgroundColor":26},[3632],{"type":340,"attrs":3633,"content":3634},{"level":342,"textAlign":26},[3635],{"text":3636,"type":233},"Questions fréquentes sur les délais de paiement fournisseurs",{"type":224,"attrs":3638,"content":3639},{"backgroundColor":26},[3640],{"type":227,"attrs":3641,"content":3642},{"textAlign":26},[3643],{"text":1813,"type":233},{"type":224,"content":3645},[3646],{"type":227},[],[],[],"delais-de-paiement-fournisseurs-en-france","fr/blog/delais-de-paiement-fournisseurs-en-france",-3810,[],"4bb29b86-26f4-4330-84b2-0298d2e1c058",[],"blog/delais-de-paiement-fournisseurs-en-france",[3658,3659,3660],{"path":3656,"name":26,"lang":33,"published":26},{"path":3656,"name":26,"lang":39,"published":26},{"path":3656,"name":26,"lang":41,"published":26},{"name":3662,"created_at":3663,"published_at":3664,"updated_at":3665,"id":3666,"uuid":3667,"content":3668,"slug":3819,"full_slug":3820,"sort_by_date":26,"position":3821,"tag_list":3822,"is_startpage":29,"parent_id":1825,"meta_data":26,"group_id":3823,"first_published_at":3664,"release_id":26,"lang":33,"path":26,"alternates":3824,"default_full_slug":3825,"translated_slugs":3826},"Facturation électronique des PME : choisir sa plateforme agréée et préparer 2027","2026-10-17T15:31:24.427Z","2026-10-17T15:44:12.677Z","2026-10-17T15:44:12.704Z",231675840255290,"6657c844-bb2d-4398-b985-b6c6989d1b87",{"_uid":3669,"title":3662,"topics":3670,"noIndex":29,"category":3679,"language":3688,"component":1676,"heroMedia":3689,"publishedAt":3454,"redirectUrl":52,"leadwallForm":3697,"listingImage":3698,"leadwallTitle":52,"metaDescription":3699,"bottomArticleCta":3700,"leadwallSubtitle":52,"isLeadwallEnabled":29,"componentsAfterTheArticle":3701,"leadwallVisibleParagraphs":52},"9ae6844d-cc9a-4130-9379-786821a1f399",[3671],{"name":249,"created_at":250,"published_at":251,"updated_at":252,"id":253,"uuid":254,"content":3672,"slug":265,"full_slug":266,"sort_by_date":26,"position":267,"tag_list":3673,"is_startpage":29,"parent_id":269,"meta_data":26,"group_id":270,"first_published_at":271,"release_id":26,"lang":33,"path":26,"alternates":3674,"default_full_slug":273,"translated_slugs":3675,"_stopResolving":42},{"_uid":264,"name":249,"component":23},[],[],[3676,3677,3678],{"path":273,"name":26,"lang":33,"published":26},{"path":273,"name":26,"lang":39,"published":26},{"path":273,"name":26,"lang":41,"published":26},{"name":1664,"created_at":1665,"published_at":16,"updated_at":1666,"id":1667,"uuid":1668,"content":3680,"slug":1676,"full_slug":1677,"sort_by_date":26,"position":27,"tag_list":3682,"is_startpage":29,"parent_id":1679,"meta_data":26,"group_id":1680,"first_published_at":1681,"release_id":26,"lang":33,"path":26,"alternates":3683,"default_full_slug":1683,"translated_slugs":3684,"_stopResolving":42},{"_uid":1670,"icon":3681,"name":1664,"component":1675},{"id":1672,"alt":1673,"name":52,"focus":52,"title":52,"filename":1674,"copyright":52,"fieldtype":208,"is_external_url":29},[],[],[3685,3686,3687],{"path":1683,"name":26,"lang":33,"published":26},{"path":1683,"name":26,"lang":39,"published":26},{"path":1683,"name":26,"lang":41,"published":26},[33],[3690],{"_uid":3691,"link":3692,"asset":3693,"caption":52,"component":419},"e32e6933-0fa9-4fa5-8f66-d5f7da7717c6",{"id":52,"url":52,"linktype":1865,"fieldtype":213,"cached_url":2889,"prep":42},{"id":3694,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3695,"copyright":52,"fieldtype":208,"meta_data":3696,"is_external_url":29},231676234897240,"https://a.storyblok.com/f/146026/1248x832/1b7d67ddc4/facturation-electronique-pour-les-pme-mettre-en-place-une-pdp-avec-le-ppf.png",{},[],[],"Facturation électronique des PME : calendrier 2026-2027, plateforme agréée, PPF, données à préparer et étapes pour réussir la mise en conformité.",[],[3702],{"cta":3703,"_uid":3704,"items":3705,"heading":3794,"reverse":29,"component":1819,"sectionSettings":3818},[],"d1adf0be-b475-4141-be84-e6809c10956b",[3706,3721,3735,3750,3765,3779],{"_uid":3707,"hide":29,"title":3708,"component":1709,"description":3709},"fe4099b6-a5df-4d02-9ea0-58289ab19094","Le PPF permet-il encore d’envoyer gratuitement ses factures ?",{"type":224,"attrs":3710,"content":3711},{"backgroundColor":26},[3712],{"type":227,"attrs":3713,"content":3714},{"textAlign":26},[3715,3719],{"text":3716,"type":233,"marks":3717},"Non.",[3718],{"type":317},{"text":3720,"type":233}," Les factures doivent désormais passer par au moins une plateforme agréée choisie par l’entreprise. Le PPF conserve principalement son rôle d’annuaire et de concentrateur des données fiscales.",{"_uid":3722,"hide":29,"title":3723,"component":1709,"description":3724},"f42d1662-5cd3-4d63-8a41-3f0d7a18bf1b","Un PDF envoyé par e-mail est-il une facture électronique ?",{"type":224,"attrs":3725,"content":3726},{"backgroundColor":26},[3727],{"type":227,"attrs":3728,"content":3729},{"textAlign":26},[3730,3733],{"text":3716,"type":233,"marks":3731},[3732],{"type":317},{"text":3734,"type":233}," Un simple PDF envoyé par e-mail ne correspond pas au format attendu par la réforme. À partir du 1er septembre 2027, les PME devront émettre leurs factures dans un format électronique conforme, comme UBL, CII ou Factur-X selon leur solution.",{"_uid":3736,"hide":29,"title":3737,"component":1709,"description":3738},"9a89eddd-acc8-425f-b157-7646aa722463","Les micro-entrepreneurs sont-ils concernés par la réforme ?",{"type":224,"attrs":3739,"content":3740},{"backgroundColor":26},[3741],{"type":227,"attrs":3742,"content":3743},{"textAlign":26},[3744,3748],{"text":3745,"type":233,"marks":3746},"Oui.",[3747],{"type":317},{"text":3749,"type":233}," Les micro-entrepreneurs et les entreprises en franchise en base de TVA sont également concernés lorsqu’ils sont assujettis. Ils doivent recevoir les factures électroniques depuis le 1er septembre 2026 et devront les émettre à partir du 1er septembre 2027.",{"_uid":3751,"hide":29,"title":3752,"component":1709,"description":3753},"deb0c63c-218a-4a52-bc77-d888166c31f7","Une entreprise qui ne facture pas de TVA est-elle concernée ?",{"type":224,"attrs":3754,"content":3755},{"backgroundColor":26},[3756],{"type":227,"attrs":3757,"content":3758},{"textAlign":26},[3759,3763],{"text":3760,"type":233,"marks":3761},"Oui, dès lors qu’elle est assujettie à la TVA",[3762],{"type":317},{"text":3764,"type":233},", y compris lorsqu’elle bénéficie de la franchise en base. Les mêmes échéances de réception et d’émission s’appliquent.",{"_uid":3766,"hide":29,"title":3767,"component":1709,"description":3768},"29a0e8d1-074b-44ce-b48f-c9150b51026a","Peut-on utiliser plusieurs plateformes agréées ?",{"type":224,"attrs":3769,"content":3770},{"backgroundColor":26},[3771],{"type":227,"attrs":3772,"content":3773},{"textAlign":26},[3774,3777],{"text":3745,"type":233,"marks":3775},[3776],{"type":317},{"text":3778,"type":233}," Une PME peut par exemple utiliser une plateforme pour les factures fournisseurs et une autre pour ses ventes. L’annuaire doit néanmoins identifier clairement la plateforme et l’adresse utilisées pour recevoir les factures.",{"_uid":3780,"hide":29,"title":3781,"component":1709,"description":3782},"603ca885-e519-473f-9fab-26b658df71b3","Un opérateur de dématérialisation suffit-il ?",{"type":224,"attrs":3783,"content":3784},{"backgroundColor":26},[3785],{"type":227,"attrs":3786,"content":3787},{"textAlign":26},[3788,3792],{"text":3789,"type":233,"marks":3790},"Non, sauf s’il est lui-même agréé.",[3791],{"type":317},{"text":3793,"type":233}," Un OD ou une autre solution compatible doit être raccordé à une plateforme agréée pour participer aux échanges prévus par la réforme. 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La saisie consiste ensuite à enregistrer ces informations dans le logiciel comptable.",{"_uid":3887,"hide":29,"title":3888,"component":1709,"description":3889},"c0283b62-da9b-4ace-af44-40de8b071bf3","Quel compte utiliser pour une facture fournisseur ?",{"type":224,"attrs":3890,"content":3891},{"backgroundColor":26},[3892],{"type":227,"attrs":3893,"content":3894},{"textAlign":26},[3895],{"text":3896,"type":233},"Le compte dépend de la nature de la dépense. Une facture d’énergie peut relever du compte 6061, une prestation de conseil d’un compte d’honoraires, et une acquisition durable d’un compte d’immobilisation. 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Il convient généralement aux services, aux abonnements et aux licences sans livraison physique.",{"type":227,"attrs":4044,"content":4045},{"textAlign":26},[4046,4048,4052],{"text":4047,"type":233},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":4049,"type":233,"marks":4050},"les quantités réellement reçues",[4051],{"type":317},{"text":395,"type":233},{"_uid":4054,"hide":29,"title":4055,"component":1709,"description":4056},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":224,"attrs":4057,"content":4058},{"backgroundColor":26},[4059,4064],{"type":227,"attrs":4060,"content":4061},{"textAlign":26},[4062],{"text":4063,"type":233},"Il permet notamment de repérer les écarts de prix et de quantité, les articles non commandés, les livraisons partielles facturées en totalité, les frais supplémentaires et les doublons.",{"type":227,"attrs":4065,"content":4066},{"textAlign":26},[4067,4069,4073],{"text":4068,"type":233},"Chaque écart doit ensuite être analysé selon ",{"text":4070,"type":233,"marks":4071},"les seuils et les règles définis par l’entreprise",[4072],{"type":317},{"text":395,"type":233},{"_uid":4075,"hide":29,"title":4076,"component":1709,"description":4077},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":224,"attrs":4078,"content":4079},{"backgroundColor":26},[4080,4085],{"type":227,"attrs":4081,"content":4082},{"textAlign":26},[4083],{"text":4084,"type":233},"Non, le three-way matching n’est pas une obligation légale générale. 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En pratique, alignez la conservation de l'avoir sur celle de la facture qu'il corrige.",{"_uid":4203,"title":4204,"component":1709,"description":4205},"a77d9fc2-b790-4411-8b1b-4fbc74d5a5b0","Faut-il enregistrer la facture d'acompte elle-même ou seulement le paiement ?",{"type":224,"content":4206},[4207],{"type":227,"attrs":4208,"content":4209},{"textAlign":26},[4210],{"text":4211,"type":233},"C'est le règlement de l'acompte qui déclenche l'écriture au 4091 et au 44566. La facture d'acompte, elle, sert de justificatif indispensable pour déduire la TVA de manière anticipée.",{"_uid":4213,"title":4214,"component":1709,"description":4215},"6c69d821-04e6-41b3-bfd1-d78288b6be4a","Quelle différence entre un avoir et un remboursement ?",{"type":224,"content":4216},[4217],{"type":227,"attrs":4218,"content":4219},{"textAlign":26},[4220],{"text":4221,"type":233},"L'avoir vient en déduction d'une facture à venir du même fournisseur, sans mouvement de trésorerie immédiat. Le remboursement, lui, est un flux financier réel, comptabilisé via le 512 en solde du compte fournisseur concerné.",{"_uid":4223,"title":4224,"component":1709,"description":4225},"c8bf55a8-a821-4703-871e-16039e5ebaef","La TVA d'un acompte est-elle déductible immédiatement ?",{"type":224,"content":4226},[4227],{"type":227,"attrs":4228,"content":4229},{"textAlign":26},[4230],{"text":4231,"type":233},"Oui, depuis le 1er janvier 2023, dès l'encaissement de l'acompte par le fournisseur, biens et services confondus. La seule condition est de détenir une facture d'acompte mentionnant explicitement la TVA.",{"_uid":4233,"title":4234,"component":1709,"description":4235},"ab4f9bc8-211d-4b44-aba3-d0c97857391e","Que se passe-t-il si l'acompte versé dépasse le montant de la facture définitive ?",{"type":224,"content":4236},[4237],{"type":227,"attrs":4238,"content":4239},{"textAlign":26},[4240,4242,4248,4250,4256,4258,4264],{"text":4241,"type":233},"Après imputation du compte 4091 sur le compte 401, le compte fournisseur présente un ",{"text":4243,"type":233,"marks":4244},"solde débiteur",[4245],{"type":637,"attrs":4246},{"href":4247,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.controledegestion.org/comptabilite/compte-409/",{"text":4249,"type":233}," : le fournisseur devient débiteur à hauteur du trop-versé. Par exemple, un acompte de 360 € versé pour une facture définitive de 300 € laisse 60 € de trop-versé en créance au compte 401. Vous récupérez cette somme soit en ",{"text":4251,"type":233,"marks":4252},"demandant un remboursement au fournisseur",[4253],{"type":637,"attrs":4254},{"href":4255,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.keobiz.fr/le-mag/comptabilite-compte-fournisseur/",{"text":4257,"type":233},", soit en l'imputant sur une prochaine commande. Pensez également à ",{"text":4259,"type":233,"marks":4260},"régulariser la TVA déjà déduite",[4261],{"type":637,"attrs":4262},{"href":4263,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.impots.gouv.fr/professionnel/questions/comment-traiter-une-facture-davoir-sur-ma-declaration-de-tva",{"text":4265,"type":233}," sur la part excédentaire de l'acompte, puisqu'aucune charge ne vient plus la justifier.",[4267],{"cta":4268,"_uid":4269,"title":4270,"eyebrow":4277,"subtitle":4282,"component":340,"textAlign":52,"flexibleSection":4287,"sectionSettings":4288,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"69f33381-76a9-4105-88fa-d36edee4d267",{"type":224,"content":4271},[4272],{"type":340,"attrs":4273,"content":4274},{"level":342,"textAlign":26},[4275],{"text":4276,"type":233},"Questions 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d’acompte fournisseur, comment la calculer et la rapprocher avec la facture de solde 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d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[4347],{"cta":4348,"_uid":4349,"items":4350,"heading":4445,"reverse":29,"component":1819,"sectionSettings":4471},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[4351,4372,4399,4423],{"_uid":4352,"hide":29,"title":4353,"component":1709,"description":4354},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":224,"attrs":4355,"content":4356},{"backgroundColor":26},[4357,4362],{"type":227,"attrs":4358,"content":4359},{"textAlign":26},[4360],{"text":4361,"type":233},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":227,"attrs":4363,"content":4364},{"textAlign":26},[4365,4367,4371],{"text":4366,"type":233},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":4368,"type":233,"marks":4369},"d’un numéro appartenant à la série continue de facturation",[4370],{"type":317},{"text":395,"type":233},{"_uid":4373,"hide":29,"title":4374,"component":1709,"description":4375},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":224,"attrs":4376,"content":4377},{"backgroundColor":26},[4378,4383,4388],{"type":227,"attrs":4379,"content":4380},{"textAlign":26},[4381],{"text":4382,"type":233},"Oui, selon la nature de l’opération.",{"type":227,"attrs":4384,"content":4385},{"textAlign":26},[4386],{"text":4387,"type":233},"Pour les livraisons de biens, la TVA est exigible dès l’encaissement de l’acompte depuis le 1er janvier 2023. Pour les prestations de services, elle est en principe exigible dès l’encaissement.",{"type":227,"attrs":4389,"content":4390},{"textAlign":26},[4391,4393,4397],{"text":4392,"type":233},"La TVA facturée sur l’acompte doit être déduite ",{"text":4394,"type":233,"marks":4395},"une seule fois",[4396],{"type":317},{"text":4398,"type":233},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":4400,"hide":29,"title":4401,"component":1709,"description":4402},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":224,"attrs":4403,"content":4404},{"backgroundColor":26},[4405,4410],{"type":227,"attrs":4406,"content":4407},{"textAlign":26},[4408],{"text":4409,"type":233},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":227,"attrs":4411,"content":4412},{"textAlign":26},[4413,4415,4422],{"text":4414,"type":233},"Le remboursement peut toutefois intervenir lorsque le fournisseur n’exécute pas la prestation, lorsque le contrat le prévoit ou lorsque les parties conviennent d’annuler l’opération. Les arrhes obéissent à un régime différent, prévu par ",{"text":4416,"type":233,"marks":4417},"l’article 1590 du Code civil",[4418,4421],{"type":637,"attrs":4419},{"href":4420,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":317},{"text":395,"type":233},{"_uid":4424,"hide":29,"title":4425,"component":1709,"description":4426},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":224,"attrs":4427,"content":4428},{"backgroundColor":26},[4429,4434],{"type":227,"attrs":4430,"content":4431},{"textAlign":26},[4432],{"text":4433,"type":233},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":227,"attrs":4435,"content":4436},{"textAlign":26},[4437,4439,4443],{"text":4438,"type":233},"La facture de situation correspond à ",{"text":4440,"type":233,"marks":4441},"l’avancement réel d’une prestation ou de travaux",[4442],{"type":317},{"text":4444,"type":233},". 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Aucun texte n’impose la forme ou l’utilisation d’une note de débit.",{"type":227,"attrs":5038,"content":5039},{"textAlign":26},[5040,5042,5046],{"text":5041,"type":233},"Elle reste néanmoins vivement recommandée pour ",{"text":5043,"type":233,"marks":5044},"formaliser et tracer un supplément",[5045],{"type":317},{"text":5047,"type":233},", d’autant qu’une facture déjà émise ne peut pas être modifiée directement.",{"_uid":5049,"hide":29,"title":5050,"component":1709,"description":5051},"75482fef-8bf3-436b-b31e-5aadebbf5b46","Peut-on contester une note de débit reçue d’un fournisseur ?",{"type":224,"attrs":5052,"content":5053},{"backgroundColor":26},[5054,5064],{"type":227,"attrs":5055,"content":5056},{"textAlign":26},[5057,5059,5063],{"text":5058,"type":233},"Oui. Une note de débit peut être contestée lorsque ",{"text":5060,"type":233,"marks":5061},"la référence à la facture initiale, le motif du supplément ou les montants sont absents ou erronés",[5062],{"type":317},{"text":395,"type":233},{"type":227,"attrs":5065,"content":5066},{"textAlign":26},[5067],{"text":5068,"type":233},"Ces trois éléments doivent être contrôlés avant toute acceptation et tout paiement. Si le supplément n’est pas justifié, demandez au fournisseur les documents nécessaires ou contestez la note de débit.",{"_uid":5070,"hide":29,"title":5071,"component":1709,"description":5072},"9c24a692-1134-4591-b5ca-d4200f5838d9","La note de débit ouvre-t-elle droit à la récupération de la TVA ?",{"type":224,"attrs":5073,"content":5074},{"backgroundColor":26},[5075,5085],{"type":227,"attrs":5076,"content":5077},{"textAlign":26},[5078,5080,5084],{"text":5079,"type":233},"Uniquement si elle comporte toutes les mentions obligatoires d’une facture et permet d’identifier clairement ",{"text":5081,"type":233,"marks":5082},"la nature du supplément et la transaction d’origine",[5083],{"type":317},{"text":395,"type":233},{"type":227,"attrs":5086,"content":5087},{"textAlign":26},[5088,5090,5097],{"text":5089,"type":233},"À défaut, la TVA, au ",{"text":5091,"type":233,"marks":5092},"taux standard de 20 %",[5093,5096],{"type":637,"attrs":5094},{"href":5095,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.l-expert-comptable.com/a/52751-determiner-le-taux-de-tva.html",{"type":317},{"text":5098,"type":233},", n’est déductible qu’à réception de la facture définitive.",{"_uid":5100,"hide":29,"title":5101,"component":1709,"description":5102},"0fac749f-bda6-4526-b745-71aa83597d79","Combien de temps faut-il conserver une note de débit ?",{"type":224,"attrs":5103,"content":5104},{"backgroundColor":26},[5105,5119],{"type":227,"attrs":5106,"content":5107},{"textAlign":26},[5108,5110,5117],{"text":5109,"type":233},"Comme toute pièce comptable justificative, une facture ou une note de débit doit être conservée ",{"text":5111,"type":233,"marks":5112},"dix ans à compter de la clôture de l’exercice",[5113,5116],{"type":637,"attrs":5114},{"href":5115,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://bpifrance-creation.fr/encyclopedie/gerer-lentreprise/gestion-commerciale-administrative-documentaire/duree-conservation",{"type":317},{"text":5118,"type":233},", conformément à l’article L123-22 du Code de commerce.",{"type":227,"attrs":5120,"content":5121},{"textAlign":26},[5122,5124],{"text":5123,"type":233},"Le délai fiscal est en principe de six ans, conformément à l’article L102 B du Livre des procédures fiscales. Il est toutefois porté à dix ans pour les documents dont le délai de conservation expire après le 1er janvier 2027. 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00:00",[],"FNP, CCA et dépenses par carte : apprenez à rattacher chaque charge au bon exercice et à sécuriser vos écritures de clôture 2026.",[],[5212],{"cta":5213,"_uid":5214,"items":5215,"heading":5288,"reverse":29,"component":1819,"sectionSettings":5314},[],"55c17a69-93dd-44c2-b7db-3e71c7a7814e",[5216,5227,5238,5255,5272],{"_uid":5217,"hide":29,"title":5218,"component":1709,"description":5219},"8a364026-11f9-45e4-a204-21862c6921c6","Quelle est la différence entre une FNP et une CCA ?",{"type":224,"attrs":5220,"content":5221},{"backgroundColor":26},[5222],{"type":227,"attrs":5223,"content":5224},{"textAlign":26},[5225],{"text":5226,"type":233},"Une FNP concerne une charge déjà consommée à la clôture, mais dont la facture n’est pas encore reçue. Une CCA concerne une charge déjà comptabilisée, mais qui relève en tout ou partie de l’exercice suivant.",{"_uid":5228,"hide":29,"title":5229,"component":1709,"description":5230},"4540fc40-ceed-4b1e-bd58-d6b959b77b91","Une charge constatée d’avance a-t-elle un impact sur la TVA ?",{"type":224,"attrs":5231,"content":5232},{"backgroundColor":26},[5233],{"type":227,"attrs":5234,"content":5235},{"textAlign":26},[5236],{"text":5237,"type":233},"Non. La CCA est enregistrée hors taxes, car la facture initiale a déjà été comptabilisée avec sa TVA. La régularisation porte uniquement sur la charge et ne génère pas de nouveau mouvement de TVA.",{"_uid":5239,"hide":29,"title":5240,"component":1709,"description":5241},"14b5a143-d63c-4d94-81a3-8da36fe06104","Faut-il extourner les écritures de FNP et de CCA ?",{"type":224,"attrs":5242,"content":5243},{"backgroundColor":26},[5244],{"type":227,"attrs":5245,"content":5246},{"textAlign":26},[5247,5249,5253],{"text":5248,"type":233},"Oui, ces écritures d’inventaire sont généralement extournées à l’ouverture de l’exercice suivant. 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Si la charge est déjà comptabilisée et que seul le justificatif manque, il s’agit d’abord ",{"text":5267,"type":233,"marks":5268},"d’un problème de documentation à régulariser",[5269],{"type":317},{"text":5271,"type":233},", pas automatiquement d’une FNP.",{"_uid":5273,"hide":29,"title":5274,"component":1709,"description":5275},"101a8df6-3b5c-4296-bb3f-1962954dd7ac","Comment préparer une clôture fiable ?",{"type":224,"attrs":5276,"content":5277},{"backgroundColor":26},[5278],{"type":227,"attrs":5279,"content":5280},{"textAlign":26},[5281,5283,5287],{"text":5282,"type":233},"Le rattachement des charges repose sur ",{"text":5284,"type":233,"marks":5285},"la date de consommation, la qualité des justificatifs et la cohérence des écritures 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les meilleurs logiciels de facturation électronique pour PME françaises dans ce guide 2026 : Factur-X, Plateforme Agréée (PA), DGFiP, Spendesk, Qonto.",[],[5989],{"_uid":5990,"items":5991,"heading":1813,"component":1819},"be5d598c-d1d0-493d-84ba-54cdbcce139b",[5992,6002,6012,6022,6040],{"_uid":5993,"title":5994,"component":1709,"description":5995},"e628a883-0f56-47f9-a5d1-f4c641796603","Quel est le meilleur logiciel de facturation électronique pour une PME de 50 à 250 salariés en France ?",{"type":224,"content":5996},[5997],{"type":227,"attrs":5998,"content":5999},{"textAlign":26},[6000],{"text":6001,"type":233},"Le choix dépend de la complexité de vos flux. Pour plus de 50 factures fournisseurs par mois avec des workflows d’approbation multi-niveaux, une plateforme comme Spendesk (ACPR n. 17518) couvre le cycle complet procure-to-pay.",{"_uid":6003,"title":6004,"component":1709,"description":6005},"5d495a8e-875e-4bbf-889d-252c201cc74f","Quelle est la différence entre Factur-X et UBL ?",{"type":224,"content":6006},[6007],{"type":227,"attrs":6008,"content":6009},{"textAlign":26},[6010],{"text":6011,"type":233},"Factur-X est un format hybride PDF/XML lisible par les équipes comptables. UBL est un format purement XML utilisé dans les échanges B2G et inter-entreprises européens. Pour les PME françaises, Factur-X est recommandé.",{"_uid":6013,"title":6014,"component":1709,"description":6015},"5cbb378c-42b3-44e8-a0ea-92c0d17183b0","Une PME est-elle obligée de passer par une plateforme de dématérialisation partenaire ?",{"type":224,"content":6016},[6017],{"type":227,"attrs":6018,"content":6019},{"textAlign":26},[6020],{"text":6021,"type":233},"Non, le PPF gratuit suffit pour les structures avec moins de 50 factures par mois et sans ERP. Au-delà, une PA offre des connecteurs natifs et une automatisation que le PPF ne propose pas.",{"_uid":6023,"title":6024,"component":1709,"description":6025},"b36eaed4-2356-4a09-a28e-3678b787ef07","La plateforme Spendesk propose-t-elle la facturation électronique ?",{"type":224,"content":6026},[6027],{"type":227,"attrs":6028,"content":6029},{"textAlign":26},[6030,6032,6038],{"text":6031,"type":233},"Oui. Spendesk est une plateforme de gestion des dépenses avec ",{"text":6033,"type":233,"marks":6034},"automatisation comptable",[6035],{"type":637,"attrs":6036},{"href":6037,"uuid":26,"anchor":26,"target":640,"linktype":212},"https://www.spendesk.com/fr/platform/accounting-automation/",{"text":6039,"type":233},", workflows configurables et gestion multi-entités pour les PME de 50 à 250 salariés.",{"_uid":6041,"title":6042,"component":1709,"description":6043},"187636e2-e793-4e8c-b80e-cd6397c5caf2","À quelle date la facturation électronique devient-elle obligatoire pour les PME françaises ?",{"type":224,"content":6044},[6045],{"type":227,"attrs":6046,"content":6047},{"textAlign":26},[6048],{"text":6049,"type":233},"Les grandes entreprises et ETI doivent émettre des factures électroniques à partir de septembre 2026. Toutes les entreprises, y compris les PME et TPE, doivent être conformes pour l’émission et la réception en septembre 2027.","meilleur-logiciel-de-facturation-electronique-pour-pme-en-france-comparatif-2026","fr/blog/meilleur-logiciel-de-facturation-electronique-pour-pme-en-france-comparatif-2026",-1450,[],"96b0e0f5-7367-48a2-9566-be9723401bfc",[],"blog/meilleur-logiciel-de-facturation-electronique-pour-pme-en-france-comparatif-2026",[6058,6059,6060],{"path":6056,"name":26,"lang":33,"published":26},{"path":6056,"name":26,"lang":39,"published":26},{"path":6056,"name":26,"lang":41,"published":26},[6062,6063,6064,6065],["Reactive",5164],["Reactive",3661],["Reactive",4975],["Reactive",5491],1792491822145]