{"id":7596,"date":"2017-01-19T23:52:10","date_gmt":"2017-01-19T21:52:10","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7596"},"modified":"2017-01-19T23:52:10","modified_gmt":"2017-01-19T21:52:10","slug":"conservation-numerique-factures-papier","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/01\/19\/conservation-numerique-factures-papier\/","title":{"rendered":"Conservation num\u00e9rique des factures papier"},"content":{"rendered":"<p>Une nouvelle \u00e9tape sera bient\u00f4t franchie dans la <strong>d\u00e9mat\u00e9rialisation<\/strong> des documents comptables. L&rsquo;article 16 de la <strong>loi de finances rectificative pour 2016<\/strong> permettra bient\u00f4t la conservation sous format \u00e9lectronique des factures re\u00e7ues sous format \u00ab\u00a0papier\u00a0\u00bb.<\/p>\n<p>La l\u00e9gislation actuelle pr\u00e9voit l&rsquo;obligation de conservation des factures dans leur forme originelle. Les factures \u00ab\u00a0papier\u00a0\u00bb doivent donc \u00eatre conserv\u00e9es sous cette forme et les factures \u00e9lectroniques doivent \u00eatre conserv\u00e9es sous forme d\u00e9mat\u00e9rialis\u00e9e. Pour le moment, les entreprises qui num\u00e9risent leurs factures re\u00e7ues ou \u00e9mises en version \u00ab\u00a0papier\u00a0\u00bb doivent n\u00e9anmoins les conserver en version \u00ab\u00a0papier\u00a0\u00bb.<\/p>\n<p>Toutes les factures, livres, registres, documents, ou pi\u00e8ces justificatives doivent \u00eatre conserv\u00e9s <strong>pendant 6 ans<\/strong> dans leur forme originelle (article L102C du LPF).<\/p>\n<p>La loi de finances rectificative pour 2016 va autoriser les entreprises \u00e0 conserver au <strong>format \u00e9lectronique<\/strong> leurs factures et autres pi\u00e8ces justificatives comptables, \u00e9tablies ou re\u00e7ues sur <strong>support \u00ab\u00a0papier\u00a0\u00bb<\/strong>.<\/p>\n<p>Le III de l&rsquo;article 16 de la loi pr\u00e9cit\u00e9e pr\u00e9cise que cette mesure entrera en vigueur lors de la parution d&rsquo;un <strong>arr\u00eat\u00e9 du ministre<\/strong> charg\u00e9 du budget, et au plus tard le <strong>31 mars 2017<\/strong>. Ce texte pr\u00e9cisera les modalit\u00e9s de num\u00e9risation des factures \u00ab\u00a0papier\u00a0\u00bb. \u00c0 compter de cette date, d&rsquo;importantes quantit\u00e9s de papier num\u00e9ris\u00e9es pourront alors \u00eatre jet\u00e9es.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une nouvelle \u00e9tape sera bient\u00f4t franchie dans la d\u00e9mat\u00e9rialisation des documents comptables. L&rsquo;article 16 de la loi de finances rectificative pour 2016 permettra bient\u00f4t la conservation sous format \u00e9lectronique des factures re\u00e7ues sous format \u00ab\u00a0papier\u00a0\u00bb. La l\u00e9gislation actuelle pr\u00e9voit l&rsquo;obligation de conservation des factures dans leur forme originelle. Les factures \u00ab\u00a0papier\u00a0\u00bb doivent donc \u00eatre conserv\u00e9es [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1031],"class_list":["post-7596","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-facture-electronique","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Conservation num\u00e9rique des factures papier - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2017\/01\/19\/conservation-numerique-factures-papier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conservation num\u00e9rique des factures papier - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Une nouvelle \u00e9tape sera bient\u00f4t franchie dans la d\u00e9mat\u00e9rialisation des documents comptables. L&rsquo;article 16 de la loi de finances rectificative pour 2016 permettra bient\u00f4t la conservation sous format \u00e9lectronique des factures re\u00e7ues sous format \u00ab\u00a0papier\u00a0\u00bb. La l\u00e9gislation actuelle pr\u00e9voit l&rsquo;obligation de conservation des factures dans leur forme originelle. 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