{"id":7795,"date":"2017-04-03T17:18:08","date_gmt":"2017-04-03T15:18:08","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7795"},"modified":"2017-04-03T17:18:08","modified_gmt":"2017-04-03T15:18:08","slug":"conservation-electronique-des-factures-papier","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/04\/03\/conservation-electronique-des-factures-papier\/","title":{"rendered":"Conservation \u00e9lectronique des factures \u00ab\u00a0papier\u00a0\u00bb"},"content":{"rendered":"<p>C&rsquo;est d\u00e9sormais officiel, les entreprises peuvent d\u00e8s maintenant <strong>conserver<\/strong> leurs<strong> factures <\/strong>\u00e9mises ou re\u00e7ues en format papier, sous <strong>format \u00e9lectronique<\/strong>.<\/p>\n<p>Jusqu&rsquo;\u00e0 pr\u00e9sent, l&rsquo;article L102C du LPC (livre des proc\u00e9dures fiscales) imposait aux entreprises, la conservation des factures et autres pi\u00e8ces justificatives dans le format d&rsquo;origine sous lequel ils ont \u00e9t\u00e9 transmis. Ainsi, une facture papier devait \u00eatre conserv\u00e9e au format papier, et une facture \u00e9lectronique devait \u00eatre conserv\u00e9e sous cette forme.<\/p>\n<p><strong>La loi de finances rectificative pour 2016 (article 16)<\/strong> instaure la possibilit\u00e9 pour les entreprises de conserver les factures \u00e9mises ou re\u00e7ues en version papier, sous un format \u00e9lectronique. C&rsquo;est une disposition qui devrait satisfaire de nombreuses entreprises. Cette proc\u00e9dure de d\u00e9mat\u00e9rialisation devrait permettre <strong>d&rsquo;importantes \u00e9conomies<\/strong>. Pour \u00eatre applicable, cette mesure devait faire l&rsquo;objet d&rsquo;un arr\u00eat\u00e9 pr\u00e9cisant les modalit\u00e9s de num\u00e9risation, avant le 31 mars 2017.<\/p>\n<p>L&rsquo;arr\u00eat\u00e9 du <strong>22 mars 2017<\/strong> fixe justement les modalit\u00e9s de num\u00e9risation des factures papier. Il pr\u00e9cise les \u00e9l\u00e9ments suivants :<\/p>\n<ul>\n<li>la num\u00e9risation doit garantir une reproduction \u00e0 l&rsquo;identique<\/li>\n<li>les couleurs doivent \u00eatre reproduites \u00e0 l&rsquo;identique en cas de code couleur<\/li>\n<li>le recours \u00e0 la compression de fichiers doit s&rsquo;op\u00e9rer sans perte<\/li>\n<li>le processus de num\u00e9risation doit faire l&rsquo;objet de contr\u00f4les internes<\/li>\n<li>les documents num\u00e9ris\u00e9s devront \u00eatre conserv\u00e9s sous le <strong>format PDF<\/strong><\/li>\n<li>la num\u00e9risation doit \u00eatre assortie d&rsquo;un cachet serveur, d&rsquo;une empreinte num\u00e9rique et d&rsquo;une signature \u00e9lectronique (ou dispositif \u00e9quivalent)<\/li>\n<li>chaque fichier doit \u00eatre <strong>horodat\u00e9<\/strong>.<\/li>\n<\/ul>\n<p>Source : arr\u00eat\u00e9 du\u00a022 mars 2017\u00a0fixant les modalit\u00e9s de num\u00e9risation des factures papier en application de l&rsquo;article L. 102 B du livre des proc\u00e9dures fiscales<\/p>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/eli\/arrete\/2017\/3\/22\/ECFE1705189A\/jo\/texte\">https:\/\/www.legifrance.gouv.fr\/eli\/arrete\/2017\/3\/22\/ECFE1705189A\/jo\/texte<\/a><\/p>\n<p>La loi n&rsquo;a en revanche pas modifi\u00e9 la dur\u00e9e de conservation des factures (6 ans au minimum, au niveau fiscal).<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C&rsquo;est d\u00e9sormais officiel, les entreprises peuvent d\u00e8s maintenant conserver leurs factures \u00e9mises ou re\u00e7ues en format papier, sous format \u00e9lectronique. Jusqu&rsquo;\u00e0 pr\u00e9sent, l&rsquo;article L102C du LPC (livre des proc\u00e9dures fiscales) imposait aux entreprises, la conservation des factures et autres pi\u00e8ces justificatives dans le format d&rsquo;origine sous lequel ils ont \u00e9t\u00e9 transmis. Ainsi, une facture papier [&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":[12,3,776],"tags":[],"class_list":["post-7795","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-droit-des-affaires","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 \u00e9lectronique des factures &quot;papier&quot; - 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\/04\/03\/conservation-electronique-des-factures-papier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conservation \u00e9lectronique des factures &quot;papier&quot; - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"C&rsquo;est d\u00e9sormais officiel, les entreprises peuvent d\u00e8s maintenant conserver leurs factures \u00e9mises ou re\u00e7ues en format papier, sous format \u00e9lectronique. 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