{"id":9010,"date":"2018-02-22T06:00:23","date_gmt":"2018-02-22T04:00:23","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=9010"},"modified":"2018-02-21T12:24:58","modified_gmt":"2018-02-21T10:24:58","slug":"les-factures-papier-numerisees","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/02\/22\/les-factures-papier-numerisees\/","title":{"rendered":"Les factures papier num\u00e9ris\u00e9es"},"content":{"rendered":"<p>Les <strong>factures \u00e9mises ou re\u00e7ues sous format papier<\/strong> peuvent <strong>depuis le 30 mars 2017<\/strong> faire l\u2019objet d\u2019une conservation dans une version num\u00e9ris\u00e9e.<\/p>\n<h2><strong>L\u2019archivage num\u00e9rique d\u00e9sormais possible<\/strong><\/h2>\n<p>Initialement, la l\u00e9gislation fiscale imposait aux entreprises de conserver sous format papier, les factures \u00e9mises ou re\u00e7ues sous ce format. Seules les factures re\u00e7ues sous format d\u00e9mat\u00e9rialis\u00e9 pouvaient \u00eatre conserv\u00e9es comme telles.<\/p>\n<p>Dans un but de simplification, l\u2019article 16 de la loi de finances rectificative pour 2016 a offert aux entreprises la possibilit\u00e9 de <strong>num\u00e9riser ces factures papier<\/strong>, sans obligation de conserver l\u2019original. Comme pour les factures papier, la version num\u00e9ris\u00e9e devra \u00eatre conserv\u00e9e au minimum <strong>6 ans<\/strong>. L\u2019arr\u00eat\u00e9 du 22 mars 2017 a ensuite pr\u00e9cis\u00e9 les modalit\u00e9s d\u2019application de ces nouvelles dispositions. Derni\u00e8rement, l\u2019administration fiscale a comment\u00e9 ces nouvelles mesures (actualit\u00e9 <strong>BOFiP <\/strong>du 7 f\u00e9vrier 2018).<\/p>\n<h2><strong>Les pr\u00e9cisions de l\u2019administration fiscale<\/strong><\/h2>\n<p>Elle pr\u00e9cise notamment que ces nouvelles r\u00e8gles sont applicables aux factures \u00e9mises ou re\u00e7ues \u00e0 compter du <strong>30 mars 2017<\/strong>. N\u00e9anmoins, par tol\u00e9rance, ces dispositions sont \u00e9galement applicables aux factures papier \u00e9mises ou re\u00e7ues avant cette date.<\/p>\n<p>L\u2019administration fiscale pr\u00e9cise en outre que ces factures num\u00e9ris\u00e9es, si elles r\u00e9pondent aux crit\u00e8res techniques d\u00e9finies par la l\u00e9gislation, sont accept\u00e9es comme pi\u00e8ce justificative pour la <strong>d\u00e9duction de la TVA<\/strong>.<\/p>\n<p>Pour \u00eatre accept\u00e9e, la num\u00e9risation doit respecter des conditions garantissant la reproduction des factures papier \u00e0 l\u2019identique dans un format interop\u00e9rable (en format <strong>PDF ou PDF A\/3<\/strong>). Une <strong>tra\u00e7abilit\u00e9 <\/strong>de la proc\u00e9dure de num\u00e9risation pour chaque document est \u00e9galement impos\u00e9e \u00e0 travers diff\u00e9rents proc\u00e9d\u00e9s techniques possibles comme la signature \u00e9lectronique ou l\u2019empreinte num\u00e9rique. La proc\u00e9dure doit en outre faire l\u2019objet d\u2019une organisation document\u00e9e \u00e9crite.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les factures \u00e9mises ou re\u00e7ues sous format papier peuvent depuis le 30 mars 2017 faire l\u2019objet d\u2019une conservation dans une version num\u00e9ris\u00e9e. L\u2019archivage num\u00e9rique d\u00e9sormais possible Initialement, la l\u00e9gislation fiscale imposait aux entreprises de conserver sous format papier, les factures \u00e9mises ou re\u00e7ues sous ce format. Seules les factures re\u00e7ues sous format d\u00e9mat\u00e9rialis\u00e9 pouvaient \u00eatre [&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":[1168],"class_list":["post-9010","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-facture","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>Les factures papier num\u00e9ris\u00e9es - 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\/2018\/02\/22\/les-factures-papier-numerisees\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les factures papier num\u00e9ris\u00e9es - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les factures \u00e9mises ou re\u00e7ues sous format papier peuvent depuis le 30 mars 2017 faire l\u2019objet d\u2019une conservation dans une version num\u00e9ris\u00e9e. 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