{"id":9466,"date":"2018-07-24T06:00:57","date_gmt":"2018-07-24T04:00:57","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=9466"},"modified":"2018-07-21T13:34:39","modified_gmt":"2018-07-21T11:34:39","slug":"conservation-des-factures-de-ventes-papier-changement-de-doctrine","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/07\/24\/conservation-des-factures-de-ventes-papier-changement-de-doctrine\/","title":{"rendered":"Conservation des factures de ventes \u00ab papier \u00bb : changement de doctrine"},"content":{"rendered":"<p>Depuis le 30 mars 2017, les entreprises peuvent conserver num\u00e9riquement leurs <strong>factures<\/strong>, m\u00eame si elles sont \u00e9mises initialement sous <strong>format papier<\/strong>. Les modalit\u00e9s de conservation num\u00e9rique viennent de faire l\u2019objet d\u2019un <strong>changement de doctrine<\/strong>, publi\u00e9 r\u00e9cemment par l\u2019administration fiscale.<\/p>\n<p>La loi de finances rectificative pour 2016 a permis aux professionnels de conserver sous <strong>format num\u00e9rique,<\/strong> les factures \u00e9mises en version papier. Au pr\u00e9alable, les factures \u00e9mises sous format papier devaient \u00eatre conserv\u00e9es sous cette forme, et les factures \u00e9lectroniques et transmises ainsi devaient \u00e9galement \u00eatre conserv\u00e9es sous ce format. L\u2019<strong>arr\u00eat\u00e9 du 22 mars 2017 <\/strong>a pr\u00e9cis\u00e9 les modalit\u00e9s de conservation d\u00e9mat\u00e9rialis\u00e9e de ces factures papier. Il est applicable aux factures \u00e9mises ou r\u00e9ceptionn\u00e9es \u00e0 compter du 30 mars 2017.<\/p>\n<p>Le 7 f\u00e9vrier dernier, l\u2019administration fiscale avait d\u00e9j\u00e0 une premi\u00e8re fois comment\u00e9 ces nouvelles dispositions. Elle vient de modifier sa <strong>doctrine<\/strong> dans le cadre d\u2019une publication urgente publi\u00e9e au BOFiP <a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/11474-PGP?branch=2\">(actualit\u00e9 du 20 juillet 2018, publication urgente<\/a>).<\/p>\n<p>Cette nouvelle doctrine est applicable depuis le <strong>1<sup>er<\/sup> juillet 2018<\/strong>. La conservation selon le dispositif du \u00ab\u00a0double informatique\u00a0\u00bb n\u2019est plus possible. Les entreprises souhaitant conserver de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e les factures de vente qu\u2019elles ont transmises \u00e0 leurs clients en format papier ne peuvent le faire que selon 2 modalit\u00e9s\u00a0:<\/p>\n<ul>\n<li>Soit en imprimant ces factures en format papier et en les num\u00e9risant dans les conditions pr\u00e9vues \u00e0 l\u2019article A. 102 B-2 du LPF (<strong>format PDF ou PDF A\/3<\/strong> avec certificat et horodatage)<\/li>\n<li>Soit en convertissant directement le fichier num\u00e9rique source en format PDF ou PDF A\/3.<\/li>\n<\/ul>\n<p>Les factures conserv\u00e9es sous format papier ou num\u00e9rique doivent \u00eatre conserv\u00e9es pendant 6 ans au minimum (article L102B du LPF).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 30 mars 2017, les entreprises peuvent conserver num\u00e9riquement leurs factures, m\u00eame si elles sont \u00e9mises initialement sous format papier. Les modalit\u00e9s de conservation num\u00e9rique viennent de faire l\u2019objet d\u2019un changement de doctrine, publi\u00e9 r\u00e9cemment par l\u2019administration fiscale. La loi de finances rectificative pour 2016 a permis aux professionnels de conserver sous format num\u00e9rique, [&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":[876,1168,1031],"class_list":["post-9466","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-dematerialisation","tag-facture","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 des factures de ventes \u00ab papier \u00bb : changement de doctrine - 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\/07\/24\/conservation-des-factures-de-ventes-papier-changement-de-doctrine\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conservation des factures de ventes \u00ab papier \u00bb : changement de doctrine - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Depuis le 30 mars 2017, les entreprises peuvent conserver num\u00e9riquement leurs factures, m\u00eame si elles sont \u00e9mises initialement sous format papier. 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