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",{"text":1078,"type":233,"marks":1079},"Une entreprise au régime réel normal ne transmet pas nécessairement ses données au même rythme qu’une entreprise en franchise en base.",[1080],{"type":317},{"type":348,"attrs":1082,"content":1083},{"level":350,"textAlign":26},[1084],{"text":1085,"type":233,"marks":1086},"Quel est le rôle d’une PA dans la réforme ?",[1087],{"type":317},{"type":227,"attrs":1089,"content":1090},{"textAlign":26,"key":229},[1091,1093],{"text":1092,"type":233},"Une PA, Plateforme Agréée, collecte, contrôle et transmet les factures et les données concernées par la réforme. ",{"text":1094,"type":233,"marks":1095},"Elle sert d’intermédiaire entre votre entreprise, vos partenaires commerciaux et l’administration.",[1096],{"type":317},{"type":227,"attrs":1098,"content":1099},{"textAlign":26,"key":320},[1100],{"text":1101,"type":233},"Selon le périmètre couvert, une PA peut :",{"type":381,"content":1103},[1104,1111,1118,1125,1132,1139,1146,1153],{"type":384,"content":1105},[1106],{"type":227,"attrs":1107,"content":1108},{"textAlign":26,"key":332},[1109],{"text":1110,"type":233},"recevoir les factures électroniques ;",{"type":384,"content":1112},[1113],{"type":227,"attrs":1114,"content":1115},{"textAlign":26,"key":358},[1116],{"text":1117,"type":233},"transmettre les factures émises ;",{"type":384,"content":1119},[1120],{"type":227,"attrs":1121,"content":1122},{"textAlign":26,"key":376},[1123],{"text":1124,"type":233},"vérifier les données obligatoires ;",{"type":384,"content":1126},[1127],{"type":227,"attrs":1128,"content":1129},{"textAlign":26,"key":388},[1130],{"text":1131,"type":233},"gérer les statuts de cycle de vie ;",{"type":384,"content":1133},[1134],{"type":227,"attrs":1135,"content":1136},{"textAlign":26,"key":396},[1137],{"text":1138,"type":233},"transmettre les données d’e-reporting ;",{"type":384,"content":1140},[1141],{"type":227,"attrs":1142,"content":1143},{"textAlign":26,"key":404},[1144],{"text":1145,"type":233},"transmettre les données de paiement lorsque cela est nécessaire ;",{"type":384,"content":1147},[1148],{"type":227,"attrs":1149,"content":1150},{"textAlign":26,"key":412},[1151],{"text":1152,"type":233},"signaler les rejets et les erreurs ;",{"type":384,"content":1154},[1155],{"type":227,"attrs":1156,"content":1157},{"textAlign":26,"key":420},[1158],{"text":1159,"type":233},"conserver les documents et leur historique.",{"type":227,"attrs":1161,"content":1162},{"textAlign":26,"key":428},[1163,1165,1169],{"text":1164,"type":233},"Une même entreprise peut utiliser une PA pour ses factures entrantes et une autre solution pour ses factures sortantes. Cette organisation est possible, mais elle demande ",{"text":1166,"type":233,"marks":1167},"davantage de coordination entre les outils et les équipes",[1168],{"type":317},{"text":329,"type":233},{"type":227,"attrs":1171,"content":1172},{"textAlign":26,"key":441},[1173],{"text":1174,"type":233},"Spendesk est enregistrée comme PA en France pour accompagner les entreprises dans la gestion de leurs dépenses et de leurs factures fournisseurs.",{"type":348,"attrs":1176,"content":1177},{"level":350,"textAlign":26},[1178],{"text":1179,"type":233,"marks":1180},"Quels formats de facture électronique faut-il prendre en charge ?",[1181],{"type":317},{"type":227,"attrs":1183,"content":1184},{"textAlign":26,"key":451},[1185],{"text":1186,"type":233},"Une PA doit pouvoir recevoir les principaux formats structurés prévus par la réforme :",{"type":381,"content":1188},[1189,1200,1211],{"type":384,"content":1190},[1191],{"type":227,"attrs":1192,"content":1193},{"textAlign":26,"key":459},[1194,1198],{"text":1195,"type":233,"marks":1196},"Factur-X",[1197],{"type":317},{"text":1199,"type":233},", qui combine un PDF lisible et des données XML ;",{"type":384,"content":1201},[1202],{"type":227,"attrs":1203,"content":1204},{"textAlign":26,"key":467},[1205,1209],{"text":1206,"type":233,"marks":1207},"UBL",[1208],{"type":317},{"text":1210,"type":233},", un format XML structuré ;",{"type":384,"content":1212},[1213],{"type":227,"attrs":1214,"content":1215},{"textAlign":26,"key":475},[1216,1220],{"text":1217,"type":233,"marks":1218},"CII",[1219],{"type":317},{"text":1221,"type":233},", un autre format XML dédié aux échanges de factures.",{"type":227,"attrs":1223,"content":1224},{"textAlign":26,"key":483},[1225,1227,1231],{"text":1226,"type":233},"Vous n’avez pas nécessairement à choisir un format pour vos fournisseurs. ",{"text":1228,"type":233,"marks":1229},"C’est généralement l’émetteur qui sélectionne le format utilisé",[1230],{"type":317},{"text":1232,"type":233},", à condition que la PA du destinataire puisse le recevoir et le traiter.",{"type":227,"attrs":1234,"content":1235},{"textAlign":26,"key":489},[1236],{"text":1237,"type":233},"La compatibilité avec ces formats doit toutefois être vérifiée avant de choisir votre solution. Contrôlez également les possibilités d’export vers votre ERP ou votre logiciel comptable.",{"type":348,"attrs":1239,"content":1240},{"level":350,"textAlign":26},[1241],{"text":1242,"type":233,"marks":1243},"Quels statuts de cycle de vie faut-il gérer ?",[1244],{"type":317},{"type":227,"attrs":1246,"content":1247},{"textAlign":26,"key":512},[1248,1250],{"text":1249,"type":233},"Les factures électroniques sont associées à des statuts qui permettent de suivre leur progression. ",{"text":1251,"type":233,"marks":1252},"Votre PA doit distinguer les statuts réglementaires des statuts internes liés à vos workflows.",[1253],{"type":317},{"type":227,"attrs":1255,"content":1256},{"textAlign":26,"key":522},[1257],{"text":1258,"type":233},"Votre équipe peut ainsi suivre les étapes suivantes :",{"type":381,"content":1260},[1261,1268,1275,1282,1289,1296,1303],{"type":384,"content":1262},[1263],{"type":227,"attrs":1264,"content":1265},{"textAlign":26,"key":539},[1266],{"text":1267,"type":233},"facture reçue ;",{"type":384,"content":1269},[1270],{"type":227,"attrs":1271,"content":1272},{"textAlign":26,"key":550},[1273],{"text":1274,"type":233},"facture en cours de contrôle ;",{"type":384,"content":1276},[1277],{"type":227,"attrs":1278,"content":1279},{"textAlign":26,"key":561},[1280],{"text":1281,"type":233},"facture en approbation ;",{"type":384,"content":1283},[1284],{"type":227,"attrs":1285,"content":1286},{"textAlign":26,"key":575},[1287],{"text":1288,"type":233},"facture approuvée ;",{"type":384,"content":1290},[1291],{"type":227,"attrs":1292,"content":1293},{"textAlign":26,"key":584},[1294],{"text":1295,"type":233},"facture refusée ;",{"type":384,"content":1297},[1298],{"type":227,"attrs":1299,"content":1300},{"textAlign":26,"key":593},[1301],{"text":1302,"type":233},"facture payée ;",{"type":384,"content":1304},[1305],{"type":227,"attrs":1306,"content":1307},{"textAlign":26,"key":604},[1308],{"text":1309,"type":233},"facture rejetée pour une erreur technique.",{"type":227,"attrs":1311,"content":1312},{"textAlign":26,"key":613},[1313,1315,1319],{"text":1314,"type":233},"Un refus métier, une erreur de format ou un paiement ne produisent pas les mêmes effets. Les personnes habilitées doivent donc connaître ",{"text":1316,"type":233,"marks":1317},"la portée de chaque action avant de modifier le statut d’une facture",[1318],{"type":317},{"text":329,"type":233},{"type":348,"attrs":1321,"content":1322},{"level":350,"textAlign":26},[1323],{"text":1324,"type":233,"marks":1325},"Quelle configuration choisir pour votre PA ?",[1326],{"type":317},{"type":227,"attrs":1328,"content":1329},{"textAlign":26,"key":622},[1330],{"text":1331,"type":233},"Trois configurations sont généralement possibles. Le bon choix dépend de vos outils existants, de vos flux et de votre capacité à gérer plusieurs solutions.",{"type":348,"attrs":1333,"content":1334},{"level":368,"textAlign":26},[1335],{"text":1336,"type":233,"marks":1337},"Une PA intégrée à vos processus de dépenses",[1338],{"type":317},{"type":227,"attrs":1340,"content":1341},{"textAlign":26,"key":633},[1342],{"text":1343,"type":233},"Vous pouvez utiliser une plateforme qui réunit la réception des factures, les cartes, les notes de frais, les validations et le suivi des paiements.",{"type":227,"attrs":1345,"content":1346},{"textAlign":26,"key":642},[1347,1349,1353],{"text":1348,"type":233},"Cette configuration limite le nombre d’interfaces et permet de conserver ",{"text":1350,"type":233,"marks":1351},"les dépenses et les justificatifs dans un même environnement de travail",[1352],{"type":317},{"text":329,"type":233},{"type":227,"attrs":1355,"content":1356},{"textAlign":26,"key":651},[1357],{"text":1358,"type":233},"Elle convient aux entreprises qui souhaitent réduire les doubles saisies et centraliser leurs flux.",{"type":348,"attrs":1360,"content":1361},{"level":368,"textAlign":26},[1362],{"text":1363,"type":233,"marks":1364},"Plusieurs PA réparties par type de flux",[1365],{"type":317},{"type":227,"attrs":1367,"content":1368},{"textAlign":26,"key":662},[1369],{"text":1370,"type":233},"Vous pouvez également conserver une solution pour les factures fournisseurs et utiliser une autre PA pour les cartes ou les notes de frais.",{"type":227,"attrs":1372,"content":1373},{"textAlign":26,"key":671},[1374],{"text":1375,"type":233},"Cette organisation permet de préserver certains outils existants, mais elle implique :",{"type":381,"content":1377},[1378,1385,1392,1399,1406],{"type":384,"content":1379},[1380],{"type":227,"attrs":1381,"content":1382},{"textAlign":26,"key":680},[1383],{"text":1384,"type":233},"plusieurs circuits de réception ;",{"type":384,"content":1386},[1387],{"type":227,"attrs":1388,"content":1389},{"textAlign":26,"key":685},[1390],{"text":1391,"type":233},"des règles différentes selon la nature de la facture ;",{"type":384,"content":1393},[1394],{"type":227,"attrs":1395,"content":1396},{"textAlign":26,"key":698},[1397],{"text":1398,"type":233},"une formation spécifique des équipes ;",{"type":384,"content":1400},[1401],{"type":227,"attrs":1402,"content":1403},{"textAlign":26,"key":708},[1404],{"text":1405,"type":233},"un risque de facture envoyée au mauvais endroit ;",{"type":384,"content":1407},[1408],{"type":227,"attrs":1409,"content":1410},{"textAlign":26,"key":716},[1411],{"text":1412,"type":233},"un reporting réparti entre plusieurs solutions.",{"type":227,"attrs":1414,"content":1415},{"textAlign":26,"key":724},[1416,1418,1422],{"text":1417,"type":233},"Avant de retenir cette option, vérifiez que vos équipes peuvent maintenir ",{"text":1419,"type":233,"marks":1420},"des règles claires pour chaque flux",[1421],{"type":317},{"text":329,"type":233},{"type":348,"attrs":1424,"content":1425},{"level":368,"textAlign":26},[1426],{"text":1427,"type":233,"marks":1428},"Une PA externe avec transfert vers un autre outil",[1429],{"type":317},{"type":227,"attrs":1431,"content":1432},{"textAlign":26,"key":732},[1433],{"text":1434,"type":233},"Dans cette configuration, la PA reçoit les factures, puis les documents sont transférés manuellement ou par API vers votre outil de traitement.",{"type":227,"attrs":1436,"content":1437},{"textAlign":26,"key":740},[1438],{"text":1439,"type":233},"Cette solution peut répondre à des contraintes techniques fortes, mais elle crée un risque de décalage entre :",{"type":381,"content":1441},[1442,1449,1456,1463,1470],{"type":384,"content":1443},[1444],{"type":227,"attrs":1445,"content":1446},{"textAlign":26,"key":748},[1447],{"text":1448,"type":233},"le statut de la facture dans la PA ;",{"type":384,"content":1450},[1451],{"type":227,"attrs":1452,"content":1453},{"textAlign":26,"key":754},[1454],{"text":1455,"type":233},"son état dans l’outil de gestion ;",{"type":384,"content":1457},[1458],{"type":227,"attrs":1459,"content":1460},{"textAlign":26,"key":765},[1461],{"text":1462,"type":233},"le paiement ;",{"type":384,"content":1464},[1465],{"type":227,"attrs":1466,"content":1467},{"textAlign":26,"key":786},[1468],{"text":1469,"type":233},"l’écriture comptable ;",{"type":384,"content":1471},[1472],{"type":227,"attrs":1473,"content":1474},{"textAlign":26,"key":796},[1475],{"text":1476,"type":233},"l’archivage.",{"type":227,"attrs":1478,"content":1479},{"textAlign":26,"key":806},[1480,1482],{"text":1481,"type":233},"Elle doit donc rester une option de dernier recours. ",{"text":1483,"type":233,"marks":1484},"Ajouter une PA sans supprimer les manipulations manuelles ne résout pas le problème opérationnel.",[1485],{"type":317},{"type":348,"attrs":1487,"content":1488},{"level":350,"textAlign":26},[1489],{"text":1490,"type":233,"marks":1491},"Quels critères utiliser pour choisir une PA ?",[1492],{"type":317},{"type":227,"attrs":1494,"content":1495},{"textAlign":26,"key":814},[1496,1498],{"text":1497,"type":233},"Le prix ne suffit pas à comparer deux plateformes. ",{"text":1499,"type":233,"marks":1500},"Le bon choix dépend du coût global, des flux couverts et du travail que la solution permet réellement d’éviter.",[1501],{"type":317},{"type":227,"attrs":1503,"content":1504},{"textAlign":26,"key":822},[1505],{"text":1506,"type":233},"Vérifiez notamment :",{"type":381,"content":1508},[1509,1516,1523,1530,1537,1544,1551,1558,1565,1572,1579,1586,1593],{"type":384,"content":1510},[1511],{"type":227,"attrs":1512,"content":1513},{"textAlign":26,"key":830},[1514],{"text":1515,"type":233},"l’enregistrement officiel de la plateforme comme PA ;",{"type":384,"content":1517},[1518],{"type":227,"attrs":1519,"content":1520},{"textAlign":26,"key":838},[1521],{"text":1522,"type":233},"la réception et l’émission selon vos besoins ;",{"type":384,"content":1524},[1525],{"type":227,"attrs":1526,"content":1527},{"textAlign":26,"key":844},[1528],{"text":1529,"type":233},"la gestion de l’e-reporting ;",{"type":384,"content":1531},[1532],{"type":227,"attrs":1533,"content":1534},{"textAlign":26,"key":850},[1535],{"text":1536,"type":233},"la compatibilité avec Factur-X, UBL et CII ;",{"type":384,"content":1538},[1539],{"type":227,"attrs":1540,"content":1541},{"textAlign":26,"key":861},[1542],{"text":1543,"type":233},"l’intégration avec votre ERP ou logiciel comptable ;",{"type":384,"content":1545},[1546],{"type":227,"attrs":1547,"content":1548},{"textAlign":26,"key":882},[1549],{"text":1550,"type":233},"l’archivage des documents ;",{"type":384,"content":1552},[1553],{"type":227,"attrs":1554,"content":1555},{"textAlign":26,"key":899},[1556],{"text":1557,"type":233},"la gestion des statuts ;",{"type":384,"content":1559},[1560],{"type":227,"attrs":1561,"content":1562},{"textAlign":26,"key":910},[1563],{"text":1564,"type":233},"la détection des doublons ;",{"type":384,"content":1566},[1567],{"type":227,"attrs":1568,"content":1569},{"textAlign":26,"key":921},[1570],{"text":1571,"type":233},"les workflows d’approbation ;",{"type":384,"content":1573},[1574],{"type":227,"attrs":1575,"content":1576},{"textAlign":26,"key":934},[1577],{"text":1578,"type":233},"la gestion des multi-entités ;",{"type":384,"content":1580},[1581],{"type":227,"attrs":1582,"content":1583},{"textAlign":26,"key":943},[1584],{"text":1585,"type":233},"la qualité du support ;",{"type":384,"content":1587},[1588],{"type":227,"attrs":1589,"content":1590},{"textAlign":26,"key":952},[1591],{"text":1592,"type":233},"la transparence du tarif ;",{"type":384,"content":1594},[1595],{"type":227,"attrs":1596,"content":1597},{"textAlign":26,"key":962},[1598],{"text":1599,"type":233},"les conditions de sortie et de récupération des données.",{"type":227,"attrs":1601,"content":1602},{"textAlign":26,"key":971},[1603,1605,1609],{"text":1604,"type":233},"Demandez également ce qui se passe en cas de rejet, de changement de PA ou d’erreur de routage. ",{"text":1606,"type":233,"marks":1607},"Une démonstration doit porter sur vos vrais cas d’usage",[1608],{"type":317},{"text":1610,"type":233},", notamment les achats internationaux, les notes de frais, les cartes et les factures avec plusieurs taux de TVA.",{"type":348,"attrs":1612,"content":1613},{"level":350,"textAlign":26},[1614],{"text":1615,"type":233,"marks":1616},"Comment organiser la communication avec vos fournisseurs ?",[1617],{"type":317},{"type":227,"attrs":1619,"content":1620},{"textAlign":26,"key":979},[1621,1623],{"text":1622,"type":233},"Le choix de la PA ne suffit pas. Vos fournisseurs doivent également savoir comment vous transmettre leurs factures électroniques. ",{"text":1624,"type":233,"marks":1625},"La communication doit commencer dès que votre configuration est validée.",[1626],{"type":317},{"type":227,"attrs":1628,"content":1629},{"textAlign":26,"key":985},[1630],{"text":1631,"type":233},"Commencez par vos fournisseurs stratégiques :",{"type":381,"content":1633},[1634,1641,1648,1655],{"type":384,"content":1635},[1636],{"type":227,"attrs":1637,"content":1638},{"textAlign":26,"key":991},[1639],{"text":1640,"type":233},"ceux qui émettent le plus de factures ;",{"type":384,"content":1642},[1643],{"type":227,"attrs":1644,"content":1645},{"textAlign":26,"key":1009},[1646],{"text":1647,"type":233},"ceux qui représentent les montants les plus importants ;",{"type":384,"content":1649},[1650],{"type":227,"attrs":1651,"content":1652},{"textAlign":26,"key":1019},[1653],{"text":1654,"type":233},"ceux avec lesquels vous avez des contrats récurrents ;",{"type":384,"content":1656},[1657],{"type":227,"attrs":1658,"content":1659},{"textAlign":26,"key":1025},[1660],{"text":1661,"type":233},"ceux qui facturent plusieurs entités.",{"type":227,"attrs":1663,"content":1664},{"textAlign":26,"key":1035},[1665],{"text":1666,"type":233},"Poursuivez avec les fournisseurs réguliers, puis informez les fournisseurs occasionnels au moment de chaque nouvelle commande.",{"type":227,"attrs":1668,"content":1669},{"textAlign":26,"key":1043},[1670,1672,1676],{"text":1671,"type":233},"Si vous utilisez plusieurs solutions, indiquez clairement ",{"text":1673,"type":233,"marks":1674},"quelle adresse ou quel canal correspond à chaque type de facture",[1675],{"type":317},{"text":1677,"type":233},". Une facture envoyée au mauvais endroit peut retarder son traitement et son paiement.",{"type":348,"attrs":1679,"content":1680},{"level":350,"textAlign":26},[1681],{"text":1682,"type":233,"marks":1683},"Comment préparer la mise en conformité ?",[1684],{"type":317},{"type":227,"attrs":1686,"content":1687},{"textAlign":26,"key":1051},[1688,1690],{"text":1689,"type":233},"La préparation doit commencer par un audit de vos flux existants. ",{"text":1691,"type":233,"marks":1692},"Vous devez savoir où arrivent les factures, qui les valide, où elles sont payées et comment elles sont exportées vers la comptabilité.",[1693],{"type":317},{"type":348,"attrs":1695,"content":1696},{"level":368,"textAlign":26},[1697],{"text":1698,"type":233,"marks":1699},"Étape 1",[1700],{"type":317},{"type":227,"attrs":1702,"content":1703},{"textAlign":26,"key":1059},[1704],{"text":1705,"type":233},"Cartographiez vos flux :",{"type":381,"content":1707},[1708,1715,1722,1730,1738,1746,1754],{"type":384,"content":1709},[1710],{"type":227,"attrs":1711,"content":1712},{"textAlign":26,"key":1067},[1713],{"text":1714,"type":233},"factures fournisseurs ;",{"type":384,"content":1716},[1717],{"type":227,"attrs":1718,"content":1719},{"textAlign":26,"key":1073},[1720],{"text":1721,"type":233},"cartes d’entreprise ;",{"type":384,"content":1723},[1724],{"type":227,"attrs":1725,"content":1727},{"textAlign":26,"key":1726},"p-76",[1728],{"text":1729,"type":233},"notes de frais ;",{"type":384,"content":1731},[1732],{"type":227,"attrs":1733,"content":1735},{"textAlign":26,"key":1734},"p-77",[1736],{"text":1737,"type":233},"achats internationaux ;",{"type":384,"content":1739},[1740],{"type":227,"attrs":1741,"content":1743},{"textAlign":26,"key":1742},"p-78",[1744],{"text":1745,"type":233},"opérations B2C ;",{"type":384,"content":1747},[1748],{"type":227,"attrs":1749,"content":1751},{"textAlign":26,"key":1750},"p-79",[1752],{"text":1753,"type":233},"factures émises ;",{"type":384,"content":1755},[1756],{"type":227,"attrs":1757,"content":1759},{"textAlign":26,"key":1758},"p-80",[1760],{"text":1761,"type":233},"paiements liés aux prestations de services.",{"type":348,"attrs":1763,"content":1764},{"level":368,"textAlign":26},[1765],{"text":1766,"type":233,"marks":1767},"Étape 2",[1768],{"type":317},{"type":227,"attrs":1770,"content":1772},{"textAlign":26,"key":1771},"p-81",[1773],{"text":1774,"type":233},"Évaluez les solutions disponibles et vérifiez leur capacité à couvrir vos opérations. Demandez des démonstrations et impliquez la Finance, l’IT, les achats et les équipes comptables.",{"type":348,"attrs":1776,"content":1777},{"level":368,"textAlign":26},[1778],{"text":1779,"type":233,"marks":1780},"Étape 3",[1781],{"type":317},{"type":227,"attrs":1783,"content":1785},{"textAlign":26,"key":1784},"p-82",[1786],{"text":1787,"type":233},"Configurez les règles :",{"type":381,"content":1789},[1790,1798,1806,1814,1822,1830,1838],{"type":384,"content":1791},[1792],{"type":227,"attrs":1793,"content":1795},{"textAlign":26,"key":1794},"p-83",[1796],{"text":1797,"type":233},"circuits d’approbation ;",{"type":384,"content":1799},[1800],{"type":227,"attrs":1801,"content":1803},{"textAlign":26,"key":1802},"p-84",[1804],{"text":1805,"type":233},"statuts ;",{"type":384,"content":1807},[1808],{"type":227,"attrs":1809,"content":1811},{"textAlign":26,"key":1810},"p-85",[1812],{"text":1813,"type":233},"catégories comptables ;",{"type":384,"content":1815},[1816],{"type":227,"attrs":1817,"content":1819},{"textAlign":26,"key":1818},"p-86",[1820],{"text":1821,"type":233},"règles de TVA ;",{"type":384,"content":1823},[1824],{"type":227,"attrs":1825,"content":1827},{"textAlign":26,"key":1826},"p-87",[1828],{"text":1829,"type":233},"entités ;",{"type":384,"content":1831},[1832],{"type":227,"attrs":1833,"content":1835},{"textAlign":26,"key":1834},"p-88",[1836],{"text":1837,"type":233},"centres de coûts ;",{"type":384,"content":1839},[1840],{"type":227,"attrs":1841,"content":1843},{"textAlign":26,"key":1842},"p-89",[1844],{"text":1845,"type":233},"exports comptables.",{"type":348,"attrs":1847,"content":1848},{"level":368,"textAlign":26},[1849],{"text":1850,"type":233,"marks":1851},"Étape 4",[1852],{"type":317},{"type":227,"attrs":1854,"content":1856},{"textAlign":26,"key":1855},"p-90",[1857],{"text":1858,"type":233},"Testez la réception de factures réelles avec plusieurs fournisseurs. Vérifiez les formats, le rapprochement, les statuts, les rejets et les exports.",{"type":348,"attrs":1860,"content":1861},{"level":368,"textAlign":26},[1862],{"text":1863,"type":233,"marks":1864},"Étape 5",[1865],{"type":317},{"type":227,"attrs":1867,"content":1869},{"textAlign":26,"key":1868},"p-91",[1870,1872,1876],{"text":1871,"type":233},"Formez les équipes et communiquez avec les fournisseurs. Les contrôleurs, les approbateurs et les collaborateurs n’ont pas besoin ",{"text":1873,"type":233,"marks":1874},"du même niveau d’information ni des mêmes consignes",[1875],{"type":317},{"text":329,"type":233},{"type":227,"attrs":1878,"content":1880},{"textAlign":26,"key":1879},"p-92",[1881,1883,1890],{"text":1882,"type":233},"Pour compléter cette préparation, consultez notre guide sur les ",{"text":1884,"type":233,"marks":1885},"huit mois pour digitaliser vos factures",[1886,1889],{"type":497,"attrs":1887},{"href":1888,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.spendesk.com/fr/blog/facturation-electronique-obligatoire-8-mois-pour-digitaliser-vos-factures",{"type":317},{"text":329,"type":233},{"type":348,"attrs":1892,"content":1893},{"level":350,"textAlign":26},[1894],{"text":1895,"type":233,"marks":1896},"Comment sécuriser l’archivage des factures électroniques ?",[1897],{"type":317},{"type":227,"attrs":1899,"content":1901},{"textAlign":26,"key":1900},"p-93",[1902,1904],{"text":1903,"type":233},"L’archivage doit garantir l’authenticité, l’intégrité et la lisibilité des documents pendant toute leur durée de conservation. ",{"text":1905,"type":233,"marks":1906},"Une facture doit rester consultable et exploitable plusieurs années après son émission.",[1907],{"type":317},{"type":227,"attrs":1909,"content":1911},{"textAlign":26,"key":1910},"p-94",[1912],{"text":1913,"type":233},"Vérifiez que votre PA permet :",{"type":381,"content":1915},[1916,1924,1932,1940,1948,1956],{"type":384,"content":1917},[1918],{"type":227,"attrs":1919,"content":1921},{"textAlign":26,"key":1920},"p-95",[1922],{"text":1923,"type":233},"de conserver le fichier structuré original ;",{"type":384,"content":1925},[1926],{"type":227,"attrs":1927,"content":1929},{"textAlign":26,"key":1928},"p-96",[1930],{"text":1931,"type":233},"de consulter une version lisible ;",{"type":384,"content":1933},[1934],{"type":227,"attrs":1935,"content":1937},{"textAlign":26,"key":1936},"p-97",[1938],{"text":1939,"type":233},"de conserver les données associées ;",{"type":384,"content":1941},[1942],{"type":227,"attrs":1943,"content":1945},{"textAlign":26,"key":1944},"p-98",[1946],{"text":1947,"type":233},"de sécuriser les accès ;",{"type":384,"content":1949},[1950],{"type":227,"attrs":1951,"content":1953},{"textAlign":26,"key":1952},"p-99",[1954],{"text":1955,"type":233},"de garder l’historique des actions ;",{"type":384,"content":1957},[1958],{"type":227,"attrs":1959,"content":1961},{"textAlign":26,"key":1960},"p-100",[1962],{"text":1963,"type":233},"d’exporter les documents en cas de changement de solution.",{"type":227,"attrs":1965,"content":1967},{"textAlign":26,"key":1966},"p-101",[1968,1970,1977],{"text":1969,"type":233},"La durée de conservation dépend de la nature du document. Les pièces comptables sont généralement conservées pendant 10 ans à compter de la clôture de l’exercice. Retrouvez les principaux délais dans notre article sur la ",{"text":1971,"type":233,"marks":1972},"durée de conservation des documents d’entreprise",[1973,1976],{"type":497,"attrs":1974},{"href":1975,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.spendesk.com/fr/blog/duree-de-conservation-des-documents/",{"type":317},{"text":329,"type":233},{"type":348,"attrs":1979,"content":1980},{"level":350,"textAlign":26},[1981],{"text":1982,"type":233,"marks":1983},"Quelles erreurs éviter au moment de choisir une PA ?",[1984],{"type":317},{"type":348,"attrs":1986,"content":1987},{"level":368,"textAlign":26},[1988],{"text":1989,"type":233,"marks":1990},"Choisir une PA uniquement pour recevoir les factures",[1991],{"type":317},{"type":227,"attrs":1993,"content":1995},{"textAlign":26,"key":1994},"p-102",[1996,1998],{"text":1997,"type":233},"Une solution limitée à la réception peut vous obliger à gérer séparément les cartes, les notes de frais et le paiement. ",{"text":1999,"type":233,"marks":2000},"Vérifiez la couverture de tous vos flux avant de signer.",[2001],{"type":317},{"type":348,"attrs":2003,"content":2004},{"level":368,"textAlign":26},[2005],{"text":2006,"type":233,"marks":2007},"Sous-estimer la communication fournisseurs",[2008],{"type":317},{"type":227,"attrs":2010,"content":2012},{"textAlign":26,"key":2011},"p-103",[2013],{"text":2014,"type":233},"Si vos fournisseurs ne connaissent pas les bons canaux de transmission, certaines factures peuvent arriver au mauvais endroit. Préparez un plan de communication par catégorie de fournisseur.",{"type":348,"attrs":2016,"content":2017},{"level":368,"textAlign":26},[2018],{"text":2019,"type":233,"marks":2020},"Tester uniquement avec des factures fictives",[2021],{"type":317},{"type":227,"attrs":2023,"content":2025},{"textAlign":26,"key":2024},"p-104",[2026],{"text":2027,"type":233},"Les factures réelles peuvent contenir plusieurs taux de TVA, des données incomplètes ou des références inattendues. Testez avec plusieurs fournisseurs et plusieurs situations.",{"type":348,"attrs":2029,"content":2030},{"level":368,"textAlign":26},[2031],{"text":2032,"type":233,"marks":2033},"Penser que la conformité ne change aucun processus",[2034],{"type":317},{"type":227,"attrs":2036,"content":2038},{"textAlign":26,"key":2037},"p-105",[2039,2041],{"text":2040,"type":233},"Les équipes doivent comprendre les nouveaux formats, les statuts, les erreurs et les règles d’archivage. ",{"text":2042,"type":233,"marks":2043},"Une formation courte au bon moment évite de nombreuses erreurs de traitement.",[2044],{"type":317},{"type":348,"attrs":2046,"content":2047},{"level":368,"textAlign":26},[2048],{"text":2049,"type":233,"marks":2050},"Comparer uniquement les abonnements",[2051],{"type":317},{"type":227,"attrs":2053,"content":2055},{"textAlign":26,"key":2054},"p-106",[2056],{"text":2057,"type":233},"Une solution moins chère peut nécessiter davantage d’intégrations, de retraitements ou de support externe. Comparez plutôt le coût global, le temps économisé et les flux réellement couverts.",{"type":348,"attrs":2059,"content":2060},{"level":350,"textAlign":26},[2061],{"text":2062,"type":233,"marks":2063},"Quel est le meilleur choix pour votre entreprise ?",[2064],{"type":317},{"type":227,"attrs":2066,"content":2068},{"textAlign":26,"key":2067},"p-107",[2069],{"text":2070,"type":233},"Une seule PA intégrée peut simplifier l’organisation lorsque la plateforme couvre vos factures, vos dépenses, vos approbations et vos exports comptables.",{"type":227,"attrs":2072,"content":2074},{"textAlign":26,"key":2073},"p-108",[2075,2077],{"text":2076,"type":233},"Une architecture multi-PA peut rester pertinente si votre entreprise dispose déjà d’outils très spécialisés ou de contraintes techniques fortes. ",{"text":2078,"type":233,"marks":2079},"Elle demande toutefois davantage de coordination et de contrôle.",[2080],{"type":317},{"type":227,"attrs":2082,"content":2084},{"textAlign":26,"key":2083},"p-109",[2085],{"text":2086,"type":233},"La configuration avec transfert manuel doit être évitée lorsque des alternatives intégrées existent, car elle crée des manipulations supplémentaires et augmente le risque d’incohérence.",{"type":348,"attrs":2088,"content":2089},{"level":350,"textAlign":26},[2090],{"text":2091,"type":233,"marks":2092},"Transformez la réforme en organisation plus simple",[2093],{"type":317},{"type":227,"attrs":2095,"content":2097},{"textAlign":26,"key":2096},"p-110",[2098,2100,2104],{"text":2099,"type":233},"La facturation électronique ne se limite pas à choisir une PA. Elle oblige surtout à regarder ",{"text":2101,"type":233,"marks":2102},"comment vos factures circulent, qui les valide, comment elles sont payées et où leurs données sont conservées",[2103],{"type":317},{"text":329,"type":233},{"type":227,"attrs":2106,"content":2108},{"textAlign":26,"key":2107},"p-111",[2109],{"text":2110,"type":233},"En choisissant une solution adaptée à vos flux et en préparant vos équipes à temps, vous pouvez répondre aux obligations 2026-2027 sans multiplier les outils ni alourdir les processus.",{"type":227,"attrs":2112,"content":2114},{"textAlign":26,"key":2113},"p-112",[2115,2122],{"text":2116,"type":233,"marks":2117},"Découvrez comment Spendesk peut vous aider à automatiser la gestion de vos factures et de vos dépenses",[2118,2121],{"type":497,"attrs":2119},{"href":2120,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.spendesk.com/fr/",{"type":317},{"text":329,"type":233,"marks":2123},[2124],{"type":497,"attrs":2125},{"href":2120,"uuid":26,"anchor":26,"target":500,"linktype":212},{"name":2127,"created_at":2128,"published_at":16,"updated_at":2129,"id":2130,"uuid":2131,"content":2132,"slug":2139,"full_slug":2140,"sort_by_date":26,"position":27,"tag_list":2141,"is_startpage":29,"parent_id":2142,"meta_data":26,"group_id":2143,"first_published_at":2144,"release_id":26,"lang":33,"path":26,"alternates":2145,"default_full_slug":2146,"translated_slugs":2147,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":2133,"icon":2134,"name":2127,"component":2138},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":2135,"alt":2136,"name":52,"focus":52,"title":52,"filename":2137,"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",[2148,2149,2150],{"path":2146,"name":26,"lang":33,"published":26},{"path":2146,"name":26,"lang":39,"published":26},{"path":2146,"name":26,"lang":41,"published":26},[33],[2153],{"_uid":2154,"type":52,"asset":2155,"caption":52,"overlay":2159,"component":2160},"113d09cd-1cf3-4b19-a685-782866471dd3",{"id":2156,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2157,"copyright":52,"fieldtype":208,"meta_data":2158,"is_external_url":29},20334367,"https://a.storyblok.com/f/146026/1020x680/2123610ba4/fp-a-blog-fr-header.png",{},[],"image",[],"2026-02-12 00:00",[],"Plateforme agréée et e-reporting, découvrez le calendrier 2026-2027 et les critères pour choisir la solution adaptée à votre entreprise.",[],[2167],{"cta":2168,"_uid":2169,"items":2170,"heading":2245,"reverse":29,"component":2272,"sectionSettings":2273},[],"c8fd8e90-ebdf-46e9-9b91-ffea9619b995",[2171,2192,2208,2229],{"_uid":2172,"hide":29,"title":2173,"component":2174,"description":2175},"f0bbc383-3c02-401c-98af-ef3afc0ea735","Quelle est la différence entre une PA pour la réception et une PA pour l’émission ?","faqItem",{"type":224,"attrs":2176,"content":2177},{"backgroundColor":26},[2178,2183],{"type":227,"attrs":2179,"content":2180},{"textAlign":26,"key":229},[2181],{"text":2182,"type":233},"Une PA utilisée pour la réception traite les factures que votre entreprise reçoit de ses fournisseurs. Une PA utilisée pour l’émission accompagne les factures que vous envoyez à vos clients.",{"type":227,"attrs":2184,"content":2185},{"textAlign":26,"key":320},[2186,2188],{"text":2187,"type":233},"Une même solution peut couvrir les deux périmètres, mais ce n’est pas systématique. ",{"text":2189,"type":233,"marks":2190},"Vérifiez les fonctionnalités incluses dans l’offre choisie.",[2191],{"type":317},{"_uid":2193,"hide":29,"title":2194,"component":2174,"description":2195},"db05756a-1fe5-474b-8cac-05717620938f","Les PME doivent-elles déjà se préparer à l’e-reporting ?",{"type":224,"attrs":2196,"content":2197},{"backgroundColor":26},[2198,2203],{"type":227,"attrs":2199,"content":2200},{"textAlign":26,"key":229},[2201],{"text":2202,"type":233},"Oui. Les PME, TPE et micro-entreprises doivent pouvoir recevoir des factures électroniques depuis septembre 2026 et seront concernées par l’émission et l’e-reporting à partir de septembre 2027.",{"type":227,"attrs":2204,"content":2205},{"textAlign":26,"key":320},[2206],{"text":2207,"type":233},"La cartographie des flux, le choix de la PA et les tests doivent donc commencer avant l’échéance.",{"_uid":2209,"hide":29,"title":2210,"component":2174,"description":2211},"ba1d5aa0-58fa-4505-9bde-03d1c685eb11","Une seule PA peut-elle gérer tous les flux de l’entreprise ?",{"type":224,"attrs":2212,"content":2213},{"backgroundColor":26},[2214,2219],{"type":227,"attrs":2215,"content":2216},{"textAlign":26,"key":229},[2217],{"text":2218,"type":233},"Oui, si elle couvre vos factures fournisseurs, vos factures émises, vos cartes, vos notes de frais, vos opérations internationales et vos besoins 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Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":3723},{"type":3723},{"text":3756,"type":233},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":3758,"title":3759,"component":2174,"description":3760},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Comment fonctionne Spendesk ?",{"type":224,"content":3761},[3762,3766,3770,3779,3783,3787,3796,3800,3804,3808,3812],{"type":227,"content":3763},[3764],{"text":3765,"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":3767},[3768],{"text":3769,"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":3771},[3772,3776,3777],{"text":3773,"type":233,"marks":3774},"Pour les employés",[3775],{"type":317},{"type":3723},{"text":3778,"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":3780},[3781],{"text":3782,"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":3784},[3785],{"text":3786,"type":233},"Elle est envoyée directement à son responsable pour validation, puis à l'équipe financière.",{"type":227,"content":3788},[3789,3793,3794],{"text":3790,"type":233,"marks":3791},"Pour les équipes financières",[3792],{"type":317},{"type":3723},{"text":3795,"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":3797},[3798],{"text":3799,"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":3801},[3802],{"text":3803,"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":3805},[3806],{"text":3807,"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":3809},[3810],{"text":3811,"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":3813},[3814],{"text":3815,"type":233},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la rendant complète, intuitive et efficace.",[3817],{"cta":3818,"_uid":3819,"title":3820,"eyebrow":3827,"subtitle":3830,"component":348,"textAlign":52,"sectionSettings":3836,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":224,"content":3821},[3822],{"type":348,"attrs":3823,"content":3824},{"level":350},[3825],{"text":3826,"type":233},"Démarrer avec Spendesk",{"type":224,"content":3828},[3829],{"type":227},{"type":224,"content":3831},[3832],{"type":227,"content":3833},[3834],{"text":3835,"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 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00:00",[],"Codification comptable des factures fournisseurs : découvrez comment choisir le bon compte, traiter la TVA et éviter les erreurs d’imputation.",[],[3881],{"cta":3882,"_uid":3883,"items":3884,"heading":3929,"reverse":29,"component":2272,"sectionSettings":3955},[],"334dc6f1-0ee1-41d9-a31b-3f3ecb411fc0",[3885,3896,3907,3918],{"_uid":3886,"hide":29,"title":3887,"component":2174,"description":3888},"9b921b37-b36e-4961-9c5d-20dd1cc61112","Quelle est la différence entre codification et saisie comptable ?",{"type":224,"attrs":3889,"content":3890},{"backgroundColor":26},[3891],{"type":227,"attrs":3892,"content":3893},{"textAlign":26},[3894],{"text":3895,"type":233},"La codification consiste à déterminer le traitement de la facture : compte de charge ou d’immobilisation, TVA, compte fournisseur et imputation analytique. La saisie consiste ensuite à enregistrer ces informations dans le logiciel comptable.",{"_uid":3897,"hide":29,"title":3898,"component":2174,"description":3899},"c0283b62-da9b-4ace-af44-40de8b071bf3","Quel compte utiliser pour une facture fournisseur ?",{"type":224,"attrs":3900,"content":3901},{"backgroundColor":26},[3902],{"type":227,"attrs":3903,"content":3904},{"textAlign":26},[3905],{"text":3906,"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. Le compte 401 est généralement utilisé pour constater la dette envers un fournisseur d’exploitation.",{"_uid":3908,"hide":29,"title":3909,"component":2174,"description":3910},"5aa4d9e5-67b8-4797-8941-d205226e9b9c","Une facture sans bon de commande peut-elle être comptabilisée ?",{"type":224,"attrs":3911,"content":3912},{"backgroundColor":26},[3913],{"type":227,"attrs":3914,"content":3915},{"textAlign":26},[3916],{"text":3917,"type":233},"Oui. Il faut toutefois disposer d’une preuve de l’achat, vérifier que la prestation a bien été réalisée et faire valider l’exception par la personne compétente. L’absence de bon de commande ne détermine pas le compte comptable à utiliser.",{"_uid":3919,"hide":29,"title":3920,"component":2174,"description":3921},"c6564e89-b7ee-4b12-af62-5cb158f913a4","L’automatisation remplace-t-elle le comptable ?",{"type":224,"attrs":3922,"content":3923},{"backgroundColor":26},[3924],{"type":227,"attrs":3925,"content":3926},{"textAlign":26},[3927],{"text":3928,"type":233},"Non. Un outil peut extraire les données, proposer une codification et appliquer des règles sur les factures récurrentes. La validation humaine reste nécessaire pour les dépenses inhabituelles, les erreurs détectées et les situations qui nécessitent une analyse comptable.",[3930],{"cta":3931,"_uid":3932,"title":3933,"eyebrow":3943,"subtitle":3950,"component":348,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3953,"sectionSettings":3954,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"5274e13b-a1e4-4936-afff-d5990567f1d5",{"type":224,"attrs":3934,"content":3935},{"backgroundColor":26},[3936],{"type":348,"attrs":3937,"content":3938},{"level":350,"textAlign":26},[3939],{"text":3940,"type":233,"marks":3941},"Questions fréquentes sur la codification 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à trois voies, découvrez comment comparer commande, livraison et facture pour sécuriser vos paiements fournisseurs et limiter les erreurs.",[],[4029],{"cta":4030,"_uid":4031,"items":4032,"heading":4118,"reverse":29,"component":2272,"sectionSettings":4144},[],"f5d045b0-cf80-447d-ab21-5a9630df1bc3",[4033,4055,4076,4097],{"_uid":4034,"hide":29,"title":4035,"component":2174,"description":4036},"71962f21-f32e-4eb4-8592-9ca401def550","Qu’est-ce que le three-way matching (rapprochement à trois voies) ?",{"type":224,"attrs":4037,"content":4038},{"backgroundColor":26},[4039,4050],{"type":227,"attrs":4040,"content":4041},{"textAlign":26},[4042,4044,4048],{"text":4043,"type":233},"Le three-way matching, ou rapprochement à trois voies, consiste à comparer ",{"text":4045,"type":233,"marks":4046},"le bon de commande, le bon de livraison et la facture",[4047],{"type":317},{"text":4049,"type":233}," avant d’autoriser le paiement.",{"type":227,"attrs":4051,"content":4052},{"textAlign":26},[4053],{"text":4054,"type":233},"Il permet de vérifier que le prix facturé correspond à la commande et que les quantités facturées correspondent aux quantités reçues.",{"_uid":4056,"hide":29,"title":4057,"component":2174,"description":4058},"bc4ebe19-7ad2-4e6f-a309-96c28d9f55bb","Quelle différence entre le rapprochement à deux voies et à trois voies ?",{"type":224,"attrs":4059,"content":4060},{"backgroundColor":26},[4061,4066],{"type":227,"attrs":4062,"content":4063},{"textAlign":26},[4064],{"text":4065,"type":233},"Le rapprochement à deux voies compare le bon de commande et la facture. Il convient généralement aux services, aux abonnements et aux licences sans livraison physique.",{"type":227,"attrs":4067,"content":4068},{"textAlign":26},[4069,4071,4075],{"text":4070,"type":233},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":4072,"type":233,"marks":4073},"les quantités réellement reçues",[4074],{"type":317},{"text":329,"type":233},{"_uid":4077,"hide":29,"title":4078,"component":2174,"description":4079},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":224,"attrs":4080,"content":4081},{"backgroundColor":26},[4082,4087],{"type":227,"attrs":4083,"content":4084},{"textAlign":26},[4085],{"text":4086,"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":4088,"content":4089},{"textAlign":26},[4090,4092,4096],{"text":4091,"type":233},"Chaque écart doit ensuite être analysé selon ",{"text":4093,"type":233,"marks":4094},"les seuils et les règles définis par l’entreprise",[4095],{"type":317},{"text":329,"type":233},{"_uid":4098,"hide":29,"title":4099,"component":2174,"description":4100},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":224,"attrs":4101,"content":4102},{"backgroundColor":26},[4103,4108],{"type":227,"attrs":4104,"content":4105},{"textAlign":26},[4106],{"text":4107,"type":233},"Non, le three-way matching n’est pas une obligation légale générale. Il s’agit d’une bonne pratique de contrôle interne qui aide à sécuriser les achats et les paiements.",{"type":227,"attrs":4109,"content":4110},{"textAlign":26},[4111,4113,4117],{"text":4112,"type":233},"La facturation électronique facilite son automatisation, mais ",{"text":4114,"type":233,"marks":4115},"le niveau de rapprochement doit rester adapté à la nature de chaque dépense",[4116],{"type":317},{"text":329,"type":233},[4119],{"cta":4120,"_uid":4121,"title":4122,"eyebrow":4132,"subtitle":4139,"component":348,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":4142,"sectionSettings":4143,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"f5b9e653-4d2a-42ac-8dd2-65a8fbeba5ff",{"type":224,"attrs":4123,"content":4124},{"backgroundColor":26},[4125],{"type":348,"attrs":4126,"content":4127},{"level":350,"textAlign":26},[4128],{"text":4129,"type":233,"marks":4130},"Questions fréquentes sur le rapprochement à trois 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En pratique, alignez la conservation de l'avoir sur celle de la facture qu'il corrige.",{"_uid":4226,"title":4227,"component":2174,"description":4228},"a77d9fc2-b790-4411-8b1b-4fbc74d5a5b0","Faut-il enregistrer la facture d'acompte elle-même ou seulement le paiement ?",{"type":224,"content":4229},[4230],{"type":227,"attrs":4231,"content":4232},{"textAlign":26},[4233],{"text":4234,"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":4236,"title":4237,"component":2174,"description":4238},"6c69d821-04e6-41b3-bfd1-d78288b6be4a","Quelle différence entre un avoir et un remboursement ?",{"type":224,"content":4239},[4240],{"type":227,"attrs":4241,"content":4242},{"textAlign":26},[4243],{"text":4244,"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":4246,"title":4247,"component":2174,"description":4248},"c8bf55a8-a821-4703-871e-16039e5ebaef","La TVA d'un acompte est-elle déductible immédiatement ?",{"type":224,"content":4249},[4250],{"type":227,"attrs":4251,"content":4252},{"textAlign":26},[4253],{"text":4254,"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":4256,"title":4257,"component":2174,"description":4258},"ab4f9bc8-211d-4b44-aba3-d0c97857391e","Que se passe-t-il si l'acompte versé dépasse le montant de la facture définitive ?",{"type":224,"content":4259},[4260],{"type":227,"attrs":4261,"content":4262},{"textAlign":26},[4263,4265,4271,4273,4279,4281,4287],{"text":4264,"type":233},"Après imputation du compte 4091 sur le compte 401, le compte fournisseur présente un ",{"text":4266,"type":233,"marks":4267},"solde débiteur",[4268],{"type":497,"attrs":4269},{"href":4270,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.controledegestion.org/comptabilite/compte-409/",{"text":4272,"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":4274,"type":233,"marks":4275},"demandant un remboursement au fournisseur",[4276],{"type":497,"attrs":4277},{"href":4278,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.keobiz.fr/le-mag/comptabilite-compte-fournisseur/",{"text":4280,"type":233},", soit en l'imputant sur une prochaine commande. Pensez également à ",{"text":4282,"type":233,"marks":4283},"régulariser la TVA déjà déduite",[4284],{"type":497,"attrs":4285},{"href":4286,"uuid":26,"anchor":26,"target":500,"linktype":212},"https://www.impots.gouv.fr/professionnel/questions/comment-traiter-une-facture-davoir-sur-ma-declaration-de-tva",{"text":4288,"type":233}," sur la part excédentaire de l'acompte, puisqu'aucune charge ne vient plus la justifier.",[4290],{"cta":4291,"_uid":4292,"title":4293,"eyebrow":4300,"subtitle":4305,"component":348,"textAlign":52,"flexibleSection":4310,"sectionSettings":4311,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"69f33381-76a9-4105-88fa-d36edee4d267",{"type":224,"content":4294},[4295],{"type":348,"attrs":4296,"content":4297},{"level":350,"textAlign":26},[4298],{"text":4299,"type":233},"Questions 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00:00",[],"Facture d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[4371],{"cta":4372,"_uid":4373,"items":4374,"heading":4469,"reverse":29,"component":2272,"sectionSettings":4495},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[4375,4396,4423,4447],{"_uid":4376,"hide":29,"title":4377,"component":2174,"description":4378},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":224,"attrs":4379,"content":4380},{"backgroundColor":26},[4381,4386],{"type":227,"attrs":4382,"content":4383},{"textAlign":26},[4384],{"text":4385,"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":4387,"content":4388},{"textAlign":26},[4389,4391,4395],{"text":4390,"type":233},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":4392,"type":233,"marks":4393},"d’un numéro appartenant à la série continue de facturation",[4394],{"type":317},{"text":329,"type":233},{"_uid":4397,"hide":29,"title":4398,"component":2174,"description":4399},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":224,"attrs":4400,"content":4401},{"backgroundColor":26},[4402,4407,4412],{"type":227,"attrs":4403,"content":4404},{"textAlign":26},[4405],{"text":4406,"type":233},"Oui, selon la nature de l’opération.",{"type":227,"attrs":4408,"content":4409},{"textAlign":26},[4410],{"text":4411,"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":4413,"content":4414},{"textAlign":26},[4415,4417,4421],{"text":4416,"type":233},"La TVA facturée sur l’acompte doit être déduite ",{"text":4418,"type":233,"marks":4419},"une seule fois",[4420],{"type":317},{"text":4422,"type":233},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":4424,"hide":29,"title":4425,"component":2174,"description":4426},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":224,"attrs":4427,"content":4428},{"backgroundColor":26},[4429,4434],{"type":227,"attrs":4430,"content":4431},{"textAlign":26},[4432],{"text":4433,"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":4435,"content":4436},{"textAlign":26},[4437,4439,4446],{"text":4438,"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. 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Aucun texte n’impose la forme ou l’utilisation d’une note de débit.",{"type":227,"attrs":5104,"content":5105},{"textAlign":26},[5106,5108,5112],{"text":5107,"type":233},"Elle reste néanmoins vivement recommandée pour ",{"text":5109,"type":233,"marks":5110},"formaliser et tracer un supplément",[5111],{"type":317},{"text":5113,"type":233},", d’autant qu’une facture déjà émise ne peut pas être modifiée directement.",{"_uid":5115,"hide":29,"title":5116,"component":2174,"description":5117},"75482fef-8bf3-436b-b31e-5aadebbf5b46","Peut-on contester une note de débit reçue d’un fournisseur ?",{"type":224,"attrs":5118,"content":5119},{"backgroundColor":26},[5120,5130],{"type":227,"attrs":5121,"content":5122},{"textAlign":26},[5123,5125,5129],{"text":5124,"type":233},"Oui. 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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.",[],[5278],{"cta":5279,"_uid":5280,"items":5281,"heading":5354,"reverse":29,"component":2272,"sectionSettings":5380},[],"55c17a69-93dd-44c2-b7db-3e71c7a7814e",[5282,5293,5304,5321,5338],{"_uid":5283,"hide":29,"title":5284,"component":2174,"description":5285},"8a364026-11f9-45e4-a204-21862c6921c6","Quelle est la différence entre une FNP et une CCA ?",{"type":224,"attrs":5286,"content":5287},{"backgroundColor":26},[5288],{"type":227,"attrs":5289,"content":5290},{"textAlign":26},[5291],{"text":5292,"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":5294,"hide":29,"title":5295,"component":2174,"description":5296},"4540fc40-ceed-4b1e-bd58-d6b959b77b91","Une charge constatée d’avance a-t-elle un impact sur la TVA ?",{"type":224,"attrs":5297,"content":5298},{"backgroundColor":26},[5299],{"type":227,"attrs":5300,"content":5301},{"textAlign":26},[5302],{"text":5303,"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":5305,"hide":29,"title":5306,"component":2174,"description":5307},"14b5a143-d63c-4d94-81a3-8da36fe06104","Faut-il extourner les écritures de FNP et de CCA ?",{"type":224,"attrs":5308,"content":5309},{"backgroundColor":26},[5310],{"type":227,"attrs":5311,"content":5312},{"textAlign":26},[5313,5315,5319],{"text":5314,"type":233},"Oui, ces écritures d’inventaire sont généralement extournées à l’ouverture de l’exercice suivant. Cette contrepassation évite ",{"text":5316,"type":233,"marks":5317},"une double comptabilisation de la charge",[5318],{"type":317},{"text":5320,"type":233}," lorsque la facture définitive est reçue ou lorsque la charge doit être enregistrée sur le nouvel exercice.",{"_uid":5322,"hide":29,"title":5323,"component":2174,"description":5324},"1987f18a-9b7a-49bc-bd20-4f78eb2c1c8b","Une dépense par carte sans justificatif à la clôture est-elle une FNP ou une CCA ?",{"type":224,"attrs":5325,"content":5326},{"backgroundColor":26},[5327],{"type":227,"attrs":5328,"content":5329},{"textAlign":26},[5330,5332,5336],{"text":5331,"type":233},"La date du débit ne suffit pas à trancher. Si le service a été consommé en N mais que la charge n’est pas encore enregistrée et que la facture n’est pas reçue, une FNP peut être nécessaire. Si le paiement concerne une période future, une CCA peut s’appliquer. Si la charge est déjà comptabilisée et que seul le justificatif manque, il s’agit d’abord ",{"text":5333,"type":233,"marks":5334},"d’un problème de documentation à régulariser",[5335],{"type":317},{"text":5337,"type":233},", pas automatiquement d’une FNP.",{"_uid":5339,"hide":29,"title":5340,"component":2174,"description":5341},"101a8df6-3b5c-4296-bb3f-1962954dd7ac","Comment préparer une clôture fiable ?",{"type":224,"attrs":5342,"content":5343},{"backgroundColor":26},[5344],{"type":227,"attrs":5345,"content":5346},{"textAlign":26},[5347,5349,5353],{"text":5348,"type":233},"Le rattachement des charges repose sur ",{"text":5350,"type":233,"marks":5351},"la date de consommation, la qualité des justificatifs et la cohérence des écritures d’inventaire",[5352],{"type":317},{"text":329,"type":233},[5355],{"cta":5356,"_uid":5357,"title":5358,"eyebrow":5368,"subtitle":5375,"component":348,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":5378,"sectionSettings":5379,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"690c5f77-34fa-4645-95b8-2b0eed939a4f",{"type":224,"attrs":5359,"content":5360},{"backgroundColor":26},[5361],{"type":348,"attrs":5362,"content":5363},{"level":350,"textAlign":26},[5364],{"text":5365,"type":233,"marks":5366},"Questions fréquentes sur les FNP, les CCA et les dépenses par 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électronique des factures : comment choisir un logiciel adapté 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00:00",[],"Archivage électronique des factures : comparez GED, SAE et coffre-fort numérique, sécurisez vos documents et choisissez un logiciel adapté.",[],[5432],{"cta":5433,"_uid":5434,"items":5435,"heading":5520,"reverse":29,"component":2272,"sectionSettings":5544},[],"34f47458-385e-4a09-bd2c-561afa14a45c",[5436,5453,5470,5487,5504],{"_uid":5437,"hide":29,"title":5438,"component":2174,"description":5439},"4dfc3bfa-e941-4611-b47c-47870e64363b","Quelle est la différence entre une GED et un SAE pour archiver des factures ?",{"type":224,"attrs":5440,"content":5441},{"backgroundColor":26},[5442],{"type":227,"attrs":5443,"content":5444},{"textAlign":26},[5445,5447,5451],{"text":5446,"type":233},"Une GED facilite ",{"text":5448,"type":233,"marks":5449},"la capture, le classement et la recherche des factures",[5450],{"type":317},{"text":5452,"type":233},". Un SAE organise leur conservation dans la durée en ajoutant des fonctions de traçabilité, de gestion des durées et de restitution. Une GED seule ne garantit pas automatiquement la valeur probante d’un document.",{"_uid":5454,"hide":29,"title":5455,"component":2174,"description":5456},"2369bdf3-3ea6-4cad-8997-550adf620f7b","Quelle est la durée de conservation des factures électroniques ?",{"type":224,"attrs":5457,"content":5458},{"backgroundColor":26},[5459],{"type":227,"attrs":5460,"content":5461},{"textAlign":26},[5462,5464,5468],{"text":5463,"type":233},"Les pièces comptables, notamment les factures fournisseurs, doivent être conservées pendant ",{"text":5465,"type":233,"marks":5466},"10 ans à compter de la clôture de l’exercice",[5467],{"type":317},{"text":5469,"type":233},". Le délai fiscal évolue également vers 10 ans pour les documents dont le délai de conservation expire après le 1er janvier 2027.",{"_uid":5471,"hide":29,"title":5472,"component":2174,"description":5473},"ce3963ec-cb82-4c5b-bbcf-50435ddadfbd","Une sauvegarde sur Google Drive suffit-elle pour archiver des factures ?",{"type":224,"attrs":5474,"content":5475},{"backgroundColor":26},[5476],{"type":227,"attrs":5477,"content":5478},{"textAlign":26},[5479,5481,5485],{"text":5480,"type":233},"Non. Une sauvegarde protège le fichier contre la perte, mais elle ne garantit pas automatiquement ",{"text":5482,"type":233,"marks":5483},"son authenticité, son intégrité, sa lisibilité et sa traçabilité",[5484],{"type":317},{"text":5486,"type":233},". Pour une conservation probante, il faut documenter le processus et utiliser un dispositif adapté à vos obligations.",{"_uid":5488,"hide":29,"title":5489,"component":2174,"description":5490},"00c1a257-7243-481b-ab7e-db2b07fd2514","Comment choisir un logiciel d’archivage de factures ?",{"type":224,"attrs":5491,"content":5492},{"backgroundColor":26},[5493],{"type":227,"attrs":5494,"content":5495},{"textAlign":26},[5496,5498,5502],{"text":5497,"type":233},"Choisissez une solution qui combine ",{"text":5499,"type":233,"marks":5500},"OCR, indexation, recherche, sécurité, traçabilité, intégrations comptables et réversibilité",[5501],{"type":317},{"text":5503,"type":233},". Vérifiez également si elle couvre uniquement la GED ou si elle inclut un SAE certifié. Une plateforme de gestion des factures peut compléter un SAE sans le remplacer.",{"_uid":5505,"hide":29,"title":5506,"component":2174,"description":5507},"7748a3f7-cbca-498f-900e-32bdacd496ce","Comment sécuriser durablement l’archivage de vos factures ?",{"type":224,"attrs":5508,"content":5509},{"backgroundColor":26},[5510],{"type":227,"attrs":5511,"content":5512},{"textAlign":26},[5513,5515,5519],{"text":5514,"type":233},"Un archivage fiable repose sur ",{"text":5516,"type":233,"marks":5517},"un processus documenté, des règles de conservation claires et un outil capable de restituer chaque facture dans son contexte",[5518],{"type":317},{"text":329,"type":233},[5521],{"cta":5522,"_uid":5523,"title":5524,"eyebrow":5532,"subtitle":5539,"component":348,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":5542,"sectionSettings":5543,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"da2aa91e-e230-4541-808c-f994161bcbdd",{"type":224,"attrs":5525,"content":5526},{"backgroundColor":26},[5527],{"type":348,"attrs":5528,"content":5529},{"level":350,"textAlign":26},[5530],{"text":5531,"type":233},"Questions fréquentes sur l'archivage électronique des factures",{"type":224,"attrs":5533,"content":5534},{"backgroundColor":26},[5535],{"type":227,"attrs":5536,"content":5537},{"textAlign":26},[5538],{"text":2266,"type":233},{"type":224,"content":5540},[5541],{"type":227},[],[],[],"archivage-electronique-des-factures","fr/blog/archivage-electronique-des-factures",-2480,[],"4753e773-41ae-4419-bb88-26095c0891cc","2026-08-14T10:54:08.430Z",[],"blog/archivage-electronique-des-factures",[5554,5555,5556],{"path":5552,"name":26,"lang":33,"published":26},{"path":5552,"name":26,"lang":39,"published":26},{"path":5552,"name":26,"lang":41,"published":26},{"name":5558,"created_at":5559,"published_at":5560,"updated_at":5561,"id":5562,"uuid":5563,"content":5564,"slug":5718,"full_slug":5719,"sort_by_date":26,"position":5720,"tag_list":5721,"is_startpage":29,"parent_id":2278,"meta_data":26,"group_id":5722,"first_published_at":5723,"release_id":26,"lang":33,"path":26,"alternates":5724,"default_full_slug":5725,"translated_slugs":5726},"Gestion des fournisseurs : comment structurer des fiches fiables et maîtriser les données fournisseurs 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des fournisseurs : structurez des fiches fiables, sécurisez les IBAN et la TVA, éliminez les doublons et préparez la facturation électronique.",[],[5596],{"cta":5597,"_uid":5598,"items":5599,"heading":5691,"reverse":29,"component":2272,"sectionSettings":5717},[],"5ea122b7-cf3e-45d2-beb5-e190f04668e9",[5600,5621,5648,5669],{"_uid":5601,"hide":29,"title":5602,"component":2174,"description":5603},"ba39a664-8569-43b2-9fad-2ef907cd6256","Que faire si un numéro de TVA ressort « non valide » dans VIES ?",{"type":224,"attrs":5604,"content":5605},{"backgroundColor":26},[5606,5611],{"type":227,"attrs":5607,"content":5608},{"textAlign":26},[5609],{"text":5610,"type":233},"Un résultat « non valide » ne signifie pas nécessairement que le numéro est frauduleux. La base nationale peut être temporairement indisponible, le numéro peut être récent ou ne pas encore être activé pour les opérations intracommunautaires.",{"type":227,"attrs":5612,"content":5613},{"textAlign":26},[5614,5616,5620],{"text":5615,"type":233},"Vérifiez d’abord le numéro et le préfixe du pays, puis renouvelez la recherche après quelques heures. Si le résultat reste négatif, contactez le fournisseur pour obtenir une confirmation écrite ou un justificatif d’immatriculation récent, et conservez ",{"text":5617,"type":233,"marks":5618},"la preuve datée de vos vérifications",[5619],{"type":317},{"text":329,"type":233},{"_uid":5622,"hide":29,"title":5623,"component":2174,"description":5624},"2f3b68b0-1da3-4735-b1f6-9cc4cd334653","À quelle fréquence faut-il mettre à jour les fiches fournisseurs ?",{"type":224,"attrs":5625,"content":5626},{"backgroundColor":26},[5627,5638],{"type":227,"attrs":5628,"content":5629},{"textAlign":26},[5630,5632,5636],{"text":5631,"type":233},"Une ",{"text":5633,"type":233,"marks":5634},"revue annuelle",[5635],{"type":317},{"text":5637,"type":233}," constitue une bonne base pour vérifier les coordonnées, les documents et les contacts. Certaines informations doivent toutefois être mises à jour immédiatement, notamment en cas de changement d’IBAN, de raison sociale, de numéro de TVA, de contact ou lors du renouvellement d’une attestation.",{"type":227,"attrs":5639,"content":5640},{"textAlign":26},[5641,5643,5647],{"text":5642,"type":233},"Les modifications sensibles, comme un changement de coordonnées bancaires, doivent également faire l’objet d’une ",{"text":5644,"type":233,"marks":5645},"vérification indépendante et d’une validation par une seconde personne",[5646],{"type":317},{"text":329,"type":233},{"_uid":5649,"hide":29,"title":5650,"component":2174,"description":5651},"e89916a3-dc19-44fd-9cee-31e65591d2b2","Faut-il gérer les fiches fournisseurs dans Excel ou avec un logiciel dédié ?",{"type":224,"attrs":5652,"content":5653},{"backgroundColor":26},[5654,5664],{"type":227,"attrs":5655,"content":5656},{"textAlign":26},[5657,5659,5663],{"text":5658,"type":233},"Excel peut convenir à une petite base fournisseurs avec peu de factures et un processus simple. Dès que le volume augmente, un logiciel dédié apporte ",{"text":5660,"type":233,"marks":5661},"la traçabilité des modifications, les workflows d’approbation, la gestion des documents et la synchronisation avec les outils comptables",[5662],{"type":317},{"text":329,"type":233},{"type":227,"attrs":5665,"content":5666},{"textAlign":26},[5667],{"text":5668,"type":233},"Le choix dépend donc moins d’un nombre précis de fournisseurs que du niveau de contrôle, du nombre d’utilisateurs et de la complexité du processus achats-paiements.",{"_uid":5670,"hide":29,"title":5671,"component":2174,"description":5672},"8381e788-7aaf-43a2-9f5b-3c3dddd4b588","Quelles informations faut-il renseigner sur une fiche fournisseur ?",{"type":224,"attrs":5673,"content":5674},{"backgroundColor":26},[5675,5686],{"type":227,"attrs":5676,"content":5677},{"textAlign":26},[5678,5680,5684],{"text":5679,"type":233},"Une fiche fournisseur doit au minimum contenir ",{"text":5681,"type":233,"marks":5682},"la raison sociale, l’identifiant légal, l’adresse, les coordonnées bancaires, les conditions de paiement et le contact principal",[5683],{"type":317},{"text":5685,"type":233},". Le numéro de TVA intracommunautaire doit être ajouté lorsque le fournisseur ou la transaction le nécessite, notamment pour certaines opérations au sein de l’Union européenne.",{"type":227,"attrs":5687,"content":5688},{"textAlign":26},[5689],{"text":5690,"type":233},"Ces informations permettent de vérifier l’identité du fournisseur, d’appliquer le bon traitement fiscal et de sécuriser les règlements.",[5692],{"cta":5693,"_uid":5694,"title":5695,"eyebrow":5705,"subtitle":5712,"component":348,"textAlign":52,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":5715,"sectionSettings":5716,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":52},[],"c2d2fd87-078f-444f-b59a-acce290b6c5c",{"type":224,"attrs":5696,"content":5697},{"backgroundColor":26},[5698],{"type":348,"attrs":5699,"content":5700},{"level":350,"textAlign":26},[5701],{"text":5702,"type":233,"marks":5703},"Questions fréquentes sur la gestion des 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