[{"data":1,"prerenderedAt":5045},["ShallowReactive",2],{"fr-blog/od-comptabilite":3,"fr-global-content":788,"fr-article-global-content":2186,"fr-blog-article-more-articles-undefined":2437,"fr-blog-article-more-articles-214317386":5040},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":775,"full_slug":776,"sort_by_date":25,"position":777,"tag_list":778,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":780,"first_published_at":781,"release_id":25,"lang":32,"path":25,"alternates":782,"default_full_slug":783,"translated_slugs":784},"OD Comptabilité : mode d’emploi pour réduire les risques ","2022-11-03T20:42:22.608Z","2026-03-20T15:29:04.844Z","2026-03-20T15:29:04.865Z",214317386,"3a97a9e3-c7c4-4c49-8730-a370934f35d6",{"_uid":11,"roles":12,"title":4,"author":42,"topics":91,"content":92,"category":659,"language":684,"component":672,"heroMedia":685,"sidebarCta":693,"publishedAt":694,"readingTime":695,"redirectUrl":52,"listingImage":696,"metaDescription":697,"componentsAfterTheArticle":698},"cf5a7188-9ef3-40db-ad3e-b4f1d253b9bf",[13],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":23,"full_slug":24,"sort_by_date":25,"position":26,"tag_list":27,"is_startpage":28,"parent_id":29,"meta_data":25,"group_id":30,"first_published_at":31,"release_id":25,"lang":32,"path":25,"alternates":33,"default_full_slug":34,"translated_slugs":35,"_stopResolving":41},"Finance Manager","2024-11-14T16:28:41.778Z","2026-03-12T10:47:18.012Z","2026-03-12T10:48:04.003Z",579108186,"ac906673-c199-4d4b-900d-b03772ebac22",{"_uid":21,"name":14,"component":22},"8ee7bc5e-ac5d-48c5-8424-e446196b1d39","tag","finance-manager","fr/blog/role/finance-manager",null,0,[],false,190903385,"bec0b063-2fa8-44a2-aefc-e1335f13ea22","2024-11-14T16:29:40.515Z","fr",[],"blog/role/finance-manager",[36,37,39],{"path":34,"name":25,"lang":32,"published":25},{"path":34,"name":25,"lang":38,"published":25},"de",{"path":34,"name":25,"lang":40,"published":25},"es",true,{"name":43,"created_at":44,"published_at":16,"updated_at":45,"id":46,"uuid":47,"content":48,"slug":78,"full_slug":79,"sort_by_date":25,"position":80,"tag_list":81,"is_startpage":28,"parent_id":82,"meta_data":25,"group_id":83,"first_published_at":84,"release_id":25,"lang":32,"path":25,"alternates":85,"default_full_slug":86,"translated_slugs":87,"_stopResolving":41},"Laurence Kermorgant","2022-10-19T17:43:32.473Z","2026-03-12T10:47:22.250Z",206167982,"ad5e9865-33b0-4e4f-87fb-87854da52c85",{"_uid":49,"name":43,"links":50,"picture":64,"lastName":66,"component":67,"firstName":68,"description":69},"7b6af6e6-4cef-414b-b406-e7f20b9f0876",[51],{"tag":52,"_uid":53,"icon":54,"link":58,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"","fc35f0d4-4b24-4a61-9b3e-74da38f7994c",{"id":55,"alt":52,"name":52,"focus":52,"title":52,"filename":56,"copyright":52,"fieldtype":57,"is_external_url":28},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",{"id":52,"url":59,"linktype":60,"fieldtype":61,"cached_url":59},"https://www.linkedin.com/in/laurence-kermorgant-5018a52/","url","multilink","primary","cta",{"alt":65,"name":52,"focus":52,"title":52,"filename":65,"copyright":52,"fieldtype":57,"is_external_url":28},"https://a.storyblok.com/f/146026/433x433/c873863fcb/laurence-kermorgant.jpeg","Kermorgant","author","Laurence",{"type":70,"content":71},"doc",[72],{"type":73,"content":74},"paragraph",[75],{"text":76,"type":77},"Laurence Kermorgant est rédactrice web SEO. Diplômée d'expertise comptable, Laurence a 30 ans d'expérience professionnelle dans les métiers de la banque, du commissariat aux comptes et de la finance d'entreprise. Elle a exercé principalement dans les secteurs de l'agroalimentaire et de la métallurgie, tant dans des PME françaises que des groupes anglo-saxons et américains.","text","laurence-kermorgant","fr/blog/author/laurence-kermorgant",-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z",[],"blog/author/laurence-kermorgant",[88,89,90],{"path":86,"name":25,"lang":32,"published":25},{"path":86,"name":25,"lang":38,"published":25},{"path":86,"name":25,"lang":40,"published":25},[],{"type":70,"content":93},[94,105,112,122,123,132,138,166,171,180,186,198,220,228,233,243,253,285,290,300,305,313,323,331,341,346,356,366,371,381,386,395,400,408,413,423,433,438,448,453,463,468,478,483,493,498,507,512,522,532,533,538,543,561,566,583,588,598,603,613,618,636,641],{"type":73,"content":95},[96,98,103],{"text":97,"type":77},"Le DAF d’une PME ne se charge pas lui-même de passer des écritures comptables. Pour autant, en tant que gardien du temple, il a tout intérêt à se préoccuper des opérations diverses (OD), de leur contrôle et de leur organisation dans la comptabilité. Voici quelques recommandations pour structurer les journaux des ",{"text":99,"type":77,"marks":100},"OD en comptabilité",[101],{"type":102},"bold",{"text":104,"type":77},", optimiser leur lecture et leur vérification. Nous vous expliquons aussi les contrôles qui peuvent s’effectuer tant par l’administration fiscale que les commissaires aux comptes et la manière de les prévenir au mieux.",{"type":106,"attrs":107,"content":109},"heading",{"level":108},2,[110],{"text":111,"type":77},"1 - Opération diverse (OD) en comptabilité : comment ça marche ?",{"type":73,"content":113},[114,116,120],{"text":115,"type":77},"Avant de détailler les conseils organisationnels pour la comptabilité des opérations diverses, voici un rappel du ",{"text":117,"type":77,"marks":118},"fonctionnement de ces types d’écritures",[119],{"type":102},{"text":121,"type":77},".",{"type":73},{"type":124,"attrs":125},"blok",{"id":126,"body":127},"a4aaf0c9-fb1c-49f0-afe3-b42c9476101c",[128],{"_uid":129,"html":130,"component":131},"i-a0242659-d0d5-4b19-9b4d-92721df42c98","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\">\u003Cspan class=\"hs-cta-node hs-cta-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\" id=\"hs-cta-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/8b3cf3c8-c94d-4521-a926-0ac941c98b3a\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-8b3cf3c8-c94d-4521-a926-0ac941c98b3a\" style=\"border-width:0px;\" height=\"490\" width=\"1374\" src=\"https://no-cache.hubspot.com/cta/default/2694209/8b3cf3c8-c94d-4521-a926-0ac941c98b3a.png\"  alt=\"ROI-calculator-outil-calculatrice-frais-professionnels-remboursement-coût\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '8b3cf3c8-c94d-4521-a926-0ac941c98b3a', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":106,"attrs":133,"content":135},{"level":134},3,[136],{"text":137,"type":77},"1.1 - C’est quoi une opération diverse (OD) ?",{"type":73,"content":139},[140,142,146,148,164],{"text":141,"type":77},"Comme son nom l’indique, l’OD concerne ",{"text":143,"type":77,"marks":144},"divers types de charges ou de produits",[145],{"type":102},{"text":147,"type":77}," qui ne se classent pas dans les journaux comptables classiques. Ce ne sont donc pas des opérations relatives aux ventes, aux achats ou à la ",{"text":149,"type":77,"marks":150},"trésorerie",[151],{"type":152,"attrs":153},"link",{"href":154,"uuid":155,"anchor":25,"target":156,"linktype":157,"story":158},"/glossary/gestion-de-tresorerie","01a70b93-cabd-49a5-8d1a-390e49775b4d","_self","story",{"name":159,"id":160,"uuid":155,"slug":161,"url":162,"full_slug":163,"_stopResolving":41},"Gestion de trésorerie",482346465,"gestion-de-tresorerie","glossary/gestion-de-tresorerie","fr/glossaire/gestion-de-tresorerie",{"text":165,"type":77}," (caisse et banque). Cela peut vite devenir un fourre-tout ! C’est pourquoi, en général, les OD en comptabilité se répartissent dans plusieurs journaux, comme des tiroirs ou des étagères.",{"type":106,"attrs":167,"content":168},{"level":134},[169],{"text":170,"type":77},"1.2 - L’OD appartient à un journal comptable",{"type":73,"content":172},[173,175,179],{"text":174,"type":77},"Comme toute écriture en comptabilité, l’opération diverse se rattache à un journal comptable auxiliaire. Rappelons rapidement les ",{"text":176,"type":77,"marks":177},"obligations légales en matière de journaux",[178],{"type":102},{"text":121,"type":77},{"type":106,"attrs":181,"content":183},{"level":182},4,[184],{"text":185,"type":77},"a - Obligation de journal comptable",{"type":73,"content":187},[188,190,196],{"text":189,"type":77},"Pour les entreprises soumises au régime réel d’imposition, les pièces comptables obligatoires, comme le rappelle le ",{"text":191,"type":77,"marks":192},"site entreprendre.service.public.fr",[193],{"type":152,"attrs":194},{"href":195,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://entreprendre.service-public.fr/vosdroits/F21852",{"text":197,"type":77},", comprennent :",{"type":199,"content":200},"bullet_list",[201,208,214],{"type":202,"content":203},"list_item",[204],{"type":73,"content":205},[206],{"text":207,"type":77},"le livre d’inventaire ;",{"type":202,"content":209},[210],{"type":73,"content":211},[212],{"text":213,"type":77},"le livre-journal ;",{"type":202,"content":215},[216],{"type":73,"content":217},[218],{"text":219,"type":77},"le grand-livre.",{"type":73,"content":221},[222,226],{"text":223,"type":77,"marks":224},"Le livre-journal",[225],{"type":102},{"text":227,"type":77}," sert à l’enregistrement chronologique de toutes les opérations une à une et jour après jour, quelles que soient leurs natures. Chaque écriture comporte la date, la référence qui permet de retrouver la pièce justificative et la source de la donnée comptabilisée.",{"type":106,"attrs":229,"content":230},{"level":182},[231],{"text":232,"type":77},"b - Les différents journaux d’OD en comptabilité",{"type":73,"content":234},[235,237,241],{"text":236,"type":77},"Dans la pratique, le livre-journal se décompose en ",{"text":238,"type":77,"marks":239},"journaux auxiliaires",[240],{"type":102},{"text":242,"type":77}," afin de classer les écritures comptables par nature. Le ou les journaux d’OD constituent donc des journaux auxiliaires tout comme ceux relatifs aux achats, aux ventes ou à la trésorerie.",{"type":73,"content":244},[245,247,251],{"text":246,"type":77},"Dans la plupart des PME, l’organisation de la comptabilité prévoit ",{"text":248,"type":77,"marks":249},"plusieurs journaux d’OD afin de répartir les écritures selon",[250],{"type":102},{"text":252,"type":77}," :",{"type":199,"content":254},[255,261,267,273,279],{"type":202,"content":256},[257],{"type":73,"content":258},[259],{"text":260,"type":77},"leur origine comme pour le journal de paie ou le journal des amortissements ;",{"type":202,"content":262},[263],{"type":73,"content":264},[265],{"text":266,"type":77},"le type d’écritures (centralisation d’écritures ou régularisations diverses d’erreurs par exemple) ;",{"type":202,"content":268},[269],{"type":73,"content":270},[271],{"text":272,"type":77},"leur paramétrage technique dans le logiciel (journaux d’OD extournables et d’OD non extournables notamment) ;",{"type":202,"content":274},[275],{"type":73,"content":276},[277],{"text":278,"type":77},"le niveau d’imputation comptable (OD de comptabilité générale ou OD analytiques pures) ;",{"type":202,"content":280},[281],{"type":73,"content":282},[283],{"text":284,"type":77},"l’origine dans l’entreprise, la BU, l’activité, l’établissement, le service, etc.",{"type":106,"attrs":286,"content":287},{"level":134},[288],{"text":289,"type":77},"1.3 - Quels sont les types d’opérations diverses en comptabilité ?",{"type":73,"content":291},[292,294,298],{"text":293,"type":77},"Les OD se répartissent en deux grandes catégories, ",{"text":295,"type":77,"marks":296},"les écritures centralisatrices et les réparatrices",[297],{"type":102},{"text":299,"type":77},". Elles ne poursuivent pas les mêmes objectifs et n’entraînent pas les mêmes types de contrôles.",{"type":106,"attrs":301,"content":302},{"level":182},[303],{"text":304,"type":77},"a - OD de centralisation en comptabilité",{"type":73,"content":306},[307,311],{"text":308,"type":77,"marks":309},"Les écritures relatives à la paie",[310],{"type":102},{"text":312,"type":77}," (salaires et charges sociales) se préparent dans un logiciel de paie. Elles entrent en comptabilité par transfert automatique, intégration de fichier voire parfois par une saisie manuelle. Le journal d’OD de paie correspond donc à la centralisation des informations issues de l’application RH.",{"type":73,"content":314},[315,317,321],{"text":316,"type":77},"Citons aussi les écritures de ",{"text":318,"type":77,"marks":319},"dotation aux amortissements",[320],{"type":102},{"text":322,"type":77},". Elles proviennent de calculs réalisés dans le module immobilisations de l’ERP ou dans un logiciel spécifique. Ces mouvements comptables généralement non extournables sont des charges ou des produits calculés par opposition à des achats, des ventes ou de la trésorerie.",{"type":73,"content":324},[325,329],{"text":326,"type":77,"marks":327},"Quant à la TVA",[328],{"type":102},{"text":330,"type":77},", à l’issue de la déclaration de la taxe, il convient d’enregistrer l’écriture correspondante. C’est également une OD centralisatrice.",{"type":73,"content":332},[333,335,339],{"text":334,"type":77},"Enfin, parmi cette catégorie d’opérations diverses, vous pouvez retrouver des écritures relatives aux stocks de fin de mois, des provisions pour factures à établir ou à recevoir, etc. Ce sont ",{"text":336,"type":77,"marks":337},"diverses écritures nécessaires pour les situations",[338],{"type":102},{"text":340,"type":77}," mensuelles comme pour le bilan de l’exercice.",{"type":106,"attrs":342,"content":343},{"level":182},[344],{"text":345,"type":77},"b - OD de régularisation d’écritures précédentes",{"type":73,"content":347},[348,350,354],{"text":349,"type":77},"Ces ",{"text":351,"type":77,"marks":352},"opérations diverses, dites réparatrices,",[353],{"type":102},{"text":355,"type":77}," correspondent à des rectifications de mauvaises imputations comptables antérieures, à des erreurs de sens, de montant, de code comptable, etc. Elles peuvent affecter des saisies initiales tant dans les ventes, les achats, les comptes de banque ou de caisse. Leur justification et leur traçabilité revêtent d’autant plus d’importance qu’elles corrigent des anomalies.",{"type":73,"content":357},[358,360,364],{"text":359,"type":77},"Parfois, ces OD sont de faibles montants et générées automatiquement selon les niveaux autorisés par le paramétrage comptable. C’est le cas des ",{"text":361,"type":77,"marks":362},"écarts de lettrage d",[363],{"type":102},{"text":365,"type":77},"es comptes de tiers.",{"type":106,"attrs":367,"content":368},{"level":108},[369],{"text":370,"type":77},"2 - Comment optimiser la gestion des journaux d’OD en comptabilité ?",{"type":73,"content":372},[373,375,379],{"text":374,"type":77},"Les OD sont par définition diverses et souvent manuelles. Ce sont autant de raisons de bien ",{"text":376,"type":77,"marks":377},"structurer vos journaux comptables d’OD",[378],{"type":102},{"text":380,"type":77}," pour rationaliser le classement, la gestion des écritures voire leur extourne.",{"type":106,"attrs":382,"content":383},{"level":134},[384],{"text":385,"type":77},"2.1 - Objectifs d’une structuration des écritures d’opérations diverses",{"type":73,"content":387},[388,390,394],{"text":389,"type":77},"En organisant de manière rationnelle et détaillée les données, vous poursuivez plusieurs objectifs intéressants pour une gestion financière sereine. En tant que DAF, prenez ce sujet en main avec le responsable comptable afin de ",{"text":391,"type":77,"marks":392},"l’aider à structurer l’information au mieux",[393],{"type":102},{"text":121,"type":77},{"type":106,"attrs":396,"content":397},{"level":182},[398],{"text":399,"type":77},"a - Rendre lisibles les écritures diverses par un classement par nature",{"type":73,"content":401},[402,406],{"text":403,"type":77,"marks":404},"La démultiplication des journaux d’OD",[405],{"type":102},{"text":407,"type":77}," en comptabilité sert tout d’abord à ranger les mouvements comptables de manière fine. Dans une garde-robe, vous ne mélangez pas les différents types de vêtements sur la même étagère ou tiroir. Pour les écritures diverses, il en va de même. N’hésitez pas à créer des journaux par nature, utilisation, origine, etc. Le code journal facilite l’analyse et la lecture du grand livre.",{"type":106,"attrs":409,"content":410},{"level":182},[411],{"text":412,"type":77},"b - Automatiser les extournes d’écritures comptables",{"type":73,"content":414},[415,417,421],{"text":416,"type":77},"Pour les situations comptables mensuelles, vous faites saisir les stocks de fin de mois, les provisions FNP (factures non parvenues) ou FAE (factures à établir). En général, ces écritures de fin de période se contrepassent en début de période suivante. On parle ",{"text":418,"type":77,"marks":419},"d’extourne de l’OD",[420],{"type":102},{"text":422,"type":77},", soit la passation d’une écriture exactement inversée au débit comme au crédit.",{"type":73,"content":424},[425,427,431],{"text":426,"type":77},"Évidemment, ",{"text":428,"type":77,"marks":429},"ce type de traitement s’automatise",[430],{"type":102},{"text":432,"type":77}," pour gagner du temps et fiabiliser aussi l’opération. Ainsi, en isolant les écritures dans un journal d’OD extournable par opposition à un journal d’OD non extournable, l’entreprise rationalise ses processus comptables. L’extourne de tout le journal d’OD s’effectue alors en quelques clics.",{"type":106,"attrs":434,"content":435},{"level":182},[436],{"text":437,"type":77},"c - Identifier rapidement les sources des écritures au grand livre",{"type":73,"content":439},[440,442,446],{"text":441,"type":77},"Disposer de plusieurs journaux d’opérations diverses signifie qu’au grand-livre les écritures présentent plusieurs codes journaux. Ceci permet d’identifier immédiatement la nature de l’écriture pour les lecteurs avertis, comptables, contrôleurs de gestion ou auditeurs. ",{"text":443,"type":77,"marks":444},"La traçabilité des pièces justificatives",[445],{"type":102},{"text":447,"type":77}," est ainsi facilitée. N’oubliez pas que c’est un point essentiel en comptabilité, d’autant plus pour des opérations diverses.",{"type":106,"attrs":449,"content":450},{"level":134},[451],{"text":452,"type":77},"2.2 - Démultiplier les journaux d’OD, ça se pilote",{"type":73,"content":454},[455,457,461],{"text":456,"type":77},"Répartir les OD de la comptabilité dans plusieurs journaux, c’est bien. Mais, cette opération exige un pilotage sans quoi le désordre risque de survenir très vite. Ainsi, ",{"text":458,"type":77,"marks":459},"chaque journal d’OD doit faire l’objet d’un paramétrage",[460],{"type":102},{"text":462,"type":77}," précis dans le logiciel de comptabilité. Gestion de son ouverture, de sa fermeture, comptes autorisés pour mouvementer ce journal, personnes habilitées à saisir les écritures, extourne automatique ou non, etc., voilà autant de critères à définir pour chaque journal d’OD.",{"type":106,"attrs":464,"content":465},{"level":134},[466],{"text":467,"type":77},"2.3 - Les OD se justifient par des pièces",{"type":73,"content":469},[470,472,476],{"text":471,"type":77},"Comme évoqué, ",{"text":473,"type":77,"marks":474},"toute écriture comptable qui figure au grand livre doit se justifier",[475],{"type":102},{"text":477,"type":77},". Assurez-vous que chaque OD fait l’objet d’une pièce dématérialisée appuyant l’écriture, y compris pour les OD rectificatives d’erreurs. Cet aspect se contrôle notamment par sondages et par l’existence d’un dossier comptable à l’appui de chaque situation de fin de mois.",{"type":106,"attrs":479,"content":480},{"level":134},[481],{"text":482,"type":77},"2.4 - Le cas des OD de paie (exemple d’OD centralisatrice)",{"type":73,"content":484},[485,487,491],{"text":486,"type":77},"Généralement, le traitement consiste à intégrer un fichier en comptabilité qui provient du logiciel de paie par interface automatisé. Ce type d’opération exige aussi de ",{"text":488,"type":77,"marks":489},"bien paramétrer le processus",[490],{"type":102},{"text":492,"type":77}," qui se réalise parfois en traitement batch durant la nuit. Il y a lieu de surveiller les états d’anomalies et de rejets et de gérer les erreurs d’intégration en comptabilité. S’agissant de données sensibles, c’est souvent seulement le responsable comptable qui est autorisé à s’en charger.",{"type":106,"attrs":494,"content":495},{"level":108},[496],{"text":497,"type":77},"3 - Les opérations diverses : des informations à contrôler",{"type":73,"content":499},[500,502,506],{"text":501,"type":77},"Les OD en comptabilité constituent souvent une manne intéressante à contrôler tant pour l’administration fiscale que pour les auditeurs légaux. Dans la mesure où une partie correspond à des rectifications d’erreurs et qu’il s’agit d’écritures parfois manuelles, ",{"text":503,"type":77,"marks":504},"le risque semble supérieur pour ces mouvements comptables",[505],{"type":102},{"text":121,"type":77},{"type":106,"attrs":508,"content":509},{"level":134},[510],{"text":511,"type":77},"3.1 - OD en comptabilité et audit par les commissaires aux comptes",{"type":73,"content":513},[514,516,520],{"text":515,"type":77},"Les auditeurs qui interviennent dans le cadre de leur mission légale effectuent diverses vérifications ",{"text":517,"type":77,"marks":518},"selon le niveau de risque estimé",[519],{"type":102},{"text":521,"type":77}," lors de l’analyse du contrôle interne. Les OD de la comptabilité, voilà un poste intéressant de leur point de vue.",{"type":73,"content":523},[524,526,530],{"text":525,"type":77},"Ils réalisent un traitement des journaux d’OD grâce à des outils spécifiques qui aident à ",{"text":527,"type":77,"marks":528},"détecter les anomalies potentielles",[529],{"type":102},{"text":531,"type":77},". Par exemple, ils contrôlent particulièrement les mouvements dont le sens semble illogique. Ils tiennent compte des mots inclus dans le libellé de chaque écriture comme « erreur », « remboursement », « trop payé » ou « trop perçu », etc. Ils s’attachent aussi à vérifier les accès autorisés à la passation des OD selon les journaux ainsi que les heures et jours de saisie réelle.",{"type":73},{"type":124,"attrs":534},{"id":126,"body":535},[536],{"_uid":537,"html":130,"component":131},"i-85c79dae-63a9-4929-b944-0e9a60320a03",{"type":106,"attrs":539,"content":540},{"level":134},[541],{"text":542,"type":77},"3.2 - OD en comptabilité et contrôle fiscal",{"type":73,"content":544},[545,547,553,555,559],{"text":546,"type":77},"De la même manière, lors d’un ",{"text":548,"type":77,"marks":549},"contrôle fiscal",[550],{"type":152,"attrs":551},{"href":552,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/blog/controle-fiscal-entreprise/",{"text":554,"type":77},", les écritures du type opérations diverses sont particulièrement sondées. ",{"text":556,"type":77,"marks":557},"Le FEC (fichier des écritures comptables)",[558],{"type":102},{"text":560,"type":77}," constitue la base de l’intervention de vérification fiscale pour l’administration. Parmi ses 18 champs obligatoires se trouve le code journal. L’inspecteur examine les mêmes types d’anomalies que celles identifiées par un commissaire aux comptes.",{"type":106,"attrs":562,"content":563},{"level":134},[564],{"text":565,"type":77},"3.3 - OD en comptabilité, une source de contrôle en interne",{"type":73,"content":567},[568,570,575,577,581],{"text":569,"type":77},"Afin de réduire les risques que peuvent comporter les OD en comptabilité et d’anticiper les interventions d’auditeurs externes ou d’un ",{"text":548,"type":77,"marks":571},[572],{"type":152,"attrs":573},{"href":574,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://blog.spendesk.com/fr/contr%C3%B4le-fiscal-entreprise",{"text":576,"type":77},", surveillez vos OD. Plus vous réalisez des vérifications et sondages périodiques, notamment lors de l’établissement des situations mensuelles, plus vous fiabilisez votre comptabilité. Assurez-vous que ces ",{"text":578,"type":77,"marks":579},"OD comptables sont toutes justifiées",[580],{"type":102},{"text":582,"type":77}," par un document dématérialisé aisément traçable en cas de contrôle.",{"type":106,"attrs":584,"content":585},{"level":134},[586],{"text":587,"type":77},"3.4 - Tendre vers une limitation des OD réparatrices",{"type":73,"content":589},[590,592,596],{"text":591,"type":77},"Évidemment, ce sont les OD de nature rectificative qui sont susceptibles de contenir le plus d’anomalies, car elles ",{"text":593,"type":77,"marks":594},"ne correspondent pas à un traitement de flux régulier",[595],{"type":102},{"text":597,"type":77}," et de masse. Plus vous parvenez à réduire ces écritures, plus votre comptabilité se révèle sûre et fiable. Alors, comment procéder ?",{"type":106,"attrs":599,"content":600},{"level":182},[601],{"text":602,"type":77},"a - Comment diminuer au maximum les OD réparatrices ?",{"type":73,"content":604},[605,607,611],{"text":606,"type":77},"Le ",{"text":608,"type":77,"marks":609},"contrôle des interfaces",[610],{"type":102},{"text":612,"type":77}," des achats, ventes et flux financiers participe à cette sécurisation. Bon nombre d’écritures du type OD rectificatives correspondent à des soucis de paramétrage dans les applications comme la gestion commerciale ou celle des achats. Les factures se déversent dans les mauvais comptes ou centres de coûts voire à des dates comptables erronées par exemple.",{"type":106,"attrs":614,"content":615},{"level":182},[616],{"text":617,"type":77},"b - Les outils qui aident à rationaliser les flux comptables",{"type":73,"content":619},[620,622,626,628,634],{"text":621,"type":77},"En utilisant des ",{"text":623,"type":77,"marks":624},"applications dématérialisées",[625],{"type":102},{"text":627,"type":77}," qui traitent l’intégralité des dépenses de la commande au règlement, vous gagnez en fiabilité et en efficacité. Par exemple, avec la plateforme Spendesk, vous disposez d’un ",{"text":629,"type":77,"marks":630},"outil complet d’automatisation comptable",[631],{"type":152,"attrs":632},{"href":633,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/product/accounting-automation/",{"text":635,"type":77},". Vous pouvez le paramétrer finement tant pour la comptabilité générale qu’analytique. C’est la garantie de limiter les OD rectificatives.",{"type":106,"attrs":637,"content":638},{"level":108},[639],{"text":640,"type":77},"Surveillez et organisez les OD en comptabilité",{"type":73,"content":642},[643,645,649,651,657],{"text":644,"type":77},"C’est l’assurance de fiabiliser sa comptabilité, de limiter les risques d’erreurs et de faciliter les audits et vérifications diverses. ",{"text":646,"type":77,"marks":647},"En rationalisant, automatisant et dématérialisant les flux financiers",[648],{"type":102},{"text":650,"type":77},", vous réduisez aussi le besoin d’OD comptables. Spendesk se tient à vos côtés pour simplifier le suivi de vos dépenses professionnelles. Organisons une ",{"text":652,"type":77,"marks":653},"démonstration de notre plateforme",[654],{"type":152,"attrs":655},{"href":656,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/schedule-a-demo/",{"text":658,"type":77},", vous percevrez mieux l’apport de nos outils pour votre direction financière.",{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":665,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":674,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":678,"default_full_slug":679,"translated_slugs":680,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":666,"icon":667,"name":660,"component":671},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},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",[681,682,683],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[686],{"_uid":687,"asset":688,"shadow":28,"caption":52,"overlay":691,"component":692},"52cea31e-67fc-4c1b-a389-0287cd99ccd1",{"alt":689,"name":52,"focus":52,"title":52,"filename":690,"copyright":52,"fieldtype":57,"is_external_url":28},"od-comptabilité","https://a.storyblok.com/f/146026/1190x670/4a6006c786/blog-visual_od_comptabilit-c3-a9150-1.png",[],"image",[],"2023-01-12 00:00","8",[],"Tout CFO en entreprise cherche à réduire les zones de risques financiers. Bien piloter ses OD en comptabilité fait partie des points sensibles.",[699],{"_uid":700,"items":701,"heading":748,"reverse":28,"component":766,"sectionSettings":767},"274e66c5-b01f-4dee-8f87-467bcd734ac7",[702,712,721,730,739],{"_uid":703,"title":704,"component":705,"description":706},"13f399c0-b109-4de3-b494-2bd1cdbf720e","Qu'est-ce que la gestion des dépenses en entreprise ?","faqItem",{"type":70,"content":707},[708],{"type":73,"content":709},[710],{"text":711,"type":77},"La gestion des dépenses est le processus qui centralise et contrôle toutes les dépenses professionnelles. Spendesk centralise paiements, justificatifs et reporting en temps réel grâce à des cartes physiques et virtuelles, des notes de frais automatisées et des règles d'approbation. Ces fonctionnalités permettent de catégoriser les dépenses, appliquer les bons taux de TVA et préparer les écritures comptables pour la réconciliation.",{"_uid":713,"title":714,"component":705,"description":715},"f53b0d1f-8e91-4208-aba9-6af8fd8c4729","Comment fonctionne Spendesk ?",{"type":70,"content":716},[717],{"type":73,"content":718},[719],{"text":720,"type":77},"Spendesk centralise les moyens de paiement et automatise les flux de dépenses pour les équipes financières. Les employés utilisent des cartes physiques ou virtuelles et créent des notes de frais via l’application mobile; Spendesk applique des règles d'approbation, contrôle les budgets en temps réel et rassemble justificatifs et données pour exporter des écritures vers les logiciels comptables.",{"_uid":722,"title":723,"component":705,"description":724},"7bba03b5-77f0-4825-b16e-d15d6e05f63d","Comment Spendesk facilite-t-il la réconciliation comptable des opérations diverses (OD) ?",{"type":70,"content":725},[726],{"type":73,"content":727},[728],{"text":729,"type":77},"Spendesk facilite la réconciliation des OD en associant automatiquement justificatifs aux transactions, en appliquant des règles de codification et en générant des journaux comptables exportables. La fonctionnalité d’export d’écritures (CSV/Intégrations Sage, QuickBooks, Xero) et le mapping des comptes accélèrent le rapprochement et réduisent les saisies manuelles pour les équipes comptables.",{"_uid":731,"title":732,"component":705,"description":733},"ab8bf533-3e07-48cf-adcd-e652d514e590","Quels justificatifs comptables Spendesk collecte-t-il pour les opérations diverses ?",{"type":70,"content":734},[735],{"type":73,"content":736},[737],{"text":738,"type":77},"Spendesk collecte et archive automatiquement les justificatifs tels que factures, reçus, tickets et notes de frais via l’application mobile avec OCR. La plateforme attache ces pièces aux transactions correspondantes, conserve les images horodatées et propose des rappels pour justificatifs manquants, simplifiant les audits et la tenue des pièces justificatives comptables.",{"_uid":740,"title":741,"component":705,"description":742},"f63fef14-d0f1-488f-a80d-9d03e66a20f7","Comment exporter les écritures comptables depuis Spendesk vers un logiciel comptable ?",{"type":70,"content":743},[744],{"type":73,"content":745},[746],{"text":747,"type":77},"Spendesk exporte les écritures comptables au format CSV ou via intégrations directes (Sage, QuickBooks, Xero) avec mappings de comptes et taux de TVA. La fonctionnalité d’export génère des journaux OD prêts à l’import, conserve les justificatifs liés et réduit considérablement le travail de saisie manuelle pour le service comptable.",[749],{"cta":750,"_uid":751,"title":752,"eyebrow":759,"subtitle":762,"component":106,"textAlign":52,"sectionSettings":765,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"edcbe389-ef8c-4804-a2a1-5842632af668",{"type":70,"content":753},[754],{"type":106,"attrs":755,"content":756},{"level":108},[757],{"text":758,"type":77},"FAQ",{"type":70,"content":760},[761],{"type":73},{"type":70,"content":763},[764],{"type":73},[],"faqSection",[768],{"_uid":769,"hide":28,"theme":770,"anchorId":52,"component":771,"spacingTop":52,"hideOnDevices":772,"spacingBottom":52,"floatingImages":773,"variableOverrides":774},"4c3f959d-6fe2-41c4-9d73-79eb733fb9c6","light-theme","sectionSettings",[],[],[],"od-comptabilite","fr/blog/od-comptabilite",1680,[],176386517,"316c9a76-34e0-422c-ba4b-adeb7994bb0a","2022-11-04T10:31:03.210Z",[],"blog/od-comptabilite",[785,786,787],{"path":783,"name":25,"lang":32,"published":25},{"path":783,"name":25,"lang":38,"published":25},{"path":783,"name":25,"lang":40,"published":25},{"header":789,"footer":1486,"commonContent":1983,"userCentricsAndSegmentMappingTable":2149},{"name":790,"created_at":791,"published_at":792,"updated_at":793,"id":794,"uuid":795,"content":796,"slug":1296,"full_slug":1473,"sort_by_date":25,"position":26,"tag_list":1474,"is_startpage":28,"parent_id":1476,"meta_data":25,"group_id":1477,"first_published_at":1478,"release_id":25,"lang":32,"path":1479,"alternates":1480,"default_full_slug":1481,"translated_slugs":1482},"Header","2022-03-03T10:18:44.837Z","2026-09-11T12:25:13.217Z","2026-09-11T12:25:13.243Z",112682816,"5cdfaafc-a9d2-47fd-a16f-d782131160fd",{"_uid":797,"logo":798,"navbar":803,"loginBtn":1295,"component":1296,"languages":1297,"logoBlack":1316,"logoWhite":1320,"topNavbar":1325,"footerLinks":1334,"socialLinks":1353,"homepageLink":1394,"getStartedBtn":1406,"announcementBanner":1421,"localeSwitcherTitle":1472},"d642d99f-3914-487e-abe1-9515eca76325",{"id":799,"alt":800,"name":52,"focus":52,"title":800,"source":52,"filename":801,"copyright":52,"fieldtype":57,"meta_data":802,"is_external_url":28},4112223,"Spendesk","https://a.storyblok.com/f/146026/x/5f4956f538/spendesk-logo.svg",{},[804,1013,1025,1038,1214],{"_uid":805,"label":806,"columns":807,"component":975,"headingNewBranding":976},"99e54924-f77d-4501-978a-b578da0140ca","Produit",[808,892],{"_uid":809,"ctas":810,"label":806,"component":890,"labelColor":52,"backgroundIconColor":891},"5f198563-42a4-441a-bdb5-8a4ee4320b66",[811,827,843,858,874],{"tag":52,"_uid":812,"hide":28,"icon":813,"link":817,"type":52,"label":826,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"09547f47-fd5a-4b75-bd20-5b419c3a9692",{"id":814,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":815,"copyright":52,"fieldtype":57,"meta_data":816,"is_external_url":28},16729348,"https://a.storyblok.com/f/146026/32x32/e26321511f/icon-star-32px-carbon-naked.svg",{},{"id":818,"url":52,"linktype":157,"fieldtype":61,"cached_url":819,"prep":41,"story":820},"d942dafa-667c-49cd-bfcf-a53c8faa8e92","/fr/platform/mcp",{"name":821,"id":822,"uuid":818,"slug":823,"url":824,"full_slug":825,"_stopResolving":41},"MCP",184147202165078,"mcp","platform/mcp","fr/platform/mcp","Spendesk AI connect",{"tag":52,"_uid":828,"icon":829,"link":833,"type":52,"label":842,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"40af8152-1e3f-4e5c-b9f2-5d8ff7672be7",{"id":830,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":831,"copyright":52,"fieldtype":57,"meta_data":832,"is_external_url":28},16281091,"https://a.storyblok.com/f/146026/16x16/c5475cecd9/icon-platic-card-carbon_no-bg.svg",{},{"id":834,"url":52,"linktype":157,"fieldtype":61,"cached_url":835,"prep":41,"story":836},"a0ebe15c-08cc-4f8b-afba-12b165f9fb56","/fr/product/cards/",{"name":837,"id":838,"uuid":834,"slug":839,"url":840,"full_slug":841,"_stopResolving":41},"Cards",193401086247857,"cards","product/cards/","fr/product/cards/","Cartes de paiements",{"tag":52,"_uid":844,"hide":28,"icon":845,"link":849,"type":52,"label":853,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"68a2616c-26e5-4688-8333-6c5a4fab3190",{"id":846,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":847,"copyright":52,"fieldtype":57,"meta_data":848,"is_external_url":28},16281100,"https://a.storyblok.com/f/146026/16x16/cc8b7906c6/icon-cart-carbon_no-bg.svg",{},{"id":850,"url":52,"linktype":157,"fieldtype":61,"cached_url":851,"prep":41,"story":852},"54aaf12a-503f-42e6-afbc-61919d53f941","/fr/product/procurement",{"name":853,"id":854,"uuid":850,"slug":855,"url":856,"full_slug":857,"_stopResolving":41},"Procurement",193401601446119,"procurement","product/procurement","fr/product/procurement",{"tag":52,"_uid":859,"hide":28,"icon":860,"link":864,"type":52,"label":873,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"9dee1a69-11fd-470d-a6b7-98afd828410c",{"id":861,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":862,"copyright":52,"fieldtype":57,"meta_data":863,"is_external_url":28},16281102,"https://a.storyblok.com/f/146026/16x17/f28007595c/icon-approved-expenses-carbon_no-bg.svg",{},{"id":865,"url":52,"linktype":157,"fieldtype":61,"cached_url":866,"prep":41,"story":867},"5a15816c-5303-499e-9774-f4eab6597303","/fr/product/accounts-payable",{"name":868,"id":869,"uuid":865,"slug":870,"url":871,"full_slug":872,"_stopResolving":41},"Accounts Payable",193400887722918,"accounts-payable","product/accounts-payable","fr/product/accounts-payable","Factures fournisseurs (PA)",{"tag":52,"_uid":875,"icon":876,"link":880,"type":52,"label":889,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"3d54b3a1-be28-45fe-a0a8-ebbc68e9e36d",{"id":877,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":878,"copyright":52,"fieldtype":57,"meta_data":879,"is_external_url":28},16281106,"https://a.storyblok.com/f/146026/16x16/b57ae3cc57/icon-expenses-carbon_no-bg.svg",{},{"id":881,"url":52,"linktype":157,"fieldtype":61,"cached_url":882,"prep":41,"story":883},"2c9f9c07-cfb4-48e3-9391-89ea909b50ca","/fr/product/expense-management",{"name":884,"id":885,"uuid":881,"slug":886,"url":887,"full_slug":888,"_stopResolving":41},"Expense Management",193401429506811,"expense-management","product/expense-management","fr/product/expense-management","Notes de frais","ctasColumn","--color-accent-06",{"_uid":893,"ctas":894,"label":974,"component":890,"labelColor":52,"backgroundIconColor":891},"c7e769a0-95c8-49e3-a177-8c7061def31b",[895,911,927,943,959],{"tag":52,"_uid":896,"hide":28,"icon":897,"link":901,"type":52,"label":910,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"4c5373c4-ce33-450b-b5a2-6fd072f8b1f4",{"id":898,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":899,"copyright":52,"fieldtype":57,"meta_data":900,"is_external_url":28},16729298,"https://a.storyblok.com/f/146026/32x32/afc3b416d2/icon-chart-32px-carbon-naked.svg",{},{"id":902,"url":52,"linktype":157,"fieldtype":61,"cached_url":903,"prep":41,"story":904},"28bb9756-1ece-4e77-95d1-14f9384a14c9","/fr/platform/spends-controls",{"name":905,"id":906,"uuid":902,"slug":907,"url":908,"full_slug":909,"_stopResolving":41},"Spend Controls",193400956097450,"spend-controls","platform/spend-controls","fr/platform/spend-controls","Contrôles des dépenses",{"tag":52,"_uid":912,"hide":28,"icon":913,"link":917,"type":52,"label":926,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"2510867b-7a54-4419-b9bf-179d0e428694",{"id":914,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":915,"copyright":52,"fieldtype":57,"meta_data":916,"is_external_url":28},16729328,"https://a.storyblok.com/f/146026/32x32/b0f8886cda/icon-marvin-32px-carbon-naked.svg",{},{"id":918,"url":52,"linktype":157,"fieldtype":61,"cached_url":919,"prep":41,"story":920},"fd085d94-f53b-4b62-8db8-a7210e0836c2","/fr/platform/ai-automation",{"name":921,"id":922,"uuid":918,"slug":923,"url":924,"full_slug":925,"_stopResolving":41},"AI & Automation",193401551136651,"ai-automation","platform/ai-automation","fr/platform/ai-automation","Intelligence Artificielle",{"tag":52,"_uid":928,"hide":28,"icon":929,"link":933,"type":52,"label":942,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"26c4c111-0fcd-42c7-a1a9-adda4b11510c",{"id":930,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":931,"copyright":52,"fieldtype":57,"meta_data":932,"is_private":28,"is_external_url":28},16281093,"https://a.storyblok.com/f/146026/16x16/6958f61a21/icon-puzzle-carbon_no-bg.svg",{},{"id":934,"url":52,"linktype":157,"fieldtype":61,"cached_url":935,"prep":41,"story":936},"e0594f7b-c01a-45b3-96e2-186a17439c46","/fr/integrations/",{"name":937,"id":938,"uuid":934,"slug":939,"url":940,"full_slug":941,"_stopResolving":41},"Integrations",129006144,"integrations","integrations/","fr/integrations/","API & intégrations ",{"tag":52,"_uid":944,"icon":945,"link":949,"type":52,"label":958,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"b4465174-3e37-44c2-99ee-8cd84e6e5a98",{"id":946,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":947,"copyright":52,"fieldtype":57,"meta_data":948,"is_external_url":28},16281085,"https://a.storyblok.com/f/146026/16x16/aa4d62e541/icon-office-carbon_no-bg.svg",{},{"id":950,"url":52,"linktype":157,"fieldtype":61,"cached_url":951,"prep":41,"story":952},"3d432995-4a9f-417f-b7d9-48e760bf8646","/fr/product/multi-entity-management",{"name":953,"id":954,"uuid":950,"slug":955,"url":956,"full_slug":957,"_stopResolving":41},"Multi-Entity Management",193401474719366,"multi-entity-management","product/multi-entity-management","fr/product/multi-entity-management","Gestion multi-entités",{"tag":52,"_uid":960,"icon":961,"link":965,"type":52,"label":969,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"a349de93-1409-4ba4-a5e3-3c1916013987",{"id":962,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":963,"copyright":52,"fieldtype":57,"meta_data":964,"is_external_url":28},16281109,"https://a.storyblok.com/f/146026/16x16/e708885b4d/icon-wallet-carbon_no-bg.svg",{},{"id":966,"url":52,"linktype":157,"fieldtype":61,"cached_url":967,"prep":41,"story":968},"b419cae8-61d4-4ab4-919b-71875ceab832","/fr/product/budget",{"name":969,"id":970,"uuid":966,"slug":971,"url":972,"full_slug":973,"_stopResolving":41},"Budget",193401384269658,"budget","product/budget","fr/product/budget"," Plateforme","dropdownMenu",[977],{"cta":978,"_uid":993,"title":994,"eyebrow":1002,"subtitle":1005,"component":106,"textAlign":52,"sectionSettings":1012,"subtitleLeftBorder":28},[979],{"tag":52,"_uid":980,"hide":28,"icon":981,"link":982,"type":52,"label":992,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"c116cfe4-00a7-4def-bfa6-50635b56f3cd",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":25,"copyright":25,"fieldtype":57},{"id":983,"url":52,"linktype":157,"fieldtype":61,"cached_url":984,"prep":41,"story":985},"d3363100-1268-4a79-860d-dcf3ad572077","/fr/platform/platform-releases/june-update-2026",{"name":986,"id":987,"uuid":983,"slug":988,"url":989,"translated_name":990,"full_slug":991,"_stopResolving":41},"June update 2026",184269172433090,"june-update-2026","platform/platform-releases/june-update-2026","Juin 2026 Nouveautes","fr/platform/platform-releases/juin-2026-nouveautes","Découvrir les nouveautés","5602ee0e-a19d-4a6d-81c7-654623a62c53",{"type":70,"content":995},[996],{"type":73,"attrs":997,"content":999},{"textAlign":25,"key":998},"p-0",[1000],{"text":1001,"type":77},"Quoi de neuf",{"type":70,"content":1003},[1004],{"type":73},{"type":70,"content":1006},[1007],{"type":73,"attrs":1008,"content":1009},{"textAlign":25,"key":998},[1010],{"text":1011,"type":77},"Votre dernière mise à jour produit Spendesk est arrivée",[],{"tag":52,"_uid":1014,"hide":28,"icon":1015,"link":1016,"type":52,"label":1024,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"3e099d1d-7633-470a-b225-70ff55117055",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":25,"copyright":25,"fieldtype":57},{"id":1017,"url":52,"linktype":157,"fieldtype":61,"cached_url":1018,"prep":41,"story":1019},"3fa6ea10-966e-4089-af4b-7e6e442aa044","/fr/pricing",{"name":1020,"id":1021,"uuid":1017,"slug":1022,"url":1022,"full_slug":1023,"_stopResolving":41},"Pricing",118542802,"pricing","fr/pricing","Tarifs",{"tag":52,"_uid":1026,"icon":1027,"link":1028,"type":52,"label":1037,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"d5e1987a-f5af-4885-8aaa-ef59abcd1856",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":25,"copyright":25,"fieldtype":57},{"id":1029,"url":52,"linktype":157,"fieldtype":61,"cached_url":1030,"prep":41,"story":1031},"09ad78b4-d4be-4ef1-9f8d-7f452d2592ee","/fr/customers/",{"name":1032,"id":1033,"uuid":1029,"slug":1034,"url":1035,"full_slug":1036,"_stopResolving":41},"Listing page",107236629,"customers","customers/","fr/customers/","Témoignages clients",{"_uid":1039,"label":1040,"columns":1041,"component":975,"headingNewBranding":1213},"59752063-d282-4855-95bc-45cfb825ed90","Ressources",[1042,1106,1182],{"_uid":1043,"ctas":1044,"label":1104,"component":890,"backgroundIconColor":1105},"705444cd-cbfb-417a-99c3-8481453ed293",[1045,1061,1075,1088],{"tag":52,"_uid":1046,"icon":1047,"link":1051,"type":52,"label":1060,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"5fa4f3ea-1139-4bfb-9f4b-5bfc2ee878e4",{"id":1048,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1049,"copyright":52,"fieldtype":57,"meta_data":1050,"is_private":28,"is_external_url":28},16281084,"https://a.storyblok.com/f/146026/16x16/4c0bcd937c/icon-edit-carbon_no-bg.svg",{},{"id":1052,"url":52,"linktype":157,"fieldtype":61,"cached_url":1053,"prep":41,"story":1054},"f85ca87f-b289-449f-9fc4-9c760a70f55b","/fr/blog/",{"name":1055,"id":1056,"uuid":1052,"slug":1057,"url":1058,"full_slug":1059,"_stopResolving":41},"Blog homepage (listing page)",181576014,"blog","blog/","fr/blog/","Blog",{"tag":52,"_uid":1062,"hide":41,"icon":1063,"link":1067,"type":52,"label":1071,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"550defa8-3f12-404f-93c9-d1712a0cede6",{"id":1064,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1065,"copyright":52,"fieldtype":57,"meta_data":1066,"is_external_url":28},22166084,"https://a.storyblok.com/f/146026/16x16/70203afe7e/icon_-_play_-_carbon.svg",{},{"id":1068,"url":52,"linktype":157,"fieldtype":61,"cached_url":1069,"prep":41,"story":1070},"ee09d2a9-10e7-4197-8982-50a2e4c7e73e","/fr/webinars",{"name":1071,"id":1072,"uuid":1068,"slug":1073,"url":1073,"full_slug":1074,"_stopResolving":41},"Webinars",657702684,"webinars","fr/webinars",{"tag":52,"_uid":1076,"hide":28,"icon":1077,"link":1081,"type":52,"label":758,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"d6c7b904-02c6-4635-b6ef-7c41c9ffc857",{"id":1078,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1079,"copyright":52,"fieldtype":57,"meta_data":1080,"is_private":28,"is_external_url":28},16281086,"https://a.storyblok.com/f/146026/16x16/0e8759095b/icon-help-carbon_no-bg.svg",{},{"id":1082,"url":52,"linktype":157,"fieldtype":61,"cached_url":1083,"prep":41,"story":1084},"58f938c1-a22b-4a2a-8ba3-85610455b1e2","/fr/faq",{"name":758,"id":1085,"uuid":1082,"slug":1086,"url":1086,"full_slug":1087,"_stopResolving":41},126231937,"faq","fr/faq",{"tag":52,"_uid":1089,"hide":28,"icon":1090,"link":1094,"type":52,"label":1103,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"615e7cc9-41e0-4033-aa94-52ae8aa728ff",{"id":1091,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1092,"copyright":52,"fieldtype":57,"meta_data":1093,"is_private":28,"is_external_url":28},16281080,"https://a.storyblok.com/f/146026/17x17/dfacf276ea/icon-search-carbon_no-bg.svg",{},{"id":1095,"url":52,"linktype":157,"fieldtype":61,"cached_url":1096,"prep":41,"story":1097},"73f35c2d-ebf7-4761-8e05-7ef4d9d7df01","/fr/glossary/",{"name":1098,"id":1099,"uuid":1095,"slug":1100,"url":1101,"full_slug":1102,"_stopResolving":41},"Glossary",127190994,"glossary","glossary/","fr/glossaire/","Glossaire","Contenus","--color-accent-05",{"_uid":1107,"ctas":1108,"label":1181,"component":890,"labelColor":52,"backgroundIconColor":1105},"487d38bc-1a08-45a5-807a-5a7c04de8a6e",[1109,1121,1136,1152,1168],{"tag":52,"_uid":1110,"hide":28,"icon":1111,"link":1113,"type":52,"label":1117,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"8f6dba5c-37eb-4e62-a1ab-3c40a4558b8e",{"id":914,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":915,"copyright":52,"fieldtype":57,"meta_data":1112,"is_external_url":28},{},{"id":1114,"url":52,"linktype":157,"fieldtype":61,"cached_url":1115,"prep":41,"story":1116},"9425912b-288d-48f1-a7c7-6247f58ed8ed","/fr/ai",{"name":1117,"id":1118,"uuid":1114,"slug":1119,"url":1119,"full_slug":1120,"_stopResolving":41},"AI Hub",114865617041697,"ai","fr/ai",{"tag":52,"_uid":1122,"icon":1123,"link":1127,"type":52,"label":1135,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"7777fb05-58e5-4f3c-aa58-92cdbc65fd09",{"id":1124,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1125,"copyright":52,"fieldtype":57,"meta_data":1126,"is_external_url":28},16281087,"https://a.storyblok.com/f/146026/16x16/e6ec37650f/icon-file-carbon_no-bg.svg",{},{"id":1128,"url":52,"linktype":157,"fieldtype":61,"cached_url":1129,"prep":41,"story":1130},"b116361a-f2a4-40f7-a021-4b9b64edade9","/fr/finance-resources",{"name":1131,"id":1132,"uuid":1128,"slug":1133,"url":1133,"full_slug":1134,"_stopResolving":41},"Finance resources",363638378,"finance-resources","fr/documentation-gestion","Contenu premium",{"tag":52,"_uid":1137,"hide":28,"icon":1138,"link":1142,"type":52,"label":1151,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"627fe88e-fe6c-48e9-a3c4-2fd3336c1013",{"id":1139,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1140,"copyright":52,"fieldtype":57,"meta_data":1141,"is_external_url":28},70200044241480,"https://a.storyblok.com/f/146026/20x20/c23deb7ab6/icon-map-carbon_no-bg.svg",{},{"id":1143,"url":52,"linktype":157,"fieldtype":61,"cached_url":1144,"prep":41,"story":1145},"52ff1d3e-2698-4924-98a8-bb3c78d08bac","/fr/tools/cfo-tech-stack-map",{"name":1146,"id":1147,"uuid":1143,"slug":1148,"url":1149,"full_slug":1150,"_stopResolving":41},"CFO Tech Stack Map",688303595,"cfo-tech-stack-map","tools/cfo-tech-stack-map","fr/tools/cfo-tech-stack-map","Cartographie des outils de la DAF",{"tag":52,"_uid":1153,"hide":28,"icon":1154,"link":1158,"type":52,"label":1167,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"bcc29e92-02f7-467c-95b2-b1a3745b8641",{"id":1155,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1156,"copyright":52,"fieldtype":57,"meta_data":1157,"is_external_url":28},16281098,"https://a.storyblok.com/f/146026/16x16/3e30487589/icon-calculator-carbon_no-bg.svg",{},{"id":1159,"url":52,"linktype":157,"fieldtype":61,"cached_url":1160,"prep":41,"story":1161},"ab956bec-b6b4-434a-b4aa-b772873f9577","/fr/tools/spend-management-calculator",{"name":1162,"id":1163,"uuid":1159,"slug":1164,"url":1165,"full_slug":1166,"_stopResolving":41},"ROI calculator",159362364,"spend-management-calculator","tools/spend-management-calculator","fr/tools/spend-management-calculator","Calculateur d'économies",{"tag":52,"_uid":1169,"icon":1170,"link":1172,"type":52,"label":1180,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"hide":41},"2ebe313f-59e0-4d88-b72e-217efc4a1c17",{"id":861,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":862,"copyright":52,"fieldtype":57,"meta_data":1171,"is_external_url":28},{},{"id":1173,"url":52,"linktype":157,"fieldtype":61,"cached_url":1174,"prep":41,"story":1175},"001bfc30-c6f3-44bd-93ed-888c2ec3bc46","/fr/tools/hmrc-mileage-calculator",{"name":1176,"id":1177,"uuid":1173,"slug":1176,"url":1178,"full_slug":1179,"_stopResolving":41},"hmrc-mileage-calculator",590567568,"tools/hmrc-mileage-calculator","fr/tools/hmrc-mileage-calculator","HMRC Mileage Calculator","Ressources et outils",{"_uid":1183,"ctas":1184,"label":1212,"component":890,"backgroundIconColor":1105},"42cd977b-64fd-4daa-a999-3e539c48fdf8",[1185,1194,1203],{"tag":52,"_uid":1186,"icon":1187,"link":1191,"type":52,"label":1193,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"2d80d8b9-bc29-451a-8830-93f777a4035f",{"id":1188,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1189,"copyright":52,"fieldtype":57,"meta_data":1190,"is_external_url":28},16281104,"https://a.storyblok.com/f/146026/24x24/9630540d4d/icon-cfoc-carbon_no-bg.svg",{},{"id":52,"url":1192,"linktype":60,"fieldtype":61,"cached_url":1192},"https://www.cfoconnect.eu/fr/","Rejoindre CFO Connect",{"tag":52,"_uid":1195,"icon":1196,"link":1200,"type":52,"label":1202,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"8aa1408e-a5de-4956-b981-e612681b1217",{"id":1197,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1198,"copyright":52,"fieldtype":57,"meta_data":1199,"is_private":28,"is_external_url":28},16281088,"https://a.storyblok.com/f/146026/16x16/11abf8539b/icon-calendar-carbon_no-bg.svg",{},{"id":52,"url":1201,"linktype":60,"cached_url":1201},"https://www.cfoconnect.eu/fr/events/","Événements",{"tag":52,"_uid":1204,"icon":1205,"link":1209,"type":52,"label":1211,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"51f87bc2-673b-462f-8774-e0e4ff7d7c32",{"id":1206,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1207,"copyright":52,"fieldtype":57,"meta_data":1208,"is_private":28,"is_external_url":28},16281082,"https://a.storyblok.com/f/146026/16x16/d2c2ef928e/icon-chat-carbon_no-bg.svg",{},{"id":52,"url":1210,"linktype":60,"cached_url":1210},"https://www.cfoconnect.eu/fr/resources/faces-of-finance/","Faces of Finance","Communauté",[],{"_uid":1215,"label":1216,"columns":1217,"component":975,"headingNewBranding":1294},"4d29560b-a121-4a55-83cc-9ad81e6c3b0d","Entreprise",[1218,1259],{"_uid":1219,"ctas":1220,"label":1216,"component":890,"labelColor":52,"backgroundIconColor":891},"e742d8be-34ef-4dd7-a505-637bcae2bfe0",[1221,1234,1243],{"tag":52,"_uid":1222,"hide":28,"icon":1223,"link":1225,"type":52,"label":1233,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"08110155-0385-4a0d-bb1f-23db5d38e45f",{"id":946,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":947,"copyright":52,"fieldtype":57,"meta_data":1224,"is_private":28,"is_external_url":28},{},{"id":1226,"url":52,"linktype":157,"fieldtype":61,"cached_url":1227,"prep":41,"story":1228},"e44ca227-8de9-44c9-93ac-9229f1e769ba","/fr/about",{"name":1229,"id":1230,"uuid":1226,"slug":1231,"url":1231,"full_slug":1232,"_stopResolving":41},"Our story",126213445,"about","fr/about","À propos de Spendesk",{"tag":52,"_uid":1235,"hide":28,"icon":1236,"link":1240,"type":52,"label":1242,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"10f20954-92be-45a9-a38d-4ff377ae1a91",{"id":1237,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1238,"copyright":52,"fieldtype":57,"meta_data":1239,"is_external_url":28},16281083,"https://a.storyblok.com/f/146026/16x16/4710670fe5/icon-suitcase-carbon_no-bg.svg",{},{"id":52,"url":1241,"linktype":60,"fieldtype":61,"cached_url":1241},"https://career.spendesk.com/fr/","Carrières",{"tag":52,"_uid":1244,"hide":28,"icon":1245,"link":1249,"type":52,"label":1258,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"54992a01-315a-44ea-8d42-530e6a4991e4",{"id":1246,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1247,"copyright":52,"fieldtype":57,"meta_data":1248,"is_private":28,"is_external_url":28},16281079,"https://a.storyblok.com/f/146026/16x16/b2eba365dd/icon-news-carbon_no-bg.svg",{},{"id":1250,"url":52,"linktype":157,"fieldtype":61,"cached_url":1251,"prep":41,"story":1252},"f09d7678-b42b-4c68-b4a5-3d26d457355c","/fr/press/",{"name":1253,"id":1254,"uuid":1250,"slug":1255,"url":1256,"full_slug":1257,"_stopResolving":41},"Spendesk Press",265014512,"press","press/","fr/press/","Presse",{"_uid":1260,"ctas":1261,"label":1293,"component":890,"labelColor":52,"backgroundIconColor":891},"59a11592-e6cb-405d-8208-9e3c365ac046",[1262,1278],{"tag":52,"_uid":1263,"hide":28,"icon":1264,"link":1268,"type":52,"label":1277,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"4c769292-9f5f-404f-90d3-9a6ed38483ff",{"id":1265,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1266,"copyright":52,"fieldtype":57,"meta_data":1267,"is_private":28,"is_external_url":28},16281099,"https://a.storyblok.com/f/146026/18x16/a7c116c072/icon-people-carbon_no-bg.svg",{},{"id":1269,"url":52,"linktype":157,"fieldtype":61,"cached_url":1270,"prep":41,"story":1271},"256bc156-b5de-4af2-a9d9-17e2f24d8448","/fr/partners/",{"name":1272,"id":1273,"uuid":1269,"slug":1274,"url":1275,"full_slug":1276,"_stopResolving":41},"Partners",113802294,"partners","partners/","fr/partners/","Partenaires",{"tag":52,"_uid":1279,"hide":28,"icon":1280,"link":1284,"type":52,"label":1292,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"f0e6324a-5e60-43c4-bffc-3430ec5c000b",{"id":1281,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1282,"copyright":52,"fieldtype":57,"meta_data":1283,"is_private":28,"is_external_url":28},16281081,"https://a.storyblok.com/f/146026/18x18/01e1262e82/icon-phone-carbon_no-bg.svg",{},{"id":1285,"url":52,"linktype":157,"fieldtype":61,"cached_url":1286,"prep":41,"story":1287},"07eb4f4d-6829-4200-a43a-40fe668dbd09","/fr/contact-us",{"name":1288,"id":1289,"uuid":1285,"slug":1290,"url":1290,"full_slug":1291,"_stopResolving":41},"Contact us",126275406,"contact-us","fr/contact-us","Nous contacter"," ",[],"Se connecter","header",[1298,1303,1308,1312],{"_uid":1299,"code":38,"name":1300,"component":1301,"shortName":1302},"3825432f-6270-4fc5-a6de-2268b10d53ab","Deutsch","language","DE",{"_uid":1304,"code":1305,"name":1306,"component":1301,"shortName":1307},"5050c343-1954-40e4-bc50-71a22fceaf28","en","English","EN",{"_uid":1309,"code":40,"name":1310,"component":1301,"shortName":1311},"76d21077-cbac-4f11-9fed-1cee8e6221ae","Español","ES",{"_uid":1313,"code":32,"name":1314,"component":1301,"shortName":1315},"a451f395-b57c-4be1-8e17-c87dbc81b87b","Français","FR",{"id":1317,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1318,"copyright":52,"fieldtype":57,"meta_data":1319,"is_external_url":28},15300953,"https://a.storyblok.com/f/146026/143x22/ff77add2ca/spendesk-logo-black.svg",{},{"id":1321,"alt":800,"name":52,"focus":52,"title":1322,"source":52,"filename":1323,"copyright":52,"fieldtype":57,"meta_data":1324,"is_external_url":28},4112224,"Spendesk white","https://a.storyblok.com/f/146026/x/8000a10792/spendesk-logo-white.svg",{},[1326],{"tag":52,"_uid":1327,"hide":28,"icon":1328,"link":1330,"type":52,"label":1332,"style":62,"component":63,"onClickEvent":1333,"openInANewTab":41,"horizontalFill":28},"76967f37-ad44-44e4-942f-2b6c1c1ee456",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1329},{},{"id":52,"url":1331,"linktype":60,"fieldtype":61,"cached_url":1331},"https://helpcenter.spendesk.com/fr/","Centre d'aide","website:navbar:helpcenter_cta:clicked",[1335,1340],{"tag":52,"_uid":1336,"hide":28,"icon":1337,"link":1339,"type":52,"label":1332,"style":62,"component":63,"onClickEvent":1333,"openInANewTab":41,"horizontalFill":28},"5973fc04-9f32-479f-8978-27caad9d8e91",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1338},{},{"id":52,"url":1331,"linktype":60,"fieldtype":61,"cached_url":1331},{"tag":52,"_uid":1341,"hide":28,"icon":1342,"link":1344,"type":52,"label":1352,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"9875b499-bfb1-473b-a433-f70b3cff167b",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":25,"copyright":25,"fieldtype":57,"meta_data":1343,"is_external_url":28},{},{"id":1345,"url":52,"linktype":157,"fieldtype":61,"cached_url":1346,"prep":41,"story":1347},"0fcd9d53-6332-4709-aeeb-2e72863eb107","/fr/spendesk-security",{"name":1348,"id":1349,"uuid":1345,"slug":1350,"url":1350,"full_slug":1351,"_stopResolving":41},"Security",126230553,"spendesk-security","fr/spendesk-security","Sécurité & confidentialité",[1354,1362,1370,1378,1386],{"tag":52,"_uid":1355,"icon":1356,"link":1360,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"71cb89db-23a0-4b90-82d6-ca84b52af561",{"id":1357,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1358,"copyright":52,"fieldtype":57,"meta_data":1359,"is_external_url":28},16281248,"https://a.storyblok.com/f/146026/12x12/2d962efd0e/icon-facebook-carbon_no-bg.svg",{},{"id":52,"url":1361,"linktype":60,"fieldtype":61,"cached_url":1361},"https://www.facebook.com/spendesk/",{"tag":52,"_uid":1363,"icon":1364,"link":1368,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"69887bf3-cc5a-4f8b-82e0-33682082fbb0",{"id":1365,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1366,"copyright":52,"fieldtype":57,"meta_data":1367,"is_private":28,"is_external_url":28},16281245,"https://a.storyblok.com/f/146026/12x12/3d1e2f35e1/icon-instagram-carbon_no-bg.svg",{},{"id":52,"url":1369,"linktype":60,"fieldtype":61,"cached_url":1369},"https://www.instagram.com/spendesk",{"tag":52,"_uid":1371,"icon":1372,"link":1376,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"4b43ad3a-09a9-4670-8fa0-112bc3a16e82",{"id":1373,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1374,"copyright":52,"fieldtype":57,"meta_data":1375,"is_private":28,"is_external_url":28},16281247,"https://a.storyblok.com/f/146026/12x12/864442ea5c/icon-linkedin-carbon_no-bg.svg",{},{"id":52,"url":1377,"linktype":60,"fieldtype":61,"cached_url":1377},"https://www.linkedin.com/company/spendesk/",{"tag":52,"_uid":1379,"icon":1380,"link":1384,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"78310ee6-2020-4d6f-935c-61b7c4320988",{"id":1381,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1382,"copyright":52,"fieldtype":57,"meta_data":1383,"is_private":28,"is_external_url":28},16281249,"https://a.storyblok.com/f/146026/12x12/2b24154a63/icon-x-carbon_no-bg.svg",{},{"id":52,"url":1385,"linktype":60,"fieldtype":61,"cached_url":1385},"https://x.com/Spendesk",{"tag":52,"_uid":1387,"hide":28,"icon":1388,"link":1392,"type":52,"label":52,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":41,"horizontalFill":28},"70991476-75cd-4094-ae94-acd39cb504f1",{"id":1389,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1390,"copyright":52,"fieldtype":57,"meta_data":1391,"is_private":28,"is_external_url":28},16281246,"https://a.storyblok.com/f/146026/12x12/169fccc4c0/icon-youtube-carbon_no-bg.svg",{},{"id":52,"url":1393,"linktype":60,"fieldtype":61,"cached_url":1393},"https://www.youtube.com/c/spendesk",[1395],{"tag":52,"_uid":1396,"hide":28,"icon":1397,"link":1398,"type":52,"label":52,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"b3e35b40-8a11-4b10-8610-d965ad8998f4",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":25,"copyright":25,"fieldtype":57},{"id":1399,"url":52,"linktype":157,"fieldtype":61,"cached_url":1400,"prep":41,"story":1401},"cda85daf-0d14-4698-9bb2-d5fbb6bd7bc5","/fr/home",{"name":1402,"id":1403,"uuid":1399,"slug":1404,"url":1404,"full_slug":1405,"_stopResolving":41},"Homepage",106735746,"home","fr/home",[1407],{"tag":52,"_uid":1408,"hide":28,"icon":1409,"link":1410,"type":52,"label":1419,"style":62,"component":63,"onClickEvent":1420,"openInANewTab":28,"horizontalFill":28},"2c621606-7c33-47b3-9eb1-456d185505fe",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":1411,"url":52,"anchor":52,"linktype":157,"fieldtype":61,"cached_url":1412,"prep":41,"story":1413},"92c675ca-b9a9-4a17-9ac3-8b5dd3221fc4","/fr/schedule-a-demo/",{"name":1414,"id":1415,"uuid":1411,"slug":1416,"url":1417,"full_slug":1418,"_stopResolving":41},"Schedule a demo",126838129,"schedule-a-demo","schedule-a-demo/","fr/schedule-a-demo/","Réservez une démo","website:navbar:book_a_demo_cta:clicked",[1422],{"_uid":1423,"hide":28,"style":1424,"content":1425,"display":1450,"component":1451,"hideOnMobile":28,"mobileContent":1452},"295cfee8-25ae-49d8-8704-8e96565866d5","animated-gradient",{"type":70,"attrs":1426,"content":1427},{"backgroundColor":25},[1428],{"type":73,"attrs":1429,"content":1430},{"textAlign":25,"key":998},[1431,1435,1437,1441,1443],{"text":1432,"type":77,"marks":1433},"CFO Connect Summit",[1434],{"type":102},{"text":1436,"type":77}," — 3 jours. Démos en direct. Des workflows concrets. Avec des leaders de DeepL & NetSuite · ",{"text":1438,"type":77,"marks":1439},"13–15 oct",[1440],{"type":102},{"text":1442,"type":77},". 👉 ",{"text":1444,"type":77,"marks":1445},"Inscrivez-vous gratuitement",[1446,1449],{"type":152,"attrs":1447},{"href":1448,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/events/cfo-connect-summit/?utm_source=spendesk&utm_medium=banner&utm_campaign=cfo_connect_summit_2026&utm_content=banner_top_text_link",{"type":102},"Whole website","announcementBanner",{"type":70,"attrs":1453,"content":1454},{"backgroundColor":25},[1455],{"type":73,"attrs":1456,"content":1457},{"textAlign":25,"key":998},[1458,1461,1463,1466,1467],{"text":1432,"type":77,"marks":1459},[1460],{"type":102},{"text":1462,"type":77}," — 3 jours. Démos en direct. · ",{"text":1438,"type":77,"marks":1464},[1465],{"type":102},{"text":1442,"type":77},{"text":1444,"type":77,"marks":1468},[1469,1471],{"type":152,"attrs":1470},{"href":1448,"uuid":25,"anchor":25,"target":25,"linktype":60},{"type":102},"Sélectionnez votre langue","fr/global-components/header",[1475],"Links checked",111907194,"ef28e32e-3701-433a-b77f-08737a82cfdc","2022-03-09T14:32:27.754Z","/",[],"global-components/header",[1483,1484,1485],{"path":1481,"name":25,"lang":32,"published":25},{"path":1481,"name":25,"lang":38,"published":25},{"path":1481,"name":25,"lang":40,"published":25},{"name":1487,"created_at":1488,"published_at":1489,"updated_at":1490,"id":1491,"uuid":1492,"content":1493,"slug":1787,"full_slug":1972,"sort_by_date":25,"position":1973,"tag_list":1974,"is_startpage":28,"parent_id":1476,"meta_data":25,"group_id":1975,"first_published_at":1976,"release_id":25,"lang":32,"path":1058,"alternates":1977,"default_full_slug":1978,"translated_slugs":1979},"Footer","2022-03-03T10:27:46.390Z","2026-05-13T14:37:35.509Z","2026-05-13T14:37:35.598Z",112689691,"bd332f6b-f70a-4f07-abe4-434b845b6945",{"_uid":1494,"lists":1495,"component":1787,"logoLinks":1788,"legalLinks":1805,"socialLinks":1863,"newsletterForm":1889,"complianceLogos":1930,"newsletterTitle":1939,"smallDescription":1940,"newsletterSubtitle":1946,"legalDescriptionText":1947},"68acc184-683a-412b-863a-297708c3cffb",[1496,1615,1690,1755],{"_uid":1497,"ctas":1498,"label":1614,"component":890,"labelColor":52,"backgroundIconColor":52},"d0f2d38f-3465-422c-9ebf-15df11d2c26b",[1499,1513,1527,1535,1549,1563,1577,1589,1602],{"tag":52,"_uid":1500,"hide":28,"icon":1501,"link":1503,"type":52,"label":1512,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"6c234d18-72c2-4bd6-9f55-f4e43594afab",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1502},{},{"id":1504,"url":52,"linktype":157,"fieldtype":61,"cached_url":1505,"prep":41,"story":1506},"55eff7ea-e09a-4ede-98c5-21bc5a882f28","/fr/use-cases/invoice-processing",{"name":1507,"id":1508,"uuid":1504,"slug":1509,"url":1510,"full_slug":1511,"_stopResolving":41},"Automated invoice processing",129356665,"invoice-processing","use-cases/invoice-processing","fr/use-cases/invoice-processing","Traiter toutes les factures",{"tag":52,"_uid":1514,"hide":28,"icon":1515,"link":1517,"type":52,"label":1526,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"85a7dae5-f766-4f55-b545-3cfe43c0f819",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1516},{},{"id":1518,"url":52,"linktype":157,"fieldtype":61,"cached_url":1519,"prep":41,"story":1520},"0925f744-a413-46d2-af4e-ed4c9fbd5f06","/fr/use-cases/administrative-expenses",{"name":1521,"id":1522,"uuid":1518,"slug":1523,"url":1524,"full_slug":1525,"_stopResolving":41},"Administrative expenses",129781018,"administrative-expenses","use-cases/administrative-expenses","fr/use-cases/administrative-expenses","Dépenses administratives",{"tag":52,"_uid":1528,"hide":28,"icon":1529,"link":1531,"type":52,"label":1534,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"dca639bb-1c45-45e9-8ab9-6bf130a9fff7",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1530},{},{"id":1532,"url":52,"linktype":157,"fieldtype":61,"cached_url":1533,"prep":41},"a5ebc082-5ced-490f-beeb-91473f913fb7","/fr/product/subscription-management","Abonnements",{"tag":52,"_uid":1536,"hide":28,"icon":1537,"link":1539,"type":52,"label":1548,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"9ba916f8-6ed9-4789-a107-907007efc326",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1538},{},{"id":1540,"url":52,"linktype":157,"fieldtype":61,"cached_url":1541,"prep":41,"story":1542},"2a707a65-6597-4ae6-bbc2-5e3f13075706","/fr/use-cases/travel-spending",{"name":1543,"id":1544,"uuid":1540,"slug":1545,"url":1546,"full_slug":1547,"_stopResolving":41},"Travel spending",129190854,"travel-spending","use-cases/travel-spending","fr/use-cases/travel-spending","Voyages d'affaires",{"tag":52,"_uid":1550,"hide":28,"icon":1551,"link":1553,"type":52,"label":1562,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"f94a4adb-4c2b-459f-a640-f0c0279ea721",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1552},{},{"id":1554,"url":52,"linktype":157,"fieldtype":61,"cached_url":1555,"prep":41,"story":1556},"8191ed3b-30f0-4e58-b83d-9bc4c524b120","/fr/use-cases/office-expenses",{"name":1557,"id":1558,"uuid":1554,"slug":1559,"url":1560,"full_slug":1561,"_stopResolving":41},"Easily manage office expenses | Spendesk",128717906,"office-expenses","use-cases/office-expenses","fr/use-cases/office-expenses","Avantages salariaux",{"tag":52,"_uid":1564,"hide":28,"icon":1565,"link":1567,"type":52,"label":1576,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"518b355a-04dc-4755-ae49-4242b463744d",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1566},{},{"id":1568,"url":52,"linktype":157,"fieldtype":61,"cached_url":1569,"prep":41,"story":1570},"ca384414-4154-4849-a5c9-3738c1ad70fd","/fr/use-cases/digital-advertising-spending",{"name":1571,"id":1572,"uuid":1568,"slug":1573,"url":1574,"full_slug":1575,"_stopResolving":41},"Digital advertising spending",129684661,"digital-advertising-spending","use-cases/digital-advertising-spending","fr/use-cases/digital-advertising-spending","Dépenses marketing",{"tag":52,"_uid":1578,"hide":41,"icon":1579,"link":1581,"type":52,"label":884,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"dc00429b-285a-4699-ba81-97bbaf890a70",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1580},{},{"id":1582,"url":52,"linktype":157,"fieldtype":61,"cached_url":1583,"prep":41,"story":1584},"1c9f0a4a-55a7-46a3-aa93-4bd1ac73c52a","/fr/expense-management-software",{"name":1585,"id":1586,"uuid":1582,"slug":1587,"url":1587,"full_slug":1588,"_stopResolving":41},"Expense management software",130935631,"expense-management-software","fr/expense-management-software",{"tag":52,"_uid":1590,"hide":41,"icon":1591,"link":1593,"type":52,"label":1601,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"469f4c3f-514e-4233-9145-28711379d5ce",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1592},{},{"id":1594,"url":52,"linktype":157,"fieldtype":61,"cached_url":1595,"prep":41,"story":1596},"73ff0017-620a-491e-88a2-e14a86be013a","/fr/business-expense-cards",{"name":1597,"id":1598,"uuid":1594,"slug":1599,"url":1599,"full_slug":1600,"_stopResolving":41},"Business expense cards ",127581560,"business-expense-cards","fr/business-expense-cards","Business Cards",{"tag":52,"_uid":1603,"hide":41,"icon":1604,"link":1606,"type":52,"label":868,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"4cde6a66-266d-48bc-b86f-406e5bc0ec2a",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1605},{},{"id":1607,"url":52,"linktype":157,"fieldtype":61,"cached_url":1608,"prep":41,"story":1609},"01ed1057-9896-498c-926e-60bc926469a8","/fr/accounts-payable-software",{"name":1610,"id":1611,"uuid":1607,"slug":1612,"url":1612,"full_slug":1613,"_stopResolving":41},"Accounts payable software",128157999,"accounts-payable-software","fr/accounts-payable-software","Solutions",{"_uid":1616,"ctas":1617,"label":1689,"component":890,"labelColor":52,"backgroundIconColor":52},"f5cbd7bc-f736-4698-a51e-febd689e8aba",[1618,1632,1639,1646,1654,1662,1669,1675,1682],{"tag":52,"_uid":1619,"hide":28,"icon":1620,"link":1622,"type":52,"label":1631,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"bdc33375-72d8-4afc-b7d3-fc2fb82dc0af",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1621},{},{"id":1623,"url":52,"linktype":157,"fieldtype":61,"cached_url":1624,"prep":41,"story":1625},"4b39d188-071f-4f1b-9670-76374dd671b8","/fr/platform",{"name":1626,"id":1627,"uuid":1623,"slug":1628,"url":1629,"full_slug":1630,"_stopResolving":41},"Platform",511195522,"platform","platform/","fr/platform/","Fonctionnalités",{"tag":52,"_uid":1633,"hide":28,"icon":1634,"link":1636,"type":52,"label":853,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"7e976f79-3fe6-4f3c-81db-baabd41b8546",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1635},{},{"id":1637,"url":52,"linktype":157,"fieldtype":61,"cached_url":1638,"prep":41},"f77dd8b1-8d41-4544-ac6a-c6f16b40172d","/fr/platform/procure-to-pay",{"tag":52,"_uid":1640,"hide":28,"icon":1641,"link":1643,"type":52,"label":958,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"7e85bd5b-350e-424b-89f7-86a41638fc46",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1642},{},{"id":1644,"url":52,"linktype":157,"fieldtype":61,"cached_url":1645,"prep":41},"401777c6-ec33-41bf-a126-f5675213ce30","/fr/platform/multi-entity-management",{"tag":52,"_uid":1647,"hide":28,"icon":1648,"link":1650,"type":52,"label":1653,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"8e12ff56-aeb4-4c77-a7a0-fb740301c3f6",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1649},{},{"id":1651,"url":52,"linktype":157,"fieldtype":61,"cached_url":1652,"prep":41},"27dba625-a774-450b-9fb8-47efecbc5fc1","/fr/product/smart-company-cards","Cartes d'entreprise",{"tag":52,"_uid":1655,"hide":28,"icon":1656,"link":1658,"type":52,"label":1661,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"2fc815b6-120c-475a-9ad5-3365b07f3046",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1657},{},{"id":1659,"url":52,"linktype":157,"fieldtype":61,"cached_url":1660,"prep":41},"69439fab-65c8-476b-b817-bcd2c0b66df4","/fr/platform/virtual-cards","Cartes virtuelles",{"tag":52,"_uid":1663,"hide":28,"icon":1664,"link":1666,"type":52,"label":1668,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"31cd840e-93a6-4549-a575-70e49458dd04",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1665},{},{"id":934,"url":52,"linktype":157,"fieldtype":61,"cached_url":935,"prep":41,"story":1667},{"name":937,"id":938,"uuid":934,"slug":939,"url":940,"full_slug":941,"_stopResolving":41},"API & Intégrations",{"tag":52,"_uid":1670,"hide":28,"icon":1671,"link":1673,"type":52,"label":1024,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"6ceacb70-4395-4d46-a104-52bcbb12549a",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1672},{},{"id":1017,"url":52,"linktype":157,"fieldtype":61,"cached_url":1018,"prep":41,"story":1674},{"name":1020,"id":1021,"uuid":1017,"slug":1022,"url":1022,"full_slug":1023,"_stopResolving":41},{"tag":52,"_uid":1676,"hide":28,"icon":1677,"link":1679,"type":52,"label":1681,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"aaf8481c-eaf9-49d6-bbf8-294414629527",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1678},{},{"id":1345,"url":52,"linktype":157,"fieldtype":61,"cached_url":1346,"prep":41,"story":1680},{"name":1348,"id":1349,"uuid":1345,"slug":1350,"url":1350,"full_slug":1351,"_stopResolving":41},"Sécurité",{"tag":52,"_uid":1683,"hide":28,"icon":1684,"link":1686,"type":52,"label":1688,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"9ac83939-1d0e-4acd-a388-b7e84d5fe919",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1685},{},{"id":52,"url":1687,"linktype":60,"fieldtype":61,"cached_url":1687},"https://trust.spendesk.com/","Centre de confiance","Plateforme",{"_uid":1691,"ctas":1692,"label":1040,"component":890,"backgroundIconColor":52},"a5692a00-27ae-4696-a7e1-1634fdadec5f",[1693,1699,1704,1710,1717,1723,1729,1736,1743,1749],{"tag":52,"_uid":1694,"hide":28,"icon":1695,"link":1697,"type":52,"label":1037,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"51465f21-aec8-4db0-8abf-a7642c30c371",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1696},{},{"id":1029,"url":52,"linktype":157,"fieldtype":61,"cached_url":1030,"prep":41,"story":1698},{"name":1032,"id":1033,"uuid":1029,"slug":1034,"url":1035,"full_slug":1036,"_stopResolving":41},{"tag":52,"_uid":1700,"icon":1701,"link":1702,"type":52,"label":1060,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"d8b26908-181b-4ad4-ac37-10378e37c224",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":25,"copyright":25,"fieldtype":57},{"id":1052,"url":52,"linktype":157,"fieldtype":61,"cached_url":1053,"prep":41,"story":1703},{"name":1055,"id":1056,"uuid":1052,"slug":1057,"url":1058,"full_slug":1059,"_stopResolving":41},{"tag":52,"_uid":1705,"hide":41,"icon":1706,"link":1708,"type":52,"label":1071,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"ce775eab-1c6b-429e-b2ca-a231431b2f3e",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1707},{},{"id":1068,"url":52,"linktype":157,"fieldtype":61,"cached_url":1069,"prep":41,"story":1709},{"name":1071,"id":1072,"uuid":1068,"slug":1073,"url":1073,"full_slug":1074,"_stopResolving":41},{"tag":52,"_uid":1711,"hide":28,"icon":1712,"link":1714,"type":52,"label":1716,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"c39d3fa4-a923-42b8-9d7c-0b9b936c5bcc",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1713},{},{"id":1128,"url":52,"linktype":157,"fieldtype":61,"cached_url":1129,"prep":41,"story":1715},{"name":1131,"id":1132,"uuid":1128,"slug":1133,"url":1133,"full_slug":1134,"_stopResolving":41},"Contenus premium",{"tag":52,"_uid":1718,"hide":28,"icon":1719,"link":1721,"type":52,"label":1167,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"240f0a34-aa81-43d6-bda7-2d971d0d57b7",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1720},{},{"id":1159,"url":52,"linktype":157,"fieldtype":61,"cached_url":1160,"prep":41,"story":1722},{"name":1162,"id":1163,"uuid":1159,"slug":1164,"url":1165,"full_slug":1166,"_stopResolving":41},{"tag":52,"_uid":1724,"icon":1725,"link":1727,"type":52,"label":1167,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"hide":41},"bdd90120-f369-405f-8e86-565a0cb8bebc",{"id":861,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":862,"copyright":52,"fieldtype":57,"meta_data":1726,"is_external_url":28},{},{"id":1173,"url":52,"linktype":157,"fieldtype":61,"cached_url":1174,"prep":41,"story":1728},{"name":1176,"id":1177,"uuid":1173,"slug":1176,"url":1178,"full_slug":1179,"_stopResolving":41},{"tag":52,"_uid":1730,"hide":28,"icon":1731,"link":1733,"type":52,"label":1735,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41,"horizontalFill":28},"1e38a088-1716-44d2-91c9-b42a77573314",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1732},{},{"id":52,"url":1734,"linktype":60,"fieldtype":61,"cached_url":1734},"https://www.cfoconnect.eu/","CFO Connect",{"tag":52,"_uid":1737,"hide":28,"icon":1738,"link":1740,"type":52,"label":1742,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"bc6ea1e5-e214-4c5b-891b-97f3a463ab96",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1739},{},{"id":1082,"url":52,"linktype":157,"fieldtype":61,"cached_url":1083,"prep":41,"story":1741},{"name":758,"id":1085,"uuid":1082,"slug":1086,"url":1086,"full_slug":1087,"_stopResolving":41},"FAQs",{"tag":52,"_uid":1744,"hide":28,"icon":1745,"link":1747,"type":52,"label":1103,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"a4cbb496-40d2-47fe-a675-0be9c945ac68",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1746},{},{"id":1095,"url":52,"linktype":157,"fieldtype":61,"cached_url":1096,"prep":41,"story":1748},{"name":1098,"id":1099,"uuid":1095,"slug":1100,"url":1101,"full_slug":1102,"_stopResolving":41},{"tag":52,"_uid":1750,"hide":28,"icon":1751,"link":1753,"type":52,"label":1332,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"729e5d8c-44e2-4878-abfd-74b1064926c4",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1752},{},{"id":52,"url":1754,"linktype":60,"fieldtype":61,"cached_url":1754},"https://helpcenter.spendesk.com/fr",{"_uid":1756,"ctas":1757,"label":1216,"component":890,"backgroundIconColor":52},"a55f4bc1-606b-46eb-a94d-b098cfcbf0c3",[1758,1764,1770,1774,1781],{"tag":52,"_uid":1759,"hide":28,"icon":1760,"link":1762,"type":52,"label":1233,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"2258dba0-720f-4a72-8616-3ee8ad748d39",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1761},{},{"id":1226,"url":52,"linktype":157,"fieldtype":61,"cached_url":1227,"prep":41,"story":1763},{"name":1229,"id":1230,"uuid":1226,"slug":1231,"url":1231,"full_slug":1232,"_stopResolving":41},{"tag":52,"_uid":1765,"hide":28,"icon":1766,"link":1768,"type":52,"label":1277,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"7f0c013f-0597-4295-8eb2-947bce9f3038",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1767},{},{"id":1269,"url":52,"linktype":157,"fieldtype":61,"cached_url":1270,"prep":41,"story":1769},{"name":1272,"id":1273,"uuid":1269,"slug":1274,"url":1275,"full_slug":1276,"_stopResolving":41},{"tag":52,"_uid":1771,"icon":1772,"link":1773,"type":52,"label":1242,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"55725d79-a09b-441b-9950-02d332513ec3",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":1241,"linktype":60,"fieldtype":61,"cached_url":1241},{"tag":52,"_uid":1775,"icon":1776,"link":1777,"type":52,"label":1780,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"be048aa8-7d04-41a6-bee0-8d53fcb6149f",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":1250,"url":52,"linktype":157,"fieldtype":61,"cached_url":1778,"prep":41,"story":1779},"/fr/press/press-v2",{"name":1253,"id":1254,"uuid":1250,"slug":1255,"url":1256,"full_slug":1257,"_stopResolving":41},"Espace presse",{"tag":52,"_uid":1782,"hide":28,"icon":1783,"link":1785,"type":52,"label":1292,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"b3c4b61d-001b-4c3f-99f0-f787b5837ee9",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1784},{},{"id":1285,"url":52,"linktype":157,"fieldtype":61,"cached_url":1286,"prep":41,"story":1786},{"name":1288,"id":1289,"uuid":1285,"slug":1290,"url":1290,"full_slug":1291,"_stopResolving":41},"footer",[1789,1797],{"tag":52,"_uid":1790,"hide":28,"icon":1791,"link":1795,"type":52,"label":52,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"225df49b-7d21-46c3-986a-89b609d15540",{"id":1792,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1793,"copyright":52,"fieldtype":57,"meta_data":1794,"is_external_url":28},173615012056826,"https://a.storyblok.com/f/146026/3840x1138/df5342ecf7/app-store.png",{},{"id":52,"url":1796,"linktype":60,"fieldtype":61,"cached_url":1796},"https://apps.apple.com/gb/app/spendesk/id1189271166",{"tag":52,"_uid":1798,"hide":28,"icon":1799,"link":1803,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"304ab845-c02d-4797-ac5d-b731333ea7dd",{"id":1800,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1801,"copyright":52,"fieldtype":57,"meta_data":1802,"is_external_url":28},173615379803939,"https://a.storyblok.com/f/146026/3840x1138/74c7cdcd5e/play-store.png",{},{"id":52,"url":1804,"linktype":60,"fieldtype":61,"cached_url":1804},"https://play.google.com/store/apps/details?id=com.spendesk.spendesk",[1806,1812,1825,1838,1851,1857],{"tag":52,"_uid":1807,"icon":1808,"link":1809,"type":52,"label":1811,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28},"18c52dc1-2550-498e-947d-ad963cf65b82",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":1399,"url":52,"linktype":157,"fieldtype":61,"cached_url":1400,"prep":41,"story":1810},{"name":1402,"id":1403,"uuid":1399,"slug":1404,"url":1404,"full_slug":1405,"_stopResolving":41},"© Spendesk",{"tag":52,"_uid":1813,"icon":1814,"link":1815,"type":52,"label":1824,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"e04f239b-a66b-4a6e-a5aa-98e51dc8ed87",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":1816,"url":52,"linktype":157,"fieldtype":61,"cached_url":1817,"prep":41,"story":1818},"9ab6c86b-54a0-4c11-815c-fabbc1170f1a","/fr/legals/terms",{"name":1819,"id":1820,"uuid":1816,"slug":1821,"url":1822,"full_slug":1823,"_stopResolving":41},"T&C index page",126275944,"terms","legals/terms/","fr/legals/terms/","C.G.U.",{"tag":52,"_uid":1826,"icon":1827,"link":1828,"type":52,"label":1837,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"8ce65fa2-298d-48d3-813f-ad303b474ba9",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":1829,"url":52,"linktype":157,"fieldtype":61,"cached_url":1830,"prep":41,"story":1831},"79cf9763-fbf7-44fc-b713-7375d45cc602","/fr/legals/privacy",{"name":1832,"id":1833,"uuid":1829,"slug":1834,"url":1835,"full_slug":1836,"_stopResolving":41},"Privacy Policy",126276104,"privacy","legals/privacy","fr/legals/privacy","Politique Données Personnelles",{"tag":52,"_uid":1839,"icon":1840,"link":1841,"type":52,"label":1850,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"4102590b-cbea-46dc-a189-9d8f7a6b918d",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":1842,"url":52,"linktype":157,"fieldtype":61,"cached_url":1843,"prep":41,"story":1844},"48c66e1a-a010-45ab-824d-e2fe67bdc73b","/fr/legals/cookies-policy",{"name":1845,"id":1846,"uuid":1842,"slug":1847,"url":1848,"full_slug":1849,"_stopResolving":41},"Cookies Policy",156606099,"cookies-policy","legals/cookies-policy","fr/legals/cookies-policy","Politique Cookies",{"tag":52,"_uid":1852,"icon":1853,"link":1854,"type":52,"label":1856,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"a04b6ac0-49a7-4255-8df7-25607c934f2b",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":1855,"linktype":60,"fieldtype":61,"cached_url":1855},"https://helpcenter.spendesk.com/en/articles/4168878-our-legal-notice","Mentions légales",{"tag":52,"_uid":1858,"hide":28,"icon":1859,"link":1860,"type":52,"label":1862,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"13ba1af3-98e6-4327-9fd1-0d23d1d77f28",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":1861,"linktype":60,"fieldtype":61,"cached_url":1861},"openConsentManager.action","Paramètres Cookies",[1864,1869,1874,1879,1884],{"tag":52,"_uid":1865,"icon":1866,"link":1868,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"b8ae0710-0ec7-4295-a29f-077356785735",{"id":1357,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1358,"copyright":52,"fieldtype":57,"meta_data":1867,"is_external_url":28},{},{"id":52,"url":1361,"linktype":60,"fieldtype":61,"cached_url":1361},{"tag":52,"_uid":1870,"icon":1871,"link":1873,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"ba7893c6-6da5-49f9-860d-c9a859f7d1c7",{"id":1365,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1366,"copyright":52,"fieldtype":57,"meta_data":1872,"is_private":28,"is_external_url":28},{},{"id":52,"url":1369,"linktype":60,"fieldtype":61,"cached_url":1369},{"tag":52,"_uid":1875,"icon":1876,"link":1878,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"acea7ba4-1c98-4646-8648-cc6c8283efb6",{"id":1373,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1374,"copyright":52,"fieldtype":57,"meta_data":1877,"is_private":28,"is_external_url":28},{},{"id":52,"url":1377,"linktype":60,"fieldtype":61,"cached_url":1377},{"tag":52,"_uid":1880,"icon":1881,"link":1883,"type":52,"label":52,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"c9f2572b-c12f-49af-bef8-18e30f455bec",{"id":1381,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1382,"copyright":52,"fieldtype":57,"meta_data":1882,"is_private":28,"is_external_url":28},{},{"id":52,"url":1385,"linktype":60,"fieldtype":61,"cached_url":1385},{"tag":52,"_uid":1885,"hide":28,"icon":1886,"link":1888,"type":52,"label":52,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":41,"horizontalFill":28},"17d82410-d4b0-45ca-b555-6942ae3c15a2",{"id":1389,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1390,"copyright":52,"fieldtype":57,"meta_data":1887,"is_private":28,"is_external_url":28},{},{"id":52,"url":1393,"linktype":60,"fieldtype":61,"cached_url":1393},[1890],{"_uid":1891,"fields":1892,"component":1924,"submitUrl":1925,"hubspotFormId":1927,"successMessage":1928,"horizontalAlign":52,"onSubmitSegmentEvent":1929},"b2ae7250-4af9-4eb3-be82-7d6f594a0049",[1893],{"_uid":1894,"name":1895,"type":77,"label":1896,"required":41,"component":1897,"submitBtn":1898,"legalNotice":1899,"placeholder":52,"validateEmail":41,"blockPersonalEmailAddresses":28},"96a2a670-a75c-4d4e-bd95-a8907909d223","email","Adresse e-mail","textField","S'abonner",{"type":70,"content":1900},[1901],{"type":73,"content":1902},[1903,1905,1913,1915,1922],{"text":1904,"type":77},"En soumettant ce formulaire, vous acceptez d'être contacté par Spendesk - conformément aux ",{"text":1906,"type":77,"marks":1907},"Conditions d'utilisation",[1908],{"type":152,"attrs":1909},{"href":1817,"uuid":1816,"anchor":25,"custom":1910,"target":1911,"linktype":157,"story":1912},{},"_blank",{"name":1819,"id":1820,"uuid":1816,"slug":1821,"url":1822,"full_slug":1823,"_stopResolving":41},{"text":1914,"type":77}," et à la ",{"text":1916,"type":77,"marks":1917},"Politique de confidentialité",[1918],{"type":152,"attrs":1919},{"href":1830,"uuid":1829,"anchor":25,"custom":1920,"target":1911,"linktype":157,"story":1921},{},{"name":1832,"id":1833,"uuid":1829,"slug":1834,"url":1835,"full_slug":1836,"_stopResolving":41},{"text":1923,"type":77}," de Spendesk.","formGroup",{"id":52,"url":52,"linktype":157,"fieldtype":61,"cached_url":1926,"prep":41},"/fr/","8b1b128b-c02a-41d9-a512-63e778c062c6","Réussi !","website:footer:blog_newsletter:form_completed",[1931],{"tag":52,"_uid":1932,"hide":28,"icon":1933,"link":1937,"type":52,"label":52,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":28,"horizontalFill":28},"60403492-9eb8-4b6c-95a2-ec45ca7b13ee",{"id":1934,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1935,"copyright":52,"fieldtype":57,"meta_data":1936,"is_external_url":28},15634686,"https://a.storyblok.com/f/146026/69x22/4d9cde3045/visa.svg",{},{"id":52,"url":1938,"linktype":60,"fieldtype":61,"cached_url":1938},"https://helpcenter.spendesk.com/fr/articles/8850615-avant-apres-qu-est-ce-qui-change-sur-spendesk-vos-cartes-visa-business-premium","Plus qu'une énième newsletter",{"type":70,"content":1941},[1942],{"type":73,"content":1943},[1944],{"text":1945,"type":77},"Offrez à votre équipe la solution complète de gestion des dépenses","Restez dans la boucle et transformez votre finance d'entreprise",{"type":70,"content":1948},[1949,1958,1965],{"type":73,"content":1950},[1951],{"text":1952,"type":77,"marks":1953},"Les services de paiement sont fournis dans le cadre du produit Spendesk par Spendesk Financial Services dans l'EEE, par Adyen au Royaume-Uni et par Sutton Bank aux États-Unis.",[1954],{"type":1955,"attrs":1956},"textStyle",{"color":1957},"rgb(0, 0, 0)",{"type":73,"content":1959},[1960],{"text":1961,"type":77,"marks":1962},"Spendesk Financial Services est un établissement de paiement français agréé par l'ACPR sous le numéro 17518. Adyen N.V. est une banque néerlandaise, dont la succursale au Royaume-Uni est agréée par la FCA pour fournir des services de paiement sous le numéro 779800. Sutton Bank est un établissement membre assuré par la FDIC.",[1963],{"type":1955,"attrs":1964},{"color":1957},{"type":73,"content":1966},[1967],{"text":1968,"type":77,"marks":1969},"Les cartes de débit Visa sont émises par Spendesk Financial Services dans l'EEE, par Adyen au Royaume-Uni et par Sutton Bank aux États-Unis, conformément à une licence accordée par Visa.",[1970],{"type":1955,"attrs":1971},{"color":1957},"fr/global-components/footer",-10,[],"8637d535-2095-4870-baed-1138fa7e786e","2022-03-24T16:23:19.302Z",[],"global-components/footer",[1980,1981,1982],{"path":1978,"name":25,"lang":32,"published":25},{"path":1978,"name":25,"lang":38,"published":25},{"path":1978,"name":25,"lang":40,"published":25},{"name":1984,"created_at":1985,"published_at":1986,"updated_at":1987,"id":1988,"uuid":1989,"content":1990,"slug":2137,"full_slug":2138,"sort_by_date":25,"position":2139,"tag_list":2140,"is_startpage":28,"parent_id":1476,"meta_data":25,"group_id":2141,"first_published_at":2142,"release_id":25,"lang":32,"path":25,"alternates":2143,"default_full_slug":2144,"translated_slugs":2145},"Common Content","2022-06-07T08:36:57.529Z","2026-09-04T07:02:11.543Z","2026-09-10T09:29:53.072Z",146453805,"fdf08e93-c532-4aac-bc09-a68c69394432",{"_uid":1991,"modalBtn":1992,"component":1993,"modalTitle":1994,"countdownDay":1995,"modalContent":1996,"modalSuccess":2008,"countdownHour":2009,"hubspotFormId":2010,"countdownLabel":2011,"formErrorTitle":2012,"countdownMinute":2013,"countdownSecond":2014,"formErrorButton":2015,"selectNoOptions":2016,"copyPromptLibrary":2017,"formErrorSubtitle":2018,"blogAuthorResources":2019,"byRolePromptLibrary":2020,"copiedPromptLibrary":2021,"byTopicPromptLibrary":2022,"allRolesPromptLibrary":2023,"modalEmailPlaceholder":2024,"allTopicsPromptLibrary":2025,"emailValidationInvalid":2026,"imageItemsListNoResult":2027,"noResultsPromptLibrary":2028,"phoneValidationInvalid":2029,"blogLoadMoreButtonLabel":2030,"itemsFoundPromptLibrary":2031,"blogArticleUpdatedAtLabel":2032,"blogArticleWatchTimeLabel":2033,"clearFiltersPromptLibrary":2034,"modalExistingAccountTitle":2035,"modalExistingCompanyTitle":2036,"modalForExistingCustomers":2037,"organizationSchemaOffices":2044,"blogArticleListenTimeLabel":2033,"cardsGridSearchPlaceholder":2097,"blogArticlePublishedOnLabel":2098,"blogArticleReadingTimeLabel":2033,"emailValidationInvalidExist":2099,"modalForUnsupportedCountries":2100,"emailValidationInvalidInvited":2106,"organizationSchemaDescription":2107,"organizationSchemaContactEmail":2108,"modalExistingAccountDescription":2109,"modalExistingCompanyDescription":2125,"emailValidationInvalidDomainName":2131,"multiSelectDropdownSelectedLabel":2132,"softwareApplicationSchemaRatingCount":2133,"softwareApplicationSchemaRatingValue":2134,"emailValidationInvalidUnexpectedError":2135,"emailValidationInvalidCompanyRegistered":2136},"c86a540c-0da7-40e9-a9a5-5053e71081de","Valider","commonContent","Spendesk n'est pas encore disponible dans votre pays","Jours",{"type":70,"content":1997},[1998,2003],{"type":73,"attrs":1999,"content":2000},{"textAlign":25},[2001],{"text":2002,"type":77},"Il semble que vous soyez dans un pays dans lequel nous ne sommes pas encore présents. Cependant, si vous avez une entreprise dans l’Espace économique européen ou au Royaume-Uni, nous pouvons travailler avec vous, et vous pouvez réserver une démo.",{"type":73,"attrs":2004,"content":2005},{"textAlign":25},[2006],{"text":2007,"type":77},"Sinon, renseignez votre adresse mail ci-dessous, et nous vous informerons lorsque nous serons en mesure de vous aider.","Le formulaire a bien été envoyé","Heures","b095740c-b878-41dd-9a7b-f393d2e4de30","L'événement commence dans","Oups, quelque chose n’a pas fonctionné…","Minutes","Secondes","Réessayer","Aucun résultats","Copier le prompt","Une erreur s'est produite lors de l'envoi du formulaire. Assurez-vous que votre navigateur n'est pas équipé d'un bloqueur de publicités et réessayez.","Articles de {firstName}","Par rôle","Copié!","Par sujet","Tous les rôles","Adresse email professionnelle","Tous les sujets","Adresse e-mail non valide","Aucun résultat","Aucun prompt ne correspond à ces filtres. Essayez de les effacer.","Numéro de téléphone invalide","Voir plus","trouvé(s)","Mis à jour le","min environ","Effacer les filtres","Vous avez déjà un compte Spendesk","Votre entreprise a déjà un compte Spendesk",{"type":70,"content":2038},[2039,2043],{"type":73,"content":2040},[2041],{"text":2042,"type":77},"It looks like your company already has a Spendesk account. Please request access from your finance team.",{"type":73},[2045,2061,2073,2085],{"cta":2046,"_uid":2053,"image":2054,"title":2058,"subtitle":2059,"component":2060},[2047],{"tag":52,"_uid":2048,"icon":2049,"link":2050,"type":52,"label":2052,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"27667f76-0f06-4f10-9e17-a5fb46eb51eb",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":2051,"linktype":60,"fieldtype":61,"cached_url":2051},"https://www.google.com/maps/place/Spendesk/@48.878282,2.3229527,17z/data=!3m1!4b1!4m5!3m4!1s0x47e66dde28328977:0xc584517ccc2c3038!8m2!3d48.8782785!4d2.3251414","Plan","ae40634e-f543-4194-ad8b-b80fb446e253",{"id":2055,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2056,"copyright":52,"fieldtype":57,"meta_data":2057,"is_external_url":28},16726400,"https://a.storyblok.com/f/146026/32x32/991bcc40dc/icon-location-32px-bright-purple-filled.svg",{},"Paris, France","7 Rue de Madrid, 75008","officeLocationsItem",{"cta":2062,"_uid":2068,"image":2069,"title":2071,"subtitle":2072,"component":2060},[2063],{"tag":52,"_uid":2064,"icon":2065,"link":2066,"type":52,"label":2052,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"b4c061b1-4c53-40fe-88e9-786150dc1f48",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":2067,"linktype":60,"fieldtype":61,"cached_url":2067},"https://maps.app.goo.gl/9pFn7ohL5zdGnC3H6","41ed7761-debf-40b7-bd75-e2389bfb20dc",{"id":2055,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2056,"copyright":52,"fieldtype":57,"meta_data":2070,"is_external_url":28},{},"Londres, Royaume-Uni","168 Old Street, EC1V 9BP",{"cta":2074,"_uid":2080,"image":2081,"title":2083,"subtitle":2084,"component":2060},[2075],{"tag":52,"_uid":2076,"icon":2077,"link":2078,"type":52,"label":2052,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"38c45a5f-f897-4567-9b07-94da07c069c6",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":2079,"linktype":60,"fieldtype":61,"cached_url":2079},"https://maps.app.goo.gl/1sRofgrfatSwRecbA","b69cb15c-bf2d-4d26-9514-1b4301fa22f0",{"id":2055,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2056,"copyright":52,"fieldtype":57,"meta_data":2082,"is_external_url":28},{},"Berlin, Allemagne","Warschauer Pl. 11-13, 10245",{"cta":2086,"_uid":2092,"image":2093,"title":2095,"subtitle":2096,"component":2060},[2087],{"tag":52,"_uid":2088,"icon":2089,"link":2090,"type":52,"label":2052,"style":62,"component":63,"onClickEvent":52,"openInANewTab":41},"e45749e6-59bb-4c57-a078-bd965da09b48",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":2091,"linktype":60,"fieldtype":61,"cached_url":2091},"https://www.google.fr/maps/place/P.%C2%BA+de+la+Castellana,+194,+28046+Madrid,+Espagne/@40.461669,-3.6916388,17z/data=!3m1!4b1!4m6!3m5!1s0xd42291a4a992797:0x841e7e5325bcf405!8m2!3d40.461669!4d-3.6890639!16s%2Fg%2F11c1_kdlzk?entry=ttu","acb64cc8-ddee-4be7-814c-25ce7afba6e5",{"id":2055,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2056,"copyright":52,"fieldtype":57,"meta_data":2094,"is_external_url":28},{},"Madrid, Espagne","Carrer de Rera Palau, 11, Planta 5, Ciutat Vella, 08003","Saisissez votre recherche","Publié le","Il semble que vous ayez déjà un compte Spendesk. Veuillez vous connecter.",{"type":70,"content":2101},[2102],{"type":73,"content":2103},[2104],{"text":2105,"type":77},"It looks like you're in a country we don't currently serve. Enter your email below and we'll let you know when we can help.","Il semble que vous ayez déjà été invité à rejoindre Spendesk. Veuillez vérifier vos e-mails ou demander à votre administrateur de vous renvoyer l'invitation.","Spendesk est une plateforme complète de gestion des dépenses et des achats qui aide les entreprises à gérer les cartes d'entreprise, les paiements de factures, les abonnements et les dépenses de l'entreprise en temps réel.","support@spendesk.com",{"type":70,"content":2110},[2111,2115],{"type":73,"content":2112},[2113],{"text":2114,"type":77},"Il y a déjà un compte Spendesk associé à votre adresse email. Cliquez sur le lien ci-dessous pour vous connecter.",{"type":124,"attrs":2116},{"id":2117,"body":2118},"e826bb38-950e-49ad-a130-0e7e0bcaa690",[2119],{"tag":52,"_uid":2120,"icon":2121,"link":2122,"type":2124,"label":1295,"style":62,"component":63,"onClickEvent":52,"openInANewTab":28,"horizontalFill":41},"i-c222c58f-50fe-4c44-9776-24eaf7df0e9e",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":52,"copyright":25,"fieldtype":57},{"id":52,"url":2123,"linktype":60,"fieldtype":61,"cached_url":2123},"https://app.spendesk.com/auth/login","btn",{"type":70,"content":2126},[2127],{"type":73,"content":2128},[2129],{"text":2130,"type":77},"Il semble que votre entreprise possède déjà un compte Spendesk. Veuillez demander un accès au propriétaire du compte.","Ceci ressemble à votre adresse e-mail personnelle. Veuillez saisir votre adresse e-mail professionnelle.","selected","412","4.6","Désolé, une erreur inattendue est survenue. Veuillez réessayer plus tard ou contacter l'assistance pour obtenir de l'aide.","Cette entreprise est déjà enregistrée. Veuillez contacter votre administrateur.","commoncontent","fr/global-components/commoncontent",-30,[],"426c6c03-a0cf-4332-9288-22e88c385143","2022-06-07T09:23:48.804Z",[],"global-components/commoncontent",[2146,2147,2148],{"path":2144,"name":25,"lang":32,"published":25},{"path":2144,"name":25,"lang":38,"published":25},{"path":2144,"name":25,"lang":40,"published":25},[2150,2154,2158,2162,2166,2170,2174,2178,2182],{"id":2151,"name":2152,"value":2153,"dimension_value":25},10736153,"Amplitude (Actions)","Sk9kb5VoOi-7",{"id":2155,"name":2156,"value":2157,"dimension_value":25},10736154,"Google Analytics 4 Web","HkocEodjb7",{"id":2159,"name":2160,"value":2161,"dimension_value":25},10736155,"Intercom","ryDQcVoOoZQ",{"id":2163,"name":2164,"value":2165,"dimension_value":25},10736156,"HubSpot","ry0QcNodoWQ",{"id":2167,"name":2168,"value":2169,"dimension_value":25},10736157,"Facebook Pixel","ko1w5PpFl",{"id":2171,"name":2172,"value":2173,"dimension_value":25},10736159,"Facebook Conversions API (Actions)","hMRPcifE3",{"id":2175,"name":2176,"value":2177,"dimension_value":25},10736765,"Bing Ads","dsS7z9Hv4",{"id":2179,"name":2180,"value":2181,"dimension_value":25},10736882,"LinkedIn Insight Tag","JQ2XQxIk",{"id":2183,"name":2184,"value":2185,"dimension_value":25},190238565984863,"StackAdapt","HJ5nxcEiOjZm",{"_uid":2187,"component":2188,"sidebarCta":2189,"exitModalPopup":2220,"newsletterForm":2221,"newsletterTitle":2248,"bottomArticleCta":2249,"moreArticlesLabel":2284,"breadcrumbBlogLink":2285,"newsletterSubtitle":2287,"breadcrumbBlogLabel":1060,"breadcrumbArticleLabel":660,"hiddenNewsletterOnTopics":2288,"componentsAfterTheArticle":2291,"moreArticlesLabelFallback":2284,"sidebarTableOfContentsLabel":2436},"55aaa7a8-90eb-4bfc-82d2-fac89f2d77fb","blogArticleGlobal",[2190],{"cta":2191,"_uid":2199,"image":2200,"title":2204,"subtitle":2218,"component":2219},[2192],{"tag":52,"_uid":2193,"hide":28,"icon":2194,"link":2196,"type":52,"label":1419,"style":62,"component":63,"mobileLabel":52,"onClickEvent":2198,"openInANewTab":28,"horizontalFill":28},"1044c89e-408a-4543-acbd-f3b05e79fc22",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":2195},{},{"id":1411,"url":52,"linktype":157,"fieldtype":61,"cached_url":1412,"prep":41,"story":2197},{"name":1414,"id":1415,"uuid":1411,"slug":1416,"url":1417,"full_slug":1418,"_stopResolving":41},"website:blog_sidebar_button:clicked","f7a8e7d9-9cbe-43aa-8797-3cff6be1ffc2",{"id":2201,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2202,"copyright":52,"fieldtype":57,"meta_data":2203,"is_external_url":28},141863894965290,"https://a.storyblok.com/f/146026/2471x1843/baa22902e7/image-spendesk-product-1-cropped.png",{},{"type":70,"content":2205},[2206],{"type":73,"attrs":2207,"content":2208},{"textAlign":25,"key":998},[2209],{"text":2210,"type":77,"marks":2211},"Dépenser mieux pour travailler mieux.",[2212,2214],{"type":1955,"attrs":2213},{"color":52},{"type":2215,"attrs":2216},"styled",{"class":2217},"text-item-heading text-item-heading-md","Centralisez cartes, factures et notes de frais dans un processus contrôlé pour une visibilité en temps réel et une clôture plus rapide.","ctaBlock",[],[2222],{"_uid":2223,"fields":2224,"component":1924,"submitUrl":2246,"hubspotFormId":1927,"successMessage":1928,"horizontalAlign":52,"onSubmitSegmentEvent":2247},"631b3bd4-d4d7-468c-a4b2-8dbe164362b8",[2225],{"_uid":2226,"name":1895,"type":77,"label":1896,"required":41,"component":1897,"submitBtn":1898,"legalNotice":2227,"placeholder":52,"validateEmail":41,"blockPersonalEmailAddresses":28},"cc924123-e126-4829-a72a-43fcf863a045",{"type":70,"content":2228},[2229],{"type":73,"content":2230},[2231,2232,2238,2239,2245],{"text":1904,"type":77},{"text":1906,"type":77,"marks":2233},[2234],{"type":152,"attrs":2235},{"href":1817,"uuid":1816,"anchor":25,"custom":2236,"target":1911,"linktype":157,"story":2237},{},{"name":1819,"id":1820,"uuid":1816,"slug":1821,"url":1822,"full_slug":1823,"_stopResolving":41},{"text":1914,"type":77},{"text":1916,"type":77,"marks":2240},[2241],{"type":152,"attrs":2242},{"href":1830,"uuid":1829,"anchor":25,"custom":2243,"target":1911,"linktype":157,"story":2244},{},{"name":1832,"id":1833,"uuid":1829,"slug":1834,"url":1835,"full_slug":1836,"_stopResolving":41},{"text":1923,"type":77},{"id":52,"url":52,"linktype":157,"fieldtype":61,"cached_url":1926,"prep":41},"website:article:blog_newsletter:form_completed","Appréciez-vous ce que vous lisez ?",[2250],{"cta":2251,"_uid":2266,"image":2267,"title":2269,"subtitle":2283,"component":2219},[2252],{"tag":52,"_uid":2253,"hide":28,"icon":2254,"link":2256,"type":52,"label":2264,"style":62,"component":63,"mobileLabel":52,"onClickEvent":2265,"openInANewTab":28,"horizontalFill":28},"9cd3ad49-6a07-48f7-9aa3-34022fabf2d5",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":2255},{},{"id":2257,"url":52,"linktype":157,"fieldtype":61,"cached_url":2258,"prep":41,"story":2259},"0e21aea9-1207-42a1-93a5-48a5a547b5d4","/fr/platform-tour",{"name":2260,"id":2261,"uuid":2257,"slug":2262,"url":2262,"full_slug":2263,"_stopResolving":41},"Platform tour",413550505,"platform-tour","fr/platform-tour","Voir la démo gratuite","website:blog_bottom_cta_block:clicked","ebce360c-a91d-46ab-8653-18bd86bb08be",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"filename":25,"copyright":25,"fieldtype":57,"meta_data":2268,"is_external_url":28},{},{"type":70,"content":2270},[2271],{"type":73,"attrs":2272,"content":2273},{"textAlign":25,"key":998},[2274],{"text":2275,"type":77,"marks":2276},"Curieux de découvrir Spendesk ?",[2277,2280],{"type":1955,"attrs":2278},{"color":2279},"#000000",{"type":2215,"attrs":2281},{"class":2282},"patron-heading-2 accentuation-01","Essayez la plateforme avec une démo interactive pour voir la gestion des dépenses et approbations de bout en bout.","Plus d'articles",{"id":1052,"url":52,"linktype":157,"fieldtype":61,"cached_url":1053,"prep":41,"story":2286},{"name":1055,"id":1056,"uuid":1052,"slug":1057,"url":1058,"full_slug":1059,"_stopResolving":41},"Nous publions de nouveaux articles comme celui-ci chaque semaine. Abonnez-vous à notre newsletter pour rester informé.",[2289,2290],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2292],{"cta":2293,"_uid":2294,"items":2295,"heading":2414,"reverse":28,"component":766,"sectionSettings":2435},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2296,2356],{"_uid":2297,"title":2298,"component":705,"description":2299},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":70,"content":2300},[2301,2305],{"type":73,"content":2302},[2303],{"text":2304,"type":77},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":2306,"attrs":2307,"content":2310},"ordered_list",{"order":2308},{"order":2309},1,[2311,2323,2334],{"type":202,"content":2312},[2313],{"type":73,"content":2314},[2315,2319,2321],{"text":2316,"type":77,"marks":2317},"Les dépenses stratégiques",[2318],{"type":102},{"text":2320,"type":77}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. Elles peuvent être gérées au moyen de factures, virements électroniques et bons de commande.",{"type":2322},"hard_break",{"type":202,"content":2324},[2325],{"type":73,"content":2326},[2327,2331,2333],{"text":2328,"type":77,"marks":2329},"Les dépenses opérationnelles",[2330],{"type":102},{"text":2332,"type":77}," sont également centralisées, mais les dépenses sont effectuées par les gestionnaires et les employés dans leur vie professionnelle de façon quotidienne. Elles comprennent les achats par carte, abonnements, campagnes digitales, événements, commandes diverses pour le bureau ou encore les voyages d'affaires.",{"type":2322},{"type":202,"content":2335},[2336],{"type":73,"content":2337},[2338,2342,2344,2345,2346,2348,2349,2350,2352,2353,2354],{"text":2339,"type":77,"marks":2340},"Les autres frais",[2341],{"type":102},{"text":2343,"type":77},", contrairement aux dépenses stratégiques et opérationnelles, représentent un nombre important de petits achats qui peuvent être difficiles à suivre. Il s'agit notamment des paiements par carte, demandes de remboursement des dépenses terrains et des frais de déplacement.",{"type":2322},{"type":2322},{"text":2347,"type":77},"La gestion des dépenses est le processus par lequel les entreprises gèrent toutes ces dépenses professionnelles. Elle tient compte de l'ensemble du processus d'achat : approbations d'achat, méthodes de paiement, traitement des factures, note de frais, réconciliation des justificatifs, catégorisation des dépenses, taux de TVA, etc. pour une bonne tenue de la comptabilité.",{"type":2322},{"type":2322},{"text":2351,"type":77},"Les outils de gestion des dépenses deviennent nécessaires lorsque le nombre d'employés augmente et que l'équipe finance a besoin d'une meilleure visibilité et d'un meilleur contrôle de la trésorerie. Les employés ont besoin d'outils flexibles et intuitifs pour pouvoir dépenser facilement et être en mesure de faire leur travail.",{"type":2322},{"type":2322},{"text":2355,"type":77},"C'est à ce moment-là que Spendesk devient le bon choix.",{"_uid":2357,"title":714,"component":705,"description":2358},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f",{"type":70,"content":2359},[2360,2364,2368,2377,2381,2385,2394,2398,2402,2406,2410],{"type":73,"content":2361},[2362],{"text":2363,"type":77},"Spendesk fournit des moyens de paiement connectés à une plateforme puissante de gestion des dépenses conçue pour les équipes financières.",{"type":73,"content":2365},[2366],{"text":2367,"type":77},"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":73,"content":2369},[2370,2374,2375],{"text":2371,"type":77,"marks":2372},"Pour les employés",[2373],{"type":102},{"type":2322},{"text":2376,"type":77},"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":73,"content":2378},[2379],{"text":2380,"type":77},"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":73,"content":2382},[2383],{"text":2384,"type":77},"Elle est envoyée directement à son responsable pour validation, puis à l'équipe financière.",{"type":73,"content":2386},[2387,2391,2392],{"text":2388,"type":77,"marks":2389},"Pour les équipes financières",[2390],{"type":102},{"type":2322},{"text":2393,"type":77},"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":73,"content":2395},[2396],{"text":2397,"type":77},"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":73,"content":2399},[2400],{"text":2401,"type":77},"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":73,"content":2403},[2404],{"text":2405,"type":77},"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":73,"content":2407},[2408],{"text":2409,"type":77},"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":73,"content":2411},[2412],{"text":2413,"type":77},"Spendesk fluidifie l'ensemble du processus de gestion des dépenses de l'entreprise, la rendant complète, intuitive et efficace.",[2415],{"cta":2416,"_uid":2417,"title":2418,"eyebrow":2425,"subtitle":2428,"component":106,"textAlign":52,"sectionSettings":2434,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":70,"content":2419},[2420],{"type":106,"attrs":2421,"content":2422},{"level":108},[2423],{"text":2424,"type":77},"Démarrer avec Spendesk",{"type":70,"content":2426},[2427],{"type":73},{"type":70,"content":2429},[2430],{"type":73,"content":2431},[2432],{"text":2433,"type":77},"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 matières",[2438,2582,2732,2880,3019,3194,3360,3545,3731,3897,4072,4241,4451,4642,4852],{"name":2439,"created_at":2440,"published_at":2441,"updated_at":2442,"id":2443,"uuid":2444,"content":2445,"slug":2571,"full_slug":2572,"sort_by_date":25,"position":2573,"tag_list":2574,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":2575,"first_published_at":2441,"release_id":25,"lang":32,"path":25,"alternates":2576,"default_full_slug":2577,"translated_slugs":2578},"Analyse des écarts budgétaires : méthode, seuils et actions correctives","2026-09-11T16:19:06.315Z","2026-09-11T16:41:03.236Z","2026-09-11T16:41:03.269Z",218947364137443,"f8b80f93-aaed-4e0a-b181-7f066352279f",{"_uid":2446,"title":2439,"topics":2447,"noIndex":28,"category":2469,"language":2478,"component":672,"heroMedia":2479,"publishedAt":2487,"redirectUrl":52,"listingImage":2488,"metaDescription":2489,"bottomArticleCta":2490,"componentsAfterTheArticle":2491},"a9d13a9e-a368-4d39-a661-8e1f0cd8f1da",[2448],{"name":2449,"created_at":2450,"published_at":16,"updated_at":2451,"id":2452,"uuid":2453,"content":2454,"slug":2456,"full_slug":2457,"sort_by_date":25,"position":2458,"tag_list":2459,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2461,"first_published_at":2462,"release_id":25,"lang":32,"path":25,"alternates":2463,"default_full_slug":2464,"translated_slugs":2465,"_stopResolving":41},"Comptabilité","2022-10-19T17:57:49.664Z","2026-03-12T10:47:22.734Z",206171401,"d0994ca0-a555-425e-b68f-d17b0657cfdb",{"_uid":2455,"name":2449,"component":22},"1dc6497e-1135-45e9-a2c6-426facc382ba","comptabilite","fr/blog/topic/comptabilite",-50,[],176456153,"0cd4ad6e-957d-466c-ad0c-f730e74c8b7a","2022-11-02T15:24:55.833Z",[],"blog/topic/comptabilite",[2466,2467,2468],{"path":2464,"name":25,"lang":32,"published":25},{"path":2464,"name":25,"lang":38,"published":25},{"path":2464,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":2470,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":2472,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":2473,"default_full_slug":679,"translated_slugs":2474,"_stopResolving":41},{"_uid":666,"icon":2471,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[2475,2476,2477],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[2480],{"_uid":2481,"link":2482,"asset":2483,"caption":52,"component":692},"96b9cd00-7f46-4d34-a6f1-e10a4bfc780b",{"id":52,"url":52,"linktype":157,"fieldtype":61,"cached_url":1926,"prep":41},{"id":2484,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2485,"copyright":52,"fieldtype":57,"meta_data":2486,"is_external_url":28},164060175892697,"https://a.storyblok.com/f/146026/1536x1024/28f26daba2/1773976987824-w4lbcl.png",{},"2026-09-11 00:00",[],"Analyse des écarts budgétaires : découvrez comment fixer les seuils, distinguer les causes et transformer le budget contre réel en outil de décision.",[],[2492],{"cta":2493,"_uid":2494,"items":2495,"heading":2546,"reverse":28,"component":766,"sectionSettings":2570},[],"d6a8d668-7819-40f6-80a8-0a4abb490995",[2496,2513,2524,2535],{"_uid":2497,"hide":28,"title":2498,"component":705,"description":2499},"cc45fb69-14ab-4c94-bfd0-533880bbebb9","Un écart favorable doit-il être analysé ?",{"type":70,"attrs":2500,"content":2501},{"backgroundColor":25},[2502],{"type":73,"attrs":2503,"content":2504},{"textAlign":25},[2505,2507,2511],{"text":2506,"type":77},"Oui. Une dépense inférieure au budget peut traduire une économie réelle, mais aussi un ",{"text":2508,"type":77,"marks":2509},"projet reporté",[2510],{"type":102},{"text":2512,"type":77},", une facture non reçue ou une charge enregistrée sur une autre période.",{"_uid":2514,"hide":28,"title":2515,"component":705,"description":2516},"6121b289-4203-4003-8a64-53daa70532f6","Quelle différence entre un écart temporaire et un écart structurel ?",{"type":70,"attrs":2517,"content":2518},{"backgroundColor":25},[2519],{"type":73,"attrs":2520,"content":2521},{"textAlign":25},[2522],{"text":2523,"type":77},"Un écart temporaire provient généralement d’un décalage de calendrier ou d’une dépense exceptionnelle. Un écart structurel traduit une tendance durable, comme une hausse de prix ou un budget sous-évalué, et nécessite une action de fond.",{"_uid":2525,"hide":28,"title":2526,"component":705,"description":2527},"f4ae7d56-48b1-4aad-a4f1-8e7ed055cb73","Comment adapter les seuils de matérialité à la taille de l’entreprise ?",{"type":70,"attrs":2528,"content":2529},{"backgroundColor":25},[2530],{"type":73,"attrs":2531,"content":2532},{"textAlign":25},[2533],{"text":2534,"type":77},"Fixez le seuil absolu en fonction du budget global, du niveau de détail suivi et de l’impact du poste sur le résultat. Le seuil relatif peut se situer autour de 5 à 10 %, mais il doit être ajusté selon la nature de la dépense.",{"_uid":2536,"hide":28,"title":2537,"component":705,"description":2538},"f0c5602a-3d9d-4487-bae0-0bb1640e09d4","Qui doit commenter les écarts budgétaires ?",{"type":70,"attrs":2539,"content":2540},{"backgroundColor":25},[2541],{"type":73,"attrs":2542,"content":2543},{"textAlign":25},[2544],{"text":2545,"type":77},"Le responsable de budget explique les écarts de son périmètre. Le contrôleur de gestion consolide et challenge les analyses. La direction financière intervient lorsque l’écart nécessite une décision d’allocation ou une révision de prévision.",[2547],{"cta":2548,"_uid":2549,"title":2550,"eyebrow":2558,"subtitle":2565,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2568,"sectionSettings":2569,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"81b73c85-1b92-4497-8c4e-1801b688c08f",{"type":70,"attrs":2551,"content":2552},{"backgroundColor":25},[2553],{"type":106,"attrs":2554,"content":2555},{"level":108,"textAlign":25},[2556],{"text":2557,"type":77},"Questions fréquentes sur l'analyse des écarts budgétaires",{"type":70,"attrs":2559,"content":2560},{"backgroundColor":25},[2561],{"type":73,"attrs":2562,"content":2563},{"textAlign":25},[2564],{"text":758,"type":77},{"type":70,"content":2566},[2567],{"type":73},[],[],[],"analyse-des-ecarts-budgetaires","fr/blog/analyse-des-ecarts-budgetaires",-3410,[],"39605731-405d-4ed8-ba5f-6ee0217e6dc4",[],"blog/analyse-des-ecarts-budgetaires",[2579,2580,2581],{"path":2577,"name":25,"lang":32,"published":25},{"path":2577,"name":25,"lang":38,"published":25},{"path":2577,"name":25,"lang":40,"published":25},{"name":2583,"created_at":2584,"published_at":2585,"updated_at":2586,"id":2587,"uuid":2588,"content":2589,"slug":2721,"full_slug":2722,"sort_by_date":25,"position":2723,"tag_list":2724,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":2725,"first_published_at":2585,"release_id":25,"lang":32,"path":25,"alternates":2726,"default_full_slug":2727,"translated_slugs":2728},"Qu’est-ce que le MCP ? Définition, fonctionnement et usages pour la Finance","2026-09-11T16:01:00.782Z","2026-09-11T16:15:52.578Z","2026-09-11T16:15:52.608Z",218942917800290,"44b9299e-3e84-4544-8fe7-da5b7f85a68f",{"_uid":2590,"title":2583,"topics":2591,"noIndex":28,"category":2614,"language":2623,"component":672,"heroMedia":2624,"publishedAt":2487,"redirectUrl":52,"listingImage":2632,"metaDescription":2633,"bottomArticleCta":2634,"componentsAfterTheArticle":2635},"d1c894a5-cf54-4707-a630-1b6dab24d160",[2592],{"name":2593,"created_at":2594,"published_at":16,"updated_at":2595,"id":2596,"uuid":2597,"content":2598,"slug":2602,"full_slug":2603,"sort_by_date":25,"position":2604,"tag_list":2605,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2606,"first_published_at":2607,"release_id":25,"lang":32,"path":25,"alternates":2608,"default_full_slug":2609,"translated_slugs":2610,"_stopResolving":41},"AI and automation","2025-08-19T08:06:19.962Z","2026-03-12T10:48:07.117Z",81515233149777,"3ca53d54-ac91-4164-a973-ef9cabc51cf6",{"_uid":2599,"icon":2600,"name":2593,"component":22},"53de838f-fa34-428c-8ebb-c91c00b2c34f",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":2601},{},"ai-and-automation","fr/blog/topic/ai-and-automation",-570,[],"7e1b1946-7c16-41c9-a1ae-29d430eb6ed1","2025-08-19T08:06:29.358Z",[],"blog/topic/ai-and-automation",[2611,2612,2613],{"path":2609,"name":25,"lang":32,"published":25},{"path":2609,"name":25,"lang":38,"published":25},{"path":2609,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":2615,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":2617,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":2618,"default_full_slug":679,"translated_slugs":2619,"_stopResolving":41},{"_uid":666,"icon":2616,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[2620,2621,2622],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[2625],{"_uid":2626,"link":2627,"asset":2628,"caption":52,"component":692},"a9dae82f-d949-47b0-acc3-2fc52bfecf97",{"id":52,"url":52,"linktype":157,"fieldtype":61,"cached_url":1926,"prep":41},{"id":2629,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2630,"copyright":52,"fieldtype":57,"meta_data":2631,"is_external_url":28},21246058,"https://a.storyblok.com/f/146026/568x359/60196c819a/ai-in-finance.png",{},[],"MCP et Finance : découvrez comment le Model Context Protocol connecte les assistants IA aux données de dépenses, ses usages et les précautions à prendre.",[],[2636],{"cta":2637,"_uid":2638,"items":2639,"heading":2696,"reverse":28,"component":766,"sectionSettings":2720},[],"73a6d2ea-c958-441e-8ac2-1fdcf958143c",[2640,2657,2668,2685],{"_uid":2641,"hide":28,"title":2642,"component":705,"description":2643},"f1dd260c-04ff-4c0d-84a9-aec4ee159d0d","Le MCP est-il une nouvelle intelligence artificielle ?",{"type":70,"attrs":2644,"content":2645},{"backgroundColor":25},[2646],{"type":73,"attrs":2647,"content":2648},{"textAlign":25},[2649,2651,2655],{"text":2650,"type":77},"Non. Le MCP est un ",{"text":2652,"type":77,"marks":2653},"standard de connexion",[2654],{"type":102},{"text":2656,"type":77},". Il permet à un assistant IA d’accéder à des données et à des outils externes dans un format commun. Il ne remplace pas le modèle d’IA et ne prend pas de décision par lui-même.",{"_uid":2658,"hide":28,"title":2659,"component":705,"description":2660},"5de51167-3a0a-4cca-94e5-3a5d2c15a1ad","Quelle est la différence entre le MCP et une API ?",{"type":70,"attrs":2661,"content":2662},{"backgroundColor":25},[2663],{"type":73,"attrs":2664,"content":2665},{"textAlign":25},[2666],{"text":2667,"type":77},"Une API permet à des applications d’échanger des données ou d’exécuter des fonctions. Le MCP fournit un cadre standardisé pour rendre ces données et ces fonctions accessibles à un assistant IA, souvent à partir d’une interface en langage naturel.",{"_uid":2669,"hide":28,"title":2670,"component":705,"description":2671},"01e0f0ec-81ce-4f08-b5ab-745c84be19cc","Que peut faire un assistant IA connecté aux données Finance ?",{"type":70,"attrs":2672,"content":2673},{"backgroundColor":25},[2674],{"type":73,"attrs":2675,"content":2676},{"textAlign":25},[2677,2679,2683],{"text":2678,"type":77},"Il peut rechercher des dépenses, comparer des périodes, identifier des anomalies, préparer un reporting ou aider à repérer les factures et justificatifs manquants. Les ",{"text":2680,"type":77,"marks":2681},"approbations et les paiements",[2682],{"type":102},{"text":2684,"type":77}," doivent rester soumis aux règles de contrôle définies par l’entreprise.",{"_uid":2686,"hide":28,"title":2687,"component":705,"description":2688},"95ac2af3-5794-447e-93da-8d38ae83e8af","Par où commencer avec le MCP ?",{"type":70,"attrs":2689,"content":2690},{"backgroundColor":25},[2691],{"type":73,"attrs":2692,"content":2693},{"textAlign":25},[2694],{"text":2695,"type":77},"Commencez par un cas d’usage en lecture seule, avec des données bien structurées et un périmètre limité. Testez la qualité des réponses, vérifiez les accès et documentez les requêtes avant d’envisager des usages plus sensibles.",[2697],{"cta":2698,"_uid":2699,"title":2700,"eyebrow":2708,"subtitle":2715,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2718,"sectionSettings":2719,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"3fc8a10d-a838-4f45-a038-05bae7746be9",{"type":70,"attrs":2701,"content":2702},{"backgroundColor":25},[2703],{"type":106,"attrs":2704,"content":2705},{"level":108,"textAlign":25},[2706],{"text":2707,"type":77},"Questions fréquentes sur le MCP",{"type":70,"attrs":2709,"content":2710},{"backgroundColor":25},[2711],{"type":73,"attrs":2712,"content":2713},{"textAlign":25},[2714],{"text":758,"type":77},{"type":70,"content":2716},[2717],{"type":73},[],[],[],"model-context-protocol-mcp","fr/blog/model-context-protocol-mcp",-3400,[],"ef363e24-c7e2-49d5-8203-3ed8a545e634",[],"blog/model-context-protocol-mcp",[2729,2730,2731],{"path":2727,"name":25,"lang":32,"published":25},{"path":2727,"name":25,"lang":38,"published":25},{"path":2727,"name":25,"lang":40,"published":25},{"name":2733,"created_at":2734,"published_at":2735,"updated_at":2736,"id":2737,"uuid":2738,"content":2739,"slug":2869,"full_slug":2870,"sort_by_date":25,"position":2871,"tag_list":2872,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":2873,"first_published_at":2735,"release_id":25,"lang":32,"path":25,"alternates":2874,"default_full_slug":2875,"translated_slugs":2876},"Matrice d’approbation des dépenses : comment fixer les seuils et les circuits de validation ?","2026-09-11T14:44:44.414Z","2026-09-11T15:09:57.225Z","2026-09-11T15:09:57.256Z",218924173003370,"afaf1a62-7486-4a5c-947b-4863fcb62696",{"_uid":2740,"title":2733,"topics":2741,"noIndex":28,"category":2762,"language":2771,"component":672,"heroMedia":2772,"publishedAt":2487,"redirectUrl":52,"listingImage":2780,"metaDescription":2781,"bottomArticleCta":2782,"componentsAfterTheArticle":2783},"3abcca90-25e3-4fae-9034-b7bdbf4c99d3",[2742],{"name":2743,"created_at":2744,"published_at":16,"updated_at":2745,"id":2746,"uuid":2747,"content":2748,"slug":2750,"full_slug":2751,"sort_by_date":25,"position":2752,"tag_list":2753,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2754,"first_published_at":2755,"release_id":25,"lang":32,"path":25,"alternates":2756,"default_full_slug":2757,"translated_slugs":2758,"_stopResolving":41},"Outils et astuces","2022-10-19T17:57:59.529Z","2026-03-12T10:47:23.972Z",206171442,"143048bf-f5c7-4056-ab60-ecfd3a730bf3",{"_uid":2749,"name":2743,"component":22},"7acb7442-031d-4c0f-b375-bb5a76b9d3b4","outils-et-astuces","fr/blog/topic/outils-et-astuces",-460,[],"2e3e0832-0204-4734-bdc7-effb516cf20d","2022-11-02T15:24:42.074Z",[],"blog/topic/outils-et-astuces",[2759,2760,2761],{"path":2757,"name":25,"lang":32,"published":25},{"path":2757,"name":25,"lang":38,"published":25},{"path":2757,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":2763,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":2765,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":2766,"default_full_slug":679,"translated_slugs":2767,"_stopResolving":41},{"_uid":666,"icon":2764,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[2768,2769,2770],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[2773],{"_uid":2774,"link":2775,"asset":2776,"caption":52,"component":692},"f4a38868-47a8-4987-8280-921c2f327dd8",{"id":52,"url":52,"linktype":157,"fieldtype":61,"cached_url":1926,"prep":41},{"id":2777,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2778,"copyright":52,"fieldtype":57,"meta_data":2779,"is_external_url":28},168580497833836,"https://a.storyblok.com/f/146026/1376x768/6efb2f6452/erp-implementation.png",{},[],"Matrice d’approbation des dépenses : découvrez comment fixer les seuils, organiser les validations et éviter les blocages dans votre entreprise.",[],[2784],{"cta":2785,"_uid":2786,"items":2787,"heading":2844,"reverse":28,"component":766,"sectionSettings":2868},[],"0aa1c33e-ea6c-44ae-9bb5-262f0ea2c564",[2788,2805,2816,2833],{"_uid":2789,"hide":28,"title":2790,"component":705,"description":2791},"940e53af-a582-40fd-ab72-6aa5f8db49f2","Qu’est-ce qu’une matrice d’approbation des dépenses ?",{"type":70,"attrs":2792,"content":2793},{"backgroundColor":25},[2794],{"type":73,"attrs":2795,"content":2796},{"textAlign":25},[2797,2799,2803],{"text":2798,"type":77},"Une matrice d’approbation associe chaque type et chaque montant de dépense à la personne habilitée à la valider. Elle transforme une politique de dépenses générale en ",{"text":2800,"type":77,"marks":2801},"règles concrètes",[2802],{"type":102},{"text":2804,"type":77},", applicables au quotidien.",{"_uid":2806,"hide":28,"title":2807,"component":705,"description":2808},"b85b28cf-7fbb-4f91-b192-1a57f30a63ca","Combien de niveaux d’approbation faut-il prévoir ?",{"type":70,"attrs":2809,"content":2810},{"backgroundColor":25},[2811],{"type":73,"attrs":2812,"content":2813},{"textAlign":25},[2814],{"text":2815,"type":77},"Trois ou quatre niveaux couvrent la plupart des organisations : validation simple, manager, Finance, puis direction. Au-delà, le circuit risque de ralentir les dépenses sans améliorer significativement le contrôle.",{"_uid":2817,"hide":28,"title":2818,"component":705,"description":2819},"2d923714-e38f-4afb-8fbc-fa6eee48593d","Comment fixer un seuil d’approbation ?",{"type":70,"attrs":2820,"content":2821},{"backgroundColor":25},[2822],{"type":73,"attrs":2823,"content":2824},{"textAlign":25},[2825,2827,2831],{"text":2826,"type":77},"Croisez trois critères : ",{"text":2828,"type":77,"marks":2829},"le montant",[2830],{"type":102},{"text":2832,"type":77},", la catégorie de dépense et le niveau de risque. Une dépense récurrente, un nouveau fournisseur ou un engagement pluriannuel peuvent nécessiter une validation renforcée, même si le montant reste inférieur au seuil habituel.",{"_uid":2834,"hide":28,"title":2835,"component":705,"description":2836},"e49e5ad1-ed3b-41f6-a8c3-00defdedd780","Comment éviter que les validations ralentissent l’entreprise ?",{"type":70,"attrs":2837,"content":2838},{"backgroundColor":25},[2839],{"type":73,"attrs":2840,"content":2841},{"textAlign":25},[2842],{"text":2843,"type":77},"Prévoyez une validation simple pour les petits montants, un approbateur de remplacement et un délai maximal de traitement. Les workflows automatiques peuvent également relancer les personnes concernées et faire remonter les demandes restées sans réponse.",[2845],{"cta":2846,"_uid":2847,"title":2848,"eyebrow":2856,"subtitle":2863,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2866,"sectionSettings":2867,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"fc2c2641-19cc-4660-8e86-a2d23c6c19e5",{"type":70,"attrs":2849,"content":2850},{"backgroundColor":25},[2851],{"type":106,"attrs":2852,"content":2853},{"level":108,"textAlign":25},[2854],{"text":2855,"type":77},"Questions fréquentes sur la matrice d'approbation des dépenses",{"type":70,"attrs":2857,"content":2858},{"backgroundColor":25},[2859],{"type":73,"attrs":2860,"content":2861},{"textAlign":25},[2862],{"text":758,"type":77},{"type":70,"content":2864},[2865],{"type":73},[],[],[],"matrice-d-approbation-des-depenses","fr/blog/matrice-d-approbation-des-depenses",-3380,[],"85cccaed-c476-4738-a604-fad9ae30ba1f",[],"blog/matrice-d-approbation-des-depenses",[2877,2878,2879],{"path":2875,"name":25,"lang":32,"published":25},{"path":2875,"name":25,"lang":38,"published":25},{"path":2875,"name":25,"lang":40,"published":25},{"name":2881,"created_at":2882,"published_at":2883,"updated_at":2884,"id":2885,"uuid":2886,"content":2887,"slug":3007,"full_slug":3008,"sort_by_date":25,"position":3009,"tag_list":3010,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":3011,"first_published_at":3012,"release_id":25,"lang":32,"path":25,"alternates":3013,"default_full_slug":3014,"translated_slugs":3015},"Codification comptable des factures : comment ça fonctionne et quelles sont les erreurs à éviter","2026-09-11T11:14:09.302Z","2026-09-11T11:31:21.345Z","2026-09-11T11:31:21.380Z",218872419623092,"e5aec5ec-e35c-478d-bd98-3f4ee2f012ed",{"_uid":2888,"title":2881,"topics":2889,"noIndex":28,"category":2910,"language":2919,"component":672,"heroMedia":2920,"publishedAt":2487,"redirectUrl":52,"listingImage":2928,"metaDescription":2929,"bottomArticleCta":2930,"componentsAfterTheArticle":2931},"ad8fd1f6-e412-43ba-ac8b-0117669dfb74",[2890],{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":2896,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":2901,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":2904,"default_full_slug":2905,"translated_slugs":2906,"_stopResolving":41},"Factures fournisseurs","2022-10-19T17:58:01.385Z","2026-03-12T10:47:24.200Z",206171450,"94774a96-2374-4adf-91ae-2a21cf281282",{"_uid":2897,"name":2891,"component":22},"63535519-d3ae-42ed-a496-fd0c222e4057","factures-fournisseurs","fr/blog/topic/factures-fournisseurs",-540,[],"f7010886-52de-401f-8beb-e195074d444f","2022-11-02T15:24:39.398Z",[],"blog/topic/factures-fournisseurs",[2907,2908,2909],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":2911,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":2913,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":2914,"default_full_slug":679,"translated_slugs":2915,"_stopResolving":41},{"_uid":666,"icon":2912,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[2916,2917,2918],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[2921],{"_uid":2922,"link":2923,"asset":2924,"caption":52,"component":692},"56462af3-7016-4fc1-bcb9-e021480a9af8",{"id":52,"url":52,"linktype":157,"fieldtype":61,"cached_url":1926,"prep":41},{"id":2925,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2926,"copyright":52,"fieldtype":57,"meta_data":2927,"is_external_url":28},168591824876844,"https://a.storyblok.com/f/146026/1376x768/79600e4996/rapprochement-bancaire-automatise.png",{},[],"Codification comptable des factures fournisseurs : découvrez comment choisir le bon compte, traiter la TVA et éviter les erreurs d’imputation.",[],[2932],{"cta":2933,"_uid":2934,"items":2935,"heading":2980,"reverse":28,"component":766,"sectionSettings":3006},[],"334dc6f1-0ee1-41d9-a31b-3f3ecb411fc0",[2936,2947,2958,2969],{"_uid":2937,"hide":28,"title":2938,"component":705,"description":2939},"9b921b37-b36e-4961-9c5d-20dd1cc61112","Quelle est la différence entre codification et saisie comptable ?",{"type":70,"attrs":2940,"content":2941},{"backgroundColor":25},[2942],{"type":73,"attrs":2943,"content":2944},{"textAlign":25},[2945],{"text":2946,"type":77},"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":2948,"hide":28,"title":2949,"component":705,"description":2950},"c0283b62-da9b-4ace-af44-40de8b071bf3","Quel compte utiliser pour une facture fournisseur ?",{"type":70,"attrs":2951,"content":2952},{"backgroundColor":25},[2953],{"type":73,"attrs":2954,"content":2955},{"textAlign":25},[2956],{"text":2957,"type":77},"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":2959,"hide":28,"title":2960,"component":705,"description":2961},"5aa4d9e5-67b8-4797-8941-d205226e9b9c","Une facture sans bon de commande peut-elle être comptabilisée ?",{"type":70,"attrs":2962,"content":2963},{"backgroundColor":25},[2964],{"type":73,"attrs":2965,"content":2966},{"textAlign":25},[2967],{"text":2968,"type":77},"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":2970,"hide":28,"title":2971,"component":705,"description":2972},"c6564e89-b7ee-4b12-af62-5cb158f913a4","L’automatisation remplace-t-elle le comptable ?",{"type":70,"attrs":2973,"content":2974},{"backgroundColor":25},[2975],{"type":73,"attrs":2976,"content":2977},{"textAlign":25},[2978],{"text":2979,"type":77},"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.",[2981],{"cta":2982,"_uid":2983,"title":2984,"eyebrow":2994,"subtitle":3001,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3004,"sectionSettings":3005,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"5274e13b-a1e4-4936-afff-d5990567f1d5",{"type":70,"attrs":2985,"content":2986},{"backgroundColor":25},[2987],{"type":106,"attrs":2988,"content":2989},{"level":108,"textAlign":25},[2990],{"text":2991,"type":77,"marks":2992},"Questions fréquentes sur la codification comptable",[2993],{"type":102},{"type":70,"attrs":2995,"content":2996},{"backgroundColor":25},[2997],{"type":73,"attrs":2998,"content":2999},{"textAlign":25},[3000],{"text":758,"type":77},{"type":70,"content":3002},[3003],{"type":73},[],[],[],"codification-comptable-des-factures","fr/blog/codification-comptable-des-factures",-3360,[],"602939c4-8637-4f1b-8c8d-ecb46a3130d7","2026-09-11T11:30:38.671Z",[],"blog/codification-comptable-des-factures",[3016,3017,3018],{"path":3014,"name":25,"lang":32,"published":25},{"path":3014,"name":25,"lang":38,"published":25},{"path":3014,"name":25,"lang":40,"published":25},{"name":3020,"created_at":3021,"published_at":3022,"updated_at":3023,"id":3024,"uuid":3025,"content":3026,"slug":3183,"full_slug":3184,"sort_by_date":25,"position":3185,"tag_list":3186,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":3187,"first_published_at":3022,"release_id":25,"lang":32,"path":25,"alternates":3188,"default_full_slug":3189,"translated_slugs":3190},"Rapprochement à trois voies, comment contrôler une facture fournisseur avant paiement ?","2026-09-11T10:33:50.987Z","2026-09-11T10:59:34.901Z","2026-09-11T10:59:34.937Z",218862514159405,"8581c132-41d4-42f6-8a61-b16f0bf02a85",{"_uid":3027,"title":3020,"topics":3028,"noIndex":28,"category":3045,"language":3054,"component":672,"heroMedia":3055,"publishedAt":2487,"redirectUrl":52,"listingImage":3063,"metaDescription":3064,"bottomArticleCta":3065,"componentsAfterTheArticle":3066},"4ca107c6-aa1a-42e3-ae88-b744c2f48318",[3029,3037],{"name":2449,"created_at":2450,"published_at":16,"updated_at":2451,"id":2452,"uuid":2453,"content":3030,"slug":2456,"full_slug":2457,"sort_by_date":25,"position":2458,"tag_list":3031,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2461,"first_published_at":2462,"release_id":25,"lang":32,"path":25,"alternates":3032,"default_full_slug":2464,"translated_slugs":3033,"_stopResolving":41},{"_uid":2455,"name":2449,"component":22},[],[],[3034,3035,3036],{"path":2464,"name":25,"lang":32,"published":25},{"path":2464,"name":25,"lang":38,"published":25},{"path":2464,"name":25,"lang":40,"published":25},{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":3038,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":3039,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":3040,"default_full_slug":2905,"translated_slugs":3041,"_stopResolving":41},{"_uid":2897,"name":2891,"component":22},[],[],[3042,3043,3044],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":3046,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":3048,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":3049,"default_full_slug":679,"translated_slugs":3050,"_stopResolving":41},{"_uid":666,"icon":3047,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[3051,3052,3053],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[3056],{"_uid":3057,"link":3058,"asset":3059,"caption":52,"component":692},"8dc5c836-e3be-491e-9b15-8e79c5bcf464",{"id":52,"url":52,"linktype":157,"fieldtype":61,"cached_url":1926,"prep":41},{"id":3060,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3061,"copyright":52,"fieldtype":57,"meta_data":3062,"is_external_url":28},174400058601475,"https://a.storyblok.com/f/146026/1376x768/5856800d6b/what-is-invoice-discounting.png",{},[],"Rapprochement à trois voies, découvrez comment comparer commande, livraison et facture pour sécuriser vos paiements fournisseurs et limiter les erreurs.",[],[3067],{"cta":3068,"_uid":3069,"items":3070,"heading":3156,"reverse":28,"component":766,"sectionSettings":3182},[],"f5d045b0-cf80-447d-ab21-5a9630df1bc3",[3071,3093,3114,3135],{"_uid":3072,"hide":28,"title":3073,"component":705,"description":3074},"71962f21-f32e-4eb4-8592-9ca401def550","Qu’est-ce que le three-way matching (rapprochement à trois voies) ?",{"type":70,"attrs":3075,"content":3076},{"backgroundColor":25},[3077,3088],{"type":73,"attrs":3078,"content":3079},{"textAlign":25},[3080,3082,3086],{"text":3081,"type":77},"Le three-way matching, ou rapprochement à trois voies, consiste à comparer ",{"text":3083,"type":77,"marks":3084},"le bon de commande, le bon de livraison et la facture",[3085],{"type":102},{"text":3087,"type":77}," avant d’autoriser le paiement.",{"type":73,"attrs":3089,"content":3090},{"textAlign":25},[3091],{"text":3092,"type":77},"Il permet de vérifier que le prix facturé correspond à la commande et que les quantités facturées correspondent aux quantités reçues.",{"_uid":3094,"hide":28,"title":3095,"component":705,"description":3096},"bc4ebe19-7ad2-4e6f-a309-96c28d9f55bb","Quelle différence entre le rapprochement à deux voies et à trois voies ?",{"type":70,"attrs":3097,"content":3098},{"backgroundColor":25},[3099,3104],{"type":73,"attrs":3100,"content":3101},{"textAlign":25},[3102],{"text":3103,"type":77},"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":73,"attrs":3105,"content":3106},{"textAlign":25},[3107,3109,3113],{"text":3108,"type":77},"Le rapprochement à trois voies ajoute le bon de livraison afin de contrôler ",{"text":3110,"type":77,"marks":3111},"les quantités réellement reçues",[3112],{"type":102},{"text":121,"type":77},{"_uid":3115,"hide":28,"title":3116,"component":705,"description":3117},"ebc3eb86-83d0-4ca3-8c37-778b8a5a0ac1","Quels écarts le rapprochement permet-il de détecter ?",{"type":70,"attrs":3118,"content":3119},{"backgroundColor":25},[3120,3125],{"type":73,"attrs":3121,"content":3122},{"textAlign":25},[3123],{"text":3124,"type":77},"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":73,"attrs":3126,"content":3127},{"textAlign":25},[3128,3130,3134],{"text":3129,"type":77},"Chaque écart doit ensuite être analysé selon ",{"text":3131,"type":77,"marks":3132},"les seuils et les règles définis par l’entreprise",[3133],{"type":102},{"text":121,"type":77},{"_uid":3136,"hide":28,"title":3137,"component":705,"description":3138},"aa2e2273-ef2c-4887-ab07-9c3e9c8fce3e","Le rapprochement à trois voies est-il obligatoire en France ?",{"type":70,"attrs":3139,"content":3140},{"backgroundColor":25},[3141,3146],{"type":73,"attrs":3142,"content":3143},{"textAlign":25},[3144],{"text":3145,"type":77},"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":73,"attrs":3147,"content":3148},{"textAlign":25},[3149,3151,3155],{"text":3150,"type":77},"La facturation électronique facilite son automatisation, mais ",{"text":3152,"type":77,"marks":3153},"le niveau de rapprochement doit rester adapté à la nature de chaque dépense",[3154],{"type":102},{"text":121,"type":77},[3157],{"cta":3158,"_uid":3159,"title":3160,"eyebrow":3170,"subtitle":3177,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3180,"sectionSettings":3181,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"f5b9e653-4d2a-42ac-8dd2-65a8fbeba5ff",{"type":70,"attrs":3161,"content":3162},{"backgroundColor":25},[3163],{"type":106,"attrs":3164,"content":3165},{"level":108,"textAlign":25},[3166],{"text":3167,"type":77,"marks":3168},"Questions fréquentes sur le rapprochement à trois voies",[3169],{"type":102},{"type":70,"attrs":3171,"content":3172},{"backgroundColor":25},[3173],{"type":73,"attrs":3174,"content":3175},{"textAlign":25},[3176],{"text":758,"type":77},{"type":70,"content":3178},[3179],{"type":73},[],[],[],"rapprochement-a-trois-voies","fr/blog/rapprochement-a-trois-voies",-3340,[],"7248ac8f-37ae-4623-b634-a4839776c811",[],"blog/rapprochement-a-trois-voies",[3191,3192,3193],{"path":3189,"name":25,"lang":32,"published":25},{"path":3189,"name":25,"lang":38,"published":25},{"path":3189,"name":25,"lang":40,"published":25},{"name":3195,"created_at":3196,"published_at":3197,"updated_at":3198,"id":3199,"uuid":3200,"content":3201,"slug":3349,"full_slug":3350,"sort_by_date":25,"position":3351,"tag_list":3352,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":3353,"first_published_at":3197,"release_id":25,"lang":32,"path":25,"alternates":3354,"default_full_slug":3355,"translated_slugs":3356},"Comment comptabiliser les factures d'acompte, avoirs et paiements partiels fournisseurs ?","2026-09-07T13:31:16.367Z","2026-09-07T13:31:16.439Z","2026-09-07T13:31:16.462Z",217490540047696,"7e5131b8-598f-4778-b984-2fa950f920ce",{"_uid":3202,"title":3195,"topics":3203,"noIndex":28,"category":3232,"language":3241,"component":672,"heroMedia":3242,"metaTitle":3243,"publishedAt":52,"readingTime":3244,"redirectUrl":52,"listingImage":3245,"metaDescription":3246,"bottomArticleCta":3247,"componentsAfterTheArticle":3248},"c11f2c7e-18ea-45ca-8fe1-18bffc3ff2b9",[3204,3224],{"name":3205,"created_at":3206,"published_at":16,"updated_at":3207,"id":3208,"uuid":3209,"content":3210,"slug":3212,"full_slug":3213,"sort_by_date":25,"position":3214,"tag_list":3215,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":3216,"first_published_at":3217,"release_id":25,"lang":32,"path":25,"alternates":3218,"default_full_slug":3219,"translated_slugs":3220,"_stopResolving":41},"Facturas","2023-04-12T07:18:47.128Z","2026-03-12T10:47:54.356Z",290528753,"4668b877-0b51-432a-8e0b-149cbe020955",{"_uid":3211,"name":3205,"component":22},"a2c58a16-f495-475f-951f-05171468aae4","facturas","fr/blog/topic/facturas",-530,[],"af2726b3-27fb-42ea-8a1d-7ab712b95c87","2022-11-02T15:24:39.815Z",[],"blog/topic/facturas",[3221,3222,3223],{"path":3219,"name":25,"lang":32,"published":25},{"path":3219,"name":25,"lang":38,"published":25},{"path":3219,"name":25,"lang":40,"published":25},{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":3225,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":3226,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":3227,"default_full_slug":2905,"translated_slugs":3228,"_stopResolving":41},{"_uid":2897,"name":2891,"component":22},[],[],[3229,3230,3231],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":3233,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":3235,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":3236,"default_full_slug":679,"translated_slugs":3237,"_stopResolving":41},{"_uid":666,"icon":3234,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[3238,3239,3240],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[],"Comment comptabiliser les factures d'acompte, avoirs et paie","11",[],"Acompte, avoir, avoir à établir et paiement partiel fournisseur : écritures comptables exactes, TVA déductible et impact sur la clôture, pas à pas.",[],[3249],{"_uid":3250,"items":3251,"heading":3326,"component":766},"15a00a6e-f2c1-45b9-acf0-11f75c1716f3",[3252,3262,3272,3282,3292],{"_uid":3253,"title":3254,"component":705,"description":3255},"b7921827-344e-4e69-bd68-82922156feae","Combien de temps faut-il conserver une facture d'avoir ?",{"type":70,"content":3256},[3257],{"type":73,"attrs":3258,"content":3259},{"textAlign":25},[3260],{"text":3261,"type":77},"6 ans au titre du délai fiscal de reprise, et 10 ans pour les pièces comptables des sociétés commerciales. En pratique, alignez la conservation de l'avoir sur celle de la facture qu'il corrige.",{"_uid":3263,"title":3264,"component":705,"description":3265},"a77d9fc2-b790-4411-8b1b-4fbc74d5a5b0","Faut-il enregistrer la facture d'acompte elle-même ou seulement le paiement ?",{"type":70,"content":3266},[3267],{"type":73,"attrs":3268,"content":3269},{"textAlign":25},[3270],{"text":3271,"type":77},"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":3273,"title":3274,"component":705,"description":3275},"6c69d821-04e6-41b3-bfd1-d78288b6be4a","Quelle différence entre un avoir et un remboursement ?",{"type":70,"content":3276},[3277],{"type":73,"attrs":3278,"content":3279},{"textAlign":25},[3280],{"text":3281,"type":77},"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":3283,"title":3284,"component":705,"description":3285},"c8bf55a8-a821-4703-871e-16039e5ebaef","La TVA d'un acompte est-elle déductible immédiatement ?",{"type":70,"content":3286},[3287],{"type":73,"attrs":3288,"content":3289},{"textAlign":25},[3290],{"text":3291,"type":77},"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":3293,"title":3294,"component":705,"description":3295},"ab4f9bc8-211d-4b44-aba3-d0c97857391e","Que se passe-t-il si l'acompte versé dépasse le montant de la facture définitive ?",{"type":70,"content":3296},[3297],{"type":73,"attrs":3298,"content":3299},{"textAlign":25},[3300,3302,3308,3310,3316,3318,3324],{"text":3301,"type":77},"Après imputation du compte 4091 sur le compte 401, le compte fournisseur présente un ",{"text":3303,"type":77,"marks":3304},"solde débiteur",[3305],{"type":152,"attrs":3306},{"href":3307,"uuid":25,"anchor":25,"target":1911,"linktype":60},"https://www.controledegestion.org/comptabilite/compte-409/",{"text":3309,"type":77}," : 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":3311,"type":77,"marks":3312},"demandant un remboursement au fournisseur",[3313],{"type":152,"attrs":3314},{"href":3315,"uuid":25,"anchor":25,"target":1911,"linktype":60},"https://www.keobiz.fr/le-mag/comptabilite-compte-fournisseur/",{"text":3317,"type":77},", soit en l'imputant sur une prochaine commande. Pensez également à ",{"text":3319,"type":77,"marks":3320},"régulariser la TVA déjà déduite",[3321],{"type":152,"attrs":3322},{"href":3323,"uuid":25,"anchor":25,"target":1911,"linktype":60},"https://www.impots.gouv.fr/professionnel/questions/comment-traiter-une-facture-davoir-sur-ma-declaration-de-tva",{"text":3325,"type":77}," sur la part excédentaire de l'acompte, puisqu'aucune charge ne vient plus la justifier.",[3327],{"cta":3328,"_uid":3329,"title":3330,"eyebrow":3337,"subtitle":3342,"component":106,"textAlign":52,"flexibleSection":3347,"sectionSettings":3348,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"69f33381-76a9-4105-88fa-d36edee4d267",{"type":70,"content":3331},[3332],{"type":106,"attrs":3333,"content":3334},{"level":108,"textAlign":25},[3335],{"text":3336,"type":77},"Questions fréquentes",{"type":70,"content":3338},[3339],{"type":73,"attrs":3340,"content":3341},{"textAlign":25},[],{"type":70,"content":3343},[3344],{"type":73,"attrs":3345,"content":3346},{"textAlign":25},[],[],[],"comptabiliser-factures-acompte-avoirs-paiements-partiels","fr/blog/comptabiliser-factures-acompte-avoirs-paiements-partiels",-3270,[],"1b726cb1-6e66-4285-ae0a-f546688e4aaa",[],"blog/comptabiliser-factures-acompte-avoirs-paiements-partiels",[3357,3358,3359],{"path":3355,"name":25,"lang":32,"published":25},{"path":3355,"name":25,"lang":38,"published":25},{"path":3355,"name":25,"lang":40,"published":25},{"name":3361,"created_at":3362,"published_at":3363,"updated_at":3364,"id":3365,"uuid":3366,"content":3367,"slug":3533,"full_slug":3534,"sort_by_date":25,"position":3535,"tag_list":3536,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":3537,"first_published_at":3538,"release_id":25,"lang":32,"path":25,"alternates":3539,"default_full_slug":3540,"translated_slugs":3541},"Facture d’acompte fournisseur, comment la calculer et la rapprocher avec la facture de solde ?","2026-09-05T08:03:17.455Z","2026-09-05T08:22:42.211Z","2026-09-05T08:22:42.231Z",216702146407532,"9fe9be4e-e867-4d39-b06e-fcfd8adccf58",{"_uid":3368,"title":3361,"topics":3369,"noIndex":28,"category":3386,"language":3395,"component":672,"heroMedia":3396,"publishedAt":3403,"redirectUrl":52,"listingImage":3404,"metaDescription":3405,"bottomArticleCta":3406,"componentsAfterTheArticle":3407},"1552fe69-983e-4e62-ac1d-c83c315c7849",[3370,3378],{"name":2449,"created_at":2450,"published_at":16,"updated_at":2451,"id":2452,"uuid":2453,"content":3371,"slug":2456,"full_slug":2457,"sort_by_date":25,"position":2458,"tag_list":3372,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2461,"first_published_at":2462,"release_id":25,"lang":32,"path":25,"alternates":3373,"default_full_slug":2464,"translated_slugs":3374,"_stopResolving":41},{"_uid":2455,"name":2449,"component":22},[],[],[3375,3376,3377],{"path":2464,"name":25,"lang":32,"published":25},{"path":2464,"name":25,"lang":38,"published":25},{"path":2464,"name":25,"lang":40,"published":25},{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":3379,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":3380,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":3381,"default_full_slug":2905,"translated_slugs":3382,"_stopResolving":41},{"_uid":2897,"name":2891,"component":22},[],[],[3383,3384,3385],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":3387,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":3389,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":3390,"default_full_slug":679,"translated_slugs":3391,"_stopResolving":41},{"_uid":666,"icon":3388,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[3392,3393,3394],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[3397],{"_uid":3398,"asset":3399,"caption":52,"component":692},"104606e3-1928-4dc9-836b-eece079259c1",{"id":3400,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3401,"copyright":52,"fieldtype":57,"meta_data":3402,"is_external_url":28},168584629424610,"https://a.storyblok.com/f/146026/1376x768/e74bf81acf/batch-payments-uk.png",{},"2026-09-05 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",[],[3408],{"cta":3409,"_uid":3410,"items":3411,"heading":3506,"reverse":28,"component":766,"sectionSettings":3532},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[3412,3433,3460,3484],{"_uid":3413,"hide":28,"title":3414,"component":705,"description":3415},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":70,"attrs":3416,"content":3417},{"backgroundColor":25},[3418,3423],{"type":73,"attrs":3419,"content":3420},{"textAlign":25},[3421],{"text":3422,"type":77},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":73,"attrs":3424,"content":3425},{"textAlign":25},[3426,3428,3432],{"text":3427,"type":77},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":3429,"type":77,"marks":3430},"d’un numéro appartenant à la série continue de facturation",[3431],{"type":102},{"text":121,"type":77},{"_uid":3434,"hide":28,"title":3435,"component":705,"description":3436},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":70,"attrs":3437,"content":3438},{"backgroundColor":25},[3439,3444,3449],{"type":73,"attrs":3440,"content":3441},{"textAlign":25},[3442],{"text":3443,"type":77},"Oui, selon la nature de l’opération.",{"type":73,"attrs":3445,"content":3446},{"textAlign":25},[3447],{"text":3448,"type":77},"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":73,"attrs":3450,"content":3451},{"textAlign":25},[3452,3454,3458],{"text":3453,"type":77},"La TVA facturée sur l’acompte doit être déduite ",{"text":3455,"type":77,"marks":3456},"une seule fois",[3457],{"type":102},{"text":3459,"type":77},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":3461,"hide":28,"title":3462,"component":705,"description":3463},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":70,"attrs":3464,"content":3465},{"backgroundColor":25},[3466,3471],{"type":73,"attrs":3467,"content":3468},{"textAlign":25},[3469],{"text":3470,"type":77},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":73,"attrs":3472,"content":3473},{"textAlign":25},[3474,3476,3483],{"text":3475,"type":77},"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. Les arrhes obéissent à un régime différent, prévu par ",{"text":3477,"type":77,"marks":3478},"l’article 1590 du Code civil",[3479,3482],{"type":152,"attrs":3480},{"href":3481,"uuid":25,"anchor":25,"target":1911,"linktype":60},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":102},{"text":121,"type":77},{"_uid":3485,"hide":28,"title":3486,"component":705,"description":3487},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":70,"attrs":3488,"content":3489},{"backgroundColor":25},[3490,3495],{"type":73,"attrs":3491,"content":3492},{"textAlign":25},[3493],{"text":3494,"type":77},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":73,"attrs":3496,"content":3497},{"textAlign":25},[3498,3500,3504],{"text":3499,"type":77},"La facture de situation correspond à ",{"text":3501,"type":77,"marks":3502},"l’avancement réel d’une prestation ou de travaux",[3503],{"type":102},{"text":3505,"type":77},". Elle est fréquente dans le BTP et se calcule selon les travaux effectivement réalisés.",[3507],{"cta":3508,"_uid":3509,"title":3510,"eyebrow":3520,"subtitle":3527,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3530,"sectionSettings":3531,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"5a398c79-9777-49d5-be6c-5e7af530bb9f",{"type":70,"attrs":3511,"content":3512},{"backgroundColor":25},[3513],{"type":106,"attrs":3514,"content":3515},{"level":108,"textAlign":25},[3516],{"text":3517,"type":77,"marks":3518},"Questions fréquentes sur les factures d’acompte fournisseurs",[3519],{"type":102},{"type":70,"attrs":3521,"content":3522},{"backgroundColor":25},[3523],{"type":73,"attrs":3524,"content":3525},{"textAlign":25},[3526],{"text":758,"type":77},{"type":70,"content":3528},[3529],{"type":73},[],[],[],"facture-d-acompte-fournisseur","fr/blog/facture-d-acompte-fournisseur",-3230,[],"a37f7fc8-767b-490d-ad60-6f79e65b3bb6","2026-09-05T08:15:48.167Z",[],"blog/facture-d-acompte-fournisseur",[3542,3543,3544],{"path":3540,"name":25,"lang":32,"published":25},{"path":3540,"name":25,"lang":38,"published":25},{"path":3540,"name":25,"lang":40,"published":25},{"name":3546,"created_at":3547,"published_at":3548,"updated_at":3549,"id":3550,"uuid":3551,"content":3552,"slug":3719,"full_slug":3720,"sort_by_date":25,"position":3721,"tag_list":3722,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":3723,"first_published_at":3724,"release_id":25,"lang":32,"path":25,"alternates":3725,"default_full_slug":3726,"translated_slugs":3727},"Dépenses hors politique, comment gérer les exceptions sans perdre le contrôle ?","2026-09-05T07:23:22.669Z","2026-09-05T08:23:25.629Z","2026-09-05T08:23:25.661Z",216692337367747,"4055d382-154f-4d22-b9df-dff57afe525a",{"_uid":3553,"title":3546,"topics":3554,"noIndex":28,"category":3583,"language":3592,"component":672,"heroMedia":3593,"publishedAt":3403,"redirectUrl":52,"listingImage":3600,"metaDescription":3601,"bottomArticleCta":3602,"componentsAfterTheArticle":3603},"7a37bed5-e765-4151-9aca-9b7d93e231f5",[3555,3563],{"name":2449,"created_at":2450,"published_at":16,"updated_at":2451,"id":2452,"uuid":2453,"content":3556,"slug":2456,"full_slug":2457,"sort_by_date":25,"position":2458,"tag_list":3557,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2461,"first_published_at":2462,"release_id":25,"lang":32,"path":25,"alternates":3558,"default_full_slug":2464,"translated_slugs":3559,"_stopResolving":41},{"_uid":2455,"name":2449,"component":22},[],[],[3560,3561,3562],{"path":2464,"name":25,"lang":32,"published":25},{"path":2464,"name":25,"lang":38,"published":25},{"path":2464,"name":25,"lang":40,"published":25},{"name":3564,"created_at":3565,"published_at":16,"updated_at":3566,"id":3567,"uuid":3568,"content":3569,"slug":3571,"full_slug":3572,"sort_by_date":25,"position":3573,"tag_list":3574,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":3575,"first_published_at":3576,"release_id":25,"lang":32,"path":25,"alternates":3577,"default_full_slug":3578,"translated_slugs":3579,"_stopResolving":41},"Gestion des dépenses","2022-10-19T17:57:49.883Z","2026-03-12T10:47:22.758Z",206171402,"10ebb00d-65f3-42f6-997a-5aaf2acb94de",{"_uid":3570,"name":3564,"component":22},"5e8bdb3b-8902-4018-b794-cc7a6b9d58e2","gestion-des-depenses","fr/blog/topic/gestion-des-depenses",-60,[],"20ad7c2f-9f74-406b-8af8-7d8b9f4125de","2022-11-02T15:24:55.480Z",[],"blog/topic/gestion-des-depenses",[3580,3581,3582],{"path":3578,"name":25,"lang":32,"published":25},{"path":3578,"name":25,"lang":38,"published":25},{"path":3578,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":3584,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":3586,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":3587,"default_full_slug":679,"translated_slugs":3588,"_stopResolving":41},{"_uid":666,"icon":3585,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[3589,3590,3591],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[3594],{"_uid":3595,"asset":3596,"caption":52,"component":692},"ddfd8a30-60ae-4780-b731-76e057bb2a18",{"id":3597,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3598,"copyright":52,"fieldtype":57,"meta_data":3599,"is_external_url":28},168579769286404,"https://a.storyblok.com/f/146026/1376x768/344bc06cba/expense-categorisation.png",{},[],"Dépenses hors politique, apprenez à qualifier les exceptions, les faire valider et ajuster votre politique sans perdre le contrôle.",[],[3604],{"cta":3605,"_uid":3606,"items":3607,"heading":3692,"reverse":28,"component":766,"sectionSettings":3718},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[3608,3628,3649,3670],{"_uid":3609,"hide":28,"title":3610,"component":705,"description":3611},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":70,"attrs":3612,"content":3613},{"backgroundColor":25},[3614,3619],{"type":73,"attrs":3615,"content":3616},{"textAlign":25},[3617],{"text":3618,"type":77},"Oui, une dépense peut être refusée lorsqu’elle n’est pas professionnelle, qu’elle n’est pas justifiée ou que son montant est manifestement disproportionné.",{"type":73,"attrs":3620,"content":3621},{"textAlign":25},[3622,3624],{"text":3623,"type":77},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":3625,"type":77,"marks":3626},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[3627],{"type":102},{"_uid":3629,"hide":28,"title":3630,"component":705,"description":3631},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":70,"attrs":3632,"content":3633},{"backgroundColor":25},[3634,3639],{"type":73,"attrs":3635,"content":3636},{"textAlign":25},[3637],{"text":3638,"type":77},"Oui. Le collaborateur doit expliquer le dépassement et fournir le justificatif correspondant. L’entreprise peut alors rembourser la totalité de la dépense, seulement la partie située dans la limite prévue ou le montant complet après validation d’une dérogation.",{"type":73,"attrs":3640,"content":3641},{"textAlign":25},[3642,3644,3648],{"text":3643,"type":77},"La décision doit être conservée avec ",{"text":3645,"type":77,"marks":3646},"le motif et l’identité de l’approbateur",[3647],{"type":102},{"text":121,"type":77},{"_uid":3650,"hide":28,"title":3651,"component":705,"description":3652},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":70,"attrs":3653,"content":3654},{"backgroundColor":25},[3655,3660],{"type":73,"attrs":3656,"content":3657},{"textAlign":25},[3658],{"text":3659,"type":77},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":73,"attrs":3661,"content":3662},{"textAlign":25},[3663,3665,3669],{"text":3664,"type":77},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":3666,"type":77,"marks":3667},"10 ans à compter de la clôture de l’exercice",[3668],{"type":102},{"text":121,"type":77},{"_uid":3671,"hide":28,"title":3672,"component":705,"description":3673},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":70,"attrs":3674,"content":3675},{"backgroundColor":25},[3676,3681],{"type":73,"attrs":3677,"content":3678},{"textAlign":25},[3679],{"text":3680,"type":77},"Définissez les approbateurs par entité, département et niveau de dépense. Prévoyez également une délégation en cas d’absence et une escalade automatique après un délai déterminé.",{"type":73,"attrs":3682,"content":3683},{"textAlign":25},[3684,3686,3690],{"text":3685,"type":77},"Cette organisation permet à chaque équipe de conserver ",{"text":3687,"type":77,"marks":3688},"un cadre adapté à son activité",[3689],{"type":102},{"text":3691,"type":77},", tout en appliquant des règles cohérentes dans l’ensemble de l’entreprise.",[3693],{"cta":3694,"_uid":3695,"title":3696,"eyebrow":3706,"subtitle":3713,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3716,"sectionSettings":3717,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"c107e149-d5dd-4842-9420-50aeadfd20fc",{"type":70,"attrs":3697,"content":3698},{"backgroundColor":25},[3699],{"type":106,"attrs":3700,"content":3701},{"level":108,"textAlign":25},[3702],{"text":3703,"type":77,"marks":3704},"Questions fréquentes sur les dépenses hors politique",[3705],{"type":102},{"type":70,"attrs":3707,"content":3708},{"backgroundColor":25},[3709],{"type":73,"attrs":3710,"content":3711},{"textAlign":25},[3712],{"text":758,"type":77},{"type":70,"content":3714},[3715],{"type":73},[],[],[],"depenses-hors-politique","fr/blog/depenses-hors-politique",-3220,[],"7cdf2e57-e009-48ec-9480-b29699632b7e","2026-09-05T07:33:16.361Z",[],"blog/depenses-hors-politique",[3728,3729,3730],{"path":3726,"name":25,"lang":32,"published":25},{"path":3726,"name":25,"lang":38,"published":25},{"path":3726,"name":25,"lang":40,"published":25},{"name":3732,"created_at":3733,"published_at":3734,"updated_at":3735,"id":3736,"uuid":3737,"content":3738,"slug":3886,"full_slug":3887,"sort_by_date":25,"position":3888,"tag_list":3889,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":3890,"first_published_at":3734,"release_id":25,"lang":32,"path":25,"alternates":3891,"default_full_slug":3892,"translated_slugs":3893},"Factures fournisseurs sans bon de commande, quels risques et quels contrôles ?","2026-09-05T06:42:28.554Z","2026-09-05T07:13:56.357Z","2026-09-05T07:13:56.389Z",216682285316726,"d968d7d8-9e54-4eff-89cd-80c77cb300d4",{"_uid":3739,"title":3732,"topics":3740,"noIndex":28,"category":3749,"language":3758,"component":672,"heroMedia":3759,"publishedAt":3403,"redirectUrl":52,"listingImage":3766,"metaDescription":3767,"bottomArticleCta":3768,"componentsAfterTheArticle":3769},"e72d7735-d966-404c-bfa0-1e39558dfc43",[3741],{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":3742,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":3743,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":3744,"default_full_slug":2905,"translated_slugs":3745,"_stopResolving":41},{"_uid":2897,"name":2891,"component":22},[],[],[3746,3747,3748],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":3750,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":3752,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":3753,"default_full_slug":679,"translated_slugs":3754,"_stopResolving":41},{"_uid":666,"icon":3751,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[3755,3756,3757],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[3760],{"_uid":3761,"asset":3762,"caption":52,"component":692},"6e2c8add-614e-427f-ac4a-d411a552e9b9",{"id":3763,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3764,"copyright":52,"fieldtype":57,"meta_data":3765,"is_external_url":28},164487197151134,"https://a.storyblok.com/f/146026/1536x1024/670f6493cd/1773976736358-7crxx7-1.png",{},[],"Facture fournisseur sans bon de commande, découvrez les risques, les contrôles à mettre en place et les bonnes pratiques pour payer sans perdre le contrôle.",[],[3770],{"cta":3771,"_uid":3772,"items":3773,"heading":3859,"reverse":28,"component":766,"sectionSettings":3885},[],"6152d4ef-75f6-4582-b226-beb66f5c47f7",[3774,3796,3817,3838],{"_uid":3775,"hide":28,"title":3776,"component":705,"description":3777},"f0537be1-c6e9-4cfe-a9cf-12abecf5210d","Le bon de commande est-il obligatoire en France ?",{"type":70,"attrs":3778,"content":3779},{"backgroundColor":25},[3780,3791],{"type":73,"attrs":3781,"content":3782},{"textAlign":25},[3783,3785,3789],{"text":3784,"type":77},"Non, pas dans tous les cas. Un contrat entre entreprises peut être formé dès l’accord sur ",{"text":3786,"type":77,"marks":3787},"la prestation et son prix",[3788],{"type":102},{"text":3790,"type":77},", conformément aux règles du Code civil.",{"type":73,"attrs":3792,"content":3793},{"textAlign":25},[3794],{"text":3795,"type":77},"Le bon de commande devient toutefois nécessaire lorsqu’un marché public, une politique interne ou un contrat entre les parties l’impose.",{"_uid":3797,"hide":28,"title":3798,"component":705,"description":3799},"390d40d8-3872-498b-9017-3c87f6d78866","Peut-on payer une facture fournisseur sans bon de commande ?",{"type":70,"attrs":3800,"content":3801},{"backgroundColor":25},[3802,3807],{"type":73,"attrs":3803,"content":3804},{"textAlign":25},[3805],{"text":3806,"type":77},"Oui, à condition de pouvoir démontrer que la dépense est réelle, autorisée et conforme. Réunissez un devis signé, un e-mail de validation, un bon de livraison ou une attestation de service fait, puis faites valider l’exception par la personne responsable du budget.",{"type":73,"attrs":3808,"content":3809},{"textAlign":25},[3810,3812,3816],{"text":3811,"type":77},"La décision doit rester documentée avec ",{"text":3813,"type":77,"marks":3814},"les éléments qui justifient le paiement",[3815],{"type":102},{"text":121,"type":77},{"_uid":3818,"hide":28,"title":3819,"component":705,"description":3820},"f5858d6f-ac65-4299-af23-1bc1b4001082","Quelle différence entre un bon de commande et une confirmation de commande ?",{"type":70,"attrs":3821,"content":3822},{"backgroundColor":25},[3823,3833],{"type":73,"attrs":3824,"content":3825},{"textAlign":25},[3826,3828,3832],{"text":3827,"type":77},"Le bon de commande est émis par l’acheteur pour formaliser sa demande. La confirmation de commande est envoyée par le fournisseur pour confirmer ",{"text":3829,"type":77,"marks":3830},"son acceptation et les conditions de la commande",[3831],{"type":102},{"text":121,"type":77},{"type":73,"attrs":3834,"content":3835},{"textAlign":25},[3836],{"text":3837,"type":77},"Les deux documents doivent reprendre le même périmètre, les mêmes quantités, le même prix et les mêmes délais.",{"_uid":3839,"hide":28,"title":3840,"component":705,"description":3841},"5ab004ea-9beb-4493-9f86-a49e129f46ad","Combien de temps faut-il conserver un bon de commande ?",{"type":70,"attrs":3842,"content":3843},{"backgroundColor":25},[3844,3854],{"type":73,"attrs":3845,"content":3846},{"textAlign":25},[3847,3849,3853],{"text":3848,"type":77},"Lorsqu’il constitue une pièce justificative comptable, le bon de commande doit généralement être conservé pendant ",{"text":3850,"type":77,"marks":3851},"10 ans à compter de la clôture de l’exercice concerné",[3852],{"type":102},{"text":121,"type":77},{"type":73,"attrs":3855,"content":3856},{"textAlign":25},[3857],{"text":3858,"type":77},"Conservez également les devis, validations, bons de livraison, factures et échanges qui permettent de comprendre la décision d’achat.",[3860],{"cta":3861,"_uid":3862,"title":3863,"eyebrow":3873,"subtitle":3880,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3883,"sectionSettings":3884,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"02dbbb3a-e897-49d5-be59-c2c0d50de3d9",{"type":70,"attrs":3864,"content":3865},{"backgroundColor":25},[3866],{"type":106,"attrs":3867,"content":3868},{"level":108,"textAlign":25},[3869],{"text":3870,"type":77,"marks":3871},"Questions fréquentes sur les factures sans bon de commande",[3872],{"type":102},{"type":70,"attrs":3874,"content":3875},{"backgroundColor":25},[3876],{"type":73,"attrs":3877,"content":3878},{"textAlign":25},[3879],{"text":758,"type":77},{"type":70,"content":3881},[3882],{"type":73},[],[],[],"factures-fournisseurs-sans-bon-de-commande","fr/blog/factures-fournisseurs-sans-bon-de-commande",-3210,[],"ae8d62d6-c1cc-4c17-9ee7-321cad8f63d1",[],"blog/factures-fournisseurs-sans-bon-de-commande",[3894,3895,3896],{"path":3892,"name":25,"lang":32,"published":25},{"path":3892,"name":25,"lang":38,"published":25},{"path":3892,"name":25,"lang":40,"published":25},{"name":3898,"created_at":3899,"published_at":3900,"updated_at":3901,"id":3902,"uuid":3903,"content":3904,"slug":4060,"full_slug":4061,"sort_by_date":25,"position":4062,"tag_list":4063,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":4064,"first_published_at":4065,"release_id":25,"lang":32,"path":25,"alternates":4066,"default_full_slug":4067,"translated_slugs":4068},"Factures fournisseurs en anomalie, comment les traiter sans bloquer les paiements ?","2026-09-05T06:11:07.487Z","2026-09-05T06:35:05.222Z","2026-09-05T06:35:05.258Z",216674580458089,"10b81a61-a324-4e34-913f-011099034a56",{"_uid":3905,"title":3898,"topics":3906,"noIndex":28,"category":3923,"language":3932,"component":672,"heroMedia":3933,"publishedAt":3403,"redirectUrl":52,"listingImage":3940,"metaDescription":3941,"bottomArticleCta":3942,"componentsAfterTheArticle":3943},"bdd9e29e-2855-4c2d-9854-d1e02be21be6",[3907,3915],{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":3908,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":3909,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":3910,"default_full_slug":2905,"translated_slugs":3911,"_stopResolving":41},{"_uid":2897,"name":2891,"component":22},[],[],[3912,3913,3914],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":2449,"created_at":2450,"published_at":16,"updated_at":2451,"id":2452,"uuid":2453,"content":3916,"slug":2456,"full_slug":2457,"sort_by_date":25,"position":2458,"tag_list":3917,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2461,"first_published_at":2462,"release_id":25,"lang":32,"path":25,"alternates":3918,"default_full_slug":2464,"translated_slugs":3919,"_stopResolving":41},{"_uid":2455,"name":2449,"component":22},[],[],[3920,3921,3922],{"path":2464,"name":25,"lang":32,"published":25},{"path":2464,"name":25,"lang":38,"published":25},{"path":2464,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":3924,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":3926,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":3927,"default_full_slug":679,"translated_slugs":3928,"_stopResolving":41},{"_uid":666,"icon":3925,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[3929,3930,3931],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[3934],{"_uid":3935,"asset":3936,"caption":52,"component":692},"f97c97b5-6af7-4336-a8e6-1af1c295d7cc",{"id":3937,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":3938,"copyright":52,"fieldtype":57,"meta_data":3939,"is_external_url":28},189715736017091,"https://a.storyblok.com/f/146026/1376x768/70790349e9/image1.png",{},[],"Factures fournisseurs en anomalie, identifiez les écarts, automatisez les contrôles et traitez les litiges sans retarder vos paiements.",[],[3944],{"cta":3945,"_uid":3946,"items":3947,"heading":4033,"reverse":28,"component":766,"sectionSettings":4059},[],"302c4b49-3811-4692-8939-e38c44435b6a",[3948,3970,3990,4012],{"_uid":3949,"hide":28,"title":3950,"component":705,"description":3951},"586feb90-1418-41b9-aa88-8bc7a065973d","Comment traiter une facture fournisseur en anomalie ?",{"type":70,"attrs":3952,"content":3953},{"backgroundColor":25},[3954,3965],{"type":73,"attrs":3955,"content":3956},{"textAlign":25},[3957,3959,3963],{"text":3958,"type":77},"Commencez par identifier la nature de l’écart, puis vérifiez la commande, la livraison, le contrat et les informations du fournisseur. ",{"text":3960,"type":77,"marks":3961},"Attribuez ensuite le dossier à la bonne personne",[3962],{"type":102},{"text":3964,"type":77},", avec une action et une échéance précises.",{"type":73,"attrs":3966,"content":3967},{"textAlign":25},[3968],{"text":3969,"type":77},"Une donnée manquante peut être complétée, un écart de prix doit être vérifié avec les achats et une modification d’IBAN doit être confirmée par un canal indépendant.",{"_uid":3971,"hide":28,"title":3972,"component":705,"description":3973},"23cc5f21-cf34-42f3-a1f5-beab78d05f2c","Faut-il bloquer le paiement en cas d’écart entre la commande et la facture ?",{"type":70,"attrs":3974,"content":3975},{"backgroundColor":25},[3976,3981],{"type":73,"attrs":3977,"content":3978},{"textAlign":25},[3979],{"text":3980,"type":77},"Non, pas automatiquement. Si une partie du montant est certaine et non contestée, elle peut être réglée à l’échéance, après validation du paiement partiel et accord avec le fournisseur.",{"type":73,"attrs":3982,"content":3983},{"textAlign":25},[3984,3986],{"text":3985,"type":77},"La ligne litigieuse est ensuite traitée séparément, avec un avoir ou une facture rectificative si nécessaire. ",{"text":3987,"type":77,"marks":3988},"Le paiement doit rester intégralement documenté.",[3989],{"type":102},{"_uid":3991,"hide":28,"title":3992,"component":705,"description":3993},"a2a1cc11-f0d6-4699-8b8b-d7308207a8bb","Comment automatiser le traitement des factures fournisseurs ?",{"type":70,"attrs":3994,"content":3995},{"backgroundColor":25},[3996,4001],{"type":73,"attrs":3997,"content":3998},{"textAlign":25},[3999],{"text":4000,"type":77},"L’automatisation repose sur l’extraction des données, le rapprochement à trois voies, les workflows d’approbation et le paiement intégré.",{"type":73,"attrs":4002,"content":4003},{"textAlign":25},[4004,4006,4010],{"text":4005,"type":77},"L’outil doit également permettre de gérer les exceptions avec ",{"text":4007,"type":77,"marks":4008},"un statut, un responsable et une échéance",[4009],{"type":102},{"text":4011,"type":77},", afin que seules les factures en écart nécessitent une intervention manuelle.",{"_uid":4013,"hide":28,"title":4014,"component":705,"description":4015},"42f51075-8366-40f0-bab4-616702d6b967","Quels critères vérifier avant de choisir un outil de traitement des factures ?",{"type":70,"attrs":4016,"content":4017},{"backgroundColor":25},[4018,4023],{"type":73,"attrs":4019,"content":4020},{"textAlign":25},[4021],{"text":4022,"type":77},"Vérifiez l’extraction OCR, le rapprochement à trois voies, la configuration des validations, la gestion des exceptions, le paiement SEPA, l’intégration comptable et la traçabilité des opérations.",{"type":73,"attrs":4024,"content":4025},{"textAlign":25},[4026,4028,4032],{"text":4027,"type":77},"La solution doit aussi être compatible avec la réforme de la facturation électronique, notamment avec les formats Factur-X, UBL et CII et avec une ",{"text":4029,"type":77,"marks":4030},"PA, Plateforme Agréée, anciennement PDP",[4031],{"type":102},{"text":121,"type":77},[4034],{"cta":4035,"_uid":4036,"title":4037,"eyebrow":4047,"subtitle":4054,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4057,"sectionSettings":4058,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"18328672-49b4-47e3-a43e-25c9ad60aa6e",{"type":70,"attrs":4038,"content":4039},{"backgroundColor":25},[4040],{"type":106,"attrs":4041,"content":4042},{"level":108,"textAlign":25},[4043],{"text":4044,"type":77,"marks":4045},"Questions fréquentes sur les factures fournisseurs en anomalie",[4046],{"type":102},{"type":70,"attrs":4048,"content":4049},{"backgroundColor":25},[4050],{"type":73,"attrs":4051,"content":4052},{"textAlign":25},[4053],{"text":758,"type":77},{"type":70,"content":4055},[4056],{"type":73},[],[],[],"factures-fournisseurs-en-anomalie","fr/blog/factures-fournisseurs-en-anomalie",-3200,[],"9958353b-9631-4c58-8ffd-aab52fb89116","2026-09-05T06:34:29.167Z",[],"blog/factures-fournisseurs-en-anomalie",[4069,4070,4071],{"path":4067,"name":25,"lang":32,"published":25},{"path":4067,"name":25,"lang":38,"published":25},{"path":4067,"name":25,"lang":40,"published":25},{"name":4073,"created_at":4074,"published_at":4075,"updated_at":4076,"id":4077,"uuid":4078,"content":4079,"slug":4230,"full_slug":4231,"sort_by_date":25,"position":4232,"tag_list":4233,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":4234,"first_published_at":4075,"release_id":25,"lang":32,"path":25,"alternates":4235,"default_full_slug":4236,"translated_slugs":4237},"Combien de temps faut-il conserver les documents de l’entreprise ?","2026-08-29T10:22:24.377Z","2026-08-29T10:30:38.471Z","2026-08-29T10:30:38.533Z",214259074612464,"259e0d8e-7048-41e5-8226-b57f28478035",{"_uid":4080,"title":4073,"topics":4081,"noIndex":28,"category":4090,"language":4099,"component":672,"heroMedia":4100,"publishedAt":4108,"redirectUrl":52,"listingImage":4109,"metaDescription":4110,"bottomArticleCta":4111,"componentsAfterTheArticle":4112},"38779035-4615-41f9-bb3f-bf7eed510c29",[4082],{"name":2449,"created_at":2450,"published_at":16,"updated_at":2451,"id":2452,"uuid":2453,"content":4083,"slug":2456,"full_slug":2457,"sort_by_date":25,"position":2458,"tag_list":4084,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2461,"first_published_at":2462,"release_id":25,"lang":32,"path":25,"alternates":4085,"default_full_slug":2464,"translated_slugs":4086,"_stopResolving":41},{"_uid":2455,"name":2449,"component":22},[],[],[4087,4088,4089],{"path":2464,"name":25,"lang":32,"published":25},{"path":2464,"name":25,"lang":38,"published":25},{"path":2464,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":4091,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":4093,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":4094,"default_full_slug":679,"translated_slugs":4095,"_stopResolving":41},{"_uid":666,"icon":4092,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[4096,4097,4098],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[4101],{"_uid":4102,"asset":4103,"caption":52,"component":692},"ec0985c2-8b00-4f80-a131-11a032d167ad",{"id":4104,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":4105,"copyright":52,"fieldtype":57,"meta_data":4106,"is_external_url":28},213944220156459,"https://a.storyblok.com/f/146026/1376x768/08ce144915/1777993920366-qdsdwb-1.png",{"size":4107},"1376x768","2026-08-29 00:00",[],"Durée de conservation des documents d’entreprise, découvrez les délais par type, les règles de 2026 et les sanctions en cas de destruction anticipée.",[],[4113],{"cta":4114,"_uid":4115,"items":4116,"heading":4203,"reverse":28,"component":766,"sectionSettings":4229},[],"0fea1def-2ce1-413f-8891-bfa4124b132b",[4117,4138,4160,4181],{"_uid":4118,"hide":28,"title":4119,"component":705,"description":4120},"794e9889-487e-4056-9e3a-89f78363b1ab","Quelle est la durée de conservation des documents comptables d’une entreprise ?",{"type":70,"attrs":4121,"content":4122},{"backgroundColor":25},[4123,4133],{"type":73,"attrs":4124,"content":4125},{"textAlign":25},[4126,4128,4131],{"text":4127,"type":77},"Les documents comptables doivent généralement être conservés pendant ",{"text":3666,"type":77,"marks":4129},[4130],{"type":102},{"text":4132,"type":77},", conformément à l’article L123-22 du Code de commerce.",{"type":73,"attrs":4134,"content":4135},{"textAlign":25},[4136],{"text":4137,"type":77},"Cela concerne notamment les livres comptables, les comptes annuels, les factures et les pièces justificatives utilisées pour enregistrer les opérations.",{"_uid":4139,"hide":28,"title":4140,"component":705,"description":4141},"5f9b8e2d-6260-45a1-9217-5a5122d2fee4","La réforme de 2026 s’applique-t-elle aux documents déjà archivés ?",{"type":70,"attrs":4142,"content":4143},{"backgroundColor":25},[4144,4149],{"type":73,"attrs":4145,"content":4146},{"textAlign":25},[4147],{"text":4148,"type":77},"Oui, lorsque les documents concernés entrent dans le champ du nouveau régime.",{"type":73,"attrs":4150,"content":4151},{"textAlign":25},[4152,4154,4158],{"text":4153,"type":77},"L’allongement à 10 ans concerne les documents dont l’ancien délai de conservation expire après le 1er janvier 2027. Les entreprises doivent donc ",{"text":4155,"type":77,"marks":4156},"revoir leur calendrier de destruction",[4157],{"type":102},{"text":4159,"type":77}," pour les archives fiscales déjà constituées.",{"_uid":4161,"hide":28,"title":4162,"component":705,"description":4163},"50716ec3-c6ea-4122-9d26-9e070d157bf4","Peut-on détruire les documents papier après les avoir numérisés ?",{"type":70,"attrs":4164,"content":4165},{"backgroundColor":25},[4166,4171],{"type":73,"attrs":4167,"content":4168},{"textAlign":25},[4169],{"text":4170,"type":77},"Oui, uniquement si la copie numérique est fiable et si la procédure de numérisation respecte les exigences légales.",{"type":73,"attrs":4172,"content":4173},{"textAlign":25},[4174,4176,4180],{"text":4175,"type":77},"Un scan ou une photographie isolée ne suffit pas nécessairement. La copie doit être fidèle, intègre et conservée dans un système qui garantit ",{"text":4177,"type":77,"marks":4178},"son authenticité et sa stabilité dans le temps",[4179],{"type":102},{"text":121,"type":77},{"_uid":4182,"hide":28,"title":4183,"component":705,"description":4184},"f8581ebf-6928-4ef9-9c43-c782a781cb5b","Quelle administration peut réclamer les documents d’une entreprise ?",{"type":70,"attrs":4185,"content":4186},{"backgroundColor":25},[4187,4192],{"type":73,"attrs":4188,"content":4189},{"textAlign":25},[4190],{"text":4191,"type":77},"La DGFiP peut demander les documents comptables et fiscaux nécessaires à un contrôle fiscal. L’URSSAF peut demander les pièces utiles au contrôle des cotisations sociales.",{"type":73,"attrs":4193,"content":4194},{"textAlign":25},[4195,4197,4201],{"text":4196,"type":77},"Le délai applicable dépend de la nature du document. ",{"text":4198,"type":77,"marks":4199},"Conservez donc chaque pièce selon le régime qui lui correspond",[4200],{"type":102},{"text":4202,"type":77},", et non selon l’administration qui vous l’a envoyée.",[4204],{"cta":4205,"_uid":4206,"title":4207,"eyebrow":4217,"subtitle":4224,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4227,"sectionSettings":4228,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"7493a015-61fa-4b2f-ae88-fc163ec70b0a",{"type":70,"attrs":4208,"content":4209},{"backgroundColor":25},[4210],{"type":106,"attrs":4211,"content":4212},{"level":108,"textAlign":25},[4213],{"text":4214,"type":77,"marks":4215},"Questions fréquentes sur la conservation des documents d’entreprise",[4216],{"type":102},{"type":70,"attrs":4218,"content":4219},{"backgroundColor":25},[4220],{"type":73,"attrs":4221,"content":4222},{"textAlign":25},[4223],{"text":758,"type":77},{"type":70,"content":4225},[4226],{"type":73},[],[],[],"duree-de-conservation-des-documents","fr/blog/duree-de-conservation-des-documents",-3120,[],"ec6df918-3f31-4c24-8dd5-8de0275bc0f5",[],"blog/duree-de-conservation-des-documents",[4238,4239,4240],{"path":4236,"name":25,"lang":32,"published":25},{"path":4236,"name":25,"lang":38,"published":25},{"path":4236,"name":25,"lang":40,"published":25},{"name":4242,"created_at":4243,"published_at":4244,"updated_at":4245,"id":4246,"uuid":4247,"content":4248,"slug":4440,"full_slug":4441,"sort_by_date":25,"position":4442,"tag_list":4443,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":4444,"first_published_at":4244,"release_id":25,"lang":32,"path":25,"alternates":4445,"default_full_slug":4446,"translated_slugs":4447},"Carte carburant ou carte d’entreprise multi-usages : laquelle choisir pour les frais de déplacement ?","2026-08-29T10:03:02.957Z","2026-08-29T10:17:25.257Z","2026-08-29T10:17:25.294Z",214254317432043,"b87c3628-75e8-4393-95d8-fca818f7d382",{"_uid":4249,"title":4242,"topics":4250,"noIndex":28,"category":4290,"language":4299,"component":672,"heroMedia":4300,"publishedAt":4108,"redirectUrl":52,"listingImage":4307,"metaDescription":4308,"bottomArticleCta":4309,"componentsAfterTheArticle":4310},"a5fde6d9-a199-4e47-be4f-980d3eed20f4",[4251,4270],{"name":889,"created_at":4252,"published_at":16,"updated_at":4253,"id":4254,"uuid":4255,"content":4256,"slug":4258,"full_slug":4259,"sort_by_date":25,"position":4260,"tag_list":4261,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":4262,"first_published_at":4263,"release_id":25,"lang":32,"path":25,"alternates":4264,"default_full_slug":4265,"translated_slugs":4266,"_stopResolving":41},"2022-10-19T17:57:50.190Z","2026-03-12T10:47:22.784Z",206171403,"ab5734cd-4449-4b9d-89e2-405cc85961a4",{"_uid":4257,"name":889,"component":22},"e9d615d6-b141-48b8-bba8-c990d6cb30cb","notes-de-frais","fr/blog/topic/notes-de-frais",-70,[],"263331e0-32d9-4246-8f97-b931c67c9f0b","2022-11-02T15:24:55.148Z",[],"blog/topic/notes-de-frais",[4267,4268,4269],{"path":4265,"name":25,"lang":32,"published":25},{"path":4265,"name":25,"lang":38,"published":25},{"path":4265,"name":25,"lang":40,"published":25},{"name":4271,"created_at":4272,"published_at":16,"updated_at":4273,"id":4274,"uuid":4275,"content":4276,"slug":4278,"full_slug":4279,"sort_by_date":25,"position":4280,"tag_list":4281,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":4282,"first_published_at":4283,"release_id":25,"lang":32,"path":25,"alternates":4284,"default_full_slug":4285,"translated_slugs":4286,"_stopResolving":41},"Carte de paiement","2022-10-19T17:57:52.020Z","2026-03-12T10:47:23.078Z",206171410,"38062cad-91f4-4753-8d76-3407e615ca0b",{"_uid":4277,"name":4271,"component":22},"a7b37bf3-5914-400c-8298-e6f44912165c","carte-de-paiement","fr/blog/topic/carte-de-paiement",-140,[],"7b9ab684-1d4a-45d8-b449-fb3a9869a53e","2022-11-02T15:24:52.809Z",[],"blog/topic/carte-de-paiement",[4287,4288,4289],{"path":4285,"name":25,"lang":32,"published":25},{"path":4285,"name":25,"lang":38,"published":25},{"path":4285,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":4291,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":4293,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":4294,"default_full_slug":679,"translated_slugs":4295,"_stopResolving":41},{"_uid":666,"icon":4292,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[4296,4297,4298],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[4301],{"_uid":4302,"asset":4303,"caption":52,"component":692},"0accd734-668b-481c-bc8e-7712a9881e9d",{"id":4304,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":4305,"copyright":52,"fieldtype":57,"meta_data":4306,"is_external_url":28},214017782309727,"https://a.storyblok.com/f/146026/1376x768/1e2a6d7874/1780677976025-kza72r.png",{"size":4107},[],"Carte carburant ou carte d’entreprise multi-usages, comparez leurs avantages et choisissez la solution adaptée à vos frais de déplacement.\n",[],[4311],{"cta":4312,"_uid":4313,"items":4314,"heading":4413,"reverse":28,"component":766,"sectionSettings":4439},[],"6edc0361-e9fc-4532-a126-952dc5817fef",[4315,4336,4366,4392],{"_uid":4316,"hide":28,"title":4317,"component":705,"description":4318},"205ee643-cc5d-4062-845e-f67a9a3fd054","Qu’est-ce qu’une carte essence entreprise ?",{"type":70,"attrs":4319,"content":4320},{"backgroundColor":25},[4321,4331],{"type":73,"attrs":4322,"content":4323},{"textAlign":25},[4324,4326,4330],{"text":4325,"type":77},"Une carte essence entreprise est une carte de paiement restreinte au carburant et à certains services de mobilité. Elle est utilisable dans un réseau de stations partenaires et fonctionne généralement avec ",{"text":4327,"type":77,"marks":4328},"un plafond par conducteur",[4329],{"type":102},{"text":121,"type":77},{"type":73,"attrs":4332,"content":4333},{"textAlign":25},[4334],{"text":4335,"type":77},"Les transactions sont regroupées sur une facture mensuelle unique, ce qui facilite le suivi de la consommation et des dépenses par véhicule.",{"_uid":4337,"hide":28,"title":4338,"component":705,"description":4339},"91f85fc3-d096-43e9-8fc9-09562af15234","La carte carburant est-elle un avantage en nature imposable ?",{"type":70,"attrs":4340,"content":4341},{"backgroundColor":25},[4342,4355],{"type":73,"attrs":4343,"content":4344},{"textAlign":25},[4345,4347,4354],{"text":4346,"type":77},"Lorsqu’elle est utilisée strictement à des fins professionnelles et que les dépenses sont justifiées, une carte carburant ne constitue pas un ",{"text":4348,"type":77,"marks":4349},"avantage en nature",[4350,4353],{"type":152,"attrs":4351},{"href":4352,"uuid":25,"anchor":25,"target":1911,"linktype":60},"https://www.compta-online.com/avantage-en-nature-vehicule-comment-le-calculer-ao1003",{"type":102},{"text":121,"type":77},{"type":73,"attrs":4356,"content":4357},{"textAlign":25},[4358,4360,4364],{"text":4359,"type":77},"En revanche, un usage personnel non justifié peut être requalifié par l’URSSAF. L’entreprise doit donc définir ",{"text":4361,"type":77,"marks":4362},"des règles d’utilisation claires",[4363],{"type":102},{"text":4365,"type":77}," et conserver les justificatifs nécessaires.",{"_uid":4367,"hide":28,"title":4368,"component":705,"description":4369},"51402b23-4ddc-40f0-8a73-108a464893a7","Faut-il choisir une carte prépayée ou une carte à facturation différée ?",{"type":70,"attrs":4370,"content":4371},{"backgroundColor":25},[4372,4377,4387],{"type":73,"attrs":4373,"content":4374},{"textAlign":25},[4375],{"text":4376,"type":77},"Une carte prépayée bloque la dépense lorsque le solde disponible est épuisé. Elle facilite le contrôle en amont et peut aider à mieux maîtriser la trésorerie.",{"type":73,"attrs":4378,"content":4379},{"textAlign":25},[4380,4382,4386],{"text":4381,"type":77},"Une carte à facturation différée regroupe les paiements et les facture plus tard, souvent en fin de mois. Elle offre davantage de souplesse, mais demande ",{"text":4383,"type":77,"marks":4384},"un suivi régulier des dépenses engagées",[4385],{"type":102},{"text":121,"type":77},{"type":73,"attrs":4388,"content":4389},{"textAlign":25},[4390],{"text":4391,"type":77},"Le choix dépend donc du niveau de contrôle souhaité et du fonctionnement de votre trésorerie.",{"_uid":4393,"hide":28,"title":4394,"component":705,"description":4395},"a45eec69-1918-4f34-a61c-7188db47e89a","Comment choisir une carte carburant pour son entreprise ?",{"type":70,"attrs":4396,"content":4397},{"backgroundColor":25},[4398,4403],{"type":73,"attrs":4399,"content":4400},{"textAlign":25},[4401],{"text":4402,"type":77},"Commencez par analyser votre volume de carburant, le nombre de conducteurs et les stations fréquentées. Comparez ensuite le réseau d’acceptation, les remises, les plafonds, les services inclus et les modalités de facturation.",{"type":73,"attrs":4404,"content":4405},{"textAlign":25},[4406,4408,4412],{"text":4407,"type":77},"Si vos salariés règlent aussi des repas, des péages, des hôtels ou des achats professionnels, vérifiez si ",{"text":4409,"type":77,"marks":4410},"une carte multi-usages ne couvrirait pas mieux l’ensemble de vos dépenses",[4411],{"type":102},{"text":121,"type":77},[4414],{"cta":4415,"_uid":4416,"title":4417,"eyebrow":4427,"subtitle":4434,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4437,"sectionSettings":4438,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"b7ed469e-2b64-4e07-823e-5f71ef30a4e7",{"type":70,"attrs":4418,"content":4419},{"backgroundColor":25},[4420],{"type":106,"attrs":4421,"content":4422},{"level":108,"textAlign":25},[4423],{"text":4424,"type":77,"marks":4425},"Questions fréquentes sur les cartes carburant et les cartes multi-usages",[4426],{"type":102},{"type":70,"attrs":4428,"content":4429},{"backgroundColor":25},[4430],{"type":73,"attrs":4431,"content":4432},{"textAlign":25},[4433],{"text":758,"type":77},{"type":70,"content":4435},[4436],{"type":73},[],[],[],"carte-carburant-ou-carte-d-entreprise-multi-usages","fr/blog/carte-carburant-ou-carte-d-entreprise-multi-usages",-3110,[],"0c30551e-7fe5-46bd-8579-5cb03b3bb894",[],"blog/carte-carburant-ou-carte-d-entreprise-multi-usages",[4448,4449,4450],{"path":4446,"name":25,"lang":32,"published":25},{"path":4446,"name":25,"lang":38,"published":25},{"path":4446,"name":25,"lang":40,"published":25},{"name":4452,"created_at":4453,"published_at":4454,"updated_at":4455,"id":4456,"uuid":4457,"content":4458,"slug":4630,"full_slug":4631,"sort_by_date":25,"position":4632,"tag_list":4633,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":4634,"first_published_at":4635,"release_id":25,"lang":32,"path":25,"alternates":4636,"default_full_slug":4637,"translated_slugs":4638},"Escompte de règlement, comment le calculer et le comptabiliser ?","2026-08-29T09:38:26.606Z","2026-08-29T09:55:17.518Z","2026-08-29T09:55:17.561Z",214248270294245,"e4cf10fd-b8c1-44fb-92da-9323e1458576",{"_uid":4459,"title":4452,"topics":4460,"noIndex":28,"category":4469,"language":4478,"component":672,"heroMedia":4479,"publishedAt":4108,"redirectUrl":52,"listingImage":4487,"metaDescription":4488,"bottomArticleCta":4489,"componentsAfterTheArticle":4490},"c64e2d52-cb78-4246-b20b-7bece617415c",[4461],{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":4462,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":4463,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":4464,"default_full_slug":2905,"translated_slugs":4465,"_stopResolving":41},{"_uid":2897,"name":2891,"component":22},[],[],[4466,4467,4468],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":4470,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":4472,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":4473,"default_full_slug":679,"translated_slugs":4474,"_stopResolving":41},{"_uid":666,"icon":4471,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[4475,4476,4477],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[4480],{"_uid":4481,"asset":4482,"caption":52,"component":692},"3386ece8-2ddc-44de-ac31-3b773a79a2bf",{"id":4483,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":4484,"copyright":52,"fieldtype":57,"meta_data":4485,"is_external_url":28},214037512824126,"https://a.storyblok.com/f/146026/1536x1024/173604d010/1781195871728-evss6-1.jpg",{"size":4486},"1536x1024",[],"Escompte de règlement, découvrez comment le calculer, le traiter en comptabilité et appliquer la TVA, tout en optimisant votre trésorerie.",[],[4491],{"cta":4492,"_uid":4493,"items":4494,"heading":4603,"reverse":28,"component":766,"sectionSettings":4629},[],"1d066608-4962-47b5-8530-d071d8537c03",[4495,4516,4562,4582],{"_uid":4496,"hide":28,"title":4497,"component":705,"description":4498},"ceba3d89-21df-448e-920e-3affe2d33d07","Qu’est-ce qu’un escompte ?",{"type":70,"attrs":4499,"content":4500},{"backgroundColor":25},[4501,4511],{"type":73,"attrs":4502,"content":4503},{"textAlign":25},[4504,4506,4510],{"text":4505,"type":77},"Un escompte est une réduction accordée par un fournisseur lorsque son client paie une facture ",{"text":4507,"type":77,"marks":4508},"avant la date d’échéance prévue",[4509],{"type":102},{"text":121,"type":77},{"type":73,"attrs":4512,"content":4513},{"textAlign":25},[4514],{"text":4515,"type":77},"Côté acheteur, l’escompte obtenu est généralement comptabilisé au compte 765. Côté fournisseur, l’escompte accordé est enregistré au compte 665.",{"_uid":4517,"hide":28,"title":4518,"component":705,"description":4519},"6a1d0eff-7110-4789-9cc8-21aa91efb14e","Quelle est la différence entre un escompte, un acompte et un avoir ?",{"type":70,"attrs":4520,"content":4521},{"backgroundColor":25},[4522,4527],{"type":73,"attrs":4523,"content":4524},{"textAlign":25},[4525],{"text":4526,"type":77},"Ces trois notions correspondent à des opérations différentes :",{"type":199,"content":4528},[4529,4540,4551],{"type":202,"content":4530},[4531],{"type":73,"attrs":4532,"content":4533},{"textAlign":25},[4534,4538],{"text":4535,"type":77,"marks":4536},"l’escompte",[4537],{"type":102},{"text":4539,"type":77}," est une réduction obtenue en contrepartie d’un paiement anticipé ;",{"type":202,"content":4541},[4542],{"type":73,"attrs":4543,"content":4544},{"textAlign":25},[4545,4549],{"text":4546,"type":77,"marks":4547},"l’acompte",[4548],{"type":102},{"text":4550,"type":77}," est un paiement partiel effectué avant le règlement définitif ;",{"type":202,"content":4552},[4553],{"type":73,"attrs":4554,"content":4555},{"textAlign":25},[4556,4560],{"text":4557,"type":77,"marks":4558},"l’avoir",[4559],{"type":102},{"text":4561,"type":77}," est un document qui corrige ou annule tout ou partie d’une facture.",{"_uid":4563,"hide":28,"title":4564,"component":705,"description":4565},"d69ead18-fdde-487d-8659-3eefda688d19","Quelle différence entre escompte de règlement et escompte bancaire ?",{"type":70,"attrs":4566,"content":4567},{"backgroundColor":25},[4568,4573],{"type":73,"attrs":4569,"content":4570},{"textAlign":25},[4571],{"text":4572,"type":77},"L’escompte de règlement est une réduction accordée sur une facture lorsque celle-ci est payée plus tôt. Il réduit la base de TVA conformément à l’article 267 du CGI.",{"type":73,"attrs":4574,"content":4575},{"textAlign":25},[4576,4578],{"text":4577,"type":77},"L’escompte bancaire est une opération de financement reposant sur la remise d’un effet de commerce à une banque. ",{"text":4579,"type":77,"marks":4580},"Il n’a pas d’impact sur la base de TVA de la facture.",[4581],{"type":102},{"_uid":4583,"hide":28,"title":4584,"component":705,"description":4585},"1f557ea8-36ad-4224-93a1-d4120c6e2d18","L’escompte est-il obligatoire ?",{"type":70,"attrs":4586,"content":4587},{"backgroundColor":25},[4588,4593],{"type":73,"attrs":4589,"content":4590},{"textAlign":25},[4591],{"text":4592,"type":77},"Non. Les conditions d’escompte sont librement fixées entre les parties.",{"type":73,"attrs":4594,"content":4595},{"textAlign":25},[4596,4598,4602],{"text":4597,"type":77},"Les taux proposés se situent souvent entre 1 % et 3 %. Lorsqu’un escompte figure sur la facture et que les conditions sont remplies, ",{"text":4599,"type":77,"marks":4600},"il doit toutefois être correctement pris en compte dans la comptabilité",[4601],{"type":102},{"text":121,"type":77},[4604],{"cta":4605,"_uid":4606,"title":4607,"eyebrow":4617,"subtitle":4624,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4627,"sectionSettings":4628,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"d1b00c7a-171a-4460-959f-9fcb4cc3a47d",{"type":70,"attrs":4608,"content":4609},{"backgroundColor":25},[4610],{"type":106,"attrs":4611,"content":4612},{"level":108,"textAlign":25},[4613],{"text":4614,"type":77,"marks":4615},"Questions fréquentes sur l’escompte de règlement",[4616],{"type":102},{"type":70,"attrs":4618,"content":4619},{"backgroundColor":25},[4620],{"type":73,"attrs":4621,"content":4622},{"textAlign":25},[4623],{"text":758,"type":77},{"type":70,"content":4625},[4626],{"type":73},[],[],[],"escompte-de-reglement","fr/blog/escompte-de-reglement",-3100,[],"c1cae631-9ce1-47fd-9ff7-9ee3731a5475","2026-08-29T09:54:05.989Z",[],"blog/escompte-de-reglement",[4639,4640,4641],{"path":4637,"name":25,"lang":32,"published":25},{"path":4637,"name":25,"lang":38,"published":25},{"path":4637,"name":25,"lang":40,"published":25},{"name":4643,"created_at":4644,"published_at":4645,"updated_at":4646,"id":4647,"uuid":4648,"content":4649,"slug":4841,"full_slug":4842,"sort_by_date":25,"position":4843,"tag_list":4844,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":4845,"first_published_at":4645,"release_id":25,"lang":32,"path":25,"alternates":4846,"default_full_slug":4847,"translated_slugs":4848},"TVA sur les notes de frais des salariés, quels frais sont récupérables ?","2026-08-29T07:33:50.043Z","2026-08-29T07:52:31.215Z","2026-08-29T07:52:31.254Z",214217646291961,"7d8e790a-6b90-4b69-8bcc-dab95e20a79b",{"_uid":4650,"title":4643,"topics":4651,"noIndex":28,"category":4681,"language":4690,"component":672,"heroMedia":4691,"publishedAt":4108,"redirectUrl":52,"listingImage":4696,"metaDescription":4697,"bottomArticleCta":4698,"componentsAfterTheArticle":4699},"0aa1df78-edf1-4930-8c6c-b2a0e894efe8",[4652,4673],{"name":4653,"created_at":4654,"published_at":16,"updated_at":4655,"id":4656,"uuid":4657,"content":4658,"slug":4661,"full_slug":4662,"sort_by_date":25,"position":4663,"tag_list":4664,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":4665,"first_published_at":4666,"release_id":25,"lang":32,"path":25,"alternates":4667,"default_full_slug":4668,"translated_slugs":4669,"_stopResolving":41},"Business travel spend","2022-10-19T17:57:52.426Z","2026-03-12T10:47:23.148Z",206171412,"f02d590f-28a6-4bed-9af7-ba56618838d4",{"_uid":4659,"name":4660,"component":22},"f4f9204a-f68c-4130-90e6-fe871d851d46","Business travel","business-travel-spend","fr/blog/topic/business-travel-spend",-160,[],"7ee99d5b-b4ea-48cf-8744-9f4844a8319b","2022-11-02T15:24:52.136Z",[],"blog/topic/business-travel-spend",[4670,4671,4672],{"path":4668,"name":25,"lang":32,"published":25},{"path":4668,"name":25,"lang":38,"published":25},{"path":4668,"name":25,"lang":40,"published":25},{"name":889,"created_at":4252,"published_at":16,"updated_at":4253,"id":4254,"uuid":4255,"content":4674,"slug":4258,"full_slug":4259,"sort_by_date":25,"position":4260,"tag_list":4675,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":4262,"first_published_at":4263,"release_id":25,"lang":32,"path":25,"alternates":4676,"default_full_slug":4265,"translated_slugs":4677,"_stopResolving":41},{"_uid":4257,"name":889,"component":22},[],[],[4678,4679,4680],{"path":4265,"name":25,"lang":32,"published":25},{"path":4265,"name":25,"lang":38,"published":25},{"path":4265,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":4682,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":4684,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":4685,"default_full_slug":679,"translated_slugs":4686,"_stopResolving":41},{"_uid":666,"icon":4683,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[4687,4688,4689],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[4692],{"_uid":4693,"asset":4694,"caption":52,"component":692},"c7fe3fee-a188-4f91-a3ba-d805d43b61bf",{"id":2777,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":2778,"copyright":52,"fieldtype":57,"meta_data":4695,"is_external_url":28},{},[],"TVA récupérable sur les notes de frais, carburant, repas, hôtels et déplacements. Découvrez les règles, justificatifs et taux à appliquer.\n",[],[4700],{"cta":4701,"_uid":4702,"items":4703,"heading":4814,"reverse":28,"component":766,"sectionSettings":4840},[],"e9d37a96-44fc-4d10-b523-ff248402d8b0",[4704,4730,4772,4793],{"_uid":4705,"hide":28,"title":4706,"component":705,"description":4707},"02bf9357-f860-46bf-9da6-3719e593f237","Peut-on récupérer la TVA sur le carburant ?",{"type":70,"attrs":4708,"content":4709},{"backgroundColor":25},[4710,4720,4725],{"type":73,"attrs":4711,"content":4712},{"textAlign":25},[4713,4715,4719],{"text":4714,"type":77},"Oui, mais le taux dépend ",{"text":4716,"type":77,"marks":4717},"du carburant et du type de véhicule",[4718],{"type":102},{"text":121,"type":77},{"type":73,"attrs":4721,"content":4722},{"textAlign":25},[4723],{"text":4724,"type":77},"La récupération atteint généralement 80 % pour l’essence et le gazole utilisés avec un véhicule de tourisme, contre 100 % pour un véhicule utilitaire.",{"type":73,"attrs":4726,"content":4727},{"textAlign":25},[4728],{"text":4729,"type":77},"Le GPL liquéfié, le GNV et l’électricité ouvrent droit à une récupération de 100 % dans les deux cas. Le GPL à l’état gazeux reste plafonné à 50 % pour les véhicules de tourisme.",{"_uid":4731,"hide":28,"title":4732,"component":705,"description":4733},"2fd750d5-70f9-4962-b8df-b74b08675515","Quels repas permettent de récupérer la TVA ?",{"type":70,"attrs":4734,"content":4735},{"backgroundColor":25},[4736,4741,4746,4762],{"type":73,"attrs":4737,"content":4738},{"textAlign":25},[4739],{"text":4740,"type":77},"Les repas professionnels peuvent ouvrir droit à récupération, à condition d’être justifiés et engagés dans l’intérêt de l’entreprise.",{"type":73,"attrs":4742,"content":4743},{"textAlign":25},[4744],{"text":4745,"type":77},"La TVA s’élève généralement à :",{"type":199,"content":4747},[4748,4755],{"type":202,"content":4749},[4750],{"type":73,"attrs":4751,"content":4752},{"textAlign":25},[4753],{"text":4754,"type":77},"10 % sur la nourriture ;",{"type":202,"content":4756},[4757],{"type":73,"attrs":4758,"content":4759},{"textAlign":25},[4760],{"text":4761,"type":77},"20 % sur les boissons alcoolisées.",{"type":73,"attrs":4763,"content":4764},{"textAlign":25},[4765,4767,4771],{"text":4766,"type":77},"Sous 150 € HT, un ticket détaillé peut suffire dans certains cas. Au-delà, ",{"text":4768,"type":77,"marks":4769},"une facture nominative et détaillée est nécessaire",[4770],{"type":102},{"text":121,"type":77},{"_uid":4773,"hide":28,"title":4774,"component":705,"description":4775},"7ac67311-a57d-4e27-b697-657494958f30","La TVA sur les nuits d’hôtel est-elle récupérable ?",{"type":70,"attrs":4776,"content":4777},{"backgroundColor":25},[4778,4783],{"type":73,"attrs":4779,"content":4780},{"textAlign":25},[4781],{"text":4782,"type":77},"Non, la TVA sur l’hébergement des salariés et des dirigeants n’est généralement pas récupérable.",{"type":73,"attrs":4784,"content":4785},{"textAlign":25},[4786,4788,4792],{"text":4787,"type":77},"Elle peut en revanche être déduite lorsqu’il s’agit de l’hébergement d’un client ou d’un fournisseur invité. Le petit-déjeuner peut également ouvrir droit à récupération ",{"text":4789,"type":77,"marks":4790},"s’il apparaît sur une ligne distincte de la facture",[4791],{"type":102},{"text":121,"type":77},{"_uid":4794,"hide":28,"title":4795,"component":705,"description":4796},"bc3c1a3b-4281-4d74-a3d3-33d2f363d54a","Récupère-t-on la TVA sur les indemnités kilométriques ?",{"type":70,"attrs":4797,"content":4798},{"backgroundColor":25},[4799,4804],{"type":73,"attrs":4800,"content":4801},{"textAlign":25},[4802],{"text":4803,"type":77},"Non. Les indemnités kilométriques sont versées sous forme de forfait et ne comportent donc pas de TVA récupérable.",{"type":73,"attrs":4805,"content":4806},{"textAlign":25},[4807,4809,4813],{"text":4808,"type":77},"En revanche, les péages et les parkings payés au réel peuvent rester déductibles lorsqu’ils sont liés à un déplacement professionnel et accompagnés ",{"text":4810,"type":77,"marks":4811},"d’un justificatif conforme",[4812],{"type":102},{"text":121,"type":77},[4815],{"cta":4816,"_uid":4817,"title":4818,"eyebrow":4828,"subtitle":4835,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4838,"sectionSettings":4839,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"2090cd20-5870-4c33-823b-d20e17df5d0c",{"type":70,"attrs":4819,"content":4820},{"backgroundColor":25},[4821],{"type":106,"attrs":4822,"content":4823},{"level":108,"textAlign":25},[4824],{"text":4825,"type":77,"marks":4826},"Questions fréquentes sur la TVA récupérable des notes de frais",[4827],{"type":102},{"type":70,"attrs":4829,"content":4830},{"backgroundColor":25},[4831],{"type":73,"attrs":4832,"content":4833},{"textAlign":25},[4834],{"text":758,"type":77},{"type":70,"content":4836},[4837],{"type":73},[],[],[],"tva-recuperable","fr/blog/tva-recuperable",-3090,[],"f6a8b1ef-2bfc-4c59-b5f1-dda90984ffcd",[],"blog/tva-recuperable",[4849,4850,4851],{"path":4847,"name":25,"lang":32,"published":25},{"path":4847,"name":25,"lang":38,"published":25},{"path":4847,"name":25,"lang":40,"published":25},{"name":4853,"created_at":4854,"published_at":4855,"updated_at":4856,"id":4857,"uuid":4858,"content":4859,"slug":5029,"full_slug":5030,"sort_by_date":25,"position":5031,"tag_list":5032,"is_startpage":28,"parent_id":779,"meta_data":25,"group_id":5033,"first_published_at":4855,"release_id":25,"lang":32,"path":25,"alternates":5034,"default_full_slug":5035,"translated_slugs":5036},"Note de débit fournisseur et facture rectificative : quand les utiliser et comment les comptabiliser","2026-08-29T06:33:25.114Z","2026-08-29T07:27:05.965Z","2026-08-29T07:27:06.000Z",214202798590916,"5ce44b9f-46b8-4cc5-a164-0dd5ddc07c61",{"_uid":4860,"title":4853,"topics":4861,"noIndex":28,"category":4878,"language":4887,"component":672,"heroMedia":4888,"publishedAt":4108,"redirectUrl":52,"listingImage":4895,"metaDescription":4896,"bottomArticleCta":4897,"componentsAfterTheArticle":4898},"241fa1f1-2e73-49e5-8982-815dd0bd5eb5",[4862,4870],{"name":2449,"created_at":2450,"published_at":16,"updated_at":2451,"id":2452,"uuid":2453,"content":4863,"slug":2456,"full_slug":2457,"sort_by_date":25,"position":2458,"tag_list":4864,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2461,"first_published_at":2462,"release_id":25,"lang":32,"path":25,"alternates":4865,"default_full_slug":2464,"translated_slugs":4866,"_stopResolving":41},{"_uid":2455,"name":2449,"component":22},[],[],[4867,4868,4869],{"path":2464,"name":25,"lang":32,"published":25},{"path":2464,"name":25,"lang":38,"published":25},{"path":2464,"name":25,"lang":40,"published":25},{"name":2891,"created_at":2892,"published_at":16,"updated_at":2893,"id":2894,"uuid":2895,"content":4871,"slug":2898,"full_slug":2899,"sort_by_date":25,"position":2900,"tag_list":4872,"is_startpage":28,"parent_id":2460,"meta_data":25,"group_id":2902,"first_published_at":2903,"release_id":25,"lang":32,"path":25,"alternates":4873,"default_full_slug":2905,"translated_slugs":4874,"_stopResolving":41},{"_uid":2897,"name":2891,"component":22},[],[],[4875,4876,4877],{"path":2905,"name":25,"lang":32,"published":25},{"path":2905,"name":25,"lang":38,"published":25},{"path":2905,"name":25,"lang":40,"published":25},{"name":660,"created_at":661,"published_at":16,"updated_at":662,"id":663,"uuid":664,"content":4879,"slug":672,"full_slug":673,"sort_by_date":25,"position":26,"tag_list":4881,"is_startpage":28,"parent_id":675,"meta_data":25,"group_id":676,"first_published_at":677,"release_id":25,"lang":32,"path":25,"alternates":4882,"default_full_slug":679,"translated_slugs":4883,"_stopResolving":41},{"_uid":666,"icon":4880,"name":660,"component":671},{"id":668,"alt":669,"name":52,"focus":52,"title":52,"filename":670,"copyright":52,"fieldtype":57,"is_external_url":28},[],[],[4884,4885,4886],{"path":679,"name":25,"lang":32,"published":25},{"path":679,"name":25,"lang":38,"published":25},{"path":679,"name":25,"lang":40,"published":25},[32],[4889],{"_uid":4890,"asset":4891,"caption":52,"component":692},"29e62827-ec0d-492c-abf1-947f138fbd73",{"id":4892,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":4893,"copyright":52,"fieldtype":57,"meta_data":4894,"is_external_url":28},168581110976440,"https://a.storyblok.com/f/146026/1376x768/e4a59ebe89/duplicate-invoices.png",{},[],"Note de débit fournisseur : comprenez ses différences avec un avoir ou une facture rectificative et découvrez comment la comptabiliser avec la TVA.",[],[4899],{"cta":4900,"_uid":4901,"items":4902,"heading":5004,"reverse":28,"component":766,"sectionSettings":5028},[],"fdce5409-03eb-467f-ba1e-7111cf1ffc82",[4903,4925,4946,4976],{"_uid":4904,"hide":28,"title":4905,"component":705,"description":4906},"a226f76b-bf0c-49ef-aacf-242432670c01","Une note de débit est-elle obligatoire ?",{"type":70,"attrs":4907,"content":4908},{"backgroundColor":25},[4909,4914],{"type":73,"attrs":4910,"content":4911},{"textAlign":25},[4912],{"text":4913,"type":77},"Non. Aucun texte n’impose la forme ou l’utilisation d’une note de débit.",{"type":73,"attrs":4915,"content":4916},{"textAlign":25},[4917,4919,4923],{"text":4918,"type":77},"Elle reste néanmoins vivement recommandée pour ",{"text":4920,"type":77,"marks":4921},"formaliser et tracer un supplément",[4922],{"type":102},{"text":4924,"type":77},", d’autant qu’une facture déjà émise ne peut pas être modifiée directement.",{"_uid":4926,"hide":28,"title":4927,"component":705,"description":4928},"75482fef-8bf3-436b-b31e-5aadebbf5b46","Peut-on contester une note de débit reçue d’un fournisseur ?",{"type":70,"attrs":4929,"content":4930},{"backgroundColor":25},[4931,4941],{"type":73,"attrs":4932,"content":4933},{"textAlign":25},[4934,4936,4940],{"text":4935,"type":77},"Oui. Une note de débit peut être contestée lorsque ",{"text":4937,"type":77,"marks":4938},"la référence à la facture initiale, le motif du supplément ou les montants sont absents ou erronés",[4939],{"type":102},{"text":121,"type":77},{"type":73,"attrs":4942,"content":4943},{"textAlign":25},[4944],{"text":4945,"type":77},"Ces trois éléments doivent être contrôlés avant toute acceptation et tout paiement. Si le supplément n’est pas justifié, demandez au fournisseur les documents nécessaires ou contestez la note de débit.",{"_uid":4947,"hide":28,"title":4948,"component":705,"description":4949},"9c24a692-1134-4591-b5ca-d4200f5838d9","La note de débit ouvre-t-elle droit à la récupération de la TVA ?",{"type":70,"attrs":4950,"content":4951},{"backgroundColor":25},[4952,4962],{"type":73,"attrs":4953,"content":4954},{"textAlign":25},[4955,4957,4961],{"text":4956,"type":77},"Uniquement si elle comporte toutes les mentions obligatoires d’une facture et permet d’identifier clairement ",{"text":4958,"type":77,"marks":4959},"la nature du supplément et la transaction d’origine",[4960],{"type":102},{"text":121,"type":77},{"type":73,"attrs":4963,"content":4964},{"textAlign":25},[4965,4967,4974],{"text":4966,"type":77},"À défaut, la TVA, au ",{"text":4968,"type":77,"marks":4969},"taux standard de 20 %",[4970,4973],{"type":152,"attrs":4971},{"href":4972,"uuid":25,"anchor":25,"target":1911,"linktype":60},"https://www.l-expert-comptable.com/a/52751-determiner-le-taux-de-tva.html",{"type":102},{"text":4975,"type":77},", n’est déductible qu’à réception de la facture définitive.",{"_uid":4977,"hide":28,"title":4978,"component":705,"description":4979},"0fac749f-bda6-4526-b745-71aa83597d79","Combien de temps faut-il conserver une note de débit ?",{"type":70,"attrs":4980,"content":4981},{"backgroundColor":25},[4982,4995],{"type":73,"attrs":4983,"content":4984},{"textAlign":25},[4985,4987,4994],{"text":4986,"type":77},"Comme toute pièce comptable justificative, une facture ou une note de débit doit être conservée ",{"text":4988,"type":77,"marks":4989},"dix ans à compter de la clôture de l’exercice",[4990,4993],{"type":152,"attrs":4991},{"href":4992,"uuid":25,"anchor":25,"target":1911,"linktype":60},"https://bpifrance-creation.fr/encyclopedie/gerer-lentreprise/gestion-commerciale-administrative-documentaire/duree-conservation",{"type":102},{"text":4132,"type":77},{"type":73,"attrs":4996,"content":4997},{"textAlign":25},[4998,5000],{"text":4999,"type":77},"Le délai fiscal est en principe de six ans, conformément à l’article L102 B du Livre des procédures fiscales. Il est toutefois porté à dix ans pour les documents dont le délai de conservation expire après le 1er janvier 2027. ",{"text":5001,"type":77,"marks":5002},"Conservez donc la note de débit avec la facture d’origine et les justificatifs associés.",[5003],{"type":102},[5005],{"cta":5006,"_uid":5007,"title":5008,"eyebrow":5016,"subtitle":5023,"component":106,"textAlign":52,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":5026,"sectionSettings":5027,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"48cc65e4-2727-41ef-a106-345aba71dc2e",{"type":70,"attrs":5009,"content":5010},{"backgroundColor":25},[5011],{"type":106,"attrs":5012,"content":5013},{"level":108,"textAlign":25},[5014],{"text":5015,"type":77},"Questions fréquentes sur les notes de débit fournisseur et les factures rectificatives",{"type":70,"attrs":5017,"content":5018},{"backgroundColor":25},[5019],{"type":73,"attrs":5020,"content":5021},{"textAlign":25},[5022],{"text":758,"type":77},{"type":70,"content":5024},[5025],{"type":73},[],[],[],"note-de-debit-fournisseur-et-facture-rectificative","fr/blog/note-de-debit-fournisseur-et-facture-rectificative",-3080,[],"cf0b00ec-f1e8-4ee5-ab68-2cd453dd4950",[],"blog/note-de-debit-fournisseur-et-facture-rectificative",[5037,5038,5039],{"path":5035,"name":25,"lang":32,"published":25},{"path":5035,"name":25,"lang":38,"published":25},{"path":5035,"name":25,"lang":40,"published":25},[5041,5042,5043,5044],["Reactive",2880],["Reactive",2438],["Reactive",3019],["Reactive",3545],1789145198608]