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",{"type":46,"attrs":130,"content":132},{"textAlign":53,"key":131},"p-1",[133],{"text":134,"type":50},"Quoi de mieux que leur intervention directe lors de ces ateliers pour améliorer la plateforme et révéler ses nouvelles fonctionnalités ? ",{"type":46,"attrs":136,"content":138},{"textAlign":53,"key":137},"p-2",[139],{"text":140,"type":50},"On vous récapitule tout cela ici :",{"type":142,"attrs":143,"content":145},"heading",{"level":144,"textAlign":53},2,[146],{"text":147,"type":50},"Spendesk, vers un écosystème connecté",{"type":46,"attrs":149,"content":151},{"textAlign":53,"key":150},"p-3",[152],{"text":153,"type":50},"Valentin, Senior Product Manager et Manon, Chargée de compte chez Spendesk vous présentent comment notre plateforme communique avec tous vos outils du quotidien.",{"type":46,"attrs":155,"content":157},{"textAlign":53,"key":156},"p-4",[158],{"text":159,"type":50},"Manon le résume mieux que nous :",{"type":161,"attrs":162},"blok",{"id":163,"body":164},"80590b19-5e3f-44b6-8c29-4688a605f3d4",[165],{"_uid":166,"quote":167,"subtitle":168,"component":169},"i-6936b1a9-4d69-4547-8101-4ea82e3fa7c2","L'idée c'est de connecter Spendesk et Personio et vous faire gagner un temps considérable grâce à la centralisation de toutes ces données.","Manon Stanguennec, chargée de compte chez Spendesk","quoteWithLine",{"type":46,"attrs":171,"content":173},{"textAlign":53,"key":172},"p-5",[174,176],{"text":175,"type":50},"Nous avons pu voir comment Spendesk peut devenir le centre névralgique de votre gestion des dépenses, ",{"text":177,"type":50,"marks":178},"centralisant toutes les transactions pour une meilleure visibilité et gestion.",[179],{"type":180,"attrs":181},"textStyle",{"color":182},"rgb(15, 15, 15)",{"type":161,"attrs":184},{"id":185,"body":186},"7c7a6fbc-d953-4229-93fc-1dd531d80970",[187],{"_uid":188,"html":189,"component":190},"i-d14fb264-be2a-4a2e-b35a-5269f8a9e26c","\u003Ciframe width=\"560\" height=\"315\" src=\"https://www.youtube.com/embed/vI0T_gJn11Y?si=8RFVUsCdZEMYK-aN\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; 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Il a mis en lumière l'organisation financière de Magnolia, qui s'appuie sur des outils externes comme Spendesk et des cabinets comptables pour la gestion des finances.",{"type":46,"attrs":312,"content":313},{"textAlign":53,"key":137},[314,316],{"text":315,"type":50},"L'utilisation de la fonctionnalité budget de Spendesk a été un point central, avec une discussion sur la segmentation du budget par centres de coût et l'importance de la responsabilisation des managers. Guillaume a évoqué les avantages de cette fonctionnalité pour le ",{"text":317,"type":50,"marks":318},"reporting mensuel et la préparation budgétaire.",[319],{"type":211},{"type":142,"attrs":321,"content":322},{"level":144,"textAlign":53},[323],{"text":324,"type":50},"Préparer ma comptabilité avec Spendesk",{"type":46,"attrs":326,"content":327},{"textAlign":53,"key":150},[328],{"text":329,"type":50},"Julie Rosello, CFO de Lartisien et Manon (déjà croisée plus haut) abordent plusieurs points clés de l'usage de Spendesk chez Lartisien ont été évoqués :",{"type":46,"attrs":331,"content":332},{"textAlign":53,"key":156},[333,338],{"text":334,"type":50,"marks":335},"Lartisien a adopté Spendesk pour offrir plus d'autonomie à ses équipes, notamment pour la gestion des paiements et des abonnements. Cette initiative a permis une centralisation et une meilleure traçabilité des dépenses. 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Julie a d'ailleurs elle-même souligné la ",[356],{"type":180,"attrs":357},{"color":182},{"text":359,"type":50,"marks":360},"facilité d'analyse et de préparation des données pour les ",[361,363],{"type":180,"attrs":362},{"color":182},{"type":211},{"text":365,"type":50,"marks":366},"clôtures mensuelles",[367,370,372],{"type":124,"attrs":368},{"href":369,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/blog/guide-cloture-comptable/",{"type":180,"attrs":371},{"color":182},{"type":211},{"text":374,"type":50,"marks":375},", améliorant ainsi l'efficacité et la précision des rapports financiers.",[376],{"type":180,"attrs":377},{"color":182},{"type":46,"attrs":379,"content":380},{"textAlign":53,"key":205},[381],{"text":382,"type":50,"marks":383},"Cette obsession de l'optimisation des processus financiers nous a amenés à proposer des fonctionnalités comme les budgets et le paiement direct des factures via Spendesk.",[384],{"type":180,"attrs":385},{"color":182},{"type":46,"attrs":387,"content":388},{"textAlign":53,"key":218},[389],{"text":390,"type":50,"marks":391},"Ces fonctionnalités ont été conçues avec nos clients pour répondre aux besoins des entreprises comme Lartisien. Julie a d'ailleurs participé activement au développement de ces features.",[392],{"type":180,"attrs":393},{"color":182},{"type":142,"attrs":395,"content":396},{"level":144,"textAlign":53},[397],{"text":398,"type":50},"Comment Pigment a amélioré sa gestion et garantit sa croissance",{"type":46,"attrs":400,"content":401},{"textAlign":53,"key":230},[402],{"text":403,"type":50},"Jennifer et Amélie, Customer Success Managers, accompagnent Matthieu Mourey, Finance Manager chez Pigment, dans la centralisation des dépenses pro d'un leader des outils financiers connectés.",{"type":161,"attrs":405},{"id":185,"body":406},[407],{"_uid":408,"html":409,"component":190},"i-827d16aa-abcf-4914-af46-5f02e8c55ca2","\u003Ciframe width=\"560\" height=\"315\" src=\"https://www.youtube.com/embed/YEkl_6rj6cI?si=IhJ_i10LbcWxKV78\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen>\u003C/iframe>",{"type":46,"attrs":411,"content":412},{"textAlign":53,"key":240},[413],{"text":414,"type":50},"Comment l’une des plateformes de business planning et de forecasting les plus avancées utilise Spendesk et fait interagir les deux outils ?",{"type":161,"attrs":416},{"id":417,"body":418},"6f64ceef-e6f4-4e4c-aa77-dbe1df281279",[419],{"_uid":420,"quote":421,"subtitle":422,"component":169},"i-2f92e147-5aea-421e-892b-c1af19d4e789","Les outils sont une chose, mais les process et la manière dont on documente ces process est d'une importance capitale.","Matthieu Mourey, Finance Manager, Pigment",{"type":46,"attrs":424,"content":425},{"textAlign":53,"key":252},[426,428,435,437,443],{"text":427,"type":50},"Lors de cette rencontre, des sujets comme ",{"text":429,"type":50,"marks":430},"la gestion des abonnements",[431,434],{"type":124,"attrs":432},{"href":433,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/product/subscription-management/",{"type":211},{"text":436,"type":50}," et l'édition de ",{"text":438,"type":50,"marks":439},"cartes virtuelles",[440],{"type":124,"attrs":441},{"href":442,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/product/virtual-cards/",{"text":444,"type":50}," ont permis à l'audience de comprendre comment Spendesk apporte une valeur ajoutée concrète et directe dans le quotidien des équipes finance.",{"type":46,"attrs":446,"content":447},{"textAlign":53,"key":262},[448],{"text":449,"type":50},"Bénéficiez du regard d'experts de la gestion des dépenses et plus généralement de la Fintech lors de cette réunion au sommet.",{"type":142,"attrs":451,"content":452},{"level":144,"textAlign":53},[453],{"text":454,"type":50},"Facturation électronique - un coup d'avance sur la réforme de 2026",{"type":46,"attrs":456,"content":457},{"textAlign":53,"key":274},[458,460,466],{"text":459,"type":50},"Dès qu'il s'agit de ",{"text":461,"type":50,"marks":462},"facturation électronique",[463],{"type":124,"attrs":464},{"href":465,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/blog/facturation-electronique/",{"text":467,"type":50},", Thomas, Product Manager chez Spendesk, mène la charge afin de garantir à tous les utilisateurs de Spendesk une mise en conformité côté receveur. Quelques explications.",{"type":161,"attrs":469},{"id":185,"body":470},[471],{"_uid":472,"html":473,"component":190},"i-fc36e0ca-fd70-4154-bd56-6a328a9dc6cf","\u003Ciframe width=\"560\" height=\"315\" src=\"https://www.youtube.com/embed/Y2tSVqWJDYI?si=iYSLdls8tOSNh_6X\" title=\"YouTube video player\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen>\u003C/iframe>",{"type":475,"attrs":476,"content":480},"ordered_list",{"order":477,"key":479},{"order":478},1,"ol-0",[481,493,505,517,529,541,553],{"type":201,"content":482},[483],{"type":46,"attrs":484,"content":486},{"textAlign":53,"key":485},"p-13",[487,491],{"text":488,"type":50,"marks":489},"Réforme de la facturation électronique pour 2026",[490],{"type":211},{"text":492,"type":50}," : La conférence a souligné l'importance de la réforme du e-invoicing prévue pour 2026, initialement programmée pour 2024, avec des implications importantes pour 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ce que vous lisez ?",[2178],{"cta":2179,"_uid":2194,"image":2195,"title":2197,"subtitle":2211,"component":2147},[2180],{"tag":24,"_uid":2181,"hide":30,"icon":2182,"link":2184,"type":24,"label":2192,"style":35,"component":36,"mobileLabel":24,"onClickEvent":2193,"openInANewTab":30,"horizontalFill":30},"9cd3ad49-6a07-48f7-9aa3-34022fabf2d5",{"id":53,"alt":53,"name":24,"focus":53,"title":53,"source":53,"filename":24,"copyright":53,"fieldtype":29,"meta_data":2183},{},{"id":2185,"url":24,"linktype":748,"fieldtype":34,"cached_url":2186,"prep":68,"story":2187},"0e21aea9-1207-42a1-93a5-48a5a547b5d4","/fr/platform-tour",{"name":2188,"id":2189,"uuid":2185,"slug":2190,"url":2190,"full_slug":2191,"_stopResolving":68},"Platform tour",413550505,"platform-tour","fr/platform-tour","Voir la démo 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Abonnez-vous à notre newsletter pour rester informé.",[2217,2218],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2220],{"cta":2221,"_uid":2222,"items":2223,"heading":2340,"reverse":30,"component":695,"sectionSettings":2361},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2224,2281],{"_uid":2225,"title":2226,"component":634,"description":2227},"dfc0accd-ab64-464a-8597-b76754748f04","Qu'est-ce que la gestion des dépenses ?",{"type":43,"content":2228},[2229,2233],{"type":46,"content":2230},[2231],{"text":2232,"type":50},"Les dépenses de l'entreprise peuvent être de plusieurs types :",{"type":475,"attrs":2234,"content":2236},{"order":2235},{"order":478},[2237,2248,2259],{"type":201,"content":2238},[2239],{"type":46,"content":2240},[2241,2245,2247],{"text":2242,"type":50,"marks":2243},"Les dépenses stratégiques",[2244],{"type":211},{"text":2246,"type":50}," sont généralement centralisées et gérées par des décideurs qui ont la responsabilité sur des dépenses spécifiques. 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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.",[],[2735],{"_uid":2736,"items":2737,"heading":2812,"component":695},"15a00a6e-f2c1-45b9-acf0-11f75c1716f3",[2738,2748,2758,2768,2778],{"_uid":2739,"title":2740,"component":634,"description":2741},"b7921827-344e-4e69-bd68-82922156feae","Combien de temps faut-il conserver une facture d'avoir ?",{"type":43,"content":2742},[2743],{"type":46,"attrs":2744,"content":2745},{"textAlign":53},[2746],{"text":2747,"type":50},"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":2749,"title":2750,"component":634,"description":2751},"a77d9fc2-b790-4411-8b1b-4fbc74d5a5b0","Faut-il enregistrer la facture d'acompte elle-même ou seulement le paiement ?",{"type":43,"content":2752},[2753],{"type":46,"attrs":2754,"content":2755},{"textAlign":53},[2756],{"text":2757,"type":50},"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":2759,"title":2760,"component":634,"description":2761},"6c69d821-04e6-41b3-bfd1-d78288b6be4a","Quelle différence entre un avoir et un remboursement ?",{"type":43,"content":2762},[2763],{"type":46,"attrs":2764,"content":2765},{"textAlign":53},[2766],{"text":2767,"type":50},"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":2769,"title":2770,"component":634,"description":2771},"c8bf55a8-a821-4703-871e-16039e5ebaef","La TVA d'un acompte est-elle déductible immédiatement ?",{"type":43,"content":2772},[2773],{"type":46,"attrs":2774,"content":2775},{"textAlign":53},[2776],{"text":2777,"type":50},"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":2779,"title":2780,"component":634,"description":2781},"ab4f9bc8-211d-4b44-aba3-d0c97857391e","Que se passe-t-il si l'acompte versé dépasse le montant de la facture définitive ?",{"type":43,"content":2782},[2783],{"type":46,"attrs":2784,"content":2785},{"textAlign":53},[2786,2788,2794,2796,2802,2804,2810],{"text":2787,"type":50},"Après imputation du compte 4091 sur le compte 401, le compte fournisseur présente un ",{"text":2789,"type":50,"marks":2790},"solde débiteur",[2791],{"type":124,"attrs":2792},{"href":2793,"uuid":53,"anchor":53,"target":1840,"linktype":33},"https://www.controledegestion.org/comptabilite/compte-409/",{"text":2795,"type":50}," : 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":2797,"type":50,"marks":2798},"demandant un remboursement au fournisseur",[2799],{"type":124,"attrs":2800},{"href":2801,"uuid":53,"anchor":53,"target":1840,"linktype":33},"https://www.keobiz.fr/le-mag/comptabilite-compte-fournisseur/",{"text":2803,"type":50},", soit en l'imputant sur une prochaine commande. Pensez également à ",{"text":2805,"type":50,"marks":2806},"régulariser la TVA déjà déduite",[2807],{"type":124,"attrs":2808},{"href":2809,"uuid":53,"anchor":53,"target":1840,"linktype":33},"https://www.impots.gouv.fr/professionnel/questions/comment-traiter-une-facture-davoir-sur-ma-declaration-de-tva",{"text":2811,"type":50}," sur la part excédentaire de l'acompte, puisqu'aucune charge ne vient plus la justifier.",[2813],{"cta":2814,"_uid":2815,"title":2816,"eyebrow":2823,"subtitle":2828,"component":142,"textAlign":24,"flexibleSection":2833,"sectionSettings":2834,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"69f33381-76a9-4105-88fa-d36edee4d267",{"type":43,"content":2817},[2818],{"type":142,"attrs":2819,"content":2820},{"level":144,"textAlign":53},[2821],{"text":2822,"type":50},"Questions 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d’acompte fournisseur, comment la calculer et la rapprocher avec la facture de solde 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00:00",[],"Facture d’acompte fournisseur, découvrez son calcul, les règles de TVA et les contrôles à effectuer avant le rapprochement avec la facture de solde.\n",[],[2894],{"cta":2895,"_uid":2896,"items":2897,"heading":2992,"reverse":30,"component":695,"sectionSettings":3018},[],"14e773e4-85a2-422c-acbc-8f11dcdf65a2",[2898,2919,2946,2970],{"_uid":2899,"hide":30,"title":2900,"component":634,"description":2901},"1685b4c9-e3d0-4743-9cec-6f2a0263ae82","La facture d’acompte est-elle obligatoire ?",{"type":43,"attrs":2902,"content":2903},{"backgroundColor":53},[2904,2909],{"type":46,"attrs":2905,"content":2906},{"textAlign":53},[2907],{"text":2908,"type":50},"Oui. Le fournisseur doit émettre une facture lorsqu’il encaisse un acompte, conformément à l’article 289 du Code général des impôts.",{"type":46,"attrs":2910,"content":2911},{"textAlign":53},[2912,2914,2918],{"text":2913,"type":50},"La facture doit comporter les mentions obligatoires, préciser qu’il s’agit d’un acompte et disposer ",{"text":2915,"type":50,"marks":2916},"d’un numéro appartenant à la série continue de facturation",[2917],{"type":211},{"text":2599,"type":50},{"_uid":2920,"hide":30,"title":2921,"component":634,"description":2922},"e5c6a6d0-b87e-4842-a0ff-ae7513621fb9","La TVA est-elle due dès l’encaissement de l’acompte ?",{"type":43,"attrs":2923,"content":2924},{"backgroundColor":53},[2925,2930,2935],{"type":46,"attrs":2926,"content":2927},{"textAlign":53},[2928],{"text":2929,"type":50},"Oui, selon la nature de l’opération.",{"type":46,"attrs":2931,"content":2932},{"textAlign":53},[2933],{"text":2934,"type":50},"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":46,"attrs":2936,"content":2937},{"textAlign":53},[2938,2940,2944],{"text":2939,"type":50},"La TVA facturée sur l’acompte doit être déduite ",{"text":2941,"type":50,"marks":2942},"une seule fois",[2943],{"type":211},{"text":2945,"type":50},", puis soustraite du montant restant à récupérer sur la facture de solde.",{"_uid":2947,"hide":30,"title":2948,"component":634,"description":2949},"ec8e23bc-5d17-4821-a1a0-77c2be8d9ccc","Un acompte est-il remboursable ?",{"type":43,"attrs":2950,"content":2951},{"backgroundColor":53},[2952,2957],{"type":46,"attrs":2953,"content":2954},{"textAlign":53},[2955],{"text":2956,"type":50},"En principe, l’acompte engage fermement les deux parties et n’est pas remboursable du seul fait d’un désistement.",{"type":46,"attrs":2958,"content":2959},{"textAlign":53},[2960,2962,2969],{"text":2961,"type":50},"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":2963,"type":50,"marks":2964},"l’article 1590 du Code civil",[2965,2968],{"type":124,"attrs":2966},{"href":2967,"uuid":53,"anchor":53,"target":1840,"linktype":33},"https://www.service-public.gouv.fr/particuliers/vosdroits/F31187",{"type":211},{"text":2599,"type":50},{"_uid":2971,"hide":30,"title":2972,"component":634,"description":2973},"7247af96-de8d-41d1-8544-0e3e3671eaad","Quelle différence entre une facture d’acompte et une facture de situation ?",{"type":43,"attrs":2974,"content":2975},{"backgroundColor":53},[2976,2981],{"type":46,"attrs":2977,"content":2978},{"textAlign":53},[2979],{"text":2980,"type":50},"La facture d’acompte correspond à un paiement anticipé prévu avant la livraison ou le début de la prestation.",{"type":46,"attrs":2982,"content":2983},{"textAlign":53},[2984,2986,2990],{"text":2985,"type":50},"La facture de situation correspond à ",{"text":2987,"type":50,"marks":2988},"l’avancement réel d’une prestation ou de travaux",[2989],{"type":211},{"text":2991,"type":50},". 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Un contrat entre entreprises peut être formé dès l’accord sur ",{"text":3086,"type":50,"marks":3087},"la prestation et son prix",[3088],{"type":211},{"text":3090,"type":50},", conformément aux règles du Code civil.",{"type":46,"attrs":3092,"content":3093},{"textAlign":53},[3094],{"text":3095,"type":50},"Le bon de commande devient toutefois nécessaire lorsqu’un marché public, une politique interne ou un contrat entre les parties l’impose.",{"_uid":3097,"hide":30,"title":3098,"component":634,"description":3099},"390d40d8-3872-498b-9017-3c87f6d78866","Peut-on payer une facture fournisseur sans bon de commande ?",{"type":43,"attrs":3100,"content":3101},{"backgroundColor":53},[3102,3107],{"type":46,"attrs":3103,"content":3104},{"textAlign":53},[3105],{"text":3106,"type":50},"Oui, à condition de pouvoir démontrer que la dépense est réelle, autorisée et conforme. 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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":46,"attrs":3282,"content":3283},{"textAlign":53},[3284,3286],{"text":3285,"type":50},"La ligne litigieuse est ensuite traitée séparément, avec un avoir ou une facture rectificative si nécessaire. 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Côté fournisseur, l’escompte accordé est enregistré au compte 665.",{"_uid":3439,"hide":30,"title":3440,"component":634,"description":3441},"6a1d0eff-7110-4789-9cc8-21aa91efb14e","Quelle est la différence entre un escompte, un acompte et un avoir ?",{"type":43,"attrs":3442,"content":3443},{"backgroundColor":53},[3444,3449],{"type":46,"attrs":3445,"content":3446},{"textAlign":53},[3447],{"text":3448,"type":50},"Ces trois notions correspondent à des opérations différentes :",{"type":198,"content":3450},[3451,3462,3473],{"type":201,"content":3452},[3453],{"type":46,"attrs":3454,"content":3455},{"textAlign":53},[3456,3460],{"text":3457,"type":50,"marks":3458},"l’escompte",[3459],{"type":211},{"text":3461,"type":50}," est une réduction obtenue en contrepartie d’un paiement anticipé ;",{"type":201,"content":3463},[3464],{"type":46,"attrs":3465,"content":3466},{"textAlign":53},[3467,3471],{"text":3468,"type":50,"marks":3469},"l’acompte",[3470],{"type":211},{"text":3472,"type":50}," est un paiement partiel effectué avant le règlement définitif ;",{"type":201,"content":3474},[3475],{"type":46,"attrs":3476,"content":3477},{"textAlign":53},[3478,3482],{"text":3479,"type":50,"marks":3480},"l’avoir",[3481],{"type":211},{"text":3483,"type":50}," est un document qui corrige ou annule tout ou partie d’une facture.",{"_uid":3485,"hide":30,"title":3486,"component":634,"description":3487},"d69ead18-fdde-487d-8659-3eefda688d19","Quelle différence entre escompte de règlement et escompte bancaire ?",{"type":43,"attrs":3488,"content":3489},{"backgroundColor":53},[3490,3495],{"type":46,"attrs":3491,"content":3492},{"textAlign":53},[3493],{"text":3494,"type":50},"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":46,"attrs":3496,"content":3497},{"textAlign":53},[3498,3500],{"text":3499,"type":50},"L’escompte bancaire est une opération de financement reposant sur la remise d’un effet de commerce à une banque. ",{"text":3501,"type":50,"marks":3502},"Il n’a pas d’impact sur la base de TVA de la facture.",[3503],{"type":211},{"_uid":3505,"hide":30,"title":3506,"component":634,"description":3507},"1f557ea8-36ad-4224-93a1-d4120c6e2d18","L’escompte est-il obligatoire ?",{"type":43,"attrs":3508,"content":3509},{"backgroundColor":53},[3510,3515],{"type":46,"attrs":3511,"content":3512},{"textAlign":53},[3513],{"text":3514,"type":50},"Non. Les conditions d’escompte sont librement fixées entre les parties.",{"type":46,"attrs":3516,"content":3517},{"textAlign":53},[3518,3520,3524],{"text":3519,"type":50},"Les taux proposés se situent souvent entre 1 % et 3 %. 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Aucun texte n’impose la forme ou l’utilisation d’une note de débit.",{"type":46,"attrs":3627,"content":3628},{"textAlign":53},[3629,3631,3635],{"text":3630,"type":50},"Elle reste néanmoins vivement recommandée pour ",{"text":3632,"type":50,"marks":3633},"formaliser et tracer un supplément",[3634],{"type":211},{"text":3636,"type":50},", d’autant qu’une facture déjà émise ne peut pas être modifiée directement.",{"_uid":3638,"hide":30,"title":3639,"component":634,"description":3640},"75482fef-8bf3-436b-b31e-5aadebbf5b46","Peut-on contester une note de débit reçue d’un fournisseur ?",{"type":43,"attrs":3641,"content":3642},{"backgroundColor":53},[3643,3653],{"type":46,"attrs":3644,"content":3645},{"textAlign":53},[3646,3648,3652],{"text":3647,"type":50},"Oui. Une note de débit peut être contestée lorsque ",{"text":3649,"type":50,"marks":3650},"la référence à la facture initiale, le motif du supplément ou les montants sont absents ou erronés",[3651],{"type":211},{"text":2599,"type":50},{"type":46,"attrs":3654,"content":3655},{"textAlign":53},[3656],{"text":3657,"type":50},"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":3659,"hide":30,"title":3660,"component":634,"description":3661},"9c24a692-1134-4591-b5ca-d4200f5838d9","La note de débit ouvre-t-elle droit à la récupération de la TVA ?",{"type":43,"attrs":3662,"content":3663},{"backgroundColor":53},[3664,3674],{"type":46,"attrs":3665,"content":3666},{"textAlign":53},[3667,3669,3673],{"text":3668,"type":50},"Uniquement si elle comporte toutes les mentions obligatoires d’une facture et permet d’identifier clairement ",{"text":3670,"type":50,"marks":3671},"la nature du supplément et la transaction d’origine",[3672],{"type":211},{"text":2599,"type":50},{"type":46,"attrs":3675,"content":3676},{"textAlign":53},[3677,3679,3686],{"text":3678,"type":50},"À défaut, la TVA, au ",{"text":3680,"type":50,"marks":3681},"taux standard de 20 %",[3682,3685],{"type":124,"attrs":3683},{"href":3684,"uuid":53,"anchor":53,"target":1840,"linktype":33},"https://www.l-expert-comptable.com/a/52751-determiner-le-taux-de-tva.html",{"type":211},{"text":3687,"type":50},", n’est déductible qu’à réception de la facture définitive.",{"_uid":3689,"hide":30,"title":3690,"component":634,"description":3691},"0fac749f-bda6-4526-b745-71aa83597d79","Combien de temps faut-il conserver une note de débit ?",{"type":43,"attrs":3692,"content":3693},{"backgroundColor":53},[3694,3708],{"type":46,"attrs":3695,"content":3696},{"textAlign":53},[3697,3699,3706],{"text":3698,"type":50},"Comme toute pièce comptable justificative, une facture ou une note de débit doit être conservée ",{"text":3700,"type":50,"marks":3701},"dix ans à compter de la clôture de l’exercice",[3702,3705],{"type":124,"attrs":3703},{"href":3704,"uuid":53,"anchor":53,"target":1840,"linktype":33},"https://bpifrance-creation.fr/encyclopedie/gerer-lentreprise/gestion-commerciale-administrative-documentaire/duree-conservation",{"type":211},{"text":3707,"type":50},", conformément à l’article L123-22 du Code de commerce.",{"type":46,"attrs":3709,"content":3710},{"textAlign":53},[3711,3713],{"text":3712,"type":50},"Le délai fiscal est en principe de six ans, conformément à l’article L102 B du Livre des procédures fiscales. 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Une CCA concerne une charge déjà comptabilisée, mais qui relève en tout ou partie de l’exercice suivant.",{"_uid":3817,"hide":30,"title":3818,"component":634,"description":3819},"4540fc40-ceed-4b1e-bd58-d6b959b77b91","Une charge constatée d’avance a-t-elle un impact sur la TVA ?",{"type":43,"attrs":3820,"content":3821},{"backgroundColor":53},[3822],{"type":46,"attrs":3823,"content":3824},{"textAlign":53},[3825],{"text":3826,"type":50},"Non. La CCA est enregistrée hors taxes, car la facture initiale a déjà été comptabilisée avec sa TVA. La régularisation porte uniquement sur la charge et ne génère pas de nouveau mouvement de TVA.",{"_uid":3828,"hide":30,"title":3829,"component":634,"description":3830},"14b5a143-d63c-4d94-81a3-8da36fe06104","Faut-il extourner les écritures de FNP et de CCA ?",{"type":43,"attrs":3831,"content":3832},{"backgroundColor":53},[3833],{"type":46,"attrs":3834,"content":3835},{"textAlign":53},[3836,3838,3842],{"text":3837,"type":50},"Oui, ces écritures d’inventaire sont généralement extournées à l’ouverture de l’exercice suivant. 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Spendesk fournit des cartes physiques et virtuelles, des workflows d'approbation automatisés et la capture mobile des justificatifs, permettant d'affecter TVA et comptes de charge en temps réel et d'exporter les écritures vers les logiciels comptables pour accélérer la réconciliation.",{"_uid":4693,"title":2283,"component":634,"description":4694},"54e05a8f-c1b2-4785-a61f-8d37dfb5bd79",{"type":43,"content":4695},[4696],{"type":46,"content":4697},[4698],{"text":4699,"type":50},"Spendesk fonctionne comme une plateforme de paiement et de gestion des dépenses pour équipes financières. 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La capture OCR des pièces, les exports structurés et les intégrations comptables de Spendesk accélèrent la migration vers des formats électroniques et simplifient la conservation et le suivi des factures fournisseurs.",{"_uid":4710,"title":4711,"component":634,"description":4712},"30274df8-621c-4646-9314-6c55f6d9ebde","Spendesk est-il compatible avec les obligations françaises de facturation électronique ?",{"type":43,"content":4713},[4714],{"type":46,"content":4715},[4716],{"text":4717,"type":50},"Spendesk facilite la conformité aux obligations françaises de facturation électronique en fournissant des exports structurés, la conservation des justificatifs et des intégrations comptables compatibles avec les formats exigés par l'administration, ce qui permet aux équipes finance d'archiver et d'exporter les factures conformément aux exigences réglementaires.",{"_uid":4719,"title":4720,"component":634,"description":4721},"ad40a7e7-f394-4533-bd21-dd3e1d3f13fa","Comment Spendesk simplifie le 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agréée et e-reporting, découvrez le calendrier 2026-2027 et les critères pour choisir la solution adaptée à votre entreprise.",[],[4809],{"cta":4810,"_uid":4811,"items":4812,"heading":4886,"reverse":30,"component":695,"sectionSettings":4912},[],"c8fd8e90-ebdf-46e9-9b91-ffea9619b995",[4813,4833,4849,4870],{"_uid":4814,"hide":30,"title":4815,"component":634,"description":4816},"f0bbc383-3c02-401c-98af-ef3afc0ea735","Quelle est la différence entre une PA pour la réception et une PA pour l’émission ?",{"type":43,"attrs":4817,"content":4818},{"backgroundColor":53},[4819,4824],{"type":46,"attrs":4820,"content":4821},{"textAlign":53},[4822],{"text":4823,"type":50},"Une PA utilisée pour la réception traite les factures que votre entreprise reçoit de ses fournisseurs. Une PA utilisée pour l’émission accompagne les factures que vous envoyez à vos clients.",{"type":46,"attrs":4825,"content":4826},{"textAlign":53},[4827,4829],{"text":4828,"type":50},"Une même solution peut couvrir les deux périmètres, mais ce n’est pas systématique. ",{"text":4830,"type":50,"marks":4831},"Vérifiez les fonctionnalités incluses dans l’offre choisie.",[4832],{"type":211},{"_uid":4834,"hide":30,"title":4835,"component":634,"description":4836},"db05756a-1fe5-474b-8cac-05717620938f","Les PME doivent-elles déjà se préparer à l’e-reporting ?",{"type":43,"attrs":4837,"content":4838},{"backgroundColor":53},[4839,4844],{"type":46,"attrs":4840,"content":4841},{"textAlign":53},[4842],{"text":4843,"type":50},"Oui. Les PME, TPE et micro-entreprises doivent pouvoir recevoir des factures électroniques depuis septembre 2026 et seront concernées par l’émission et l’e-reporting à partir de septembre 2027.",{"type":46,"attrs":4845,"content":4846},{"textAlign":53},[4847],{"text":4848,"type":50},"La cartographie des flux, le choix de la PA et les tests doivent donc commencer avant l’échéance.",{"_uid":4850,"hide":30,"title":4851,"component":634,"description":4852},"ba1d5aa0-58fa-4505-9bde-03d1c685eb11","Une seule PA peut-elle gérer tous les flux de l’entreprise ?",{"type":43,"attrs":4853,"content":4854},{"backgroundColor":53},[4855,4860],{"type":46,"attrs":4856,"content":4857},{"textAlign":53},[4858],{"text":4859,"type":50},"Oui, si elle couvre vos factures fournisseurs, vos factures émises, vos cartes, vos notes de frais, vos opérations internationales et vos besoins d’archivage.",{"type":46,"attrs":4861,"content":4862},{"textAlign":53},[4863,4865,4869],{"text":4864,"type":50},"Une configuration avec plusieurs PA reste possible, mais elle demande ",{"text":4866,"type":50,"marks":4867},"des règles de routage, des contrôles et une coordination supplémentaires",[4868],{"type":211},{"text":2599,"type":50},{"_uid":4871,"hide":30,"title":4872,"component":634,"description":4873},"bf461be6-1ad4-4e06-9f6f-ef92adfe73aa","Quels critères vérifier avant de choisir une PA ?",{"type":43,"attrs":4874,"content":4875},{"backgroundColor":53},[4876,4881],{"type":46,"attrs":4877,"content":4878},{"textAlign":53},[4879],{"text":4880,"type":50},"Vérifiez son statut officiel, les formats acceptés, la gestion de l’e-reporting, les intégrations comptables, les workflows, l’archivage, le support, les tarifs et les conditions de récupération des données.",{"type":46,"attrs":4882,"content":4883},{"textAlign":53},[4884],{"text":4885,"type":50},"Demandez une démonstration sur vos cas réels, notamment les achats internationaux, les notes de frais, les factures multi-entités et les paiements de prestations.",[4887],{"cta":4888,"_uid":4889,"title":4890,"eyebrow":4900,"subtitle":4907,"component":142,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":4910,"sectionSettings":4911,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"40fed565-3b4e-4c51-a641-60d89e3d0b97",{"type":43,"attrs":4891,"content":4892},{"backgroundColor":53},[4893],{"type":142,"attrs":4894,"content":4895},{"level":144,"textAlign":53},[4896],{"text":4897,"type":50,"marks":4898},"Questions fréquentes sur les plateformes agréées et l’e-reporting",[4899],{"type":211},{"type":43,"attrs":4901,"content":4902},{"backgroundColor":53},[4903],{"type":46,"attrs":4904,"content":4905},{"textAlign":53},[4906],{"text":687,"type":50},{"type":43,"content":4908},[4909],{"type":46},[],[],[],"plateforme-agreee-pour-la-facturation-electronique-le-guide-complet-pour-choisir-votre-solution","fr/blog/plateforme-agreee-pour-la-facturation-electronique-le-guide-complet-pour-choisir-votre-solution",-730,[],"3fbe4b82-f592-4e32-97ad-0a90d63dc64e","2026-02-17T17:34:37.543Z",[],"blog/plateforme-agreee-pour-la-facturation-electronique-le-guide-complet-pour-choisir-votre-solution",[4922,4923,4924],{"path":4920,"name":53,"lang":59,"published":53},{"path":4920,"name":53,"lang":65,"published":53},{"path":4920,"name":53,"lang":67,"published":53},[4926,4927,4928,4929],["Reactive",3197],["Reactive",2364],["Reactive",2846],["Reactive",3031],1789145203781]