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Cela signifie qu’",[],{},{"nodeType":62,"value":684,"marks":685,"data":687},"ils doivent malgré tout choisir une plateforme agréée",[686],{"type":274},{},{"nodeType":62,"value":570,"marks":689,"data":690},[],{},{"nodeType":111,"data":692,"content":693},{},[694],{"nodeType":62,"value":695,"marks":696,"data":697},"Les auto-entrepreneurs ayant pour clients des particuliers ou des organismes non assujettis",[],{},{"nodeType":58,"data":699,"content":700},{},[701,706,710,715],{"nodeType":62,"value":702,"marks":703,"data":705},"Si vos clients sont des particuliers ou des organismes non assujettis à la TVA",[704],{"type":274},{},{"nodeType":62,"value":707,"marks":708,"data":709}," (clients internationaux, ONG, clients établis en Guyane, en Nouvelle-Calédonie, à Mayotte, etc.), ",[],{},{"nodeType":62,"value":711,"marks":712,"data":714},"alors vous n’avez pas l’obligation d’émettre des factures électroniques",[713],{"type":274},{},{"nodeType":62,"value":503,"marks":716,"data":717},[],{},{"nodeType":58,"data":719,"content":720},{},[721],{"nodeType":62,"value":722,"marks":723,"data":724},"Cela signifie concrètement que vous pouvez continuer à envoyer des factures PDF ou papier à ce type de clients.",[],{},{"nodeType":58,"data":726,"content":727},{},[728,732,737],{"nodeType":62,"value":729,"marks":730,"data":731},"En revanche, vous devrez ",[],{},{"nodeType":62,"value":733,"marks":734,"data":736},"effectuer un e-reporting régulièrement",[735],{"type":274},{},{"nodeType":62,"value":738,"marks":739,"data":740},", c’est-à-dire transmettre les informations concernant les transactions (leur montant, leur nature, etc.) pour lesquelles l’établissement d’une facture électronique n’était pas nécessaire à l’administration fiscale selon une fréquence définie en fonction de votre régime de TVA. ",[],{},{"nodeType":58,"data":742,"content":743},{},[744,748,753,757,771],{"nodeType":62,"value":745,"marks":746,"data":747},"👉 Vous souhaitez savoir ",[],{},{"nodeType":62,"value":749,"marks":750,"data":752},"si vous êtes concerné par la réforme de la facturation électronique ",[751],{"type":274},{},{"nodeType":62,"value":754,"marks":755,"data":756},"? 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La transmission et la réception de vos factures devront désormais ",[],{},{"nodeType":62,"value":815,"marks":816,"data":818},"passer par une plateforme agréée (PA) ou un opérateur de dématérialisation (une solution connectée à une PA)",[817],{"type":274},{},{"nodeType":62,"value":820,"marks":821,"data":822},". On parle alors d’",[],{},{"nodeType":62,"value":824,"marks":825,"data":827},"e-invoicing",[826],{"type":274},{},{"nodeType":62,"value":503,"marks":829,"data":830},[],{},{"nodeType":58,"data":832,"content":833},{},[834,838,847],{"nodeType":62,"value":835,"marks":836,"data":837},"De plus, les factures devront être émises dans l’un des trois ",[],{},{"nodeType":67,"data":839,"content":841},{"uri":840},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/format-facture-electronique/",[842],{"nodeType":62,"value":843,"marks":844,"data":846},"formats",[845],{"type":75},{},{"nodeType":62,"value":848,"marks":849,"data":850}," acceptés :",[],{},{"nodeType":581,"data":852,"content":853},{},[854,892],{"nodeType":585,"data":855,"content":856},{},[857],{"nodeType":58,"data":858,"content":859},{},[860,863,873,878,888],{"nodeType":62,"value":78,"marks":861,"data":862},[],{},{"nodeType":67,"data":864,"content":866},{"uri":865},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/ubl/",[867],{"nodeType":62,"value":868,"marks":869,"data":872},"UBL",[870,871],{"type":75},{"type":274},{},{"nodeType":62,"value":874,"marks":875,"data":877}," ou ",[876],{"type":274},{},{"nodeType":67,"data":879,"content":881},{"uri":880},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cii/",[882],{"nodeType":62,"value":883,"marks":884,"data":887},"CII",[885,886],{"type":75},{"type":274},{},{"nodeType":62,"value":889,"marks":890,"data":891}," : ces formats sont différents d’une simple facture numérique type PDF, car ils sont 100 % structurés, c’est-à-dire que les données sont en langage informatique et lisibles uniquement par les machines.",[],{},{"nodeType":585,"data":893,"content":894},{},[895],{"nodeType":58,"data":896,"content":897},{},[898,901,911],{"nodeType":62,"value":78,"marks":899,"data":900},[],{},{"nodeType":67,"data":902,"content":904},{"uri":903},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/factur-x/",[905],{"nodeType":62,"value":906,"marks":907,"data":910},"Factur-X",[908,909],{"type":75},{"type":274},{},{"nodeType":62,"value":912,"marks":913,"data":914}," : il correspond à un fichier PDF lisible par l’humain auquel est rattaché un fichier de données structuré lisible par les systèmes informatiques et l’administration fiscale.",[],{},{"nodeType":58,"data":916,"content":917},{},[918],{"nodeType":62,"value":919,"marks":920,"data":921},"En pratique, vous n’aurez pas à choisir : votre logiciel ou plateforme s’en chargera pour vous.",[],{},{"nodeType":58,"data":923,"content":924},{},[925,929,935],{"nodeType":62,"value":926,"marks":927,"data":928},"💡 ",[],{},{"nodeType":62,"value":930,"marks":931,"data":934},"À savoir",[932,933],{"type":75},{"type":274},{},{"nodeType":62,"value":936,"marks":937,"data":938}," : si vous utilisez actuellement un logiciel de facturation, assurez-vous qu’il soit rattaché à une plateforme agréée pour que vos factures puissent être conformes.",[],{},{"nodeType":111,"data":940,"content":941},{},[942],{"nodeType":62,"value":943,"marks":944,"data":945},"L’e-reporting",[],{},{"nodeType":58,"data":947,"content":948},{},[949,954],{"nodeType":62,"value":950,"marks":951,"data":953},"Vous devrez transmettre à l’administration (par l’intermédiaire d’une plateforme) certaines données concernant les opérations commerciales qui ne sont pas soumises à la facturation électronique",[952],{"type":274},{},{"nodeType":62,"value":955,"marks":956,"data":957}," : leurs montants, les dates d’encaissement, etc. Les transactions concernées sont notamment : ",[],{},{"nodeType":581,"data":959,"content":960},{},[961,971],{"nodeType":585,"data":962,"content":963},{},[964],{"nodeType":58,"data":965,"content":966},{},[967],{"nodeType":62,"value":968,"marks":969,"data":970},"les opérations de ventes et/ou de prestations de service avec des personnes non assujetties (des clients particuliers, par exemple) ;",[],{},{"nodeType":585,"data":972,"content":973},{},[974],{"nodeType":58,"data":975,"content":976},{},[977],{"nodeType":62,"value":978,"marks":979,"data":980},"les transactions avec des entreprises étrangères. ",[],{},{"nodeType":58,"data":982,"content":983},{},[984,988,993,997,1006,1010,1019],{"nodeType":62,"value":985,"marks":986,"data":987},"C’est ce qu’on appelle le ",[],{},{"nodeType":62,"value":989,"marks":990,"data":992},"e-reporting de transaction",[991],{"type":274},{},{"nodeType":62,"value":994,"marks":995,"data":996},". 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Concrètement, même si vous n’envoyez pas de facture électronique, vous devrez quand même transmettre un résumé de vos ventes à l’administration.",[],{},{"nodeType":58,"data":1024,"content":1025},{},[1026,1030,1035,1039,1044],{"nodeType":62,"value":1027,"marks":1028,"data":1029},"Il existe également le ",[],{},{"nodeType":62,"value":1031,"marks":1032,"data":1034},"e-reporting de paiement",[1033],{"type":274},{},{"nodeType":62,"value":1036,"marks":1037,"data":1038},". 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Vous pouvez vous référer au tableau mis en ligne par le site des impôts ou sur France Num.",[],{},{"nodeType":263,"data":1118,"content":1119},{},[1120],{"nodeType":62,"value":1121,"marks":1122,"data":1123},"Auto-entrepreneur et facturation électronique : quelles sont les dates clés à connaître ? ",[],{},{"nodeType":158,"data":1125,"content":1150},{"target":1126},{"metadata":1127,"sys":1130,"fields":1139},{"tags":1128,"concepts":1129},[],[],{"space":1131,"id":1133,"type":168,"createdAt":1134,"updatedAt":1135,"environment":1136,"publishedVersion":1138,"revision":319,"locale":27},{"sys":1132},{"type":10,"linkType":11,"id":12},"5w5acVAnhQw2qG7sWNabh1","2025-09-03T10:08:05.352Z","2026-05-05T14:24:20.148Z",{"sys":1137},{"id":19,"type":10,"linkType":20},8,{"title":1140,"description":1141,"file":1142},"visuel article calendrier facture électronique","Visuel article Calendrier facture électronique",{"url":1143,"details":1144,"fileName":1149,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/5w5acVAnhQw2qG7sWNabh1/a4aebacb6189b8b99c54eb1e1ea2e6c4/Calendrier_1.webp",{"size":1145,"image":1146},32198,{"width":1147,"height":1148},800,450,"Calendrier 1.webp",[],{"nodeType":58,"data":1152,"content":1153},{},[1154],{"nodeType":62,"value":1155,"marks":1156,"data":1157},"Les deux dates à retenir pour les auto-entrepreneurs et la facturation électronique sont les suivantes : ",[],{},{"nodeType":581,"data":1159,"content":1160},{},[1161,1185],{"nodeType":585,"data":1162,"content":1163},{},[1164],{"nodeType":58,"data":1165,"content":1166},{},[1167,1172,1176,1181],{"nodeType":62,"value":1168,"marks":1169,"data":1171},"1er septembre 2026",[1170],{"type":274},{},{"nodeType":62,"value":1173,"marks":1174,"data":1175}," : vous devrez être capable de ",[],{},{"nodeType":62,"value":1177,"marks":1178,"data":1180},"recevoir des factures électroniques",[1179],{"type":274},{},{"nodeType":62,"value":1182,"marks":1183,"data":1184},". Il faut donc choisir une PA avant cette date.",[],{},{"nodeType":585,"data":1186,"content":1187},{},[1188],{"nodeType":58,"data":1189,"content":1190},{},[1191,1196,1200,1205],{"nodeType":62,"value":1192,"marks":1193,"data":1195},"1er septembre 2027",[1194],{"type":274},{},{"nodeType":62,"value":1197,"marks":1198,"data":1199}," : vous devrez obligatoirement ",[],{},{"nodeType":62,"value":1201,"marks":1202,"data":1204},"émettre des factures électroniques",[1203],{"type":274},{},{"nodeType":62,"value":570,"marks":1206,"data":1207},[],{},{"nodeType":58,"data":1209,"content":1210},{},[1211,1214,1219],{"nodeType":62,"value":926,"marks":1212,"data":1213},[],{},{"nodeType":62,"value":930,"marks":1215,"data":1218},[1216,1217],{"type":75},{"type":274},{},{"nodeType":62,"value":1220,"marks":1221,"data":1222}," : la transmission des données à l’administration (e-reporting) suit le même calendrier.",[],{},{"nodeType":111,"data":1224,"content":1225},{},[1226],{"nodeType":62,"value":1227,"marks":1228,"data":1229},"Les risques en cas de non-respect des obligations de facturation électronique",[],{},{"nodeType":58,"data":1231,"content":1232},{},[1233],{"nodeType":62,"value":1234,"marks":1235,"data":1236},"Si vous ne respectez pas le calendrier mis en place pour la facturation électronique, vous vous exposez à des amendes : ",[],{},{"nodeType":581,"data":1238,"content":1239},{},[1240,1255,1270],{"nodeType":585,"data":1241,"content":1242},{},[1243],{"nodeType":58,"data":1244,"content":1245},{},[1246,1251],{"nodeType":62,"value":1247,"marks":1248,"data":1250},"50 € par facture non émise au format électronique",[1249],{"type":274},{},{"nodeType":62,"value":1252,"marks":1253,"data":1254},", dans la limite de 15 000 € par année civile.",[],{},{"nodeType":585,"data":1256,"content":1257},{},[1258],{"nodeType":58,"data":1259,"content":1260},{},[1261,1266],{"nodeType":62,"value":1262,"marks":1263,"data":1265},"500 € par transmission de données non réalisée (e-reporting)",[1264],{"type":274},{},{"nodeType":62,"value":1267,"marks":1268,"data":1269},", également plafonnée à 15 000 € par année civile.",[],{},{"nodeType":585,"data":1271,"content":1272},{},[1273,1281],{"nodeType":58,"data":1274,"content":1275},{},[1276],{"nodeType":62,"value":1277,"marks":1278,"data":1280},"En cas d’absence de plateforme agréée pour recevoir vos factures :",[1279],{"type":274},{},{"nodeType":581,"data":1282,"content":1283},{},[1284,1298,1313],{"nodeType":585,"data":1285,"content":1286},{},[1287],{"nodeType":58,"data":1288,"content":1289},{},[1290,1295],{"nodeType":62,"value":1291,"marks":1292,"data":1294},"500 € après un premier délai de 3 mois",[1293],{"type":274},{},{"nodeType":62,"value":610,"marks":1296,"data":1297},[],{},{"nodeType":585,"data":1299,"content":1300},{},[1301],{"nodeType":58,"data":1302,"content":1303},{},[1304,1308],{"nodeType":62,"value":1305,"marks":1306,"data":1307},"puis ",[],{},{"nodeType":62,"value":1309,"marks":1310,"data":1312},"1 000 € après 3 mois supplémentaires ;",[1311],{"type":274},{},{"nodeType":585,"data":1314,"content":1315},{},[1316],{"nodeType":58,"data":1317,"content":1318},{},[1319,1323,1328,1332],{"nodeType":62,"value":1320,"marks":1321,"data":1322},"puis",[],{},{"nodeType":62,"value":1324,"marks":1325,"data":1327}," 1 000 € tous les 3 mois ",[1326],{"type":274},{},{"nodeType":62,"value":1329,"marks":1330,"data":1331},"tant que la situation n’est pas régularisée",[],{},{"nodeType":62,"value":570,"marks":1333,"data":1335},[1334],{"type":274},{},{"nodeType":58,"data":1337,"content":1338},{},[1339],{"nodeType":62,"value":1340,"marks":1341,"data":1342},"Au-delà des amendes, le principal risque est opérationnel : vous pourriez ne plus être en mesure de recevoir des factures valides ou de facturer vos clients professionnels.",[],{},{"nodeType":263,"data":1344,"content":1345},{},[1346],{"nodeType":62,"value":1347,"marks":1348,"data":1349},"Comment se préparer concrètement à la réforme en tant qu’auto-entrepreneur ?",[],{},{"nodeType":58,"data":1351,"content":1352},{},[1353,1357,1366],{"nodeType":62,"value":1354,"marks":1355,"data":1356},"La réforme de la facturation électronique approche progressivement. Voici les étapes que nous vous recommandons de suivre pour ",[],{},{"nodeType":67,"data":1358,"content":1360},{"uri":1359},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comment-se-preparer-a-la-facturation-electronique/",[1361],{"nodeType":62,"value":1362,"marks":1363,"data":1365},"vous préparer à la réforme",[1364],{"type":75},{},{"nodeType":62,"value":1367,"marks":1368,"data":1369}," : ",[],{},{"nodeType":111,"data":1371,"content":1372},{},[1373],{"nodeType":62,"value":1374,"marks":1375,"data":1376},"Faire le point sur votre situation actuelle",[],{},{"nodeType":58,"data":1378,"content":1379},{},[1380],{"nodeType":62,"value":1381,"marks":1382,"data":1383},"Avant toute chose, vous devez comprendre dans quelle mesure vous êtes concerné. Posez-vous ces questions :",[],{},{"nodeType":581,"data":1385,"content":1386},{},[1387,1398,1409,1420],{"nodeType":585,"data":1388,"content":1389},{},[1390],{"nodeType":58,"data":1391,"content":1392},{},[1393],{"nodeType":62,"value":1394,"marks":1395,"data":1397},"Avez-vous des clients professionnels (B2B) ?",[1396],{"type":274},{},{"nodeType":585,"data":1399,"content":1400},{},[1401],{"nodeType":58,"data":1402,"content":1403},{},[1404],{"nodeType":62,"value":1405,"marks":1406,"data":1408},"Travaillez-vous uniquement avec des particuliers (B2C) ?",[1407],{"type":274},{},{"nodeType":585,"data":1410,"content":1411},{},[1412],{"nodeType":58,"data":1413,"content":1414},{},[1415],{"nodeType":62,"value":1416,"marks":1417,"data":1419},"Avez-vous des clients à l’étranger ?",[1418],{"type":274},{},{"nodeType":585,"data":1421,"content":1422},{},[1423],{"nodeType":58,"data":1424,"content":1425},{},[1426],{"nodeType":62,"value":1427,"marks":1428,"data":1430},"Êtes-vous exonéré de TVA pour vos opérations ?",[1429],{"type":274},{},{"nodeType":58,"data":1432,"content":1433},{},[1434],{"nodeType":62,"value":1435,"marks":1436,"data":1437},"Cela vous aidera à déterminer si vous serez concerné par :",[],{},{"nodeType":581,"data":1439,"content":1440},{},[1441,1459],{"nodeType":585,"data":1442,"content":1443},{},[1444],{"nodeType":58,"data":1445,"content":1446},{},[1447,1451,1455],{"nodeType":62,"value":1448,"marks":1449,"data":1450},"l’",[],{},{"nodeType":62,"value":824,"marks":1452,"data":1454},[1453],{"type":274},{},{"nodeType":62,"value":1456,"marks":1457,"data":1458}," (factures électroniques obligatoires) ;",[],{},{"nodeType":585,"data":1460,"content":1461},{},[1462],{"nodeType":58,"data":1463,"content":1464},{},[1465,1469,1474],{"nodeType":62,"value":1466,"marks":1467,"data":1468},"et/ou l’",[],{},{"nodeType":62,"value":1470,"marks":1471,"data":1473},"e-reporting",[1472],{"type":274},{},{"nodeType":62,"value":1475,"marks":1476,"data":1477}," (transmission de données).",[],{},{"nodeType":111,"data":1479,"content":1480},{},[1481],{"nodeType":62,"value":1482,"marks":1483,"data":1484},"Vérifier ou faire évoluer votre outil de facturation",[],{},{"nodeType":58,"data":1486,"content":1487},{},[1488,1492,1501],{"nodeType":62,"value":1489,"marks":1490,"data":1491},"Si vous utilisez aujourd’hui Word, Excel, ou des ",[],{},{"nodeType":67,"data":1493,"content":1495},{"uri":1494},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-electronique-vs-pdf/",[1496],{"nodeType":62,"value":1497,"marks":1498,"data":1500},"factures PDF",[1499],{"type":75},{},{"nodeType":62,"value":1502,"marks":1503,"data":1504}," manuelles, un changement sera obligatoire.",[],{},{"nodeType":58,"data":1506,"content":1507},{},[1508,1512,1517,1527],{"nodeType":62,"value":1509,"marks":1510,"data":1511},"Vous devez ",[],{},{"nodeType":62,"value":1513,"marks":1514,"data":1516},"vérifier si votre outil actuel sera compatible avec la réforme ou envisager de passer à un ",[1515],{"type":274},{},{"nodeType":67,"data":1518,"content":1520},{"uri":1519},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciel-comptabilite-auto-entrepreneur/",[1521],{"nodeType":62,"value":1522,"marks":1523,"data":1526},"logiciel adapté",[1524,1525],{"type":75},{"type":274},{},{"nodeType":62,"value":1528,"marks":1529,"data":1530},". L’objectif étant d’éviter une transition dans l’urgence à quelques jours du passage à la facturation électronique et vous permettre de vous familiariser avec l’outil en amont.",[],{},{"nodeType":111,"data":1532,"content":1533},{},[1534],{"nodeType":62,"value":1535,"marks":1536,"data":1537},"Choisir une plateforme agréée (PA) ou une solution compatible",[],{},{"nodeType":58,"data":1539,"content":1540},{},[1541],{"nodeType":62,"value":1542,"marks":1543,"data":1544},"Pour émettre et recevoir vos factures au format électronique, deux options s’offrent à vous : ",[],{},{"nodeType":581,"data":1546,"content":1547},{},[1548,1563],{"nodeType":585,"data":1549,"content":1550},{},[1551],{"nodeType":58,"data":1552,"content":1553},{},[1554,1559],{"nodeType":62,"value":1555,"marks":1556,"data":1558},"Utiliser directement une plateforme agréée (PA)",[1557],{"type":274},{},{"nodeType":62,"value":1560,"marks":1561,"data":1562}," parmi celles de la liste disponible sur le site des impôts.",[],{},{"nodeType":585,"data":1564,"content":1565},{},[1566],{"nodeType":58,"data":1567,"content":1568},{},[1569,1574],{"nodeType":62,"value":1570,"marks":1571,"data":1573},"Passer par un logiciel connecté à une PA",[1572],{"type":274},{},{"nodeType":62,"value":1575,"marks":1576,"data":1577}," (un opérateur de dématérialisation, aussi appelée solution compatible).",[],{},{"nodeType":58,"data":1579,"content":1580},{},[1581],{"nodeType":62,"value":1582,"marks":1583,"data":1584},"Prenez le temps de comparer les solutions disponibles et leurs tarifs, de vérifier leur conformité et de tester leur fonctionnement.",[],{},{"nodeType":111,"data":1586,"content":1587},{},[1588],{"nodeType":62,"value":1589,"marks":1590,"data":1591},"Mettre à jour vos pratiques de facturation",[],{},{"nodeType":58,"data":1593,"content":1594},{},[1595,1599,1604,1614],{"nodeType":62,"value":1596,"marks":1597,"data":1598},"La réforme s’accompagne de nouvelles exigences, telles que le respect des formats électroniques imposés, mais également l’intégration de ",[],{},{"nodeType":62,"value":1600,"marks":1601,"data":1603},"nouvelles ",[1602],{"type":274},{},{"nodeType":67,"data":1605,"content":1607},{"uri":1606},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/les-mentions-obligatoires-sur-vos-factures/",[1608],{"nodeType":62,"value":1609,"marks":1610,"data":1613},"mentions obligatoires sur vos factures",[1611,1612],{"type":75},{"type":274},{},{"nodeType":62,"value":1615,"marks":1616,"data":1617}," : ",[],{},{"nodeType":581,"data":1619,"content":1620},{},[1621,1644,1654,1676],{"nodeType":585,"data":1622,"content":1623},{},[1624],{"nodeType":58,"data":1625,"content":1626},{},[1627,1631,1640],{"nodeType":62,"value":1628,"marks":1629,"data":1630},"le numéro de ",[],{},{"nodeType":67,"data":1632,"content":1634},{"uri":1633},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/difference-siret-siren/",[1635],{"nodeType":62,"value":1636,"marks":1637,"data":1639},"SIREN",[1638],{"type":75},{},{"nodeType":62,"value":1641,"marks":1642,"data":1643}," du client ;",[],{},{"nodeType":585,"data":1645,"content":1646},{},[1647],{"nodeType":58,"data":1648,"content":1649},{},[1650],{"nodeType":62,"value":1651,"marks":1652,"data":1653},"la mention de la catégorie de l’opération faisant l’objet de la facture (prestation de services, vente, ou à la fois une vente et une prestation de service distincte) ;",[],{},{"nodeType":585,"data":1655,"content":1656},{},[1657],{"nodeType":58,"data":1658,"content":1659},{},[1660,1664,1673],{"nodeType":62,"value":1661,"marks":1662,"data":1663},"l’adresse complète de livraison du bien, uniquement si elle est différente de l’",[],{},{"nodeType":67,"data":1665,"content":1667},{"uri":1666},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/adresse-de-facturation/",[1668],{"nodeType":62,"value":1669,"marks":1670,"data":1672},"adresse de facturation",[1671],{"type":75},{},{"nodeType":62,"value":1641,"marks":1674,"data":1675},[],{},{"nodeType":585,"data":1677,"content":1678},{},[1679],{"nodeType":58,"data":1680,"content":1681},{},[1682],{"nodeType":62,"value":1683,"marks":1684,"data":1685},"la mention relative à l’option de paiement de la TVA sur les débits le cas échéant.",[],{},{"nodeType":58,"data":1687,"content":1688},{},[1689],{"nodeType":62,"value":1690,"marks":1691,"data":1692},"Anticiper ces changements maintenant vous permettra d’éviter les erreurs plus tard.",[],{},{"nodeType":263,"data":1694,"content":1695},{},[1696],{"nodeType":62,"value":1697,"marks":1698,"data":1699},"Auto-entrepreneur et facturation électronique : comment choisir le bon logiciel de facturation électronique ?",[],{},{"nodeType":58,"data":1701,"content":1702},{},[1703,1707,1712],{"nodeType":62,"value":1704,"marks":1705,"data":1706},"Si vous n’utilisiez pas encore de logiciel de facturation, la réforme de la facturation électronique est le moment idéal pour franchir le pas. En effet, même si ",[],{},{"nodeType":62,"value":1708,"marks":1709,"data":1711},"l’administration n’impose pas l’utilisation d’un logiciel (mais uniquement le recours à une plateforme agréée),",[1710],{"type":274},{},{"nodeType":62,"value":1713,"marks":1714,"data":1715}," s’équiper dès maintenant peut vous faire gagner un temps précieux au quotidien.",[],{},{"nodeType":58,"data":1717,"content":1718},{},[1719],{"nodeType":62,"value":1720,"marks":1721,"data":1722},"En optant pour une solution compatible (reliée à une plateforme agréée), vous ne vous contentez pas de créer des factures : vous pouvez aussi centraliser votre gestion (devis, suivi client, relances, etc.) et automatiser certaines tâches. ",[],{},{"nodeType":58,"data":1724,"content":1725},{},[1726],{"nodeType":62,"value":1727,"marks":1728,"data":1729},"Voici les critères que nous vous conseillons de prendre en compte pour choisir un logiciel adapté : ",[],{},{"nodeType":111,"data":1731,"content":1732},{},[1733],{"nodeType":62,"value":1734,"marks":1735,"data":1736},"Vérifier sa compatibilité avec la réforme",[],{},{"nodeType":58,"data":1738,"content":1739},{},[1740],{"nodeType":62,"value":1741,"marks":1742,"data":1743},"L’outil que vous utilisez actuellement ou que vous souhaitez utiliser doit : ",[],{},{"nodeType":581,"data":1745,"content":1746},{},[1747,1758,1769],{"nodeType":585,"data":1748,"content":1749},{},[1750],{"nodeType":58,"data":1751,"content":1752},{},[1753],{"nodeType":62,"value":1754,"marks":1755,"data":1757},"être compatible avec une plateforme agréée (PA) ;",[1756],{"type":274},{},{"nodeType":585,"data":1759,"content":1760},{},[1761],{"nodeType":58,"data":1762,"content":1763},{},[1764],{"nodeType":62,"value":1765,"marks":1766,"data":1768},"gérer automatiquement e-invoicing + e-reporting ;",[1767],{"type":274},{},{"nodeType":585,"data":1770,"content":1771},{},[1772],{"nodeType":58,"data":1773,"content":1774},{},[1775,1780],{"nodeType":62,"value":1776,"marks":1777,"data":1779},"proposer les formats obligatoires (Factur-X, UBL, CII)",[1778],{"type":274},{},{"nodeType":62,"value":570,"marks":1781,"data":1782},[],{},{"nodeType":58,"data":1784,"content":1785},{},[1786],{"nodeType":62,"value":1787,"marks":1788,"data":1789},"Sans cela, il sera obsolète à compter du 1er septembre 2026.",[],{},{"nodeType":111,"data":1791,"content":1792},{},[1793],{"nodeType":62,"value":1794,"marks":1795,"data":1796},"Privilégier un logiciel simple d’utilisation",[],{},{"nodeType":58,"data":1798,"content":1799},{},[1800],{"nodeType":62,"value":1801,"marks":1802,"data":1803},"Nous vous conseillons de privilégier un outil intuitif et rapide à prendre en main. La transition vers la facturation électronique impose déjà de nouveaux réflexes de gestion, il est donc inutile de s’ajouter la complexité d’un logiciel fastidieux. ",[],{},{"nodeType":111,"data":1805,"content":1806},{},[1807],{"nodeType":62,"value":1808,"marks":1809,"data":1810},"Opter pour une solution qui permet l’automatisation des tâches",[],{},{"nodeType":58,"data":1812,"content":1813},{},[1814],{"nodeType":62,"value":1815,"marks":1816,"data":1817},"Un bon logiciel doit vous faire gagner du temps :",[],{},{"nodeType":581,"data":1819,"content":1820},{},[1821,1832,1843,1854],{"nodeType":585,"data":1822,"content":1823},{},[1824],{"nodeType":58,"data":1825,"content":1826},{},[1827],{"nodeType":62,"value":1828,"marks":1829,"data":1831},"création automatique des factures ;",[1830],{"type":274},{},{"nodeType":585,"data":1833,"content":1834},{},[1835],{"nodeType":58,"data":1836,"content":1837},{},[1838],{"nodeType":62,"value":1839,"marks":1840,"data":1842},"relances clients automatiques ;",[1841],{"type":274},{},{"nodeType":585,"data":1844,"content":1845},{},[1846],{"nodeType":58,"data":1847,"content":1848},{},[1849],{"nodeType":62,"value":1850,"marks":1851,"data":1853},"calculs automatiques (TVA, totaux, etc.) ;",[1852],{"type":274},{},{"nodeType":585,"data":1855,"content":1856},{},[1857],{"nodeType":58,"data":1858,"content":1859},{},[1860],{"nodeType":62,"value":1861,"marks":1862,"data":1864},"export comptable.",[1863],{"type":274},{},{"nodeType":58,"data":1866,"content":1867},{},[1868],{"nodeType":62,"value":1869,"marks":1870,"data":1871},"C’est là que vous gagnerez vraiment en productivité.",[],{},{"nodeType":111,"data":1873,"content":1874},{},[1875],{"nodeType":62,"value":1876,"marks":1877,"data":1878},"Choisir un logiciel avec une gestion complète (devis, factures, avoirs…)",[],{},{"nodeType":58,"data":1880,"content":1881},{},[1882,1886,1891],{"nodeType":62,"value":1883,"marks":1884,"data":1885},"Mieux vaut opter pour un logiciel qui vous permet de gérer vos devis, vos factures, vos avoirs, le suivi de vos paiements et votre livre de recettes dans une même interface pour ",[],{},{"nodeType":62,"value":1887,"marks":1888,"data":1890},"éviter de multiplier les outils",[1889],{"type":274},{},{"nodeType":62,"value":570,"marks":1892,"data":1893},[],{},{"nodeType":111,"data":1895,"content":1896},{},[1897],{"nodeType":62,"value":1898,"marks":1899,"data":1900},"Vérifier la disponibilité du support client et l’accompagnement",[],{},{"nodeType":58,"data":1902,"content":1903},{},[1904],{"nodeType":62,"value":1905,"marks":1906,"data":1907},"Autres points d’importance dans le choix de votre logiciel :",[],{},{"nodeType":581,"data":1909,"content":1910},{},[1911,1922,1933],{"nodeType":585,"data":1912,"content":1913},{},[1914],{"nodeType":58,"data":1915,"content":1916},{},[1917],{"nodeType":62,"value":1918,"marks":1919,"data":1921},"la disponibilité du support ;",[1920],{"type":274},{},{"nodeType":585,"data":1923,"content":1924},{},[1925],{"nodeType":58,"data":1926,"content":1927},{},[1928],{"nodeType":62,"value":1929,"marks":1930,"data":1932},"la présence de guides ou tutoriels ;",[1931],{"type":274},{},{"nodeType":585,"data":1934,"content":1935},{},[1936],{"nodeType":58,"data":1937,"content":1938},{},[1939,1944],{"nodeType":62,"value":1940,"marks":1941,"data":1943},"l’accompagnement à la mise en conformité",[1942],{"type":274},{},{"nodeType":62,"value":570,"marks":1945,"data":1946},[],{},{"nodeType":58,"data":1948,"content":1949},{},[1950],{"nodeType":62,"value":1951,"marks":1952,"data":1953},"Vous serez plus serein pour affronter tous les changements à venir si vous savez que vous pouvez vous adresser à un support/service client.",[],{},{"nodeType":58,"data":1955,"content":1956},{},[1957],{"nodeType":62,"value":1958,"marks":1959,"data":1960},"Vous pouvez bien sûr prendre en compte le prix des différentes solutions, car il y en a pour tous les budgets : de gratuit (mais souvent limité) à plusieurs dizaines d’euros par mois. En bref, ne choisissez pas juste un logiciel « conforme », mais un outil qui améliorera votre gestion. ",[],{},{"nodeType":58,"data":1962,"content":1963},{},[1964,1968,1977],{"nodeType":62,"value":1965,"marks":1966,"data":1967},"👉 Clementine.fr vous propose un ",[],{},{"nodeType":67,"data":1969,"content":1971},{"uri":1970},"https://www.clementine.fr/logiciel-comptabilite/",[1972],{"nodeType":62,"value":1973,"marks":1974,"data":1976},"logiciel de facturation",[1975],{"type":75},{},{"nodeType":62,"value":1978,"marks":1979,"data":1980}," conforme à la réforme de la facturation électronique.",[],{},{"nodeType":263,"data":1982,"content":1983},{},[1984],{"nodeType":62,"value":1985,"marks":1986,"data":1987},"FAQ",[],{},{"nodeType":111,"data":1989,"content":1990},{},[1991],{"nodeType":62,"value":1992,"marks":1993,"data":1994},"Les auto-entrepreneurs sont-ils concernés par la facturation électronique ?",[],{},{"nodeType":58,"data":1996,"content":1997},{},[1998],{"nodeType":62,"value":1999,"marks":2000,"data":2001},"Les auto-entrepreneurs domiciliés en France, assujettis à la TVA et qui réalisent des opérations (achats et ventes de biens, prestations de services) avec d’autres entreprises françaises sont concernés . Seules certaines activités exonérées de TVA peuvent être partiellement exclues.",[],{},{"nodeType":111,"data":2003,"content":2004},{},[2005],{"nodeType":62,"value":2006,"marks":2007,"data":2008},"Dois-je changer de logiciel de facturation ?",[],{},{"nodeType":58,"data":2010,"content":2011},{},[2012],{"nodeType":62,"value":2013,"marks":2014,"data":2015},"Vous pouvez conserver votre logiciel actuel s’il est relié à une plateforme agréée (PA). Dans le cas contraire, vous devrez changer d’outil ou passer par une solution compatible pour continuer à émettre et recevoir des factures électroniques après septembre 2026.",[],{},{"metadata":2017,"sys":2020,"fields":2023},{"tags":2018,"concepts":2019},[],[],{"id":2021,"updatedAt":2022},"64hzQKY1TaFvN1fc290m61","2026-05-20T07:34:49.070Z",{"slug":2024,"title":2025,"cover":2026,"category":2046,"publishedAt":2058,"content":2059},"format-facture-electronique","Format facture électronique : guide des formats clés",{"metadata":2027,"sys":2030,"fields":2037},{"tags":2028,"concepts":2029},[],[],{"space":2031,"id":2033,"type":168,"createdAt":2034,"updatedAt":2034,"environment":2035,"publishedVersion":97,"revision":338,"locale":27},{"sys":2032},{"type":10,"linkType":11,"id":12},"6tn9SU35shCFN9NaAiqZtu","2026-05-20T07:27:21.927Z",{"sys":2036},{"id":19,"type":10,"linkType":20},{"title":2038,"description":2039,"file":2040},"Format facture électronique","Cover article format facture électronique",{"url":2041,"details":2042,"fileName":2045,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/6tn9SU35shCFN9NaAiqZtu/7c36d49eadf8f4d3a819697bdf0ad0bb/format_facture_%C3%83_lectronique.webp",{"size":2043,"image":2044},134494,{"width":400,"height":401},"format facture électronique.webp",{"metadata":2047,"sys":2050,"fields":2057},{"tags":2048,"concepts":2049},[],[],{"space":2051,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":2053,"publishedVersion":45,"revision":338,"contentType":2055,"locale":27},{"sys":2052},{"type":10,"linkType":11,"id":12},{"sys":2054},{"id":19,"type":10,"linkType":20},{"sys":2056},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-20",{"data":2060,"content":2061,"nodeType":54},{},[2062,2078,2085,2092,2099,2125,2141,2148,2155,2191,2207,2227,2233,2277,2284,2323,2339,2346,2382,2400,2407,2419,2443,2450,2457,2503,2510,2517,2529,2562,2569,2576,2583,2599,2606,2622,2655,2679,2686,2702,2735,2742,2749,2756,2779,2818,2825,2832,2839,2855,2888,2895,2902,2937,2944,2971,2977,2984,2991,2998],{"data":2063,"content":2064,"nodeType":58},{},[2065,2069,2074],{"data":2066,"marks":2067,"value":2068,"nodeType":62},{},[],"Factur-X, UBL, CII… derrière ces noms techniques se cachent les trois formats de facture électronique autorisés en France. Avec la réforme de la facturation électronique, impossible d’y échapper : toutes les entreprises devront produire des factures conformes à la norme européenne EN 16931 et utiliser un ",{"data":2070,"marks":2071,"value":2073,"nodeType":62},{},[2072],{"type":274},"format de facture électronique",{"data":2075,"marks":2076,"value":2077,"nodeType":62},{},[]," structuré.",{"data":2079,"content":2080,"nodeType":58},{},[2081],{"data":2082,"marks":2083,"value":2084,"nodeType":62},{},[],"Mais concrètement, à quoi correspondent ces formats ? Quelles sont leurs différences ? Et dans quels cas sont-ils utilisés ? Dans cet article, on vous explique simplement les trois formats de facture électronique, leurs spécificités et dans quels contextes ils sont utilisés.",{"data":2086,"content":2087,"nodeType":263},{},[2088],{"data":2089,"marks":2090,"value":2091,"nodeType":62},{},[],"Format facture électronique : quels sont les 3 formats possibles ?",{"data":2093,"content":2094,"nodeType":111},{},[2095],{"data":2096,"marks":2097,"value":2098,"nodeType":62},{},[],"Universal Business Language (UBL)",{"data":2100,"content":2101,"nodeType":58},{},[2102,2107,2116,2121],{"data":2103,"marks":2104,"value":2106,"nodeType":62},{},[2105],{"type":274},"Le ",{"data":2108,"content":2109,"nodeType":67},{"uri":865},[2110],{"data":2111,"marks":2112,"value":2115,"nodeType":62},{},[2113,2114],{"type":75},{"type":274},"format UBL",{"data":2117,"marks":2118,"value":2120,"nodeType":62},{},[2119],{"type":274}," est un format de facture électronique reposant sur un fichier XML (extensible markup language) structuré",{"data":2122,"marks":2123,"value":2124,"nodeType":62},{},[]," et conçu pour faciliter l’échange de données entre différents systèmes à l’échelle internationale.",{"data":2126,"content":2127,"nodeType":58},{},[2128,2132,2137],{"data":2129,"marks":2130,"value":2131,"nodeType":62},{},[],"Grâce à sa structure très complète et normalisée, il est largement utilisé comme ",{"data":2133,"marks":2134,"value":2136,"nodeType":62},{},[2135],{"type":274},"standard d’interopérabilité dans les échanges commerciaux internationaux entre entreprises",{"data":2138,"marks":2139,"value":2140,"nodeType":62},{},[],", quel que soit leur secteur d’activité.",{"data":2142,"content":2143,"nodeType":58},{},[2144],{"data":2145,"marks":2146,"value":2147,"nodeType":62},{},[],"En revanche, le fichier n’est lisible que par les machines. La lecture par un humain est impossible à moins de passer par un logiciel. Il est donc principalement utilisé dans des environnements fortement automatisés et interconnectés.",{"data":2149,"content":2150,"nodeType":111},{},[2151],{"data":2152,"marks":2153,"value":2154,"nodeType":62},{},[],"Cross Industry Invoice (CII)",{"data":2156,"content":2157,"nodeType":58},{},[2158,2162,2170,2175,2183,2188],{"data":2159,"marks":2160,"value":2106,"nodeType":62},{},[2161],{"type":274},{"data":2163,"content":2164,"nodeType":67},{"uri":880},[2165],{"data":2166,"marks":2167,"value":883,"nodeType":62},{},[2168,2169],{"type":75},{"type":274},{"data":2171,"marks":2172,"value":2174,"nodeType":62},{},[2173],{"type":274}," est un format qui vise à standardiser les échanges de ",{"data":2176,"content":2177,"nodeType":67},{"uri":672},[2178],{"data":2179,"marks":2180,"value":675,"nodeType":62},{},[2181,2182],{"type":75},{"type":274},{"data":2184,"marks":2185,"value":2187,"nodeType":62},{},[2186],{"type":274}," entre entreprises de différents secteurs d’activité et faciliter leur interopérabilité à l’échelle internationale",{"data":2189,"marks":2190,"value":503,"nodeType":62},{},[],{"data":2192,"content":2193,"nodeType":58},{},[2194,2198,2203],{"data":2195,"marks":2196,"value":2197,"nodeType":62},{},[],"Le CII repose sur un ",{"data":2199,"marks":2200,"value":2202,"nodeType":62},{},[2201],{"type":274},"fichier XML unique, entièrement structuré",{"data":2204,"marks":2205,"value":2206,"nodeType":62},{},[],", ce qui permet une intégration directe dans les ERP et les systèmes de gestion. En revanche, il n’est pas lisible directement par un humain sans logiciel adapté, ce qui en fait un format très technique, destiné avant tout aux systèmes informatiques plutôt qu’à la lecture manuelle.",{"data":2208,"content":2209,"nodeType":58},{},[2210,2214,2223],{"data":2211,"marks":2212,"value":2213,"nodeType":62},{},[],"Ce format est particulièrement adapté aux organisations nécessitant un haut niveau d’",{"data":2215,"content":2217,"nodeType":67},{"uri":2216},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/automatisation-comptable/",[2218],{"data":2219,"marks":2220,"value":2222,"nodeType":62},{},[2221],{"type":75},"automatisation",{"data":2224,"marks":2225,"value":2226,"nodeType":62},{},[]," et une exploitation avancée des données de facturation, notamment les grandes entreprises ou celles évoluant dans des environnements complexes et multi-systèmes.",{"data":2228,"content":2229,"nodeType":111},{},[2230],{"data":2231,"marks":2232,"value":906,"nodeType":62},{},[],{"data":2234,"content":2235,"nodeType":58},{},[2236,2239,2246,2250,2255,2259,2264,2268,2273],{"data":2237,"marks":2238,"value":78,"nodeType":62},{},[],{"data":2240,"content":2241,"nodeType":67},{"uri":903},[2242],{"data":2243,"marks":2244,"value":906,"nodeType":62},{},[2245],{"type":75},{"data":2247,"marks":2248,"value":2249,"nodeType":62},{},[]," est un",{"data":2251,"marks":2252,"value":2254,"nodeType":62},{},[2253],{"type":274}," format de facture électronique hybride",{"data":2256,"marks":2257,"value":2258,"nodeType":62},{},[]," qui combine un fichier PDF lisible par l’humain (",{"data":2260,"marks":2261,"value":2263,"nodeType":62},{},[2262],{"type":274},"PDF/A3",{"data":2265,"marks":2266,"value":2267,"nodeType":62},{},[],") et un fichier de données structurées au ",{"data":2269,"marks":2270,"value":2272,"nodeType":62},{},[2271],{"type":274},"format XML",{"data":2274,"marks":2275,"value":2276,"nodeType":62},{},[]," lisible par les systèmes informatiques. Il a été développé conjointement par la France et l’Allemagne.",{"data":2278,"content":2279,"nodeType":58},{},[2280],{"data":2281,"marks":2282,"value":2283,"nodeType":62},{},[],"Ce format a la particularité d’offrir une double lecture : le PDF permet une consultation simple et immédiate de la facture par l’humain, tandis que le fichier XML intégré contient toutes les données nécessaires à son traitement automatisé par les logiciels et les plateformes de dématérialisation.",{"data":2285,"content":2286,"nodeType":58},{},[2287,2291,2296,2300,2309,2313,2320],{"data":2288,"marks":2289,"value":2290,"nodeType":62},{},[],"Factur-X est particulièrement adapté aux ",{"data":2292,"marks":2293,"value":2295,"nodeType":62},{},[2294],{"type":274},"TPE et PME",{"data":2297,"marks":2298,"value":2299,"nodeType":62},{},[],", car il est simple à mettre en place, largement compatible avec les ",{"data":2301,"content":2303,"nodeType":67},{"uri":2302},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciel-de-facturation-obligatoire/",[2304],{"data":2305,"marks":2306,"value":2308,"nodeType":62},{},[2307],{"type":75},"logiciels de facturation",{"data":2310,"marks":2311,"value":2312,"nodeType":62},{},[]," du marché et ne nécessite pas d’infrastructure technique complexe. Il représente souvent le point d’entrée le plus accessible vers la ",{"data":2314,"content":2315,"nodeType":67},{"uri":1359},[2316],{"data":2317,"marks":2318,"value":443,"nodeType":62},{},[2319],{"type":75},{"data":2321,"marks":2322,"value":570,"nodeType":62},{},[],{"data":2324,"content":2325,"nodeType":58},{},[2326,2330,2335],{"data":2327,"marks":2328,"value":2329,"nodeType":62},{},[],"En revanche, ",{"data":2331,"marks":2332,"value":2334,"nodeType":62},{},[2333],{"type":274},"sa structure reste plus limitée que celle des formats entièrement structurés, comme UBL ou CII, notamment en termes de richesse de données",{"data":2336,"marks":2337,"value":2338,"nodeType":62},{},[],". Il peut également présenter un risque de désynchronisation si le fichier PDF et le fichier XML ne sont pas correctement générés ensemble.",{"data":2340,"content":2341,"nodeType":263},{},[2342],{"data":2343,"marks":2344,"value":2345,"nodeType":62},{},[],"Quels outils et solutions permettent de gérer les formats de facture électronique ?",{"data":2347,"content":2348,"nodeType":58},{},[2349,2353,2361,2365,2370,2374,2379],{"data":2350,"marks":2351,"value":2352,"nodeType":62},{},[],"Avec la ",{"data":2354,"content":2355,"nodeType":67},{"uri":789},[2356],{"data":2357,"marks":2358,"value":2360,"nodeType":62},{},[2359],{"type":75},"réforme de la facturation électronique",{"data":2362,"marks":2363,"value":2364,"nodeType":62},{},[],", toutes les entreprises concernées devront ",{"data":2366,"marks":2367,"value":2369,"nodeType":62},{},[2368],{"type":274},"produire et transmettre leurs factures dans un format structuré",{"data":2371,"marks":2372,"value":2373,"nodeType":62},{},[]," (Factur-X, UBL ou CII) et ",{"data":2375,"marks":2376,"value":2378,"nodeType":62},{},[2377],{"type":274},"passer par une plateforme agréée (PA)",{"data":2380,"marks":2381,"value":570,"nodeType":62},{},[],{"data":2383,"content":2384,"nodeType":58},{},[2385,2389,2397],{"data":2386,"marks":2387,"value":2388,"nodeType":62},{},[],"Mais attention : cela ne signifie pas que l’utilisation d’un ",{"data":2390,"content":2391,"nodeType":67},{"uri":2302},[2392],{"data":2393,"marks":2394,"value":2396,"nodeType":62},{},[2395],{"type":75},"logiciel de facturation est obligatoire",{"data":2398,"marks":2399,"value":570,"nodeType":62},{},[],{"data":2401,"content":2402,"nodeType":111},{},[2403],{"data":2404,"marks":2405,"value":2406,"nodeType":62},{},[],"Logiciel de facturation : une solution, pas une obligation",{"data":2408,"content":2409,"nodeType":58},{},[2410,2415],{"data":2411,"marks":2412,"value":2414,"nodeType":62},{},[2413],{"type":274},"La réglementation n’impose pas aux entreprises d’utiliser un logiciel de facturation, mais les oblige à recevoir et à transmettre leurs factures via une plateforme agréée.",{"data":2416,"marks":2417,"value":2418,"nodeType":62},{},[]," ",{"data":2420,"content":2421,"nodeType":58},{},[2422,2426,2431,2434,2439],{"data":2423,"marks":2424,"value":2425,"nodeType":62},{},[],"Lorsqu’une entreprise utilise un logiciel de facturation, celui-ci doit être compatible avec la réforme, c’est-à-dire ",{"data":2427,"marks":2428,"value":2430,"nodeType":62},{},[2429],{"type":274},"avoir la qualification de plateforme agréée",{"data":2432,"marks":2433,"value":762,"nodeType":62},{},[],{"data":2435,"marks":2436,"value":2438,"nodeType":62},{},[2437],{"type":274},"ou être connecté à une PA (c’est-à-dire être une solution compatible)",{"data":2440,"marks":2441,"value":2442,"nodeType":62},{},[]," pour générer des formats conformes et transmettre les factures vers une PA. ",{"data":2444,"content":2445,"nodeType":58},{},[2446],{"data":2447,"marks":2448,"value":2449,"nodeType":62},{},[],"Dans ce cas, le logiciel crée la facture et la plateforme agréée contrôle le format, assure la transmission au client et envoie les données à l’administration fiscale. ",{"data":2451,"content":2452,"nodeType":58},{},[2453],{"data":2454,"marks":2455,"value":2456,"nodeType":62},{},[],"Dans le cas où une entreprise n’utilise pas de logiciel de facturation, elle doit transmettre elle-même la facture à la PA qu’elle a choisie : ",{"data":2458,"content":2459,"nodeType":581},{},[2460,2475,2489],{"data":2461,"content":2462,"nodeType":585},{},[2463],{"data":2464,"content":2465,"nodeType":58},{},[2466,2471],{"data":2467,"marks":2468,"value":2470,"nodeType":62},{},[2469],{"type":274},"En déposant un document lisible type PDF",{"data":2472,"marks":2473,"value":2474,"nodeType":62},{},[],", la plateforme se chargera d’extraire les données afin de créer une facture électronique. ",{"data":2476,"content":2477,"nodeType":585},{},[2478],{"data":2479,"content":2480,"nodeType":58},{},[2481,2486],{"data":2482,"marks":2483,"value":2485,"nodeType":62},{},[2484],{"type":274},"En saisissant les données directement sur la plateforme",{"data":2487,"marks":2488,"value":570,"nodeType":62},{},[],{"data":2490,"content":2491,"nodeType":585},{},[2492],{"data":2493,"content":2494,"nodeType":58},{},[2495,2500],{"data":2496,"marks":2497,"value":2499,"nodeType":62},{},[2498],{"type":274},"En créant directement sur la plateforme la facture au format structuré",{"data":2501,"marks":2502,"value":570,"nodeType":62},{},[],{"data":2504,"content":2505,"nodeType":58},{},[2506],{"data":2507,"marks":2508,"value":2509,"nodeType":62},{},[],"Cette solution est toutefois moins automatisée et peut être plus chronophage en cas de volume important de factures.",{"data":2511,"content":2512,"nodeType":111},{},[2513],{"data":2514,"marks":2515,"value":2516,"nodeType":62},{},[],"Comment les outils gèrent-ils les formats de facturation électronique ? ",{"data":2518,"content":2519,"nodeType":58},{},[2520,2525],{"data":2521,"marks":2522,"value":2524,"nodeType":62},{},[2523],{"type":274},"Les formats Factur-X, UBL et CII ne sont pas choisis manuellement à chaque facture",{"data":2526,"marks":2527,"value":2528,"nodeType":62},{},[],". Ils sont générés et interprétés automatiquement par les outils utilisés : ",{"data":2530,"content":2531,"nodeType":581},{},[2532,2542,2552],{"data":2533,"content":2534,"nodeType":585},{},[2535],{"data":2536,"content":2537,"nodeType":58},{},[2538],{"data":2539,"marks":2540,"value":2541,"nodeType":62},{},[],"Une solution compatible ou une PA génère directement un format structuré adapté (Factur-X, UBL ou CII).",{"data":2543,"content":2544,"nodeType":585},{},[2545],{"data":2546,"content":2547,"nodeType":58},{},[2548],{"data":2549,"marks":2550,"value":2551,"nodeType":62},{},[],"Une plateforme agréée (PA) est capable de lire ces formats, de vérifier leur conformité et de les transmettre.",{"data":2553,"content":2554,"nodeType":585},{},[2555],{"data":2556,"content":2557,"nodeType":58},{},[2558],{"data":2559,"marks":2560,"value":2561,"nodeType":62},{},[],"En l’absence de logiciel, la plateforme peut également permettre de créer ou convertir une facture en format électronique à partir de données saisies ou d’un document importé.",{"data":2563,"content":2564,"nodeType":58},{},[2565],{"data":2566,"marks":2567,"value":2568,"nodeType":62},{},[],"Ainsi, la gestion des formats repose avant tout sur la capacité des outils à produire, lire et transmettre ces standards.",{"data":2570,"content":2571,"nodeType":263},{},[2572],{"data":2573,"marks":2574,"value":2575,"nodeType":62},{},[],"Format facture électronique (Factur-X, UBL, CII) : quel format choisir selon votre profil ?",{"data":2577,"content":2578,"nodeType":58},{},[2579],{"data":2580,"marks":2581,"value":2582,"nodeType":62},{},[],"Il n’existe pas de « meilleur » format de facture électronique. Le choix entre Factur-X, UBL et CII dépend avant tout de la taille de votre entreprise, de votre niveau d’équipement et de votre volume de facturation.",{"data":2584,"content":2585,"nodeType":58},{},[2586,2590,2595],{"data":2587,"marks":2588,"value":2589,"nodeType":62},{},[],"En pratique, ",{"data":2591,"marks":2592,"value":2594,"nodeType":62},{},[2593],{"type":274},"ce choix est rarement direct",{"data":2596,"marks":2597,"value":2598,"nodeType":62},{},[]," : il dépend surtout des outils utilisés (logiciel de facturation, ERP ou plateforme agréée), qui imposent généralement un ou plusieurs formats compatibles.",{"data":2600,"content":2601,"nodeType":111},{},[2602],{"data":2603,"marks":2604,"value":2605,"nodeType":62},{},[],"Freelance/micro-entreprise : Factur-X",{"data":2607,"content":2608,"nodeType":58},{},[2609,2613,2618],{"data":2610,"marks":2611,"value":2612,"nodeType":62},{},[],"Pour les indépendants et micro-entreprises, ",{"data":2614,"marks":2615,"value":2617,"nodeType":62},{},[2616],{"type":274},"le format Factur-X est généralement le plus adapté",{"data":2619,"marks":2620,"value":2621,"nodeType":62},{},[],". Pourquoi ? Simplement car : ",{"data":2623,"content":2624,"nodeType":581},{},[2625,2635,2645],{"data":2626,"content":2627,"nodeType":585},{},[2628],{"data":2629,"content":2630,"nodeType":58},{},[2631],{"data":2632,"marks":2633,"value":2634,"nodeType":62},{},[],"Il est simple à mettre en place.",{"data":2636,"content":2637,"nodeType":585},{},[2638],{"data":2639,"content":2640,"nodeType":58},{},[2641],{"data":2642,"marks":2643,"value":2644,"nodeType":62},{},[],"Il combine un PDF lisible par l’humain et des données structurées lisibles par les machines.",{"data":2646,"content":2647,"nodeType":585},{},[2648],{"data":2649,"content":2650,"nodeType":58},{},[2651],{"data":2652,"marks":2653,"value":2654,"nodeType":62},{},[],"Il ne nécessite pas d’intégration technique complexe.",{"data":2656,"content":2657,"nodeType":58},{},[2658,2662,2667,2671,2676],{"data":2659,"marks":2660,"value":2661,"nodeType":62},{},[],"Ce format est particulièrement recommandé en cas de ",{"data":2663,"marks":2664,"value":2666,"nodeType":62},{},[2665],{"type":274},"faible volume de factures",{"data":2668,"marks":2669,"value":2670,"nodeType":62},{},[]," et d’",{"data":2672,"marks":2673,"value":2675,"nodeType":62},{},[2674],{"type":274},"absence de système comptable avancé",{"data":2677,"marks":2678,"value":570,"nodeType":62},{},[],{"data":2680,"content":2681,"nodeType":111},{},[2682],{"data":2683,"marks":2684,"value":2685,"nodeType":62},{},[],"TPE/PME : Factur-X en priorité",{"data":2687,"content":2688,"nodeType":58},{},[2689,2693,2698],{"data":2690,"marks":2691,"value":2692,"nodeType":62},{},[],"Pour les TPE et PME, ",{"data":2694,"marks":2695,"value":2697,"nodeType":62},{},[2696],{"type":274},"le format Factur-X reste également la solution la plus équilibrée dans la majorité des cas",{"data":2699,"marks":2700,"value":2701,"nodeType":62},{},[],". Il permet de : ",{"data":2703,"content":2704,"nodeType":581},{},[2705,2715,2725],{"data":2706,"content":2707,"nodeType":585},{},[2708],{"data":2709,"content":2710,"nodeType":58},{},[2711],{"data":2712,"marks":2713,"value":2714,"nodeType":62},{},[],"simplifier la gestion des factures ;",{"data":2716,"content":2717,"nodeType":585},{},[2718],{"data":2719,"content":2720,"nodeType":58},{},[2721],{"data":2722,"marks":2723,"value":2724,"nodeType":62},{},[],"limiter les erreurs de saisie ;",{"data":2726,"content":2727,"nodeType":585},{},[2728],{"data":2729,"content":2730,"nodeType":58},{},[2731],{"data":2732,"marks":2733,"value":2734,"nodeType":62},{},[],"rester compatible avec les principaux outils du marché.",{"data":2736,"content":2737,"nodeType":58},{},[2738],{"data":2739,"marks":2740,"value":2741,"nodeType":62},{},[],"En revanche, certaines entreprises équipées d’un ERP peuvent envisager d’autres formats (UBL, par exemple).",{"data":2743,"content":2744,"nodeType":111},{},[2745],{"data":2746,"marks":2747,"value":2748,"nodeType":62},{},[],"ETI/grandes entreprises : UBL ou CII",{"data":2750,"content":2751,"nodeType":58},{},[2752],{"data":2753,"marks":2754,"value":2755,"nodeType":62},{},[],"Pour les entreprises de taille intermédiaire et les grandes structures, les besoins sont plus complexes, notamment en termes de volume et d’automatisation. ",{"data":2757,"content":2758,"nodeType":58},{},[2759,2763,2767,2771,2775],{"data":2760,"marks":2761,"value":2762,"nodeType":62},{},[],"Les formats les plus adaptés sont ",{"data":2764,"marks":2765,"value":868,"nodeType":62},{},[2766],{"type":274},{"data":2768,"marks":2769,"value":2770,"nodeType":62},{},[]," (Universal Business Language) ou ",{"data":2772,"marks":2773,"value":883,"nodeType":62},{},[2774],{"type":274},{"data":2776,"marks":2777,"value":2778,"nodeType":62},{},[]," (Cross Industry Invoice). Pourquoi ? Car ils permettent : ",{"data":2780,"content":2781,"nodeType":581},{},[2782,2793,2804],{"data":2783,"content":2784,"nodeType":585},{},[2785],{"data":2786,"content":2787,"nodeType":58},{},[2788],{"data":2789,"marks":2790,"value":2792,"nodeType":62},{},[2791],{"type":274},"une gestion de volumes élevés de factures ;",{"data":2794,"content":2795,"nodeType":585},{},[2796],{"data":2797,"content":2798,"nodeType":58},{},[2799],{"data":2800,"marks":2801,"value":2803,"nodeType":62},{},[2802],{"type":274},"une automatisation avancée des flux comptables ;",{"data":2805,"content":2806,"nodeType":585},{},[2807],{"data":2808,"content":2809,"nodeType":58},{},[2810,2815],{"data":2811,"marks":2812,"value":2814,"nodeType":62},{},[2813],{"type":274},"l’intégration directe dans les ERP",{"data":2816,"marks":2817,"value":570,"nodeType":62},{},[],{"data":2819,"content":2820,"nodeType":58},{},[2821],{"data":2822,"marks":2823,"value":2824,"nodeType":62},{},[],"La différence principale entre ces deux formats est que le format UBL est davantage utilisé dans un contexte international et le format CII est souvent privilégié dans des environnements industriels. ",{"data":2826,"content":2827,"nodeType":58},{},[2828],{"data":2829,"marks":2830,"value":2831,"nodeType":62},{},[],"Dans ces contextes, la priorité est donnée à l’automatisation et à la réduction des traitements manuels.",{"data":2833,"content":2834,"nodeType":111},{},[2835],{"data":2836,"marks":2837,"value":2838,"nodeType":62},{},[],"Entreprises avec activité internationale : UBL",{"data":2840,"content":2841,"nodeType":58},{},[2842,2846,2851],{"data":2843,"marks":2844,"value":2845,"nodeType":62},{},[],"Pour les entreprises travaillant à l’international, le format ",{"data":2847,"marks":2848,"value":2850,"nodeType":62},{},[2849],{"type":274},"UBL ",{"data":2852,"marks":2853,"value":2854,"nodeType":62},{},[],"est généralement le plus adapté. Ses avantages sont variés :",{"data":2856,"content":2857,"nodeType":581},{},[2858,2868,2878],{"data":2859,"content":2860,"nodeType":585},{},[2861],{"data":2862,"content":2863,"nodeType":58},{},[2864],{"data":2865,"marks":2866,"value":2867,"nodeType":62},{},[],"standard largement reconnu à l’échelle mondiale ;",{"data":2869,"content":2870,"nodeType":585},{},[2871],{"data":2872,"content":2873,"nodeType":58},{},[2874],{"data":2875,"marks":2876,"value":2877,"nodeType":62},{},[],"excellente interopérabilité entre systèmes ;",{"data":2879,"content":2880,"nodeType":585},{},[2881],{"data":2882,"content":2883,"nodeType":58},{},[2884],{"data":2885,"marks":2886,"value":2887,"nodeType":62},{},[],"facilité d’échange entre différents pays et partenaires.",{"data":2889,"content":2890,"nodeType":111},{},[2891],{"data":2892,"marks":2893,"value":2894,"nodeType":62},{},[],"E-commerce/retail/logistique : CII ou UBL",{"data":2896,"content":2897,"nodeType":58},{},[2898],{"data":2899,"marks":2900,"value":2901,"nodeType":62},{},[],"Les entreprises du e-commerce, du retail ou de la logistique traitent souvent des volumes importants et des données complexes. Elles privilégient généralement :",{"data":2903,"content":2904,"nodeType":581},{},[2905,2919],{"data":2906,"content":2907,"nodeType":585},{},[2908],{"data":2909,"content":2910,"nodeType":58},{},[2911,2915],{"data":2912,"marks":2913,"value":883,"nodeType":62},{},[2914],{"type":274},{"data":2916,"marks":2917,"value":2918,"nodeType":62},{},[],", pour sa capacité à structurer des données détaillées ;",{"data":2920,"content":2921,"nodeType":585},{},[2922],{"data":2923,"content":2924,"nodeType":58},{},[2925,2929,2933],{"data":2926,"marks":2927,"value":2928,"nodeType":62},{},[],"ou ",{"data":2930,"marks":2931,"value":868,"nodeType":62},{},[2932],{"type":274},{"data":2934,"marks":2935,"value":2936,"nodeType":62},{},[],", pour son interopérabilité internationale.",{"data":2938,"content":2939,"nodeType":58},{},[2940],{"data":2941,"marks":2942,"value":2943,"nodeType":62},{},[],"Ces formats permettent de gérer efficacement les commandes multiples, les informations logistiques et les flux automatisés entre systèmes.",{"data":2945,"content":2946,"nodeType":58},{},[2947,2950,2954,2957,2968],{"data":2948,"marks":2949,"value":745,"nodeType":62},{},[],{"data":2951,"marks":2952,"value":749,"nodeType":62},{},[2953],{"type":274},{"data":2955,"marks":2956,"value":754,"nodeType":62},{},[],{"data":2958,"content":2959,"nodeType":67},{"uri":759},[2960,2963],{"data":2961,"marks":2962,"value":762,"nodeType":62},{},[],{"data":2964,"marks":2965,"value":766,"nodeType":62},{},[2966,2967],{"type":75},{"type":274},{"data":2969,"marks":2970,"value":570,"nodeType":62},{},[],{"data":2972,"content":2973,"nodeType":263},{},[2974],{"data":2975,"marks":2976,"value":1985,"nodeType":62},{},[],{"data":2978,"content":2979,"nodeType":111},{},[2980],{"data":2981,"marks":2982,"value":2983,"nodeType":62},{},[],"Quels sont les 3 formats de facture électronique ?",{"data":2985,"content":2986,"nodeType":58},{},[2987],{"data":2988,"marks":2989,"value":2990,"nodeType":62},{},[],"Les 3 formats de facture électronique sont : UBL, Factur-X et CII. ",{"data":2992,"content":2993,"nodeType":111},{},[2994],{"data":2995,"marks":2996,"value":2997,"nodeType":62},{},[],"Qui est concerné par la réforme de la facturation électronique ?",{"data":2999,"content":3000,"nodeType":58},{},[3001,3005,3013],{"data":3002,"marks":3003,"value":3004,"nodeType":62},{},[],"Toutes les entreprises domiciliées en France, assujetties à la TVA française et qui réalisent des opérations (achats et ventes de biens, prestations de services) avec d’autres entreprises françaises sont ",{"data":3006,"content":3007,"nodeType":67},{"uri":999},[3008],{"data":3009,"marks":3010,"value":3012,"nodeType":62},{},[3011],{"type":75},"concernées",{"data":3014,"marks":3015,"value":570,"nodeType":62},{},[],{"metadata":3017,"sys":3020,"fields":3023},{"tags":3018,"concepts":3019},[],[],{"id":3021,"updatedAt":3022},"5Lnaeyy1SVzdinzUMAzFn5","2026-05-22T08:13:43.671Z",{"slug":3024,"title":3025,"cover":3026,"category":3046,"publishedAt":3058,"content":3059},"qui-est-concerne-par-la-facturation-electronique","Qui est concerné par la facturation électronique en 2026 ? ",{"metadata":3027,"sys":3030,"fields":3037},{"tags":3028,"concepts":3029},[],[],{"space":3031,"id":3033,"type":168,"createdAt":3034,"updatedAt":3034,"environment":3035,"publishedVersion":337,"revision":338,"locale":27},{"sys":3032},{"type":10,"linkType":11,"id":12},"5YwHZyTH34VCo4HR72kI5Q","2026-05-19T07:29:51.926Z",{"sys":3036},{"id":19,"type":10,"linkType":20},{"title":3038,"description":3039,"file":3040},"Qui est concerné par la facturation électronique","Cover article qui est concerné par la facturation électronique",{"url":3041,"details":3042,"fileName":3045,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/5YwHZyTH34VCo4HR72kI5Q/4a40b904e3ac7bd1a81adcfe18bf3c58/qui_est_concern%C3%83__par_la_facturation_%C3%83_lectronique.webp",{"size":3043,"image":3044},138876,{"width":400,"height":401},"qui est concerné par la facturation électronique.webp",{"metadata":3047,"sys":3050,"fields":3057},{"tags":3048,"concepts":3049},[],[],{"space":3051,"id":410,"type":14,"createdAt":411,"updatedAt":411,"environment":3053,"publishedVersion":45,"revision":338,"contentType":3055,"locale":27},{"sys":3052},{"type":10,"linkType":11,"id":12},{"sys":3054},{"id":19,"type":10,"linkType":20},{"sys":3056},{"type":10,"linkType":25,"id":416},{"title":418,"slug":419,"metaTitle":420,"metaDescription":421},"2026-05-19",{"nodeType":54,"data":3060,"content":3061},{},[3062,3078,3094,3101,3108,3133,3168,3180,3207,3214,3235,3243,3290,3297,3324,3331,3392,3399,3441,3448,3473,3480,3496,3503,3527,3534,3550,3557,3581,3597,3604,3616,3631,3655,3662,3669,3722,3786,3802,3826,3833,3877,3892,3925,3941,3956,3983,3990,4025,4032,4076,4114,4121,4128,4161,4301,4309,4372,4387,4394,4418,4425,4450,4457,4481,4488,4512,4519,4526,4566,4573,4607,4614,4653,4668,4675,4737,4744,4764,4783,4790,4797,4829,4836,4851,4858,4882,4889,4914,4921,4945,4952,4976,4983,4999,5006,5034,5041,5056,5063,5084,5090,5097,5104,5111,5118,5125,5132,5139],{"nodeType":58,"data":3063,"content":3064},{},[3065,3069,3074],{"nodeType":62,"value":3066,"marks":3067,"data":3068},"Votre entreprise est-elle ",[],{},{"nodeType":62,"value":3070,"marks":3071,"data":3073},"concernée par l'obligation de facturation électronique ",[3072],{"type":274},{},{"nodeType":62,"value":3075,"marks":3076,"data":3077},"qui entre en vigueur dès le 1ᵉʳ septembre 2026 ? Avec cette réforme majeure, plus de 10 millions d'acteurs économiques en France devront adapter leur gestion des factures. Transmission automatique des données à l'administration fiscale, calendrier selon la taille de votre structure, obligations d'émission et de réception… Les changements sont significatifs.",[],{},{"nodeType":58,"data":3079,"content":3080},{},[3081,3085,3090],{"nodeType":62,"value":3082,"marks":3083,"data":3084},"Quelles entreprises doivent se mettre en conformité ? Quand cette obligation s'applique-t-elle concrètement ? Comment anticiper sereinement cette transition ? Découvrez dans ce guide complet ",[],{},{"nodeType":62,"value":3086,"marks":3087,"data":3089},"qui est réellement concerné par la facturation électronique ",[3088],{"type":274},{},{"nodeType":62,"value":3091,"marks":3092,"data":3093},"en 2026.",[],{},{"nodeType":263,"data":3095,"content":3096},{},[3097],{"nodeType":62,"value":3098,"marks":3099,"data":3100},"Quelles entreprises sont concernées par la facture électronique ? 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Vous pouvez amortir le bien immobilier (hors terrain), le mobilier, et certains travaux.",{"data":7475,"content":7476,"nodeType":58},{},[7477,7481,7490],{"data":7478,"marks":7479,"value":7480,"nodeType":62},{},[],"Ce mécanisme réduit votre base imposable sans impacter votre ",{"data":7482,"content":7484,"nodeType":67},{"uri":7483},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/tresorerie-nette/",[7485],{"data":7486,"marks":7487,"value":7489,"nodeType":62},{},[7488],{"type":75},"trésorerie",{"data":7491,"marks":7492,"value":7493,"nodeType":62},{},[],", ce qui explique pourquoi de nombreux investisseurs paient peu, voire pas d’impôt pendant plusieurs années.",{"data":7495,"content":7496,"nodeType":58},{},[7497,7500,7505],{"data":7498,"marks":7499,"value":926,"nodeType":62},{},[],{"data":7501,"marks":7502,"value":930,"nodeType":62},{},[7503,7504],{"type":75},{"type":274},{"data":7506,"marks":7507,"value":7508,"nodeType":62},{},[]," : les amortissements ne peuvent pas créer de déficit, mais ils sont reportables sans limite, ce qui permet d’optimiser votre fiscalité dans le temps.",{"data":7510,"content":7511,"nodeType":58},{},[7512,7516,7521],{"data":7513,"marks":7514,"value":7515,"nodeType":62},{},[],"En revanche, ce régime implique une comptabilité plus rigoureuse. Il faut aussi garder en tête qu’à la revente, certains éléments (comme les amortissements) peuvent être réintégrés dans le calcul de la plus-value, ce qui peut avoir ",{"data":7517,"marks":7518,"value":7520,"nodeType":62},{},[7519],{"type":274},"un impact fiscal",{"data":7522,"marks":7523,"value":570,"nodeType":62},{},[],{"data":7525,"content":7526,"nodeType":263},{},[7527],{"data":7528,"marks":7529,"value":7530,"nodeType":62},{},[],"Comment utiliser un simulateur LMNP ?",{"data":7532,"content":7533,"nodeType":58},{},[7534],{"data":7535,"marks":7536,"value":7537,"nodeType":62},{},[],"Un simulateur LMNP est simple à utiliser, mais la qualité du résultat dépend directement des informations renseignées. Chaque donnée doit être estimée avec cohérence.",{"data":7539,"content":7540,"nodeType":111},{},[7541],{"data":7542,"marks":7543,"value":7544,"nodeType":62},{},[],"Renseigner les informations sur le logement",{"data":7546,"content":7547,"nodeType":58},{},[7548,7552,7557],{"data":7549,"marks":7550,"value":7551,"nodeType":62},{},[],"Commencez par indiquer ",{"data":7553,"marks":7554,"value":7556,"nodeType":62},{},[7555],{"type":274},"la valeur HT du bien et celle du mobilier",{"data":7558,"marks":7559,"value":7560,"nodeType":62},{},[],". Ces valeurs servent de base pour calculer les amortissements au régime réel. ",{"data":7562,"content":7563,"nodeType":58},{},[7564,7568,7573],{"data":7565,"marks":7566,"value":7567,"nodeType":62},{},[],"Précisez également ",{"data":7569,"marks":7570,"value":7572,"nodeType":62},{},[7571],{"type":274},"le type de location",{"data":7574,"marks":7575,"value":7576,"nodeType":62},{},[],". Depuis les récentes évolutions réglementaires, notamment liées à l’encadrement des locations de type Airbnb, les règles ont changé. ",{"data":7578,"content":7579,"nodeType":58},{},[7580,7584,7589,7593,7598,7602,7607],{"data":7581,"marks":7582,"value":7583,"nodeType":62},{},[],"Les meublés de tourisme non classés sont désormais beaucoup ",{"data":7585,"marks":7586,"value":7588,"nodeType":62},{},[7587],{"type":274},"moins avantageux fiscalement",{"data":7590,"marks":7591,"value":7592,"nodeType":62},{},[]," : le seuil du micro-BIC a été fortement abaissé à ",{"data":7594,"marks":7595,"value":7597,"nodeType":62},{},[7596],{"type":274},"15 000 €",{"data":7599,"marks":7600,"value":7601,"nodeType":62},{},[]," de recettes annuelles, avec ",{"data":7603,"marks":7604,"value":7606,"nodeType":62},{},[7605],{"type":274},"un abattement réduit à 30 %",{"data":7608,"marks":7609,"value":7610,"nodeType":62},{},[],". Au-delà, le passage au régime réel devient obligatoire.",{"data":7612,"content":7613,"nodeType":58},{},[7614,7618,7623],{"data":7615,"marks":7616,"value":7617,"nodeType":62},{},[],"Pour les meublés classés ou les chambres d’hôtes, les conditions restent plus favorables, mais l’abattement a également été",{"data":7619,"marks":7620,"value":7622,"nodeType":62},{},[7621],{"type":274}," revu à la baisse",{"data":7624,"marks":7625,"value":7626,"nodeType":62},{},[],", ce qui réduit l’écart avec le régime réel.",{"data":7628,"content":7629,"nodeType":4162},{},[7630,7688,7741,7793],{"data":7631,"content":7632,"nodeType":4166},{},[7633,7644,7655,7666,7677],{"data":7634,"content":7635,"nodeType":4170},{},[7636],{"data":7637,"content":7638,"nodeType":58},{},[7639],{"data":7640,"marks":7641,"value":7643,"nodeType":62},{},[7642],{"type":274},"Type de 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réel",{"data":7794,"content":7795,"nodeType":4166},{},[7796,7806,7815,7825,7835],{"data":7797,"content":7798,"nodeType":4207},{},[7799],{"data":7800,"content":7801,"nodeType":58},{},[7802],{"data":7803,"marks":7804,"value":7805,"nodeType":62},{},[],"Meublé de tourisme non classé ",{"data":7807,"content":7808,"nodeType":4207},{},[7809],{"data":7810,"content":7811,"nodeType":58},{},[7812],{"data":7813,"marks":7814,"value":7597,"nodeType":62},{},[],{"data":7816,"content":7817,"nodeType":4207},{},[7818],{"data":7819,"content":7820,"nodeType":58},{},[7821],{"data":7822,"marks":7823,"value":7824,"nodeType":62},{},[],"30 % (contre 50 % auparavant)",{"data":7826,"content":7827,"nodeType":4207},{},[7828],{"data":7829,"content":7830,"nodeType":58},{},[7831],{"data":7832,"marks":7833,"value":7834,"nodeType":62},{},[],"Obligatoire au-delà de 15 000 € de recettes",{"data":7836,"content":7837,"nodeType":4207},{},[7838],{"data":7839,"content":7840,"nodeType":58},{},[7841],{"data":7842,"marks":7843,"value":7844,"nodeType":62},{},[],"Régime fortement durci, bascule rapide vers le régime réel",{"data":7846,"content":7847,"nodeType":58},{},[7848,7851,7856,7860],{"data":7849,"marks":7850,"value":926,"nodeType":62},{},[],{"data":7852,"marks":7853,"value":930,"nodeType":62},{},[7854,7855],{"type":75},{"type":274},{"data":7857,"marks":7858,"value":762,"nodeType":62},{},[7859],{"type":274},{"data":7861,"marks":7862,"value":7863,"nodeType":62},{},[],": ces évolutions récentes traduisent une volonté de rééquilibrer la fiscalité entre location saisonnière et location longue durée. Dans la pratique, le régime réel devient de plus en plus stratégique, car il permet de déduire les charges réelles et d’amortir le bien, ce que le micro-BIC ne permet pas.",{"data":7865,"content":7866,"nodeType":111},{},[7867],{"data":7868,"marks":7869,"value":7870,"nodeType":62},{},[],"Renseigner les revenus",{"data":7872,"content":7873,"nodeType":58},{},[7874],{"data":7875,"marks":7876,"value":7877,"nodeType":62},{},[],"Les loyers doivent être estimés avec prudence. Il ne suffit pas de prendre un montant théorique : il faut tenir compte du marché local, de la demande et du taux d’occupation.",{"data":7879,"content":7880,"nodeType":58},{},[7881],{"data":7882,"marks":7883,"value":7884,"nodeType":62},{},[],"Un loyer surestimé fausse toute la simulation et donne une vision trop optimiste de la rentabilité.",{"data":7886,"content":7887,"nodeType":111},{},[7888],{"data":7889,"marks":7890,"value":7891,"nodeType":62},{},[],"Renseigner les charges",{"data":7893,"content":7894,"nodeType":58},{},[7895,7899,7904],{"data":7896,"marks":7897,"value":7898,"nodeType":62},{},[],"Cette étape est déterminante. Vous devez intégrer ",{"data":7900,"marks":7901,"value":7903,"nodeType":62},{},[7902],{"type":274},"l’ensemble des dépenses ",{"data":7905,"marks":7906,"value":7907,"nodeType":62},{},[],"liées à votre investissement, qu’elles soient fixes ou variables. Pour ne rien oublier, pensez notamment :",{"data":7909,"content":7910,"nodeType":581},{},[7911,7921,7931,7954],{"data":7912,"content":7913,"nodeType":585},{},[7914],{"data":7915,"content":7916,"nodeType":58},{},[7917],{"data":7918,"marks":7919,"value":7920,"nodeType":62},{},[],"aux charges annuelles",{"data":7922,"content":7923,"nodeType":585},{},[7924],{"data":7925,"content":7926,"nodeType":58},{},[7927],{"data":7928,"marks":7929,"value":7930,"nodeType":62},{},[],"à la taxe foncière",{"data":7932,"content":7933,"nodeType":585},{},[7934],{"data":7935,"content":7936,"nodeType":58},{},[7937,7941,7950],{"data":7938,"marks":7939,"value":7940,"nodeType":62},{},[],"aux intérêts d’",{"data":7942,"content":7944,"nodeType":67},{"uri":7943},"https://www.clementine.fr/blog/calculateurs/montant-remboursement-emprunt/",[7945],{"data":7946,"marks":7947,"value":7949,"nodeType":62},{},[7948],{"type":75},"emprunt",{"data":7951,"marks":7952,"value":7953,"nodeType":62},{},[]," annuels",{"data":7955,"content":7956,"nodeType":585},{},[7957],{"data":7958,"content":7959,"nodeType":58},{},[7960],{"data":7961,"marks":7962,"value":7963,"nodeType":62},{},[],"aux frais comptables",{"data":7965,"content":7966,"nodeType":111},{},[7967],{"data":7968,"marks":7969,"value":7970,"nodeType":62},{},[],"Renseigner la fiscalité (taux marginale d’imposition TMI)",{"data":7972,"content":7973,"nodeType":58},{},[7974,7978,7983],{"data":7975,"marks":7976,"value":7977,"nodeType":62},{},[],"Le taux marginal d’imposition (TMI) permet d’",{"data":7979,"marks":7980,"value":7982,"nodeType":62},{},[7981],{"type":274},"estimer votre niveau d’imposition",{"data":7984,"marks":7985,"value":7986,"nodeType":62},{},[],". Plus votre TMI est élevé, plus les déductions du régime réel deviennent intéressantes.",{"data":7988,"content":7989,"nodeType":263},{},[7990],{"data":7991,"marks":7992,"value":7993,"nodeType":62},{},[],"Comment interpréter le résultat du simulateur LMNP ?",{"data":7995,"content":7996,"nodeType":58},{},[7997],{"data":7998,"marks":7999,"value":8000,"nodeType":62},{},[],"Une fois la simulation effectuée, plusieurs indicateurs doivent être analysés pour prendre une décision pertinente.",{"data":8002,"content":8003,"nodeType":111},{},[8004],{"data":8005,"marks":8006,"value":8007,"nodeType":62},{},[],"Identifier le régime le plus avantageux",{"data":8009,"content":8010,"nodeType":58},{},[8011,8015,8020],{"data":8012,"marks":8013,"value":8014,"nodeType":62},{},[],"Le premier point consiste à",{"data":8016,"marks":8017,"value":8019,"nodeType":62},{},[8018],{"type":274}," comparer les deux régimes fiscaux",{"data":8021,"marks":8022,"value":8023,"nodeType":62},{},[],". Dans de nombreux cas, le régime réel ressort comme plus avantageux, notamment lorsque les charges et les amortissements sont élevés.",{"data":8025,"content":8026,"nodeType":111},{},[8027],{"data":8028,"marks":8029,"value":8030,"nodeType":62},{},[],"Analyser la rentabilité nette",{"data":8032,"content":8033,"nodeType":58},{},[8034,8038,8043,8047,8056],{"data":8035,"marks":8036,"value":8037,"nodeType":62},{},[],"Mais l’analyse ne doit pas s’arrêter à l’impôt. Il est essentiel de regarder la ",{"data":8039,"marks":8040,"value":8042,"nodeType":62},{},[8041],{"type":274},"rentabilité nette",{"data":8044,"marks":8045,"value":8046,"nodeType":62},{},[]," ainsi que le ",{"data":8048,"content":8050,"nodeType":67},{"uri":8049},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cash-flow/",[8051],{"data":8052,"marks":8053,"value":8055,"nodeType":62},{},[8054],{"type":75},"cash-flow",{"data":8057,"marks":8058,"value":8059,"nodeType":62},{},[],", c’est-à-dire la différence entre vos loyers et vos dépenses réelles.",{"data":8061,"content":8062,"nodeType":58},{},[8063,8066,8071],{"data":8064,"marks":8065,"value":926,"nodeType":62},{},[],{"data":8067,"marks":8068,"value":930,"nodeType":62},{},[8069,8070],{"type":75},{"type":274},{"data":8072,"marks":8073,"value":8074,"nodeType":62},{},[]," : un cash-flow négatif signifie que vous devez compléter chaque mois avec votre épargne, ce qui peut fragiliser votre projet.",{"data":8076,"content":8077,"nodeType":111},{},[8078],{"data":8079,"marks":8080,"value":8081,"nodeType":62},{},[],"Détecter les points faibles du projet ",{"data":8083,"content":8084,"nodeType":58},{},[8085,8089,8094],{"data":8086,"marks":8087,"value":8088,"nodeType":62},{},[],"Enfin, le simulateur permet d’",{"data":8090,"marks":8091,"value":8093,"nodeType":62},{},[8092],{"type":274},"identifier les points faibles de votre investissement",{"data":8095,"marks":8096,"value":8097,"nodeType":62},{},[],". Une rentabilité trop faible, des charges trop élevées ou une fiscalité lourde sont autant de signaux à prendre en compte.",{"data":8099,"content":8100,"nodeType":58},{},[8101],{"data":8102,"marks":8103,"value":8104,"nodeType":62},{},[],"Dans ce cas, vous pouvez ajuster plusieurs paramètres :",{"data":8106,"content":8107,"nodeType":581},{},[8108,8118,8128],{"data":8109,"content":8110,"nodeType":585},{},[8111],{"data":8112,"content":8113,"nodeType":58},{},[8114],{"data":8115,"marks":8116,"value":8117,"nodeType":62},{},[],"négocier le prix d’achat",{"data":8119,"content":8120,"nodeType":585},{},[8121],{"data":8122,"content":8123,"nodeType":58},{},[8124],{"data":8125,"marks":8126,"value":8127,"nodeType":62},{},[],"revoir votre financement",{"data":8129,"content":8130,"nodeType":585},{},[8131],{"data":8132,"content":8133,"nodeType":58},{},[8134],{"data":8135,"marks":8136,"value":8137,"nodeType":62},{},[],"optimiser votre stratégie locative",{"data":8139,"content":8140,"nodeType":58},{},[8141,8145,8150],{"data":8142,"marks":8143,"value":8144,"nodeType":62},{},[],"L’intérêt du simulateur est justement de pouvoir",{"data":8146,"marks":8147,"value":8149,"nodeType":62},{},[8148],{"type":274}," tester différents scénarios ",{"data":8151,"marks":8152,"value":8153,"nodeType":62},{},[],"et affiner votre projet avant de vous engager.",{"data":8155,"content":8156,"nodeType":263},{},[8157],{"data":8158,"marks":8159,"value":1985,"nodeType":62},{},[],{"data":8161,"content":8162,"nodeType":111},{},[8163],{"data":8164,"marks":8165,"value":8166,"nodeType":62},{},[],"Comment calculer les revenus d'une LMNP ?",{"data":8168,"content":8169,"nodeType":58},{},[8170],{"data":8171,"marks":8172,"value":8173,"nodeType":62},{},[],"Les revenus d’une LMNP se calculent en additionnant les loyers encaissés sur une année, puis en retranchant l’ensemble des charges supportées (taxe foncière, intérêts d’emprunt, frais de gestion, entretien) afin d’obtenir le revenu net imposable. ",{"data":8175,"content":8176,"nodeType":111},{},[8177],{"data":8178,"marks":8179,"value":8180,"nodeType":62},{},[],"Est-ce rentable d'investir en LMNP ?",{"data":8182,"content":8183,"nodeType":58},{},[8184],{"data":8185,"marks":8186,"value":8187,"nodeType":62},{},[],"Un investissement en LMNP peut être rentable si la rentabilité nette après charges et fiscalité reste positive et cohérente avec vos objectifs, ce qui dépend fortement du prix d’achat, du niveau des loyers, du financement et du régime fiscal choisi.",{"metadata":8189,"sys":8192,"fields":8195},{"tags":8190,"concepts":8191},[],[],{"id":8193,"updatedAt":8194},"X4av6hEAACQAnUR5","2026-05-04T08:36:02.462Z",{"slug":8196,"title":8197,"cover":8198,"category":8220,"publishedAt":8238,"content":8239},"la-tva-en-dropshipping","La TVA en dropshipping, comment ça marche en 2026 ?",{"metadata":8199,"sys":8202,"fields":8211},{"tags":8200,"concepts":8201},[],[],{"space":8203,"id":8205,"type":168,"createdAt":8206,"updatedAt":8207,"environment":8208,"publishedVersion":8210,"revision":319,"locale":27},{"sys":8204},{"type":10,"linkType":11,"id":12},"3E4UXu7KEaWBbhrA0U8aYu","2022-09-20T09:53:22.326Z","2026-04-01T13:46:15.114Z",{"sys":8209},{"id":19,"type":10,"linkType":20},9,{"title":8212,"description":8213,"file":8214},"TVA en dropshipping","Cover article TVA en dropshipping",{"url":8215,"details":8216,"fileName":8219,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/3E4UXu7KEaWBbhrA0U8aYu/f50a50e4a51e1be719da5b504bdd2751/tva_en_dropshipping.webp",{"size":8217,"image":8218},177808,{"width":400,"height":401},"tva en dropshipping.webp",{"metadata":8221,"sys":8224,"fields":8233},{"tags":8222,"concepts":8223},[],[],{"space":8225,"id":8227,"type":14,"createdAt":8228,"updatedAt":8228,"environment":8229,"publishedVersion":45,"revision":338,"contentType":8231,"locale":27},{"sys":8226},{"type":10,"linkType":11,"id":12},"6FDx2IHmig7aNrEwKjp7DP","2022-09-22T10:34:43.694Z",{"sys":8230},{"id":19,"type":10,"linkType":20},{"sys":8232},{"type":10,"linkType":25,"id":416},{"title":8234,"slug":8235,"metaTitle":8236,"metaDescription":8237},"Taxes et impôts","taxes-et-impots","Découvrez nos conseils sur les taxes et les impôts","Pour la gestion de vos taxes et de vos impôts, Clementine vous explique à mieux comprendre leurs fonctionnements (TVA, DSI, PAS, revenus fonciers…).","2026-04-02",{"data":8240,"content":8241,"nodeType":54},{},[8242,8266,8274,8301,8320,8328,8809,8816,8823,8830,8838,8845,8852,8860,11112,11119,11147,11153,11160,11167,11174],{"data":8243,"content":8244,"nodeType":58},{},[8245,8248,8253,8257,8262],{"data":8246,"marks":8247,"value":2106,"nodeType":62},{},[],{"data":8249,"marks":8250,"value":8252,"nodeType":62},{},[8251],{"type":274},"dropshipping",{"data":8254,"marks":8255,"value":8256,"nodeType":62},{},[]," est un système de vente relativement simple. Le vendeur ne se soucie ni des stocks, ni de la logistique. Mais comme toute entreprise, il est nécessaire d’avoir quelques connaissances en marketing et aussi en matière de formalité, comme la TVA. Cet article va vous aider à comprendre comment s'applique ",{"data":8258,"marks":8259,"value":8261,"nodeType":62},{},[8260],{"type":274},"la TVA en dropshipping",{"data":8263,"marks":8264,"value":8265,"nodeType":62},{},[]," et les démarches à faire afin de la récupérer.",{"data":8267,"content":8268,"nodeType":263},{},[8269],{"data":8270,"marks":8271,"value":8273,"nodeType":62},{},[8272],{"type":274},"La TVA et le dropshipping en 2026",{"data":8275,"content":8276,"nodeType":58},{},[8277,8280,8289,8293,8297],{"data":8278,"marks":8279,"value":3452,"nodeType":62},{},[],{"data":8281,"content":8283,"nodeType":67},{"uri":8282},"https://www.efl.fr/actualite/loi-finances-2024-mesures-tva-relatives-activite-dropshipping_f91b284a8-0b42-4b53-8d0b-25df96dc5290",[8284],{"data":8285,"marks":8286,"value":8288,"nodeType":62},{},[8287],{"type":75},"Loi de finances 2024",{"data":8290,"marks":8291,"value":8292,"nodeType":62},{},[]," a introduit des mesures spécifiques pour le ",{"data":8294,"marks":8295,"value":8252,"nodeType":62},{},[8296],{"type":274},{"data":8298,"marks":8299,"value":8300,"nodeType":62},{},[],", intégrant cette activité dans le champ d'application de la TVA à l'importation. Désormais, les dropshippers doivent déclarer et payer la TVA sur les produits importés et vendus en France, si la TVA perçue à l’importation est inférieure à celle qui aurait été déterminée pour la vente à distance des biens importés si elle avait été localisée en France. Cette mesure vise à garantir une concurrence loyale et à éviter que des produits importés ne bénéficient d'une TVA réduite par rapport à ceux vendus localement en France.",{"data":8302,"content":8303,"nodeType":58},{},[8304,8308,8317],{"data":8305,"marks":8306,"value":8307,"nodeType":62},{},[],"Pour calculer la TVA d’un montant HT ou TTC, nous vous invitons à utiliser notre ",{"data":8309,"content":8311,"nodeType":67},{"uri":8310},"https://www.clementine.fr/blog/calculateurs/tva-prix-ht-ttc/",[8312],{"data":8313,"marks":8314,"value":8316,"nodeType":62},{},[8315],{"type":75},"calculateur de TVA",{"data":8318,"marks":8319,"value":570,"nodeType":62},{},[],{"data":8321,"content":8322,"nodeType":263},{},[8323],{"data":8324,"marks":8325,"value":8327,"nodeType":62},{},[8326],{"type":274},"Comment s’applique la TVA en dropshipping ?",{"data":8329,"content":8330,"nodeType":58},{},[8331,8334,8338,8342,8805],{"data":8332,"marks":8333,"value":2106,"nodeType":62},{},[],{"data":8335,"marks":8336,"value":8252,"nodeType":62},{},[8337],{"type":274},{"data":8339,"marks":8340,"value":8341,"nodeType":62},{},[]," est un mode de vente particulier où le vendeur en ligne ne possède pas le stock des marchandises qu'il propose sur son ",{"data":8343,"content":8798,"nodeType":8804},{"target":8344},{"metadata":8345,"sys":8348,"fields":8359},{"tags":8346,"concepts":8347},[],[],{"space":8349,"id":8351,"type":14,"createdAt":8352,"updatedAt":8353,"environment":8354,"publishedVersion":247,"revision":391,"contentType":8356,"locale":27},{"sys":8350},{"type":10,"linkType":11,"id":12},"Yk8KqhIAACQAniKk","2022-09-20T15:50:44.097Z","2026-05-04T08:43:44.851Z",{"sys":8355},{"id":19,"type":10,"linkType":20},{"sys":8357},{"type":10,"linkType":25,"id":8358},"article",{"title":8360,"slug":8361,"author":8362,"category":8402,"publishedAt":8414,"cover":8415,"content":8438,"metaTitle":8796,"metaDescription":8797},"Site web e-commerce : Shopify ou Wordpress ?","site-e-commerce-shopify-wordpress",{"metadata":8363,"sys":8366,"fields":8373},{"tags":8364,"concepts":8365},[],[],{"space":8367,"id":313,"type":14,"createdAt":314,"updatedAt":315,"environment":8369,"publishedVersion":318,"revision":319,"contentType":8371,"locale":27},{"sys":8368},{"type":10,"linkType":11,"id":12},{"sys":8370},{"id":19,"type":10,"linkType":20},{"sys":8372},{"type":10,"linkType":25,"id":322},{"name":324,"slug":325,"profilePicture":8374,"job":348,"introduction":349,"presentation":8387,"linkedin":367},{"metadata":8375,"sys":8378,"fields":8383},{"tags":8376,"concepts":8377},[],[],{"space":8379,"id":333,"type":168,"createdAt":334,"updatedAt":334,"environment":8381,"publishedVersion":337,"revision":338,"locale":27},{"sys":8380},{"type":10,"linkType":11,"id":12},{"sys":8382},{"id":19,"type":10,"linkType":20},{"title":325,"description":340,"file":8384},{"url":342,"details":8385,"fileName":347,"contentType":185},{"size":344,"image":8386},{"width":346,"height":346},{"data":8388,"content":8389,"nodeType":54},{},[8390,8396],{"data":8391,"content":8392,"nodeType":58},{},[8393],{"data":8394,"marks":8395,"value":359,"nodeType":62},{},[],{"data":8397,"content":8398,"nodeType":58},{},[8399],{"data":8400,"marks":8401,"value":366,"nodeType":62},{},[],{"metadata":8403,"sys":8406,"fields":8413},{"tags":8404,"concepts":8405},[],[],{"space":8407,"id":8227,"type":14,"createdAt":8228,"updatedAt":8228,"environment":8409,"publishedVersion":45,"revision":338,"contentType":8411,"locale":27},{"sys":8408},{"type":10,"linkType":11,"id":12},{"sys":8410},{"id":19,"type":10,"linkType":20},{"sys":8412},{"type":10,"linkType":25,"id":416},{"title":8234,"slug":8235,"metaTitle":8236,"metaDescription":8237},"2022-04-07T00:00:00.000Z",{"metadata":8416,"sys":8419,"fields":8427},{"tags":8417,"concepts":8418},[],[],{"space":8420,"id":8422,"type":168,"createdAt":8423,"updatedAt":8424,"environment":8425,"publishedVersion":8210,"revision":319,"locale":27},{"sys":8421},{"type":10,"linkType":11,"id":12},"3eRw7n5mwciVFI1OO44mK8","2022-09-20T09:53:11.543Z","2024-10-23T15:25:20.680Z",{"sys":8426},{"id":19,"type":10,"linkType":20},{"title":8428,"description":8429,"file":8430},"Site e-commerce ","Image article Site e-commerce",{"url":8431,"details":8432,"fileName":8437,"contentType":185},"//images.ctfassets.net/97bcek6xbwhd/3eRw7n5mwciVFI1OO44mK8/a1f8598968929abcf232ed60fd9b68fe/image_article_site_ecommerce.webp",{"size":8433,"image":8434},8434242,{"width":8435,"height":8436},5000,3337,"image_article_site_ecommerce.webp",{"data":8439,"content":8440,"nodeType":54},{},[8441,8473,8480,8500,8546,8553,8577,8610,8617,8632,8653,8660,8684,8691,8698,8731,8762],{"data":8442,"content":8443,"nodeType":58},{},[8444,8448,8457,8460,8469],{"data":8445,"marks":8446,"value":8447,"nodeType":62},{},[],"Créer un site e-commerce est un choix stratégique essentiel pour les entrepreneurs. Mais avant de vous lancer, il faut choisir la bonne plateforme : ",{"data":8449,"content":8451,"nodeType":67},{"uri":8450},"https://www.shopify.com/fr",[8452],{"data":8453,"marks":8454,"value":8456,"nodeType":62},{},[8455],{"type":75},"Shopify",{"data":8458,"marks":8459,"value":874,"nodeType":62},{},[],{"data":8461,"content":8463,"nodeType":67},{"uri":8462},"https://wordpress.com/fr/",[8464],{"data":8465,"marks":8466,"value":8468,"nodeType":62},{},[8467],{"type":75},"WordPress",{"data":8470,"marks":8471,"value":8472,"nodeType":62},{},[]," ? L’une promet simplicité et rapidité, l’autre offre une flexibilité sans égale. Alors, laquelle est faite pour vous ? Découvrez tout ce qu'il faut savoir pour prendre la meilleure décision !",{"data":8474,"content":8475,"nodeType":263},{},[8476],{"data":8477,"marks":8478,"value":8479,"nodeType":62},{},[],"Quelle est la différence entre Shopify et WordPress ?",{"data":8481,"content":8482,"nodeType":58},{},[8483,8487,8491,8496],{"data":8484,"marks":8485,"value":8456,"nodeType":62},{},[8486],{"type":274},{"data":8488,"marks":8489,"value":8490,"nodeType":62},{},[]," est une solution tout-en-un spécialement conçue pour le commerce en ligne. Elle permet ",{"data":8492,"marks":8493,"value":8495,"nodeType":62},{},[8494],{"type":274},"de créer et de gérer facilement une boutique",{"data":8497,"marks":8498,"value":8499,"nodeType":62},{},[]," sans avoir à se soucier de l’hébergement, de la sécurité ou des mises à jour. Shopify prend en charge tous les aspects techniques de votre site, vous permettant ainsi de vous concentrer sur votre activité. Avec un abonnement mensuel, vous accédez à un large éventail de fonctionnalités e-commerce, des outils de gestion des stocks à l'intégration de moyens de paiement divers.",{"data":8501,"content":8502,"nodeType":58},{},[8503,8507,8511,8516,8520,8529,8533,8542],{"data":8504,"marks":8505,"value":8468,"nodeType":62},{},[8506],{"type":274},{"data":8508,"marks":8509,"value":8510,"nodeType":62},{},[],", est quant à lui un système de gestion de contenu (CMS) qui permet de ",{"data":8512,"marks":8513,"value":8515,"nodeType":62},{},[8514],{"type":274},"créer des sites internet flexibles et personnalisables",{"data":8517,"marks":8518,"value":8519,"nodeType":62},{},[],". 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Toutefois, contrairement à Shopify, vous êtes responsable de l’hébergement de votre site, des mises à jour et de la sécurité.",{"data":8547,"content":8548,"nodeType":111},{},[8549],{"data":8550,"marks":8551,"value":8552,"nodeType":62},{},[],"Simplicité d’utilisation et flexibilité",{"data":8554,"content":8555,"nodeType":58},{},[8556,8560,8564,8568,8573],{"data":8557,"marks":8558,"value":8559,"nodeType":62},{},[],"Si vous n’avez aucune connaissance technique, ",{"data":8561,"marks":8562,"value":8456,"nodeType":62},{},[8563],{"type":274},{"data":8565,"marks":8566,"value":8567,"nodeType":62},{},[]," peut être la meilleure option pour démarrer rapidement. ",{"data":8569,"marks":8570,"value":8572,"nodeType":62},{},[8571],{"type":274},"L'interface intuitive permet de créer facilement un site en quelques clics",{"data":8574,"marks":8575,"value":8576,"nodeType":62},{},[],". Toutes les fonctionnalités sont pré-intégrées, et le support client est disponible pour vous assister en cas de besoin. De plus, Shopify propose une large sélection de thèmes professionnels prêts à l’emploi, adaptés aux différents secteurs d’activité.",{"data":8578,"content":8579,"nodeType":58},{},[8580,8584,8588,8592,8597,8601,8606],{"data":8581,"marks":8582,"value":8583,"nodeType":62},{},[],"Avec ",{"data":8585,"marks":8586,"value":8468,"nodeType":62},{},[8587],{"type":274},{"data":8589,"marks":8590,"value":8591,"nodeType":62},{},[],", la courbe d’apprentissage est plus raide. Vous devez",{"data":8593,"marks":8594,"value":8596,"nodeType":62},{},[8595],{"type":274}," gérer plusieurs aspects, comme l’hébergement, la sécurité et les mises à jour",{"data":8598,"marks":8599,"value":8600,"nodeType":62},{},[],". Cependant, cela vous offre une grande flexibilité. Vous pouvez ",{"data":8602,"marks":8603,"value":8605,"nodeType":62},{},[8604],{"type":274},"personnaliser votre site dans les moindres détails",{"data":8607,"marks":8608,"value":8609,"nodeType":62},{},[],", ajouter des plugins pour des fonctionnalités spécifiques et adapter votre boutique à vos besoins précis. Ce choix peut être avantageux si vous souhaitez créer un site unique ou si vous avez des exigences techniques spécifiques.",{"data":8611,"content":8612,"nodeType":111},{},[8613],{"data":8614,"marks":8615,"value":8616,"nodeType":62},{},[],"Coût et rentabilité",{"data":8618,"content":8619,"nodeType":58},{},[8620,8623,8628],{"data":8621,"marks":8622,"value":2106,"nodeType":62},{},[],{"data":8624,"marks":8625,"value":8627,"nodeType":62},{},[8626],{"type":274},"coût",{"data":8629,"marks":8630,"value":8631,"nodeType":62},{},[]," est un autre facteur décisif. Shopify propose différents abonnements mensuels, avec des frais supplémentaires pour chaque transaction effectuée via la plateforme. Ces frais peuvent s’accumuler si votre chiffre d’affaires augmente. En contrepartie, vous bénéficiez d’une infrastructure solide et sécurisée sans avoir à vous en soucier.",{"data":8633,"content":8634,"nodeType":58},{},[8635,8638,8642,8645,8649],{"data":8636,"marks":8637,"value":8583,"nodeType":62},{},[],{"data":8639,"marks":8640,"value":8468,"nodeType":62},{},[8641],{"type":274},{"data":8643,"marks":8644,"value":4720,"nodeType":62},{},[],{"data":8646,"marks":8647,"value":8528,"nodeType":62},{},[8648],{"type":274},{"data":8650,"marks":8651,"value":8652,"nodeType":62},{},[],", le modèle est différent. WordPress lui-même est gratuit, mais vous devrez payer pour l’hébergement, les extensions premium, les thèmes, et peut-être faire appel à un développeur pour vous assister dans la mise en place du site. Si vous avez les compétences pour gérer ces aspects ou si vous optez pour un hébergement bon marché, cette solution peut être plus économique à long terme.",{"data":8654,"content":8655,"nodeType":111},{},[8656],{"data":8657,"marks":8658,"value":8659,"nodeType":62},{},[],"Optimisation SEO",{"data":8661,"content":8662,"nodeType":58},{},[8663,8667,8671,8675,8680],{"data":8664,"marks":8665,"value":8666,"nodeType":62},{},[],"L’optimisation pour les moteurs de recherche (SEO) est essentielle pour attirer du trafic sur votre site e-commerce. Dans ce domaine, ",{"data":8668,"marks":8669,"value":8468,"nodeType":62},{},[8670],{"type":274},{"data":8672,"marks":8673,"value":8674,"nodeType":62},{},[]," est souvent considéré comme plus puissant grâce aux ",{"data":8676,"marks":8677,"value":8679,"nodeType":62},{},[8678],{"type":274},"multiples plugins SEO (comme Yoast SEO) qui permettent une personnalisation avancée",{"data":8681,"marks":8682,"value":8683,"nodeType":62},{},[],". 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Vous pouvez tout de même optimiser les titres, les descriptions, et les URL, mais certaines options avancées nécessiteront des ajustements ou des applications tierces.",{"data":8692,"content":8693,"nodeType":263},{},[8694],{"data":8695,"marks":8696,"value":8697,"nodeType":62},{},[],"Quelle plateforme e-commerce choisir ?",{"data":8699,"content":8700,"nodeType":58},{},[8701,8705,8710,8714,8719,8723,8727],{"data":8702,"marks":8703,"value":8704,"nodeType":62},{},[],"Si vous êtes un ",{"data":8706,"marks":8707,"value":8709,"nodeType":62},{},[8708],{"type":274},"entrepreneur",{"data":8711,"marks":8712,"value":8713,"nodeType":62},{},[]," avec peu de connaissances techniques, souhaitant ",{"data":8715,"marks":8716,"value":8718,"nodeType":62},{},[8717],{"type":274},"une solution simple et rapide",{"data":8720,"marks":8721,"value":8722,"nodeType":62},{},[]," pour lancer votre boutique en ligne, ",{"data":8724,"marks":8725,"value":8456,"nodeType":62},{},[8726],{"type":274},{"data":8728,"marks":8729,"value":8730,"nodeType":62},{},[]," peut être un excellent choix. Vous profiterez d’un service clé en main, d’une infrastructure fiable et d’une assistance continue.",{"data":8732,"content":8733,"nodeType":58},{},[8734,8738,8743,8746,8750,8754,8758],{"data":8735,"marks":8736,"value":8737,"nodeType":62},{},[],"En revanche, si vous souhaitez avoir un contrôle total sur votre site, avec ",{"data":8739,"marks":8740,"value":8742,"nodeType":62},{},[8741],{"type":274},"une plus grande liberté de personnalisation et des possibilités d’extension infinies",{"data":8744,"marks":8745,"value":3754,"nodeType":62},{},[],{"data":8747,"marks":8748,"value":8468,"nodeType":62},{},[8749],{"type":274},{"data":8751,"marks":8752,"value":8753,"nodeType":62},{},[]," avec ",{"data":8755,"marks":8756,"value":8528,"nodeType":62},{},[8757],{"type":274},{"data":8759,"marks":8760,"value":8761,"nodeType":62},{},[]," est une alternative puissante, mais qui demande plus de compétences ou de ressources techniques.",{"data":8763,"content":8764,"nodeType":58},{},[8765,8769,8774,8778,8783,8787,8792],{"data":8766,"marks":8767,"value":8768,"nodeType":62},{},[],"Dans tous les cas, le choix dépendra de vos ",{"data":8770,"marks":8771,"value":8773,"nodeType":62},{},[8772],{"type":274},"besoins spécifiques",{"data":8775,"marks":8776,"value":8777,"nodeType":62},{},[],", de votre ",{"data":8779,"marks":8780,"value":8782,"nodeType":62},{},[8781],{"type":274},"budget ",{"data":8784,"marks":8785,"value":8786,"nodeType":62},{},[],"et du ",{"data":8788,"marks":8789,"value":8791,"nodeType":62},{},[8790],{"type":274},"temps ",{"data":8793,"marks":8794,"value":8795,"nodeType":62},{},[],"que vous êtes prêt à investir dans la gestion de votre site e-commerce.","Site e-commerce : Shopify ou Wordpress ?","Shopify ou WordPress pour votre site e-commerce ? Découvrez leurs différences et choisissez celle qui convient le mieux à votre projet.",[8799],{"data":8800,"marks":8801,"value":8803,"nodeType":62},{},[8802],{"type":75},"site internet","entry-hyperlink",{"data":8806,"marks":8807,"value":8808,"nodeType":62},{},[],". Ce stock est géré par le fournisseur, qui est également chargé de livrer les produits commandés sur le site à l’acheteur. Ce modèle permet au commerçant de réaliser des économies, notamment en n'ayant pas de stock à gérer, et en déléguant la logistique et l'expédition au fournisseur.",{"data":8810,"content":8811,"nodeType":58},{},[8812],{"data":8813,"marks":8814,"value":8815,"nodeType":62},{},[],"Concernant la TVA, le dropshipping est traditionnellement catégorisé comme une vente à distance, du fait que la livraison du produit commandé par le client est directe. Le système de TVA à appliquer dépend alors du montant du chiffre d'affaires réalisé et du pays de destination des produits.",{"data":8817,"content":8818,"nodeType":58},{},[8819],{"data":8820,"marks":8821,"value":8822,"nodeType":62},{},[],"En dessous d’un certain seuil de chiffre d’affaires, le lieu de la livraison est considéré comme étant dans l’État de départ des produits. Cela signifie que c’est la TVA de l’État du point de départ de la livraison qui est appliquée. Par exemple, si le dropshipping est basé en France, c’est la TVA française qui s'applique.",{"data":8824,"content":8825,"nodeType":58},{},[8826],{"data":8827,"marks":8828,"value":8829,"nodeType":62},{},[],"À l’inverse, lorsque le chiffre d'affaires dépasse ce seuil, la TVA à appliquer est celle de l’État d’arrivée du produit. Ainsi, la TVA du pays où le produit est livré devient applicable.",{"data":8831,"content":8832,"nodeType":263},{},[8833],{"data":8834,"marks":8835,"value":8837,"nodeType":62},{},[8836],{"type":274},"Exemple pour récupérer la TVA sur des ventes en dropshipping",{"data":8839,"content":8840,"nodeType":58},{},[8841],{"data":8842,"marks":8843,"value":8844,"nodeType":62},{},[],"Comme indiqué précédemment, la TVA à appliquer dépend essentiellement du chiffre d’affaires du dropshippeur et du pays de l’acheteur. Voici un exemple :",{"data":8846,"content":8847,"nodeType":58},{},[8848],{"data":8849,"marks":8850,"value":8851,"nodeType":62},{},[],"Je suis en charge d’un site de dropshipping et je vends un peu partout dans le monde. Je vends des bijoux importés de Chine. Je suis assujetti à la TVA et mon chiffre d’affaires est supérieur à 82 800€. 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La différence entre ces deux montants doit être réglée à l’administration fiscale.",{"data":9412,"content":9413,"nodeType":58},{},[9414],{"data":9415,"marks":9416,"value":9417,"nodeType":62},{},[],"Ce régime est particulièrement pertinent pour les entreprises qui réalisent des volumes de transactions importants ou qui ont des charges conséquentes, leur permettant de récupérer régulièrement la TVA sur leurs achats.",{"data":9419,"content":9420,"nodeType":58},{},[9421,9424,9431],{"data":9422,"marks":9423,"value":8307,"nodeType":62},{},[],{"data":9425,"content":9426,"nodeType":67},{"uri":8310},[9427],{"data":9428,"marks":9429,"value":8316,"nodeType":62},{},[9430],{"type":75},{"data":9432,"marks":9433,"value":570,"nodeType":62},{},[],{"data":9435,"content":9436,"nodeType":263},{},[9437],{"data":9438,"marks":9439,"value":9440,"nodeType":62},{},[],"Quelles sont les entreprises concernées par le régime réel normal de TVA ?",{"data":9442,"content":9443,"nodeType":58},{},[9444,9448,9456],{"data":9445,"marks":9446,"value":9447,"nodeType":62},{},[],"Le régime réel normal s’applique principalement aux entreprises dont le ",{"data":9449,"content":9450,"nodeType":67},{"uri":9147},[9451],{"data":9452,"marks":9453,"value":9455,"nodeType":62},{},[9454],{"type":75},"chiffre d’affaires",{"data":9457,"marks":9458,"value":9459,"nodeType":62},{},[]," excède certains seuils fixés par la loi. En 2026, ces seuils sont les suivants :",{"data":9461,"content":9462,"nodeType":581},{},[9463,9478],{"data":9464,"content":9465,"nodeType":585},{},[9466],{"data":9467,"content":9468,"nodeType":58},{},[9469,9474],{"data":9470,"marks":9471,"value":9473,"nodeType":62},{},[9472],{"type":274},"840 000€ de chiffre d’affaires annuel",{"data":9475,"marks":9476,"value":9477,"nodeType":62},{},[]," pour les activités de vente de biens, d’hébergement et de restauration.",{"data":9479,"content":9480,"nodeType":585},{},[9481],{"data":9482,"content":9483,"nodeType":58},{},[9484,9489],{"data":9485,"marks":9486,"value":9488,"nodeType":62},{},[9487],{"type":274},"254 000€ de chiffre d’affaires annuel",{"data":9490,"marks":9491,"value":9492,"nodeType":62},{},[]," pour les prestations de services et les activités libérales.",{"data":9494,"content":9495,"nodeType":58},{},[9496],{"data":9497,"marks":9498,"value":9499,"nodeType":62},{},[],"Au-delà de ces seuils, l’entreprise bascule automatiquement vers le régime réel normal, sauf demande contraire si elle souhaite rester sous le régime simplifié (sous certaines conditions).",{"data":9501,"content":9502,"nodeType":263},{},[9503],{"data":9504,"marks":9505,"value":9506,"nodeType":62},{},[],"Quand passer du régime réel simplifié en réel normal de TVA ?",{"data":9508,"content":9509,"nodeType":58},{},[9510],{"data":9511,"marks":9512,"value":9513,"nodeType":62},{},[],"Le passage du régime réel simplifié au régime réel normal peut se faire dans plusieurs circonstances :",{"data":9515,"content":9516,"nodeType":581},{},[9517,9532],{"data":9518,"content":9519,"nodeType":585},{},[9520],{"data":9521,"content":9522,"nodeType":58},{},[9523,9528],{"data":9524,"marks":9525,"value":9527,"nodeType":62},{},[9526],{"type":274},"Dépassement des seuils",{"data":9529,"marks":9530,"value":9531,"nodeType":62},{},[]," : Comme évoqué précédemment, si une entreprise dépasse les seuils de chiffre d'affaires du régime simplifié, elle est obligée de passer au régime réel normal à partir du 1er janvier de l’année suivant celle du dépassement.",{"data":9533,"content":9534,"nodeType":585},{},[9535],{"data":9536,"content":9537,"nodeType":58},{},[9538,9543],{"data":9539,"marks":9540,"value":9542,"nodeType":62},{},[9541],{"type":274},"Sur option",{"data":9544,"marks":9545,"value":9546,"nodeType":62},{},[]," : Une entreprise sous le régime simplifié peut, si elle le souhaite, opter pour le régime réel normal. Ce choix peut être stratégique si l’entreprise réalise de nombreuses opérations soumises à la TVA, lui permettant ainsi de récupérer la TVA plus fréquemment. L’option pour le régime réel normal doit être exercée avant la fin de l'année pour être applicable dès le 1er janvier de l'année suivante.",{"data":9548,"content":9549,"nodeType":58},{},[9550],{"data":9551,"marks":9552,"value":9553,"nodeType":62},{},[],"Il est important de noter que cette option est valable pour une période de deux ans minimum, après quoi elle peut être reconduite ou abandonnée selon la situation de l'entreprise.",{"data":9555,"content":9556,"nodeType":263},{},[9557],{"data":9558,"marks":9559,"value":9560,"nodeType":62},{},[],"En régime réel normal, comment et quand payer la TVA ?",{"data":9562,"content":9563,"nodeType":58},{},[9564],{"data":9565,"marks":9566,"value":9567,"nodeType":62},{},[],"Sous le régime réel normal, la TVA est déclarée et payée de façon régulière. Les entreprises ont deux options pour la fréquence des déclarations :",{"data":9569,"content":9570,"nodeType":581},{},[9571,9612],{"data":9572,"content":9573,"nodeType":585},{},[9574],{"data":9575,"content":9576,"nodeType":58},{},[9577,9582,9586,9595,9599,9608],{"data":9578,"marks":9579,"value":9581,"nodeType":62},{},[9580],{"type":274},"Déclaration mensuelle",{"data":9583,"marks":9584,"value":9585,"nodeType":62},{},[]," : C’est l’option par défaut pour les entreprises soumises au régime réel normal. Chaque mois, elles doivent remplir une déclaration de TVA (",{"data":9587,"content":9589,"nodeType":67},{"uri":9588},"https://www.clementine.fr/blog/taxes-et-impots/ca3/",[9590],{"data":9591,"marks":9592,"value":9594,"nodeType":62},{},[9593],{"type":75},"formulaire CA3",{"data":9596,"marks":9597,"value":9598,"nodeType":62},{},[],") en indiquant la ",{"data":9600,"content":9602,"nodeType":67},{"uri":9601},"https://www.clementine.fr/blog/taxes-et-impots/tva-collectee-guide/",[9603],{"data":9604,"marks":9605,"value":9607,"nodeType":62},{},[9606],{"type":75},"TVA collectée",{"data":9609,"marks":9610,"value":9611,"nodeType":62},{},[]," et déductible du mois précédent. Le paiement doit être effectué en même temps que la déclaration.",{"data":9613,"content":9614,"nodeType":585},{},[9615],{"data":9616,"content":9617,"nodeType":58},{},[9618,9623],{"data":9619,"marks":9620,"value":9622,"nodeType":62},{},[9621],{"type":274},"Déclaration trimestrielle",{"data":9624,"marks":9625,"value":9626,"nodeType":62},{},[]," : Cette option est possible pour les entreprises dont le montant annuel de TVA à payer est inférieur à 4 000€. Dans ce cas, les déclarations sont effectuées tous les trois mois, ce qui allège légèrement la gestion administrative.",{"data":9628,"content":9629,"nodeType":58},{},[9630,9634,9643],{"data":9631,"marks":9632,"value":9633,"nodeType":62},{},[],"Dans les deux cas, la déclaration doit être réalisée sur le ",{"data":9635,"content":9637,"nodeType":67},{"uri":9636},"https://www.impots.gouv.fr/accueil",[9638],{"data":9639,"marks":9640,"value":9642,"nodeType":62},{},[9641],{"type":75},"portail fiscal des impôts",{"data":9644,"marks":9645,"value":9646,"nodeType":62},{},[],", au plus tard le 24ème jour du mois suivant la période concernée. En cas de retard, l’entreprise s’expose à des pénalités et des intérêts de retard.",{"data":9648,"content":9649,"nodeType":263},{},[9650],{"data":9651,"marks":9652,"value":9653,"nodeType":62},{},[],"Les avantages et les inconvénients du régime réel normal de TVA",{"data":9655,"content":9656,"nodeType":58},{},[9657,9661,9666,9670,9675,9683,9687,9692],{"data":9658,"marks":9659,"value":9660,"nodeType":62},{},[],"Le régime réel normal de TVA permet une gestion plus fluide de la TVA. En effet, ",{"data":9662,"marks":9663,"value":9665,"nodeType":62},{},[9664],{"type":274},"les entreprises ont la possibilité de récupérer régulièrement la TVA sur leurs achats",{"data":9667,"marks":9668,"value":9669,"nodeType":62},{},[],", et de ",{"data":9671,"marks":9672,"value":9674,"nodeType":62},{},[9673],{"type":274},"se faire rembourser le ",{"data":9676,"content":9677,"nodeType":67},{"uri":9078},[9678],{"data":9679,"marks":9680,"value":9081,"nodeType":62},{},[9681,9682],{"type":274},{"type":75},{"data":9684,"marks":9685,"value":9686,"nodeType":62},{},[]," lorsque celui-ci est supérieur à la TVA collectée. Cela peut être particulièrement avantageux pour les entreprises ayant de lourds investissements, car elles ne sont pas obligées d'attendre la fin de l’exercice pour obtenir un remboursement, contrairement au régime réel simplifié. Par ailleurs, le paiement de la TVA se fait au fur et à mesure des déclarations mensuelles ou trimestrielles, ce qui permet de ",{"data":9688,"marks":9689,"value":9691,"nodeType":62},{},[9690],{"type":274},"lisser la trésorerie et d'éviter les ajustements importants",{"data":9693,"marks":9694,"value":9695,"nodeType":62},{},[]," en fin d’année.",{"data":9697,"content":9698,"nodeType":58},{},[9699,9703,9708,9712,9717,9721,9726],{"data":9700,"marks":9701,"value":9702,"nodeType":62},{},[],"Cependant, le régime réel normal de TVA impose ",{"data":9704,"marks":9705,"value":9707,"nodeType":62},{},[9706],{"type":274},"une rigueur administrative importante",{"data":9709,"marks":9710,"value":9711,"nodeType":62},{},[],". Les entreprises doivent tenir leur comptabilité à jour en permanence, car elles doivent déclarer leur chiffre d'affaires et leurs achats de manière régulière. Cela nécessite ",{"data":9713,"marks":9714,"value":9716,"nodeType":62},{},[9715],{"type":274},"une gestion stricte et des ressources",{"data":9718,"marks":9719,"value":9720,"nodeType":62},{},[]," pour s’assurer que toutes les opérations sont bien enregistrées en temps réel. De plus, ",{"data":9722,"marks":9723,"value":9725,"nodeType":62},{},[9724],{"type":274},"la fréquence élevée des déclarations peut alourdir la charge administrative",{"data":9727,"marks":9728,"value":9729,"nodeType":62},{},[],", notamment pour les petites entreprises qui ne disposent pas d’un service comptable dédié.","Découvrez comment le régime réel normal de TVA peut simplifier la gestion de votre TVA avec des déclarations régulières et des remboursements rapides",[9732],{"nodeType":62,"value":9733,"marks":9734,"data":9737},"régime réel normal",[9735,9736],{"type":75},{"type":274},{},{"nodeType":62,"value":9739,"marks":9740,"data":9741}," : Ce régime s’applique aux entreprises dont le chiffre d'affaires dépasse les seuils du réel simplifié. Vous devez alors déclarer la TVA chaque mois (ou chaque trimestre, si le montant de TVA à payer est inférieur à 4 000€ par an) via la déclaration ",[],{},{"nodeType":67,"data":9743,"content":9744},{"uri":9588},[9745],{"nodeType":62,"value":9746,"marks":9747,"data":9749},"CA3",[9748],{"type":75},{},{"nodeType":62,"value":570,"marks":9751,"data":9752},[],{},{"nodeType":263,"data":9754,"content":9755},{},[9756],{"nodeType":62,"value":9757,"marks":9758,"data":9759},"Comment savoir si on doit faire une déclaration de TVA ?",[],{},{"nodeType":58,"data":9761,"content":9762},{},[9763,9767,9772,9776,9781],{"nodeType":62,"value":9764,"marks":9765,"data":9766},"Le seuil de chiffre d'affaires est l'indicateur principal pour savoir si votre entreprise doit faire la déclaration de TVA. ",[],{},{"nodeType":62,"value":9768,"marks":9769,"data":9771},"Si vous êtes sous le régime de la franchise en base, vous n’avez pas à la déclarer",[9770],{"type":274},{},{"nodeType":62,"value":9773,"marks":9774,"data":9775},". Cependant, ",[],{},{"nodeType":62,"value":9777,"marks":9778,"data":9780},"dès que vous franchissez ce seuil, vous devrez passer sous le régime réel simplifié ou normal",[9779],{"type":274},{},{"nodeType":62,"value":9782,"marks":9783,"data":9784},", selon votre chiffre d’affaires.",[],{},{"nodeType":58,"data":9786,"content":9787},{},[9788,9792,9796,9805,9808,9812,9817],{"nodeType":62,"value":9789,"marks":9790,"data":9791},"Il est donc essentiel de surveiller régulièrement l’évolution de vos ventes. En cas de dépassement, vous devez immédiatement modifier votre régime fiscal. ",[],{},{"nodeType":62,"value":9793,"marks":9794,"data":9795},"Cela concerne toutes les sociétés et même les ",[],{},{"nodeType":67,"data":9797,"content":9799},{"uri":9798},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/tva-et-auto-entrepreneur/",[9800],{"nodeType":62,"value":9801,"marks":9802,"data":9804},"auto-entrepreneurs",[9803],{"type":75},{},{"nodeType":62,"value":994,"marks":9806,"data":9807},[],{},{"nodeType":62,"value":9809,"marks":9810,"data":9811},"Par ailleurs, même si vous êtes sous le seuil, ",[],{},{"nodeType":62,"value":9813,"marks":9814,"data":9816},"vous pouvez volontairement opter pour un régime d'imposition à la TVA",[9815],{"type":274},{},{"nodeType":62,"value":9818,"marks":9819,"data":9820}," pour récupérer la TVA sur vos achats professionnels.",[],{},{"nodeType":263,"data":9822,"content":9823},{},[9824],{"nodeType":62,"value":9825,"marks":9826,"data":9827},"Pourquoi faire une déclaration de TVA ?",[],{},{"nodeType":58,"data":9829,"content":9830},{},[9831,9835,9840,9844,9853],{"nodeType":62,"value":9832,"marks":9833,"data":9834},"La déclaration de TVA est ",[],{},{"nodeType":62,"value":9836,"marks":9837,"data":9839},"une obligation légale ",[9838],{"type":274},{},{"nodeType":62,"value":9841,"marks":9842,"data":9843},"indiquée dans le ",[],{},{"nodeType":67,"data":9845,"content":9847},{"uri":9846},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/memento-fiscal/",[9848],{"nodeType":62,"value":9849,"marks":9850,"data":9852},"mémento fiscal",[9851],{"type":75},{},{"nodeType":62,"value":9854,"marks":9855,"data":9856}," pour toute entreprise soumise à cet impôt. En négligeant cette obligation, vous vous exposez à des pénalités financières, et plus grave encore, à des sanctions administratives pouvant aller jusqu’à la fermeture de l’entreprise.",[],{},{"nodeType":58,"data":9858,"content":9859},{},[9860,9864,9869],{"nodeType":62,"value":9861,"marks":9862,"data":9863},"Mais au-delà de l’obligation légale, ",[],{},{"nodeType":62,"value":9865,"marks":9866,"data":9868},"la déclaration de TVA peut aussi devenir un levier stratégique.",[9867],{"type":274},{},{"nodeType":62,"value":9870,"marks":9871,"data":9872}," En effet, les entreprises qui paient plus de TVA sur leurs achats que ce qu’elles collectent sur leurs ventes peuvent récupérer la différence sous forme de crédit de TVA.",[],{},{"nodeType":263,"data":9874,"content":9875},{},[9876],{"nodeType":62,"value":9877,"marks":9878,"data":9879},"Quels sont les taux de TVA ?",[],{},{"nodeType":58,"data":9881,"content":9882},{},[9883,9887,9896],{"nodeType":62,"value":9884,"marks":9885,"data":9886},"En 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services.",[],{},{"nodeType":585,"data":9919,"content":9920},{},[9921],{"nodeType":58,"data":9922,"content":9923},{},[9924,9929,9933,10613],{"nodeType":62,"value":9925,"marks":9926,"data":9928},"10%",[9927],{"type":274},{},{"nodeType":62,"value":9930,"marks":9931,"data":9932}," : Taux intermédiaire, utilisé principalement dans la restauration, les ",[],{},{"nodeType":8804,"data":9934,"content":10607},{"target":9935},{"metadata":9936,"sys":9939,"fields":9950},{"tags":9937,"concepts":9938},[],[],{"space":9940,"id":9942,"type":14,"createdAt":9943,"updatedAt":9944,"environment":9945,"publishedVersion":96,"revision":9947,"contentType":9948,"locale":27},{"sys":9941},{"type":10,"linkType":11,"id":12},"X4a4HBEAADWjnWqS","2022-09-20T15:50:44.439Z","2026-05-19T10:14:29.474Z",{"sys":9946},{"id":19,"type":10,"linkType":20},11,{"sys":9949},{"type":10,"linkType":25,"id":8358},{"title":9951,"slug":9952,"author":9953,"category":9993,"publishedAt":10005,"cover":10006,"content":10028,"metaTitle":9951,"metaDescription":10606},"TVA à taux réduit pour les travaux de rénovation de 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En fonction des travaux effectués, ce taux peut être abaissé à 5,5% ou 10% au lieu du taux habituel de 20%. Explorons ces conditions ensemble.",[],{},{"nodeType":263,"data":10039,"content":10040},{},[10041],{"nodeType":62,"value":10042,"marks":10043,"data":10045},"Les locaux concernés par le taux réduit de TVA",[10044],{"type":274},{},{"nodeType":58,"data":10047,"content":10048},{},[10049,10053,10058,10062,10069,10073,10077],{"nodeType":62,"value":10050,"marks":10051,"data":10052},"Pour pouvoir bénéficier de la ",[],{},{"nodeType":62,"value":10054,"marks":10055,"data":10057},"réduction du taux de TVA",[10056],{"type":274},{},{"nodeType":62,"value":10059,"marks":10060,"data":10061},", les locaux doivent être achevés depuis plus de deux ans avant le début des travaux et que ceux-ci soient affectés à l’habitation. Sans ces deux critères réunis, la réduction du ",[],{},{"nodeType":67,"data":10063,"content":10064},{"uri":9889},[10065],{"nodeType":62,"value":9892,"marks":10066,"data":10068},[10067],{"type":75},{},{"nodeType":62,"value":10070,"marks":10071,"data":10072}," ne peut pas s’appliquer et sera donc de ",[],{},{"nodeType":62,"value":9910,"marks":10074,"data":10076},[10075],{"type":274},{},{"nodeType":62,"value":570,"marks":10078,"data":10079},[],{},{"nodeType":58,"data":10081,"content":10082},{},[10083],{"nodeType":62,"value":10084,"marks":10085,"data":10086},"Les locaux concernés peuvent être :",[],{},{"nodeType":581,"data":10088,"content":10089},{},[10090,10100,10110,10120,10130,10140],{"nodeType":585,"data":10091,"content":10092},{},[10093],{"nodeType":58,"data":10094,"content":10095},{},[10096],{"nodeType":62,"value":10097,"marks":10098,"data":10099},"Une maison individuelle.",[],{},{"nodeType":585,"data":10101,"content":10102},{},[10103],{"nodeType":58,"data":10104,"content":10105},{},[10106],{"nodeType":62,"value":10107,"marks":10108,"data":10109},"Un logement dans un immeuble collectif, que ce soit pour les parties privatives ou communes.",[],{},{"nodeType":585,"data":10111,"content":10112},{},[10113],{"nodeType":58,"data":10114,"content":10115},{},[10116],{"nodeType":62,"value":10117,"marks":10118,"data":10119},"Une habitation légère (du type mobil-home, péniche) du moment qu’elles sont imposées à la taxe d’habitation.",[],{},{"nodeType":585,"data":10121,"content":10122},{},[10123],{"nodeType":58,"data":10124,"content":10125},{},[10126],{"nodeType":62,"value":10127,"marks":10128,"data":10129},"Une dépendance usuelle d’un local d’habitation (cave, grenier, garage, terrasse…).",[],{},{"nodeType":585,"data":10131,"content":10132},{},[10133],{"nodeType":58,"data":10134,"content":10135},{},[10136],{"nodeType":62,"value":10137,"marks":10138,"data":10139},"Un établissement d’hébergement collectif de personne physique. Cela concerne les établissements touristique qui sont exonérés de TVA (gîtes ruraux, chambres d’hôte…), les établissements à caractères sociaux destinés à l’hébergement (résidence universitaire, maison de retraite…).",[],{},{"nodeType":585,"data":10141,"content":10142},{},[10143],{"nodeType":58,"data":10144,"content":10145},{},[10146],{"nodeType":62,"value":10147,"marks":10148,"data":10149},"Un logement de fonction (logement de gardien d’entreprise, d’immeuble…).",[],{},{"nodeType":58,"data":10151,"content":10152},{},[10153],{"nodeType":62,"value":10154,"marks":10155,"data":10156},"Le client des travaux peut être un propriétaire bailleur, un propriétaire occupant, un syndicat de copropriétaire, une société civile immobilière ainsi qu'un locataire ou occupant.",[],{},{"nodeType":263,"data":10158,"content":10159},{},[10160],{"nodeType":62,"value":10161,"marks":10162,"data":10164},"Liste des travaux éligibles au taux réduit de TVA",[10163],{"type":274},{},{"nodeType":58,"data":10166,"content":10167},{},[10168,10171,10175],{"nodeType":62,"value":3452,"marks":10169,"data":10170},[],{},{"nodeType":62,"value":10054,"marks":10172,"data":10174},[10173],{"type":274},{},{"nodeType":62,"value":10176,"marks":10177,"data":10178}," est réservée aux travaux d’amélioration, de transformation, d’aménagement ou d’entretien d’un logement. En fonction de la nature des travaux, le taux de TVA est plus ou moins réduit.",[],{},{"nodeType":58,"data":10180,"content":10181},{},[10182,10186,10191,10195,10199],{"nodeType":62,"value":10183,"marks":10184,"data":10185},"Concernant les ",[],{},{"nodeType":62,"value":10187,"marks":10188,"data":10190},"travaux d’amélioration, de transformation, d’aménagement ou d’entretien",[10189],{"type":274},{},{"nodeType":62,"value":10192,"marks":10193,"data":10194},", le taux de TVA est abaissé à ",[],{},{"nodeType":62,"value":9925,"marks":10196,"data":10198},[10197],{"type":274},{},{"nodeType":62,"value":570,"marks":10200,"data":10201},[],{},{"nodeType":58,"data":10203,"content":10204},{},[10205],{"nodeType":62,"value":10206,"marks":10207,"data":10208},"Voici les travaux concernés : ",[],{},{"nodeType":581,"data":10210,"content":10211},{},[10212,10222,10232,10242],{"nodeType":585,"data":10213,"content":10214},{},[10215],{"nodeType":58,"data":10216,"content":10217},{},[10218],{"nodeType":62,"value":10219,"marks":10220,"data":10221},"Travaux d'urgence sur une chaudière collective ou un ascenseur (sans remplacement de l'équipement)",[],{},{"nodeType":585,"data":10223,"content":10224},{},[10225],{"nodeType":58,"data":10226,"content":10227},{},[10228],{"nodeType":62,"value":10229,"marks":10230,"data":10231},"Alimentation en eau d'un immeuble d'habitation (achevé depuis 2 ans)",[],{},{"nodeType":585,"data":10233,"content":10234},{},[10235],{"nodeType":58,"data":10236,"content":10237},{},[10238],{"nodeType":62,"value":10239,"marks":10240,"data":10241},"Évacuation des eaux pluviales",[],{},{"nodeType":585,"data":10243,"content":10244},{},[10245],{"nodeType":58,"data":10246,"content":10247},{},[10248],{"nodeType":62,"value":10249,"marks":10250,"data":10251},"Travaux de clôture et pose d'un portail",[],{},{"nodeType":58,"data":10253,"content":10254},{},[10255,10258,10263,10267,10272],{"nodeType":62,"value":10183,"marks":10256,"data":10257},[],{},{"nodeType":62,"value":10259,"marks":10260,"data":10262},"travaux de rénovation ou d’amélioration énergétique",[10261],{"type":274},{},{"nodeType":62,"value":10264,"marks":10265,"data":10266},", le taux de TVA est réduit à ",[],{},{"nodeType":62,"value":10268,"marks":10269,"data":10271},"5,5%",[10270],{"type":274},{},{"nodeType":62,"value":570,"marks":10273,"data":10274},[],{},{"nodeType":58,"data":10276,"content":10277},{},[10278],{"nodeType":62,"value":10279,"marks":10280,"data":10281},"Cela comprend par exemple les travaux suivants 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extérieures",[],{},{"nodeType":585,"data":10316,"content":10317},{},[10318],{"nodeType":58,"data":10319,"content":10320},{},[10321],{"nodeType":62,"value":10322,"marks":10323,"data":10324},"Chaudière à condensation",[],{},{"nodeType":585,"data":10326,"content":10327},{},[10328],{"nodeType":58,"data":10329,"content":10330},{},[10331],{"nodeType":62,"value":10332,"marks":10333,"data":10334},"Équipements de raccordement à un réseau de chaleur (majoritairement alimenté par des énergies renouvelables ou cogénération)",[],{},{"nodeType":585,"data":10336,"content":10337},{},[10338],{"nodeType":58,"data":10339,"content":10340},{},[10341],{"nodeType":62,"value":10342,"marks":10343,"data":10344},"Appareils de régulation de chauffage",[],{},{"nodeType":585,"data":10346,"content":10347},{},[10348],{"nodeType":58,"data":10349,"content":10350},{},[10351],{"nodeType":62,"value":10352,"marks":10353,"data":10354},"Matériaux de calorifugeage (installation de production/distribution de chaleur ou d'eau chaude)",[],{},{"nodeType":585,"data":10356,"content":10357},{},[10358],{"nodeType":58,"data":10359,"content":10360},{},[10361],{"nodeType":62,"value":10362,"marks":10363,"data":10364},"Échangeur de chaleur souterrain pour pompes à chaleur géothermiques",[],{},{"nodeType":263,"data":10366,"content":10367},{},[10368],{"nodeType":62,"value":10369,"marks":10370,"data":10372},"Les travaux et achats exclus au taux de TVA réduit",[10371],{"type":274},{},{"nodeType":58,"data":10374,"content":10375},{},[10376,10380,10385,10388,10393],{"nodeType":62,"value":10377,"marks":10378,"data":10379},"Certains travaux et achats ne peuvent pas bénéficier d’un ",[],{},{"nodeType":62,"value":10381,"marks":10382,"data":10384},"taux réduit",[10383],{"type":274},{},{"nodeType":62,"value":874,"marks":10386,"data":10387},[],{},{"nodeType":62,"value":10389,"marks":10390,"data":10392},"intermédiaire",[10391],{"type":274},{},{"nodeType":62,"value":503,"marks":10394,"data":10395},[],{},{"nodeType":58,"data":10397,"content":10398},{},[10399],{"nodeType":62,"value":10400,"marks":10401,"data":10402},"Voici une liste des travaux et fournitures exclus :",[],{},{"nodeType":581,"data":10404,"content":10405},{},[10406,10416,10426,10436,10446,10456],{"nodeType":585,"data":10407,"content":10408},{},[10409],{"nodeType":58,"data":10410,"content":10411},{},[10412],{"nodeType":62,"value":10413,"marks":10414,"data":10415},"Travaux dans des locaux non résidentiels (bâtiments professionnels, bureaux, agricoles)",[],{},{"nodeType":585,"data":10417,"content":10418},{},[10419],{"nodeType":58,"data":10420,"content":10421},{},[10422],{"nodeType":62,"value":10423,"marks":10424,"data":10425},"Aménagement et entretien des espaces verts (paysagiste)",[],{},{"nodeType":585,"data":10427,"content":10428},{},[10429],{"nodeType":58,"data":10430,"content":10431},{},[10432],{"nodeType":62,"value":10433,"marks":10434,"data":10435},"Fourniture d'équipements ou de mobiliers",[],{},{"nodeType":585,"data":10437,"content":10438},{},[10439],{"nodeType":58,"data":10440,"content":10441},{},[10442],{"nodeType":62,"value":10443,"marks":10444,"data":10445},"Gros équipements de chauffage (sauf pour économies d'énergie)",[],{},{"nodeType":585,"data":10447,"content":10448},{},[10449],{"nodeType":58,"data":10450,"content":10451},{},[10452],{"nodeType":62,"value":10453,"marks":10454,"data":10455},"Entretien ou installation d'ascenseurs",[],{},{"nodeType":585,"data":10457,"content":10458},{},[10459],{"nodeType":58,"data":10460,"content":10461},{},[10462],{"nodeType":62,"value":10463,"marks":10464,"data":10465},"Travaux majeurs (surélévation, rénovation de plus de la moitié du gros œuvre, remise à neuf de plus des 2/3 du second œuvre, augmentation de la surface de plancher de plus de 10%)",[],{},{"nodeType":58,"data":10467,"content":10468},{},[10469,10474],{"nodeType":62,"value":930,"marks":10470,"data":10473},[10471,10472],{"type":75},{"type":274},{},{"nodeType":62,"value":10475,"marks":10476,"data":10477}," : Les équipements achetés par le particulier pour les faire installer par une entreprise sont soumis au taux normal de TVA à savoir 20%. En revanche, la prestation peut bénéficier de la réduction du taux de TVA.",[],{},{"nodeType":263,"data":10479,"content":10480},{},[10481],{"nodeType":62,"value":10482,"marks":10483,"data":10485},"Attestation de TVA à taux réduit",[10484],{"type":274},{},{"nodeType":58,"data":10487,"content":10488},{},[10489,10493,10497,10501,10506,10510,10519,10523,10532],{"nodeType":62,"value":10490,"marks":10491,"data":10492},"Afin de bénéficier de la ",[],{},{"nodeType":62,"value":10054,"marks":10494,"data":10496},[10495],{"type":274},{},{"nodeType":62,"value":10498,"marks":10499,"data":10500},", il est obligatoire de remettre aux professionnels, ",[],{},{"nodeType":62,"value":10502,"marks":10503,"data":10505},"une attestation",[10504],{"type":274},{},{"nodeType":62,"value":10507,"marks":10508,"data":10509}," qui confirme le respect des conditions d’application du taux. Cette attestation doit être remise impérativement avant la facturation. L’attestation doit être remplie par la personne qui fait faire les travaux, c’est-à-dire le client du prestataire. Il existe deux modèles d’attestations, l’un pour les ",[],{},{"nodeType":67,"data":10511,"content":10513},{"uri":10512},"https://entreprendre.service-public.fr/vosdroits/R19458",[10514],{"nodeType":62,"value":10515,"marks":10516,"data":10518},"travaux de gros œuvre",[10517],{"type":75},{},{"nodeType":62,"value":10520,"marks":10521,"data":10522}," et un autre pour les ",[],{},{"nodeType":67,"data":10524,"content":10526},{"uri":10525},"https://entreprendre.service-public.fr/vosdroits/R19462",[10527],{"nodeType":62,"value":10528,"marks":10529,"data":10531},"travaux de second œuvre",[10530],{"type":75},{},{"nodeType":62,"value":570,"marks":10533,"data":10534},[],{},{"nodeType":58,"data":10536,"content":10537},{},[10538,10542,10547],{"nodeType":62,"value":10539,"marks":10540,"data":10541},"Ce document doit être produit en ",[],{},{"nodeType":62,"value":10543,"marks":10544,"data":10546},"2 exemplaires",[10545],{"type":274},{},{"nodeType":62,"value":5407,"marks":10548,"data":10549},[],{},{"nodeType":581,"data":10551,"content":10552},{},[10553,10568],{"nodeType":585,"data":10554,"content":10555},{},[10556],{"nodeType":58,"data":10557,"content":10558},{},[10559,10564],{"nodeType":62,"value":10560,"marks":10561,"data":10563},"Pour le prestataire de services : ",[10562],{"type":274},{},{"nodeType":62,"value":10565,"marks":10566,"data":10567},"Cet exemplaire doit être ajouté à sa comptabilité comme preuve de l'application du taux réduit de TVA sur la facture.",[],{},{"nodeType":585,"data":10569,"content":10570},{},[10571],{"nodeType":58,"data":10572,"content":10573},{},[10574,10579],{"nodeType":62,"value":10575,"marks":10576,"data":10578},"Pour le client : ",[10577],{"type":274},{},{"nodeType":62,"value":10580,"marks":10581,"data":10582},"Le client doit conserver cet exemplaire jusqu'au 31 décembre de la cinquième année suivant l'émission des factures. Par exemple, pour des travaux facturés en 2026, le document doit être gardé jusqu'au 31 décembre 2031.",[],{},{"nodeType":58,"data":10584,"content":10585},{},[10586],{"nodeType":62,"value":10587,"marks":10588,"data":10589},"En cas d'erreur de taux de TVA causée par des informations inexactes sur l'attestation, le client peut être obligé de contribuer au remboursement du montant manquant.",[],{},{"nodeType":58,"data":10591,"content":10592},{},[10593,10596,10603],{"nodeType":62,"value":8307,"marks":10594,"data":10595},[],{},{"nodeType":67,"data":10597,"content":10598},{"uri":8310},[10599],{"nodeType":62,"value":8316,"marks":10600,"data":10602},[10601],{"type":75},{},{"nodeType":62,"value":570,"marks":10604,"data":10605},[],{},"Découvrez les conditions et travaux éligibles pour bénéficier des taux réduits de TVA à 5,5% et 10% lors de la rénovation de logements anciens.",[10608],{"nodeType":62,"value":10609,"marks":10610,"data":10612},"travaux de rénovation",[10611],{"type":75},{},{"nodeType":62,"value":10614,"marks":10615,"data":10616}," de logement ou encore les transports de voyageurs.",[],{},{"nodeType":585,"data":10618,"content":10619},{},[10620],{"nodeType":58,"data":10621,"content":10622},{},[10623,10627],{"nodeType":62,"value":10268,"marks":10624,"data":10626},[10625],{"type":274},{},{"nodeType":62,"value":10628,"marks":10629,"data":10630}," : Taux réduit, qui concerne notamment les produits alimentaires de base, les abonnements au gaz et à l’électricité, ou encore les livres.",[],{},{"nodeType":585,"data":10632,"content":10633},{},[10634],{"nodeType":58,"data":10635,"content":10636},{},[10637,10642],{"nodeType":62,"value":10638,"marks":10639,"data":10641},"2,1%",[10640],{"type":274},{},{"nodeType":62,"value":10643,"marks":10644,"data":10645}," : Taux super réduit, qui s’applique principalement aux médicaments remboursables et à certaines publications de presse.",[],{},{"nodeType":58,"data":10647,"content":10648},{},[10649,10652,10659],{"nodeType":62,"value":8307,"marks":10650,"data":10651},[],{},{"nodeType":67,"data":10653,"content":10654},{"uri":8310},[10655],{"nodeType":62,"value":8316,"marks":10656,"data":10658},[10657],{"type":75},{},{"nodeType":62,"value":570,"marks":10660,"data":10661},[],{},{"nodeType":263,"data":10663,"content":10664},{},[10665],{"nodeType":62,"value":10666,"marks":10667,"data":10668},"Quand déclarer la TVA en 2026 ?",[],{},{"nodeType":58,"data":10670,"content":10671},{},[10672],{"nodeType":62,"value":10673,"marks":10674,"data":10675},"Les dates de déclaration de TVA varient selon le régime fiscal de votre entreprise. Voici les grandes lignes pour 2026 :",[],{},{"nodeType":581,"data":10677,"content":10678},{},[10679,10731],{"nodeType":585,"data":10680,"content":10681},{},[10682],{"nodeType":58,"data":10683,"content":10684},{},[10685,10690,10694,10699,10709,10714,10718,10727],{"nodeType":62,"value":10686,"marks":10687,"data":10689},"Régime réel simplifié",[10688],{"type":274},{},{"nodeType":62,"value":10691,"marks":10692,"data":10693}," : La déclaration annuelle de TVA doit être déposée avant le ",[],{},{"nodeType":62,"value":10695,"marks":10696,"data":10698},"deuxième ",[10697],{"type":274},{},{"nodeType":67,"data":10700,"content":10702},{"uri":10701},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/definition-jour-calendaire-ouvre-ouvrable/",[10703],{"nodeType":62,"value":10704,"marks":10705,"data":10708},"jour ouvré",[10706,10707],{"type":274},{"type":75},{},{"nodeType":62,"value":10710,"marks":10711,"data":10713}," suivant le 1er mai 2026",[10712],{"type":274},{},{"nodeType":62,"value":10715,"marks":10716,"data":10717},". Si l'",[],{},{"nodeType":67,"data":10719,"content":10721},{"uri":10720},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[10722],{"nodeType":62,"value":10723,"marks":10724,"data":10726},"exercice",[10725],{"type":75},{},{"nodeType":62,"value":10728,"marks":10729,"data":10730}," ne correspond pas à l'année civile, l'entreprise doit déclarer sa TVA dans les trois mois suivant la clôture de son exercice.",[],{},{"nodeType":585,"data":10732,"content":10733},{},[10734],{"nodeType":58,"data":10735,"content":10736},{},[10737,10742,10746,10751,10755,10760],{"nodeType":62,"value":10738,"marks":10739,"data":10741},"Régime réel normal",[10740],{"type":274},{},{"nodeType":62,"value":10743,"marks":10744,"data":10745}," : Vous devez ",[],{},{"nodeType":62,"value":10747,"marks":10748,"data":10750},"déclarer mensuellement",[10749],{"type":274},{},{"nodeType":62,"value":10752,"marks":10753,"data":10754},", mais vous pouvez opter pour ",[],{},{"nodeType":62,"value":10756,"marks":10757,"data":10759},"la déclaration trimestrielle",[10758],{"type":274},{},{"nodeType":62,"value":10761,"marks":10762,"data":10763}," si le montant annuel de votre TVA est inférieur à 4 000€.",[],{},{"nodeType":263,"data":10765,"content":10766},{},[10767],{"nodeType":62,"value":10768,"marks":10769,"data":10770},"Comment faire la déclaration la TVA ?",[],{},{"nodeType":58,"data":10772,"content":10773},{},[10774,10778,10786,10790,10794,10798,10802,10806,10813,10817,10824],{"nodeType":62,"value":10775,"marks":10776,"data":10777},"La déclaration de TVA s’effectue en ligne sur le ",[],{},{"nodeType":67,"data":10779,"content":10780},{"uri":9636},[10781],{"nodeType":62,"value":10782,"marks":10783,"data":10785},"site des impôts",[10784],{"type":75},{},{"nodeType":62,"value":10787,"marks":10788,"data":10789},", via votre espace professionnel. Vous devez remplir le formulaire ",[],{},{"nodeType":62,"value":9746,"marks":10791,"data":10793},[10792],{"type":274},{},{"nodeType":62,"value":10795,"marks":10796,"data":10797}," pour le régime réel normal ou ",[],{},{"nodeType":62,"value":9222,"marks":10799,"data":10801},[10800],{"type":274},{},{"nodeType":62,"value":10803,"marks":10804,"data":10805}," pour le régime réel simplifié. Ce formulaire détaille la ",[],{},{"nodeType":67,"data":10807,"content":10808},{"uri":9601},[10809],{"nodeType":62,"value":9607,"marks":10810,"data":10812},[10811],{"type":75},{},{"nodeType":62,"value":10814,"marks":10815,"data":10816}," sur vos ventes et la ",[],{},{"nodeType":67,"data":10818,"content":10819},{"uri":9400},[10820],{"nodeType":62,"value":9406,"marks":10821,"data":10823},[10822],{"type":75},{},{"nodeType":62,"value":10825,"marks":10826,"data":10827}," sur vos achats.",[],{},{"nodeType":58,"data":10829,"content":10830},{},[10831,10835,10840,10844,10849],{"nodeType":62,"value":10832,"marks":10833,"data":10834},"Le calcul est simple : si la TVA collectée est supérieure à la TVA déductible, vous devez ",[],{},{"nodeType":62,"value":10836,"marks":10837,"data":10839},"payer la différence à l’État",[10838],{"type":274},{},{"nodeType":62,"value":10841,"marks":10842,"data":10843},". À l’inverse, si la TVA déductible est supérieure à la TVA collectée, vous pouvez ",[],{},{"nodeType":62,"value":10845,"marks":10846,"data":10848},"demander un remboursement ou imputer ce crédit",[10847],{"type":274},{},{"nodeType":62,"value":10850,"marks":10851,"data":10852}," sur vos prochaines déclarations.",[],{},{"nodeType":58,"data":10854,"content":10855},{},[10856,10860,10868],{"nodeType":62,"value":10857,"marks":10858,"data":10859},"Si vous exercez en ",[],{},{"nodeType":67,"data":10861,"content":10863},{"uri":10862},"https://www.clementine.fr/blog/taxes-et-impots/la-tva-en-dropshipping/",[10864],{"nodeType":62,"value":8252,"marks":10865,"data":10867},[10866],{"type":75},{},{"nodeType":62,"value":10869,"marks":10870,"data":10871},", certaines opérations doivent être déclarées différemment selon le pays de vente. ",[],{},{"nodeType":263,"data":10873,"content":10874},{},[10875],{"nodeType":62,"value":10876,"marks":10877,"data":10878},"Quelles les pénalités en cas de retard de déclaration de TVA ?",[],{},{"nodeType":58,"data":10880,"content":10881},{},[10882,10886,10890,10894,10899],{"nodeType":62,"value":10883,"marks":10884,"data":10885},"En cas de retard ou d’oubli dans la ",[],{},{"nodeType":62,"value":9033,"marks":10887,"data":10889},[10888],{"type":274},{},{"nodeType":62,"value":10891,"marks":10892,"data":10893},", votre entreprise s’expose à des sanctions prévues par l’article 1728 du Code général des impôts. D’abord, un ",[],{},{"nodeType":62,"value":10895,"marks":10896,"data":10898},"intérêt de retard de 0,20% par mois",[10897],{"type":274},{},{"nodeType":62,"value":10900,"marks":10901,"data":10902}," s’applique dès que la déclaration n’est pas transmise dans les délais, même si vous êtes de bonne foi.",[],{},{"nodeType":58,"data":10904,"content":10905},{},[10906,10910,10915,10919,10924,10928,10933,10937,10942,10946,10951,10955,10960],{"nodeType":62,"value":10907,"marks":10908,"data":10909},"S’ajoute à cela une ",[],{},{"nodeType":62,"value":10911,"marks":10912,"data":10914},"majoration de 10%",[10913],{"type":274},{},{"nodeType":62,"value":10916,"marks":10917,"data":10918}," si la déclaration est déposée dans les 30 jours suivant la mise en demeure ou avant son émission. Ce taux passe à ",[],{},{"nodeType":62,"value":10920,"marks":10921,"data":10923},"40%",[10922],{"type":274},{},{"nodeType":62,"value":10925,"marks":10926,"data":10927}," lorsque le dépôt intervient au-delà de 30 jours après mise en demeure, et peut atteindre ",[],{},{"nodeType":62,"value":10929,"marks":10930,"data":10932},"80%",[10931],{"type":274},{},{"nodeType":62,"value":10934,"marks":10935,"data":10936}," en cas de manquements graves ou répétés, qualifiés de ",[],{},{"nodeType":62,"value":10938,"marks":10939,"data":10941},"manœuvres frauduleuses",[10940],{"type":274},{},{"nodeType":62,"value":10943,"marks":10944,"data":10945},". 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",[],{},"Comprenez facilement la déclaration de TVA en 2026 : régimes, obligations, taux, délais et sanctions. Un guide rapide et complet pour entrepreneurs.",[11090],{"data":11091,"marks":11092,"value":11094,"nodeType":62},{},[11093],{"type":75},"la déclaration de TVA",{"data":11096,"marks":11097,"value":11098,"nodeType":62},{},[]," s’effectue au mois ou au semestre. Si la TVA à appliquer est étrangère, située dans l’Union Européenne, alors la déclaration doit être faite au ",{"data":11100,"content":11102,"nodeType":67},{"uri":11101},"https://www.impots.gouv.fr/professionnel/jutilise-le-mini-guichet-tva-0",[11103],{"data":11104,"marks":11105,"value":11107,"nodeType":62},{},[11106],{"type":75},"mini-guichet unique de TVA",{"data":11109,"marks":11110,"value":11111,"nodeType":62},{},[],". Suite à cela, vous êtes tenu de déclarer de façon trimestrielle.",{"data":11113,"content":11114,"nodeType":58},{},[11115],{"data":11116,"marks":11117,"value":11118,"nodeType":62},{},[],"Toutes les entreprises assujetties établies en France disposent du droit de demander un remboursement de la TVA lors d’une dépense dans un autre pays.",{"data":11120,"content":11121,"nodeType":58},{},[11122,11126,11131,11135,11144],{"data":11123,"marks":11124,"value":11125,"nodeType":62},{},[],"Pour plus de précision sur la récupération de la ",{"data":11127,"marks":11128,"value":11130,"nodeType":62},{},[11129],{"type":274},"TVA étrangère",{"data":11132,"marks":11133,"value":11134,"nodeType":62},{},[],", vous pouvez consulter ",{"data":11136,"content":11138,"nodeType":67},{"uri":11137},"https://www.clementine.fr/blog/taxes-et-impots/recuperation-de-la-tva-etrangere/",[11139],{"data":11140,"marks":11141,"value":11143,"nodeType":62},{},[11142],{"type":75},"notre article sur le sujet",{"data":11145,"marks":11146,"value":570,"nodeType":62},{},[],{"data":11148,"content":11149,"nodeType":111},{},[11150],{"data":11151,"marks":11152,"value":1985,"nodeType":62},{},[],{"data":11154,"content":11155,"nodeType":111},{},[11156],{"data":11157,"marks":11158,"value":11159,"nodeType":62},{},[],"Comment la TVA est-elle appliquée au dropshipping ?",{"data":11161,"content":11162,"nodeType":58},{},[11163],{"data":11164,"marks":11165,"value":11166,"nodeType":62},{},[],"La TVA en dropshipping dépend du pays de destination du produit et du seuil de ventes à distance, ce qui détermine le taux de TVA applicable et le lieu de déclaration. ",{"data":11168,"content":11169,"nodeType":111},{},[11170],{"data":11171,"marks":11172,"value":11173,"nodeType":62},{},[],"Est-ce que le dropshipping est imposable ?",{"data":11175,"content":11176,"nodeType":58},{},[11177],{"data":11178,"marks":11179,"value":11180,"nodeType":62},{},[],"Oui, les revenus issus du dropshipping sont imposables et doivent être déclarés comme toute activité commerciale, avec paiement des impôts et de la TVA si l’entreprise y est assujettie. ",90,0,["Island",11184],{"key":11185,"result":11186},"BlogAuthorHero_4ftItQ0mALR3LHwonbRwgCGFtWUYDHgKTQKxk3AaGK4",{"head":11187},{},1779443489172]