{"id":2588,"date":"2024-10-30T12:35:20","date_gmt":"2024-10-30T11:35:20","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=2588"},"modified":"2024-10-30T12:35:20","modified_gmt":"2024-10-30T11:35:20","slug":"mentions-obligatoires-sur-les-factures","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=2588","title":{"rendered":"Mentions obligatoires sur les factures"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"414\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2024\/10\/papers-3819540_640.jpg?w=640\" alt=\"\" class=\"wp-image-2590\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2024\/10\/papers-3819540_640.jpg 640w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2024\/10\/papers-3819540_640-300x194.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dans un communiqu\u00e9 en date du 18\u00a0octobre 2024, l&#8217;administration vient rappeler que l&#8217;obligation pour les entreprises \u00e9tablies en France d&#8217;\u00e9mettre et de recevoir des factures \u00e9lectroniques s&#8217;appliquera progressivement \u00e0 partir du 1<sup>er<\/sup>\u00a0septembre 2026, selon le calendrier fix\u00e9 par la loi de finances pour 2024. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle pr\u00e9cise \u00e9galement que quatre nouvelles mentions obligatoires devront figurer sur les factures\u00a0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-le num\u00e9ro SIREN du client&nbsp;;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-l&#8217;adresse de livraison des biens, lorsqu&#8217;elle est diff\u00e9rente de l&#8217;adresse de facturation du client&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-l&#8217;information selon laquelle les op\u00e9rations donnant lieu \u00e0 une facture sont constitu\u00e9es exclusivement de livraisons de biens ou de prestations de services ou sont constitu\u00e9es de ces deux cat\u00e9gories d&#8217;op\u00e9rations&nbsp;;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">-l\u2019option de paiement de la TVA sur les d\u00e9bits le cas \u00e9ch\u00e9ant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il convient de souligner que l&#8217;article\u00a0242 nonies A de l&#8217;annexe\u00a0II au CGI, tel que figurant sur le site L\u00e9gifrance, pr\u00e9voit que ces mentions sont obligatoires d\u00e8s le 1<sup>er<\/sup>\u00a0juillet 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est primordial de bien faire figurer tous ces \u00e9l\u00e9ments sur vos factures. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : RF<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un communiqu\u00e9 en date du 18\u00a0octobre 2024, l&#8217;administration vient rappeler que l&#8217;obligation pour les entreprises \u00e9tablies en France d&#8217;\u00e9mettre et de recevoir des factures \u00e9lectroniques s&#8217;appliquera progressivement \u00e0 partir du 1er\u00a0septembre 2026, selon le calendrier fix\u00e9 par la loi de finances pour 2024. Elle pr\u00e9cise \u00e9galement que quatre nouvelles mentions obligatoires devront figurer sur &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=2588\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Mentions obligatoires sur les factures&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2590,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,3,5],"tags":[],"class_list":["post-2588","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-affaires","category-fiscal","category-toutes-les-categories"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2588"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2588\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/2590"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}