{"id":294,"date":"2022-11-21T12:17:09","date_gmt":"2022-11-21T12:17:09","guid":{"rendered":"https:\/\/www.ploutos-origins.com\/?p=294"},"modified":"2022-11-21T14:05:25","modified_gmt":"2022-11-21T14:05:25","slug":"les-mentions-dune-facture-electronique","status":"publish","type":"post","link":"https:\/\/www.ploutos-origins.com\/index.php\/les-mentions-dune-facture-electronique\/","title":{"rendered":"Les mentions d&#8217;une facture \u00e9lectronique"},"content":{"rendered":"\n<p>Dans l\u2019article <a href=\"https:\/\/www.ploutos-origins.com\/index.php\/2022\/11\/02\/quest-ce-quune-facture-electronique\/\">\u201cQu\u2019est ce qu\u2019une facture \u00e9lectronique ?\u201d<\/a>, nous avions d\u00e9fini la facture \u00e9lectronique (FE) comme <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">un ensemble de mentions norm\u00e9es et structur\u00e9es<\/mark>. Int\u00e9ressons-nous maintenant exclusivement \u00e0 l&#8217;ensemble des mentions d\u2019une facture \u00e9lectronique.<\/p>\n\n\n\n<p> Les \u00e9volutions des mentions peuvent \u00eatre d\u00e9coup\u00e9es en trois phases : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1\u00e8re phase : <mark style=\"background-color: rgba(0, 0, 0, 0);\" class=\"has-inline-color has-golden-color\"><b>Aujourd&#8217;hui<\/b><\/mark>, une facture est compos\u00e9e de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">18 mentions<\/mark><\/strong> obligatoires.<\/li>\n\n\n\n<li>2\u00e8me phase : <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Entre juillet 2024 et janvier 2026<\/mark><\/strong>, une facture \u00e9lectronique ne comportera que <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">26 mentions<\/mark><\/strong>.<\/li>\n\n\n\n<li>3\u00e8me phase : A partir de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">janvier 2026<\/mark><\/strong>, lorsque la FE sera pleinement <a href=\"https:\/\/www.ploutos-origins.com\/index.php\/2022\/11\/05\/combien-de-temps-vous-reste-t-il-avant-la-bascule-a-la-facture-electronique\/\">d\u00e9ploy\u00e9e<\/a>, une facture comportera <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">34 mentions<\/mark><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>L&#8217;Etat a pr\u00e9vu une <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">p\u00e9riode appel\u00e9e &#8220;phase transitoire&#8221; entre juillet 2024 et janvier 2028<\/mark><\/strong> <em><a href=\"#ref\" data-type=\"internal\" data-id=\"#ref\">[1]<\/a><\/em>. Durant cette p\u00e9riode, il sera encore possible de pr\u00e9parer les <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">factures en PDF<\/mark><\/strong> (<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">19 mentions obligatoires<\/mark><\/strong> seulement) ! La correction des factures non conformes incombera aux plateformes. Ces derni\u00e8res se chargeront aussi de compl\u00e9ter et de mettre aux normes FE les factures avant de les transmettre aux diff\u00e9rents destinataires.<\/p>\n\n\n\n<p>Le tableau ci-dessous r\u00e9capitule les mentions obligatoires pour les factures d&#8217;aujourd&#8217;hui et les factures \u00e9lectroniques de demain.<\/p>\n\n\n\n<p>Nous pouvons diviser ces mentions en 2 cat\u00e9gories : <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-base-3-color\">celles devant <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">figurer syst\u00e9matiquement sur l&#8217;int\u00e9gralit\u00e9 des FE<\/mark>, et <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">celles qui seront appliqu\u00e9es en fonction de cas d&#8217;usage<\/mark>.<\/p>\n\n\n\n<p>\u26d4\ufe0f Pr\u00e9cision : Le d\u00e9cret publi\u00e9 le lundi 10 octobre 2022 <em><a href=\"#ref\" data-type=\"internal\" data-id=\"#ref\">[2]<\/a><\/em> pr\u00e9voyait des ajouts \u00e0 des mentions d\u00e9j\u00e0 existantes. Nous avons constat\u00e9 de nombreuses confusions sur ce point particulier. C&#8217;est la raison pour laquelle, nous avons pr\u00e9vu une colonne sp\u00e9cifique permettant de faire ressortir ces quatre mentions. L&#8217;ensemble de ces mentions ne sont applicables qu&#8217;\u00e0 partir du 1er juillet 2024.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-base-3-color has-contrast-background-color has-text-color has-background\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-3-color\">Mentions<\/mark><\/th><th class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">Factures actuelles<\/mark><\/th><th class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">Factures PDF pour la phase transitoire (juillet 2024 &#8211; janvier 2028)<\/mark><\/th><th class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">Factures \u00e9lectroniques (juillet 2024 &#8211; janvier 2026)&nbsp;<\/mark><\/th><th class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Factures \u00e9lectroniques (\u00e0 partir de janvier 2026)<\/mark><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">Il s&#8217;agit d&#8217;un ajout par rapport \u00e0 une mention existante<\/mark><\/strong><\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Num\u00e9ro d\u2019identit\u00e9 mentionn\u00e9 au premier alin\u00e9a de l\u2019article R 123-221 du code de commerce (<strong>SIREN<\/strong>) &#8211; <strong>client<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Num\u00e9ro individuel d\u2019identification pr\u00e9vu \u00e0 l\u2019article 286 ter du Code g\u00e9n\u00e9ral des imp\u00f4ts (<strong>n\u00b0TVA<\/strong> intracommunautaire) \u2013 <strong>client<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Date d&#8217;\u00e9mission<\/strong> de la facture<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Num\u00e9ro<\/strong> unique de la facture<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Total hors taxe<\/strong> par taux d\u2019imposition de la taxe<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Montant de la taxe<\/strong> correspondante par taux d\u2019imposition<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Taux de TVA<\/strong> applicable (\u00e0 diff\u00e9rencier si multiples)<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Somme<\/strong> totale \u00e0 payer <strong>HT<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Montant de la taxe <\/strong>\u00e0 payer<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><code><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/code><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Date de la livraison<\/strong> du bien ou de la fin d&#8217;ex\u00e9cution de la prestation<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">En cas d\u2019exon\u00e9ration, la <strong>r\u00e9f\u00e9rence \u00e0 la disposition l\u00e9gale<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">Mention &#8220;<strong>Auto-facturation<\/strong>&#8220;<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">Mention &#8220;<strong>Autoliquidation<\/strong>&#8220;<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Minoration<\/strong> de prix (rabais, remises, ristournes)<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>D\u00e9nomination<\/strong> pr\u00e9cise du bien livr\u00e9 ou service rendu<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Quantit\u00e9<\/strong> de biens livr\u00e9s ou services rendus<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">Mention <strong>d&#8217;escompte<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Eco-participation<\/strong> (art L.541-10) du code de l&#8217;environnement<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Num\u00e9ro d\u2019identit\u00e9 mentionn\u00e9 au premier alin\u00e9a de l\u2019article R 123-221 du code de commerce (<strong>SIREN<\/strong>) \u2013 <strong>assujetti<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">Num\u00e9ro individuel d\u2019identification pr\u00e9vu \u00e0 l\u2019article 286 ter du Code g\u00e9n\u00e9ral des imp\u00f4ts (<strong>n\u00b0TVA intracommunautaire<\/strong>) \u2013 <strong>repr\u00e9sentant fiscal<\/strong> de l\u2019assujetti<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Mention <strong>cat\u00e9gorie de l\u2019op\u00e9ration <\/strong>: livraison de biens (LB) \/ prestation de services (PS) \/double (LBPS)<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Num\u00e9ro<\/strong> de la <strong>facture<\/strong> <strong>rectifi\u00e9e<\/strong> en cas d\u2019\u00e9mission d\u2019une facture rectificative<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Option<\/strong> pour le paiement de la <strong>taxe<\/strong> d\u2019apr\u00e8s les <strong>d\u00e9bits<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Code\/d\u00e9signation <strong>devise<\/strong> de la facture<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>R\u00e9f\u00e9rence<\/strong> \u00e0 un <strong>r\u00e9gime particulier<\/strong> vis\u00e9 aux 15 et 16 du I de l\u2019article 242 nonies A<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Date de l\u2019acompte<\/strong> vers\u00e9 si elle est diff\u00e9rente de la date d\u2019\u00e9mission de la facture<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-11-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">Num\u00e9ro individuel d\u2019identification pr\u00e9vu \u00e0 l\u2019article 286 ter du Code g\u00e9n\u00e9ral des imp\u00f4ts (<strong>n\u00b0TVA intracommunautaire<\/strong>) \u2013 <strong>assujetti ou assujetti unique<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Pays<\/strong> \u2013 <strong>assujetti<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">Num\u00e9ro individuel d&#8217;identification pr\u00e9vu \u00e0 l&#8217;article 286 ter du Code g\u00e9n\u00e9ral des impots (<strong>n\u00b0 TVA intracommunautaire<\/strong>) &#8211; attribu\u00e9 au <strong>membre de l&#8217;assujetti unique<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Pays<\/strong> \u2013 <strong>client<\/strong><\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\">Mention &#8220;<strong>Membre d&#8217;un assujetti unique<\/strong>&#8220;<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-16-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\"><strong>Prix hors taxe<\/strong> de chaque bien livr\u00e9 ou service rendu<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Adresse de livraison<\/strong> \/ de r\u00e9alisation du service <strong>si diff\u00e9rente<\/strong> de l&#8217;adresse du client<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-global-color-12-color\">\u2714\ufe0e<\/mark><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-pastel-green-color\"><strong>Date d&#8217;\u00e9mission <\/strong>de la <strong>facture rectifi\u00e9e<\/strong> en cas d&#8217;\u00e9mission de facture rectificatve<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-golden-color\">\u2714\ufe0e<\/mark><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-3-color\">Nombre de mentions<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-3-color\">18<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-3-color\">19<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-3-color\">26<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-3-color\">34<\/mark><\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-contrast-3-color\">4<\/mark><\/strong><\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<p>\ud83d\udc49 Les points cl\u00e9s \u00e0 retenir :<\/p>\n\n\n\n<ul class=\"has-dark-yellow-background-color has-background wp-block-list\">\n<li>Une facture \u00e9lectronique comporte <strong>davantage de mentions<\/strong> que la facture actuelle (34 mentions au total).<\/li>\n\n\n\n<li><strong>Certaines<\/strong> mentions devront figurer de mani\u00e8re <strong>obligatoire<\/strong> sur l\u2019int\u00e9gralit\u00e9 des factures (17 mentions), <strong>d\u2019autres<\/strong> selon les <strong>cas d&#8217;usage<\/strong>.<\/li>\n\n\n\n<li>La facture \u00e9lectronique fait apparaitre les <strong>nouvelles notions<\/strong> suivantes : pays, rectification de facture, N\u00b0 TVA intracommunautaire et contraintes li\u00e9es aux r\u00e8gles fiscales.<\/li>\n<\/ul>\n\n\n\n<p>Vous \u00eates d\u00e9sormais parfaitement op\u00e9rationnel pour r\u00e9aliser des factures \u00e9lectroniques compl\u00e8tes et conformes.<\/p>\n\n\n\n<p>Avez-vous des questions ? Alors \u00e9crivez-nous \u00e0 : <a href=\"mailto:contact@ploutos-origins.com\">contact@ploutos-origins.com<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"ref\">R\u00e9f\u00e9rences<\/h5>\n\n\n\n<ol class=\"has-small-font-size wp-block-list\">\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046383471\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Arr\u00eat\u00e9 du 7 octobre 2022 relatif \u00e0 la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique dans les transactions entre assujettis \u00e0 la taxe sur la valeur ajout\u00e9e et \u00e0 la transmission des donn\u00e9es de transaction<\/strong>, MINIST\u00c8RE DE L\u2019\u00c9CONOMIE, DES FINANCES ET DE LA SOUVERAINET\u00c9 INDUSTRIELLE ET NUM\u00c9RIQUE<\/a>.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046383394\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>D\u00e9cret no&nbsp;2022-1299 du 7 octobre 2022 relatif \u00e0 la g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique dans les transactions entre assujettis \u00e0 la taxe sur la valeur ajout\u00e9e et \u00e0 la transmission des donn\u00e9es de transaction<\/strong>, MINIST\u00c8RE DE L\u2019\u00c9CONOMIE, DES FINANCES ET DE LA SOUVERAINET\u00c9 INDUSTRIELLE ET NUM\u00c9RIQUE<\/a>.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Dans l\u2019article \u201cQu\u2019est ce qu\u2019une facture \u00e9lectronique ?\u201d, nous avions d\u00e9fini la facture \u00e9lectronique (FE) comme un ensemble de mentions norm\u00e9es et structur\u00e9es. Int\u00e9ressons-nous maintenant exclusivement \u00e0 l&#8217;ensemble des mentions d\u2019une facture \u00e9lectronique. Les \u00e9volutions des mentions peuvent \u00eatre d\u00e9coup\u00e9es en trois phases : L&#8217;Etat a pr\u00e9vu une p\u00e9riode appel\u00e9e &#8220;phase transitoire&#8221; entre juillet 2024 &#8230; <a title=\"Les mentions d&#8217;une facture \u00e9lectronique\" class=\"read-more\" href=\"https:\/\/www.ploutos-origins.com\/index.php\/les-mentions-dune-facture-electronique\/\" aria-label=\"Read more about Les mentions d&#8217;une facture \u00e9lectronique\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":357,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","content-type":"","_oasis_is_in_workflow":0,"_oasis_original":0,"_uag_custom_page_level_css":"","footnotes":""},"categories":[5,6,14],"tags":[11,9,15],"class_list":["post-294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destination-2024","category-e-invoicing","category-mentions","tag-e-invoice","tag-facture-electronique","tag-mentions-obligatoires"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les mentions d&#039;une facture \u00e9lectronique - Ploutos Origins<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ploutos-origins.com\/index.php\/les-mentions-dune-facture-electronique\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les mentions d&#039;une facture \u00e9lectronique - Ploutos Origins\" \/>\n<meta property=\"og:description\" content=\"Dans l\u2019article \u201cQu\u2019est ce qu\u2019une facture \u00e9lectronique ?\u201d, nous avions d\u00e9fini la facture \u00e9lectronique (FE) comme un ensemble de mentions norm\u00e9es et structur\u00e9es. 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