{"id":2205,"date":"2022-12-21T14:44:35","date_gmt":"2022-12-21T14:44:35","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=2205"},"modified":"2022-12-21T14:56:45","modified_gmt":"2022-12-21T14:56:45","slug":"e-invoicing-e-reporting","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/e-invoicing-e-reporting\/","title":{"rendered":"E-Invoicing\/E-Reporting : R\u00e9sum\u00e9 de la r\u00e9forme \u00e0 venir"},"content":{"rendered":"<div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-7147dac9\" data-vce-do-apply=\"all el-7147dac9\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-a200e9df\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-a200e9df\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-a200e9df\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-3a30d44f\" data-vce-do-apply=\"all el-3a30d44f\"><h2 style=\"line-height: 1.5;\"><span style=\"font-size: 24pt; color: #000000;\">D\u00e9finitions :<\/span><\/h2><h3><strong><span style=\"font-size: 18pt; color: #000000;\">E-invoicing : <\/span><\/strong><\/h3><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Il s\u2019agit en fran\u00e7ais du syst\u00e8me de la facturation \u00e9lectronique. La facture \u00e9lectronique est une facture \u00e9mise, transmise et re\u00e7ue sous une forme d\u00e9mat\u00e9rialis\u00e9e et qui comporte n\u00e9cessairement un socle minimum de donn\u00e9es sous forme structur\u00e9e. <\/span><\/span><\/p><h3><strong><span style=\"font-size: 18pt; color: #000000;\">E-reporting : <\/span><\/strong><\/h3><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Il s\u2019agit de la transmission \u00e0 l\u2019administration de certaines informations relatives \u00e0 des op\u00e9rations commerciales qui ne sont pas concern\u00e9e par le syst\u00e8me de facturation \u00e9lectronique.<\/span><\/span><\/p><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-89dcbd74\" data-vce-do-apply=\"all el-89dcbd74\"><h2 style=\"line-height: 1.5;\"><span style=\"font-size: 24pt; color: #000000;\">Pourquoi g\u00e9n\u00e9raliser ces proc\u00e9d\u00e9s :<\/span><\/h2><p><span style=\"font-size: 18pt; color: #000000;\">plusieurs objectifs sont poursuivis par l\u2019administration :<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-size: 18pt; color: #000000;\">- Simplifier, \u00e0 terme, les obligations d\u00e9claratives des entreprises en mati\u00e8re de TVA gr\u00e2ce au pr\u00e9 remplissage des d\u00e9clarations <\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-size: 18pt; color: #000000;\">- Am\u00e9liorer la d\u00e9tection de la fraude, au b\u00e9n\u00e9fice des op\u00e9rateurs \u00e9conomiques de bonne foi<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-size: 18pt; color: #000000;\">- Am\u00e9liorer la connaissance en temps r\u00e9el de l\u2019activit\u00e9 des entreprises<\/span><\/p><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-1d8a9e40\" data-vce-do-apply=\"all el-1d8a9e40\"><h2 style=\"line-height: 1.5;\"><span style=\"font-size: 24pt; color: #000000;\">Calendrier de la r\u00e9forme :<\/span><\/h2><p><span style=\"font-size: 18pt; color: #000000;\">L\u2019\u00e9ch\u00e9ancier d\u00e9pend de la taille des entreprises et se pr\u00e9sente selon les dates suivantes : <\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-size: 18pt; color: #000000;\">- A compter du 1er janvier 2024 : pour les grandes entreprises <\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-size: 18pt; color: #000000;\">- A compte du 1er janvier 2025 : pour les entreprises de taille interm\u00e9diaires <\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"font-size: 18pt; color: #000000;\">- A compter du 1er janvier 2026 : pour les PME et microentreprises<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-58053644\" data-vce-do-apply=\"all el-58053644\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-93bda2fd\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-93bda2fd\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-93bda2fd\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-bc5dd3fc\" data-vce-do-apply=\"all el-bc5dd3fc\"><h2 style=\"line-height: 1.5;\"><span style=\"font-size: 24pt; color: #000000;\">Quels sont les op\u00e9rateurs et op\u00e9rations concern\u00e9es par le E-invoicing et le E-reporting ?<\/span><\/h2><h3><span style=\"font-size: 18pt; color: #000000;\">Facturation \u00e9lectronique :<\/span><\/h3><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">la facturation \u00e9lectronique concerne l\u2019ensemble des op\u00e9rations d\u2019achats et de ventes de biens et\/ou de prestations de services r\u00e9alis\u00e9es entre des entreprises \u00e9tablies en France qui sont assujetties \u00e0 la TVA d\u00e8s lors qu\u2019il s\u2019agit d\u2019op\u00e9rations dites domestiques, c\u2019est-\u00e0-dire qu\u2019elles concernent le territoire national. Ces op\u00e9rations sont dites \u00ab Business to Business \u00bb (B2B).<\/span><\/span><\/p><h3><span style=\"font-size: 18pt; color: #000000;\">E-reporting : <\/span><\/h3><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">les op\u00e9rations concern\u00e9es par la transmission d\u2019information sont list\u00e9es \u00e0 l\u2019article 290 du Code G\u00e9n\u00e9ral des Imp\u00f4ts. Il s\u2019agit des op\u00e9rations de ventes et de prestations de services avec des particuliers (B2C) ou avec des op\u00e9rateurs \u00e9tablis \u00e0 l\u2019\u00e9tranger. <\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Toutes les entreprises assujetties \u00e0 la TVA qui sont \u00e9tablies en France sont concern\u00e9es par le E-reporting, lorsqu\u2019elles r\u00e9alisent des op\u00e9rations avec des clients particuliers ou avec des op\u00e9rateurs \u00e9trangers. <\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">De m\u00eame, certaines entreprises \u00e9trang\u00e8res non \u00e9tablies en France peuvent \u00eatre soumises \u00e0 l\u2019obligation de E-reporting, d\u00e8s lors que l\u2019op\u00e9ration qu\u2019elle r\u00e9alise est r\u00e9put\u00e9e situ\u00e9e en France et soumises \u00e0 la TVA.<\/span><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9finitions :E-invoicing : Il s\u2019agit en fran\u00e7ais du syst\u00e8me de la facturation \u00e9lectronique. La facture \u00e9lectronique est une facture \u00e9mise, transmise et re\u00e7ue sous une forme d\u00e9mat\u00e9rialis\u00e9e et qui comporte n\u00e9cessairement un socle minimum de donn\u00e9es sous forme structur\u00e9e. E-reporting : Il s\u2019agit de la transmission \u00e0 l\u2019administration de certaines informations relatives \u00e0 des op\u00e9rations [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2206,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>E-Invoicing\/E-Reporting : R\u00e9sum\u00e9 de la r\u00e9forme \u00e0 venir - AFC Repr\u00e9sentation Fiscale<\/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:\/\/representant-fiscal.com\/fr\/e-invoicing-e-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E-Invoicing\/E-Reporting : R\u00e9sum\u00e9 de la r\u00e9forme \u00e0 venir - AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"og:description\" content=\"D\u00e9finitions :E-invoicing : Il s\u2019agit en fran\u00e7ais du syst\u00e8me de la facturation \u00e9lectronique. 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