{"id":10047,"date":"2021-09-08T09:00:06","date_gmt":"2021-09-08T07:00:06","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=10047"},"modified":"2026-02-05T14:21:59","modified_gmt":"2026-02-05T13:21:59","slug":"nouveautes-fiscales-de-la-rentree-2021","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/nouveautes-fiscales-de-la-rentree-2021\/","title":{"rendered":"Quelles sont les nouveaut\u00e9s fiscales de la rentr\u00e9e 2021 ?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/gestion-financiere\/\" class=\"entry-header__link\">Gestion Financi\u00e8re<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tQuelles sont les nouveaut\u00e9s fiscales de la rentr\u00e9e 2021 ?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2021-09-08T09:00:06+02:00\">8 septembre 2021<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Quelles sont les nouveaut\u00e9s fiscales de la rentr\u00e9e 2021 ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/nouveautes-fiscales-de-la-rentree-2021\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/cedric-suire\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/10\/Suire-Cedric_350x350.jpg\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">C\u00e9dric Suire<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p>Fiscalit\u00e9 : baisse des imp\u00f4ts de production, aide \u00e0 la r\u00e9novation \u00e9nerg\u00e9tique pour les PME, modification de la TVA pour le e-commerce\u2026 De nouvelles dispositions fiscales sont entr\u00e9es en application cet \u00e9t\u00e9 et peuvent vous concerner directement. Tour d\u2019horizon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fiscalite-une-baisse-des-impots-de-production\">Fiscalit\u00e9 : une baisse des imp\u00f4ts de production<\/h2>\n\n\n\n<p>Les <strong>imp\u00f4ts de production<\/strong>, critiqu\u00e9s depuis longtemps pour leur impact sur la comp\u00e9titivit\u00e9 des entreprises parce qu\u2019ils reposent sur des facteurs de production ind\u00e9pendamment des b\u00e9n\u00e9fices r\u00e9alis\u00e9s, vont \u00eatre r\u00e9duits. Le Gouvernement vise en effet une baisse globale de 10 milliards d&rsquo;euros sur 2021 en faveur des entreprises. Ainsi :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le taux d&rsquo;imposition de la <strong>cotisation sur la valeur ajout\u00e9e<\/strong> des entreprises (CVAE) est <strong>r\u00e9duit de moiti\u00e9<\/strong> d\u00e8s cette ann\u00e9e ;<\/li>\n\n\n\n<li>la <strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/taxe-definition-des-taxe-et-gestion-comptable\/\">taxe<\/a> fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties <\/strong>acquitt\u00e9e par les entreprises (TFPB) est abaiss\u00e9e pour les locaux industriels soumis \u00e0 la m\u00e9thode comptable ;<\/li>\n\n\n\n<li>le taux de plafonnement de la contribution \u00e9conomique territoriale (CET) en fonction de la valeur ajout\u00e9e de l&rsquo;entreprise est fix\u00e9 \u00e0 2 %, au lieu de 3% pr\u00e9c\u00e9demment. Une exon\u00e9ration de CET est m\u00eame pr\u00e9vue pour les cr\u00e9ations et extensions d&rsquo;\u00e9tablissements sur d\u00e9cision de la collectivit\u00e9 locale.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-aide-a-la-renovation-energetique-des-batiments-des-pme\">Une aide \u00e0 la r\u00e9novation \u00e9nerg\u00e9tique des b\u00e2timents des PME<\/h2>\n\n\n\n<p>Un <strong>cr\u00e9dit d\u2019imp\u00f4t<\/strong> est mis en place pour les petites et moyennes entreprises qui engagent des <strong>d\u00e9penses de r\u00e9novations \u00e9nerg\u00e9tiques<\/strong> sur les b\u00e2timents dont elles sont propri\u00e9taires ou locataires, et qu\u2019elles utilisent dans le cadre de leur activit\u00e9 industrielle, commerciale, artisanale, lib\u00e9rale ou agricole, pour un usage tertiaire. Son montant est fix\u00e9 \u00e0 <strong>30 % des d\u00e9penses<\/strong>, plafonn\u00e9 \u00e0 <strong>25 000 euros<\/strong>.<br>\nPour en b\u00e9n\u00e9ficier, les d\u00e9penses doivent \u00eatre engag\u00e9es jusqu\u2019au 31 d\u00e9cembre 2021. La liste des travaux \u00e9ligibles est pr\u00e9d\u00e9finie et ceux-ci doivent \u00eatre r\u00e9alis\u00e9s par des professionnels respectant des crit\u00e8res de qualification. Il peut s\u2019agir par exemple de l&rsquo;acquisition et de la pose d&rsquo;un syst\u00e8me d&rsquo;isolation thermique, d&rsquo;un chauffe-eau solaire collectif ou d&rsquo;un syst\u00e8me de ventilation m\u00e9canique\u2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-suppression-de-la-majoration-pour-non-adhesion-a-un-organisme-de-gestion-agree\">Une suppression de la majoration pour non-adh\u00e9sion \u00e0 un organisme de gestion agr\u00e9\u00e9<\/h2>\n\n\n\n<p>Depuis 2006, les entreprises qui n\u2019adh\u00e9raient pas \u00e0 une <strong>association de gestion agr\u00e9\u00e9e<\/strong> (AGA) ou un <strong>centre de gestion agr\u00e9\u00e9<\/strong> (CGA) pour contr\u00f4ler leurs d\u00e9clarations fiscales et la coh\u00e9rence de leur comptabilit\u00e9 devaient payer une majoration de leurs imp\u00f4ts de 25 %. Compte tenu de l\u2019\u00e9volution des pratiques comptables, le recours \u00e0 ces organismes est de moins en moins n\u00e9cessaire. Le Gouvernement a donc act\u00e9 la <strong>suppression progressive de cette majoration<\/strong>. D\u00e8s 2021 (imposition des revenus 2020), la majoration sera abaiss\u00e9e \u00e0 20 %. Puis, \u00e0 15 % et 10 % les ann\u00e9es suivantes, pour \u00eatre <strong>totalement supprim\u00e9e en 2024<\/strong>. Cette suppression permettra en outre aux entreprises d\u2019\u00e9conomiser le co\u00fbt annuel de l\u2019adh\u00e9sion.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fiscalite-une-modification-du-regime-de-tva-du-commerce-electronique\">Fiscalit\u00e9 : une modification du r\u00e9gime de TVA du commerce \u00e9lectronique<\/h2>\n\n\n\n<p>Depuis le 1er juillet, le <strong>r\u00e9gime de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/tva-taxe-sur-valeur-ajoutee-definition\/\">TVA<\/a><\/strong> pour les ventes en ligne de marchandises en provenance de pays hors de l\u2019Union europ\u00e9enne, ou intra-europ\u00e9ennes, est simplifi\u00e9.<\/p>\n\n\n\n<p>Au-del\u00e0 d\u2019un seuil de 10 000 euros, la TVA est d\u00e9sormais d\u00e9clar\u00e9e et pay\u00e9e <strong>dans l\u2019\u00c9tat membre de consommation<\/strong>. Parall\u00e8lement, <strong>la collecte de la TVA est simplifi\u00e9e<\/strong>, notamment, pour les entreprises inscrites au guichet unique de TVA fran\u00e7ais qui ne sont plus tenues de s\u2019immatriculer aupr\u00e8s des administrations fiscales des autres \u00c9tats pour d\u00e9clarer et payer la TVA. Enfin, pour lutter contre le fractionnement de colis \u00e9chappant \u00e0 la TVA, les ventes \u00e0 distance en dehors de l\u2019UE de moins de 22 euros ne sont plus exon\u00e9r\u00e9es de TVA, sauf dans les d\u00e9partements et r\u00e9gions d\u2019Outre-mer.<\/p>\n\n\n\n<p>Pour en savoir plus sur le paquet TVA sur le e-commerce, d\u00e9couvrez <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/paquet-tva-e-commerce-tout-comprendre\/\">notre article d\u00e9di\u00e9<\/a>.<\/p>\n\n\n\n<p>Ces contenus pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/controle-fiscal-a-z-guide\/\">Le contr\u00f4le fiscal de A \u00e0 Z [guide]<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/projet-loi-finances-rectificative-2021\/\">Projet de loi de finances rectificative 2021 : quelles nouveaut\u00e9s ?<\/a><\/li>\n<\/ul>\n\n\n\n<p>Sources :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.economie.gouv.fr\/plan-de-relance\/profils\/entreprises\/baisse-impots-production\" target=\"_blank\" rel=\"noopener\">Baisse des imp\u00f4ts de production, economie.gouv.fr<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.economie.gouv.fr\/cedef\/aides-entreprises-transition-ecologique\" target=\"_blank\" rel=\"noopener\">Aides aux entreprises pour favoriser leur transition \u00e9cologique, economie.gouv.fr<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/bpifrance-creation.fr\/encyclopedie\/gerer-piloter-lentreprise\/piloter-gerer-son-entreprise\/centres-gestion-agrees\" target=\"_blank\" rel=\"noopener\">Centres de gestion agr\u00e9\u00e9s, bpifrance-creation.fr<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.economie.gouv.fr\/commerce-electronique-ce-qui-change-au-1er-juillet\" target=\"_blank\" rel=\"noopener\">TVA, commerce \u00e9lectronique et achats en ligne : ce qui change au 1er juillet, economie.gouv.fr<\/a><\/li>\n<\/ul>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/comptabilite\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tComptabilit\u00e9\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/fiscalite-impot\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFiscalit\u00e9 &#8211; Imp\u00f4ts\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/tva\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTVA\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29876 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-1215x810.jpg\" class=\"card-post__image\" alt=\"60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-04T10:00:00+02:00\">4 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/une-gestion-comptable-defaillante-dans-60-des-procedures-collectives\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\t60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tL\u2019Institut Fran\u00e7ais des Praticiens des Proc\u00e9dures Collectives regroupe l\u2019ensemble des professionnels de la pr\u00e9vention et du traitement des entreprises en difficult\u00e9. Sa derni\u00e8re \u00e9tude d\u00e9montre sans ambigu\u00eft\u00e9 que les n\u00e9gligences comptables sont impliqu\u00e9es dans la plupart des proc\u00e9dures.\nDes pratiques rigoureuses et le choix d\u2019une solution de gestion comptable adapt\u00e9e donnent la possibilit\u00e9 de r\u00e9agir \u00e0 temps et d\u2019\u00e9viter le pire.\n\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">En savoir plus sur ce sujet<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-29772 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-donnees tag-ia-digitalisation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/connectee-a-100-des-donnees-contextuelles-ia-universelle\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-684x384.jpg\" class=\"card-post__image\" alt=\"IA Sage donn\u00e9es contextuelles\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-13T18:44:37+02:00\">13 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tConnect\u00e9e \u00e0 100 % des donn\u00e9es contextuelles\u00a0: vers une IA universelle\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-29762 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-comptable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-684x384.jpg\" class=\"card-post__image\" alt=\"experts comptables facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0405-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-07T18:23:03+02:00\">7 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tFacture \u00e9lectronique : un chantier p\u00e9dagogique \u00ab colossal \u00bb pour les experts-comptables\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-29740 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-erp tag-facture-electronique tag-temoignages-clients business_type-petites-et-moyennes-entreprises industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expertise-france-saisit-toutes-les-opportunites-temoignage\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-684x384.jpg\" class=\"card-post__image\" alt=\"expertise-france-sage-x3-temoignage-article\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 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class=\"entry-date published\" datetime=\"2026-05-05T09:30:00+02:00\">5 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tExpertise France\u00a0: saisir toutes les opportunit\u00e9s de progr\u00e8s\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-29729 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/comptable-confiance-donnee\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-684x384.jpg\" class=\"card-post__image\" alt=\"Expert-comptable : plus que jamais un tiers de confiance\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1395187689-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-04T12:56:46+02:00\">4 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tL\u2019expert-comptable, gardien institutionnel de la donn\u00e9e face aux bouleversements num\u00e9riques\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fiscalit\u00e9 : baisse des imp\u00f4ts de production, aide \u00e0 la r\u00e9novation \u00e9nerg\u00e9tique pour les PME, modification de la TVA pour le e-commerce\u2026 De nouvelles dispositions fiscales sont entr\u00e9es en application cet \u00e9t\u00e9 et peuvent vous concerner directement. Tour d\u2019horizon. Fiscalit\u00e9 : une baisse des imp\u00f4ts de production Les imp\u00f4ts de production, critiqu\u00e9s depuis longtemps pour [&hellip;]<\/p>\n","protected":false},"author":293,"featured_media":10041,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[12,13],"tags":[70,315,28],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,40],"imagine_tag":[457,857],"coauthors":[924],"class_list":["post-10047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere","category-legal-et-reglementation","tag-comptabilite","tag-fiscalite-impot","tag-tva","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"C\u00e9dric Suire","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/09\/Quelles-sont-les-nouveautes-fiscales-de-la-rentree-2021.jpg","imagine_tags":{"457":"Fiscalit\u00e9","857":"Fiscalit\u00e9 &amp; Tr\u00e9sorerie"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/10047","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/293"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=10047"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/10047\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/10041"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=10047"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=10047"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=10047"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=10047"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=10047"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=10047"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=10047"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=10047"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=10047"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=10047"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}