{"id":10497,"date":"2022-01-24T14:05:50","date_gmt":"2022-01-24T13:05:50","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=10497"},"modified":"2026-02-05T14:17:30","modified_gmt":"2026-02-05T13:17:30","slug":"projet-loi-finances-2022-ce-qui-change-pour-entreprises","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/projet-loi-finances-2022-ce-qui-change-pour-entreprises\/","title":{"rendered":"Projet de loi de finances 2022 : ce qui change pour les entreprises"},"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\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/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\tProjet de loi de finances 2022 : ce qui change pour les entreprises\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 \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2022-01-24T14:05:50+01:00\">24 janvier 2022<\/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=\"Projet de loi de finances 2022 : ce qui change pour les entreprises\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/projet-loi-finances-2022-ce-qui-change-pour-entreprises\/\"\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\/sabineducrot\/\">\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\/2021\/04\/Sabine-Ducrot-Ciss-350x350.png\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Sabine Ducrot-Ciss<\/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 class=\"wp-block-paragraph\">Bien qu\u2019il soit encore \u00e0 l\u2019\u00e9tude, le projet de loi de finances pour 2022 (PLF 2022) pourrait modifier plusieurs r\u00e8gles pour les entreprises s\u2019il est adopt\u00e9 en l\u2019\u00e9tat. Au programme : suppression de dispositifs fiscaux inefficaces, simplification de la cession d\u2019entreprise ou encore revalorisation du bar\u00e8me de l\u2019imp\u00f4t sur le revenu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-suppression-d-obligations-fiscales-jugees-inutiles\">La suppression d\u2019obligations fiscales jug\u00e9es inutiles<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;Article 10 du PLF 2022 propose tout d&rsquo;abord de supprimer 9 dispositifs fiscaux consid\u00e9r\u00e9s comme \u00ab inefficients, obsol\u00e8tes ou sous-utilis\u00e9s \u00bb. En la mati\u00e8re, ce sont tout particuli\u00e8rement l<strong>es activit\u00e9s b\u00e9n\u00e9ficiant d&rsquo;un avantage fiscal<\/strong> <strong>suite \u00e0 la reprise d&rsquo;une entreprise industrielle en difficult\u00e9 qui sont concern\u00e9es<\/strong>. En effet, le texte de loi envisage d\u00e9sormais de leur interdire :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des b\u00e9n\u00e9fices r\u00e9alis\u00e9s lors des 2 ann\u00e9es suivant leur cr\u00e9ation ;<\/li>\n\n\n\n<li>l\u2019exon\u00e9ration temporaire de taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (TFPB) ;<\/li>\n\n\n\n<li>l\u2019exon\u00e9ration temporaire de cotisation fonci\u00e8re des entreprises (CFE) ;<\/li>\n\n\n\n<li>l\u2019exon\u00e9ration temporaire de cotisation sur la valeur ajout\u00e9e des entreprises (CVAE).<\/li>\n\n\n\n<li>D\u2019autres suppressions pourraient \u00e9galement impacter les soci\u00e9t\u00e9s, dont l&rsquo;exon\u00e9ration d&rsquo;imp\u00f4t pour les entreprises exer\u00e7ant en ZFU (Zone franche urbaine).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-une-transmission-d-entreprise-simplifiee\">Une transmission d\u2019entreprise simplifi\u00e9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En raison de la crise sanitaire et \u00e9conomique, les dirigeants souhaitant c\u00e9der leur entreprise ont pu conna\u00eetre d&rsquo;importantes difficult\u00e9s, comme le soulignent les rapporteurs du PLF 2022. Pour y rem\u00e9dier, le projet de loi ambitionne d\u2019assouplir le cadre en vigueur, notamment via :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l&rsquo;<strong>augmentation des seuils d&rsquo;exon\u00e9ration sur les plus-values de cession<\/strong> \u00e0 500 000 et 1 000 000 d&rsquo;euros, contre 300 000 et 500 000 \u20ac \u00e0 l&rsquo;heure actuelle ;<\/li>\n\n\n\n<li>l&rsquo;<strong>allongement du d\u00e9lai pour trouver un repreneur lors du d\u00e9part \u00e0 la retraite de 24 \u00e0 36 mois<\/strong>, permettant de b\u00e9n\u00e9ficier d&rsquo;une exon\u00e9ration int\u00e9grale de la plus-value de cession ;<\/li>\n\n\n\n<li>l&rsquo;<strong>extension de l&rsquo;exon\u00e9ration des plus-values en cas de cession d&rsquo;un fonds de commerce \u00e0 n&rsquo;importe quel repreneur<\/strong> (limit\u00e9 au seul locataire-g\u00e9rant pour le moment).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-mise-en-conformite-de-la-tva-avec-le-droit-europeen\">La mise en conformit\u00e9 de la TVA avec le droit europ\u00e9en<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019Article 9, pour sa part, propose de <strong>modifier plusieurs r\u00e8gles relatives \u00e0 la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/tva-taxe-sur-valeur-ajoutee-definition\/\">TVA<\/a><\/strong>, notamment pour \u00eatre en conformit\u00e9 avec le droit europ\u00e9en. Les entreprises pourraient ainsi \u00eatre concern\u00e9es par :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>une TVA exigible d\u00e8s le versement des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/acompte-definition-de-lacompte-ou-paiement-partiel\/\">acomptes<\/a> ;<\/li>\n\n\n\n<li>la possibilit\u00e9 d&rsquo;\u00eatre tax\u00e9 op\u00e9ration par op\u00e9ration plut\u00f4t qu&rsquo;au global ;<\/li>\n\n\n\n<li>l&rsquo;obligation de d\u00e9claration via le guichet unique pour les personnes morales qui, bien que non assujetties \u00e0 la TVA, sont identifi\u00e9es comme telles ;<\/li>\n\n\n\n<li>l&rsquo;application d&rsquo;un taux r\u00e9duit de 5,5 % pour certaines op\u00e9rations en lien avec l&rsquo;agroalimentaire et la sant\u00e9 ;<\/li>\n\n\n\n<li>la cr\u00e9ation de nouvelles exigences pour les repr\u00e9sentants fiscaux d&rsquo;une entreprise \u00e9tablie en dehors de l&rsquo;Union europ\u00e9enne ;<\/li>\n\n\n\n<li>la fin du d\u00e9lai de 2 mois pour la d\u00e9claration des op\u00e9rations d&rsquo;importation.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-l-indexation-du-bareme-de-l-impot-sur-le-revenu-sur-l-inflation\">L&rsquo;indexation du bar\u00e8me de l&rsquo;imp\u00f4t sur le revenu sur l&rsquo;inflation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le PLF 2022 entend <strong>relever les tranches du bar\u00e8me de l&rsquo;<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/impot-sur-le-revenu-definition-de-lir-des-entreprises\/\">imp\u00f4t sur le revenu (IR)<\/a><\/strong>, et ce, en tenant compte des pr\u00e9visions d&rsquo;\u00e9volution de l&rsquo;indice des prix \u00e0 la consommation (IPC). Bien qu\u2019elle concerne avant tout les particuliers, cette revalorisation \u2013 de l\u2019ordre de 1,4 % \u2013 va aussi toucher les entreprises soumises \u00e0 l\u2019IR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En toute logique, le projet de loi propose \u00e9galement d\u2019<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/prelevement-a-la-source-definition-du-prelevement-a-la-source-en-entreprise\/\"><strong>adapter la grille du pr\u00e9l\u00e8vement \u00e0 la source<\/strong><\/a> en fonction des modifications apport\u00e9es au bar\u00e8me de l&rsquo;IR, notamment via l&rsquo;ajustement des limites de chaque tranche de revenus.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-les-autres-mesures-visant-les-entreprises\">Les autres mesures visant les entreprises<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Outre ces principales nouveaut\u00e9s, les entreprises sont \u00e9galement susceptibles d\u2019\u00eatre impact\u00e9es par plusieurs autres mesures annexes, dont :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le doublement du cr\u00e9dit d&rsquo;imp\u00f4t pour la formation des dirigeants ;<\/li>\n\n\n\n<li>l&rsquo;allongement de plusieurs mois du d\u00e9lai permettant de choisir le r\u00e9gime d&rsquo;imposition de la micro-entreprise ;<\/li>\n\n\n\n<li>la possibilit\u00e9 d&rsquo;amortir temporairement les fonds commerciaux.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">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\/regtech-conformite-reglementaire-ia-bi-data-mining\/\">Les RegTech : partenaires de votre conformit\u00e9 r\u00e9glementaire<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/duerp-nouvelles-obligations-loi-sante-travail\/\">DUERP : de nouvelles obligations impos\u00e9es par la loi sant\u00e9 au travail<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gestion-fiscale-web-simplicite\/\">Gestion fiscale 100 % web (Guide)<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Source : <a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/15\/textes\/l15b4482_projet-loi\" target=\"_blank\" rel=\"noopener\">Projet de loi de finances pour 2022<\/a>, enregistr\u00e9 \u00e0 la pr\u00e9sidence de l&rsquo;Assembl\u00e9e nationale le 22 septembre 2021 N\u00b0 4482<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\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-30036 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable 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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg\" class=\"card-post__image\" alt=\"Que devient le secret professionnel des avocats avec la RFE ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg 1440w\" 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=\"2026-07-02T10:00:00+02:00\">2 juillet 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\">13 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\/rfe-que-devient-le-secret-professionnel-des-avocats\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tQue devient le secret professionnel des avocats avec la facture \u00e9lectronique\u00a0?\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\tLa r\u00e9forme de la facture \u00e9lectronique impose aux avocats une transparence accrue envers l\u2019administration fiscale. Pourtant, cette obligation se heurte au secret professionnel, pilier de la relation avocat-client. Gr\u00e2ce au cas d\u2019usage n\u00b036 et \u00e0 des plateformes agr\u00e9\u00e9es s\u00e9curis\u00e9es, les cabinets peuvent toutefois concilier conformit\u00e9 fiscale et confidentialit\u00e9. Les libell\u00e9s g\u00e9n\u00e9riques, le chiffrement des donn\u00e9es et l\u2019h\u00e9bergement en France\/UE deviennent des leviers cl\u00e9s. \nCe cadre, encore en cours de n\u00e9gociation sur certains points, prouve que facture \u00e9lectronique et secret professionnel des avocats peuvent coexister.\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-29955 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\/expert-comptable-facture-electronique-nouvelles-missions\/\"\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\/2022\/04\/GettyImages-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : quelles nouvelles missions pour l\u2019expert-comptable ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-1440x810.jpg 1440w\" 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=\"2026-06-29T10:00:00+02:00\">29 juin 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\tExperts-comptables : la facture \u00e9lectronique, tremplin vers de nouvelles missions\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-30016 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-intelligence-artificielle tag-logiciel-de-gestion business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises 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\/guide-pilotage-financier-avantage-concurrentiel\/\"\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-1392324314-684x384.jpg\" class=\"card-post__image\" alt=\"Livre blanc PILOTAGE FINANCIER NOUVELLE G\u00c9N\u00c9RATION : L\u2019AVANTAGE CONCURRENTIEL 2027\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-1215x810.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<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=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\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=\"2026-06-26T18:34:56+02:00\">26 juin 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\">2 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\tPilotage financier nouvelle g\u00e9n\u00e9ration : l\u2019avantage concurrentiel 2027\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-29944 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\/expert-comptable-desamorcer-embouteillage-septembre-facture-electronique\/\"\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\/2022\/04\/GettyImages-909599970-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : \u00e9viter l\u2019embouteillage de septembre\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-909599970-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-909599970-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-909599970-1440x810.jpg 1440w\" 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=\"2026-06-25T10:00:00+02:00\">25 juin 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\tFacture \u00e9lectronique : dicter le tempo client pour \u00e9viter l\u2019embouteillage de septembre\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-30009 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises 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\/code-de-routage-l-adresse-electronique-indispensable\/\"\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\/2022\/04\/GettyImages-965461824-684x384.jpg\" class=\"card-post__image\" alt=\"Code de routage : l\u2019adresse \u00e9lectronique indispensable I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-965461824-1440x810.jpg 1440w\" 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=\"2026-06-24T10:00:00+02:00\">24 juin 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\">5 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\tCode de routage : l\u2019adresse indispensable pour vos factures \u00e9lectroniques\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>Bien qu\u2019il soit encore \u00e0 l\u2019\u00e9tude, le projet de loi de finances pour 2022 (PLF 2022) pourrait modifier plusieurs r\u00e8gles pour les entreprises s\u2019il est adopt\u00e9 en l\u2019\u00e9tat. Au programme : suppression de dispositifs fiscaux inefficaces, simplification de la cession d\u2019entreprise ou encore revalorisation du bar\u00e8me de l\u2019imp\u00f4t sur le revenu. La suppression d\u2019obligations fiscales [&hellip;]<\/p>\n","protected":false},"author":902,"featured_media":10498,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"13","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[12,13],"tags":[70,315,28],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34,40],"imagine_tag":[446,728,714,470,457,857],"coauthors":[901],"class_list":["post-10497","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":"Sabine Ducrot-Ciss","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/01\/projet-de-loi-de-finances-2022-ce-qui-change-pour-les-entreprises.jpg","imagine_tags":{"446":"Comptabilit\u00e9","728":"DAF - DSI","714":"Dirigeant de PME","470":"Finance","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\/10497","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\/902"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=10497"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/10497\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/10498"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=10497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=10497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=10497"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=10497"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=10497"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=10497"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=10497"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=10497"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=10497"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=10497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}