{"id":11452,"date":"2022-07-06T10:59:08","date_gmt":"2022-07-06T08:59:08","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=11452"},"modified":"2026-02-12T13:17:23","modified_gmt":"2026-02-12T12:17:23","slug":"reference-dobligation-fiscale","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/reference-dobligation-fiscale\/","title":{"rendered":"Tout conna\u00eetre de la r\u00e9f\u00e9rence d\u2019obligation fiscale"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\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\tTout conna\u00eetre de la r\u00e9f\u00e9rence d\u2019obligation fiscale\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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\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-530281091-1440x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"Tout conna\u00eetre de la r\u00e9f\u00e9rence d\u2019obligation fiscale\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-530281091-1440x810.jpg 1440w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-530281091-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-530281091-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-530281091-1536x864.jpg 1536w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-530281091-2048x1152.jpg 2048w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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=\"2022-07-06T10:59:08+02:00\">6 juillet 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=\"Tout conna\u00eetre de la r\u00e9f\u00e9rence d\u2019obligation fiscale\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/reference-dobligation-fiscale\/\"\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\">La r\u00e9f\u00e9rence d\u2019obligation fiscale est une exigence de l\u2019administration fiscale mais aussi une codification pratique pour g\u00e9rer sans se tromper les diff\u00e9rents imp\u00f4ts et taxes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour pratiquer la r\u00e9f\u00e9rence d\u2019obligation fiscale avec maestria, il faut deux conditions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En comprendre le <a href=\"#principe\">principe<\/a><\/li>\n\n\n\n<li>L\u2019utiliser selon les <a href=\"#modalites\">modalit\u00e9s<\/a> pr\u00e9vues<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Fluidifier les processus de gestion et automatiser ce qui m\u00e9rite de l\u2019\u00eatre constituent des priorit\u00e9s pour les organisations. L\u2019enjeu est tout autant de simplifier le travail de la fonction comptable que de permettre \u00e0 l\u2019entreprise de focaliser son attention sur l\u2019analyse de la performance et l\u2019accompagnement de la strat\u00e9gie d\u2019entreprise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qu-est-ce-que-la-rof\">Qu\u2019est ce que la ROF ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9f\u00e9rence d\u2019obligation fiscale (ROF) est un code qui identifie chaque taxe ou imp\u00f4t acquitt\u00e9 par une entreprise. C\u2019est-\u00e0-dire qu\u2019<strong>\u00e0 chaque r\u00e9gime fiscal correspond une r\u00e9f\u00e9rence d\u2019obligation fiscale particuli\u00e8re.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle est d\u00e9sign\u00e9e par un <strong>code associant des lettres et un chiffre<\/strong>. Par exemple, IS1&nbsp;pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (d\u00e9claration 2065), TVA1 pour la d\u00e9claration de TVA ou TA1 pour la taxe d\u2019apprentissage. Si une entreprise exerce des activit\u00e9s de telle sorte qu\u2019elles soient assujetties selon des r\u00e9gimes de TVA diff\u00e9rents, l\u2019entreprise ajoutera un code TVA2, voire TVA3, \u00e0 son portefeuille de r\u00e9f\u00e9rences d\u2019obligation fiscale. De m\u00eame pour la taxation des SCI, avec des ROF identifi\u00e9es RF1, RF2, etc\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aux yeux de l\u2019administration fiscale, toute <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/parole-de-dirigeants-les-petits-chaperons-rouges-automatise-sa-gestion-fiscale\/\">obligation fiscale d\u2019entreprise<\/a> est identifi\u00e9e par une double codification, associant le SIREN, propre \u00e0 l\u2019entreprise, et la r\u00e9f\u00e9rence d\u2019obligation fiscale, qui la diff\u00e9rencie des autres taxes ou imp\u00f4ts par les lettres et pr\u00e9cise la nature exacte du r\u00e9gime gr\u00e2ce au num\u00e9ro d\u2019ordre.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9f\u00e9rence d\u2019obligation fiscale est incontournable d\u00e8s que l\u2019on adresse ses d\u00e9clarations en ligne. C\u2019est-\u00e0-dire dans l\u2019hypoth\u00e8se de la <strong>t\u00e9l\u00e9d\u00e9claration fiscale ou de la liasse fiscale EDI<\/strong> (TDFC). La ROF est notamment exig\u00e9e pour les d\u00e9clarations suivantes, avec une ROF attribu\u00e9e \u00e0 chaque typologie :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u00e9claration de r\u00e9sultat et annexes fiscales (2033)<\/li>\n\n\n\n<li>D\u00e9claration d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (2065)<\/li>\n\n\n\n<li>Cr\u00e9dit d\u2019imp\u00f4t en faveur de la recherche (2069A)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Un fichier EDI remplace la saisie manuelle en ligne lorsque l\u2019entreprise utilise une solution de gestion comptable automatis\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9f\u00e9rence d\u2019obligation fiscale est \u00e9galement exig\u00e9e (depuis 2016) pour les t\u00e9l\u00e9d\u00e9clarations de TVA (<strong>EDI-TVA<\/strong>) et pour des taxes telles que la CVAE ou la taxe sur les salaires (<strong>EDI-Paiement<\/strong>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En clair, la <strong>ROF s\u2019impose \u00e0 l\u2019entreprise sit\u00f4t qu\u2019elle pratique une t\u00e9l\u00e9transmission de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/campagne-fiscale-en-toute-serenite\/\">donn\u00e9es fiscales<\/a>.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-comment-est-elle-attribuee-nbsp\">Comment est-elle attribu\u00e9e&nbsp; ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les codes de r\u00e9f\u00e9rence d\u2019obligation fiscale sont d\u00e9termin\u00e9s par l\u2019administration fiscale au moment o\u00f9 l\u2019entreprise est cr\u00e9\u00e9e. Et en fonction de son activit\u00e9.<br><strong>L\u2019entreprise re\u00e7oit communication de ses ROF par courrier<\/strong>, en m\u00eame temps que son num\u00e9ro de TVA intracommunautaire.<br>Il est d\u2019ailleurs utile de partager ces codes de r\u00e9f\u00e9rence d\u2019obligation fiscale d\u00e8s r\u00e9ception avec son <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/partager-au-mieux-avec-son-expert-comptable\/\">expert-comptable.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9f\u00e9rence d\u2019obligation fiscale permet \u00e0 l\u2019administration de s\u2019<strong>assurer de la conformit\u00e9 de la d\u00e9claration fournie avec celle attendue<\/strong>. \u00c0 chaque t\u00e9l\u00e9d\u00e9claration, l\u2019accus\u00e9 de r\u00e9ception indique la ROF correspondante et permet de valider que la d\u00e9claration correspond bien \u00e0 la taxe ou \u00e0 l\u2019imp\u00f4t concern\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019entreprise est invit\u00e9e \u00e0 s\u2019y r\u00e9f\u00e9rer en cas de doute, par exemple pour identifier de fa\u00e7on certaine un num\u00e9ro d\u2019ordre (TVA1 ou TVA2).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conclusion, la r\u00e9f\u00e9rence d\u2019obligation fiscale est un pr\u00e9cieux s\u00e9same, qui rend possibles les t\u00e9l\u00e9d\u00e9clarations de la plupart des imp\u00f4ts et taxes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour rendre le processus de t\u00e9l\u00e9d\u00e9claration totalement fluide, il convient cependant de s\u2019assurer que la <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/\">solution de gestion comptable<\/a> mise en \u0153uvre int\u00e8gre la gouvernance de ce type de donn\u00e9es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Sage Advice publie r\u00e9guli\u00e8rement des articles qui rendent compte des solutions les plus avanc\u00e9es pour allier performance, \u00e9volutivit\u00e9 et conformit\u00e9. Par exemple :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gestion-fiscale-web-simplicite\/\">Gestion fiscale 100 % web<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/digitaliser-pour-optimiser-la-gestion-de-son-bilan-podcast\/\">Prendre du recul, anticiper et digitaliser pour optimiser la gestion de son bilan<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/piloter-sa-tresorerie-pour-preparer-la-reprise\/\">Des solutions de gestion de tr\u00e9sorerie nouvelle g\u00e9n\u00e9ration pour se pr\u00e9parer au monde d\u2019apr\u00e8s<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/gestion-traitement-notes-de-frais-professionnels\/\">Optimiser le traitement et la gestion des notes de frais<\/a><\/li>\n<\/ul>\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-30361 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-temoignages-clients tag-tpe-petite-entreprise business_type-artisans-et-petites-entreprises 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-1315440356-1440x810.jpg\" class=\"card-post__image\" alt=\"L\u2019Expresso fait l\u2019administratif le temps de boire un caf\u00e9 avec Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1315440356-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1315440356-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1315440356-1440x810.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=\"2026-10-16T09:43:05+02:00\">16 octobre 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\">6 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\/temoignage-l-expresso-bar-tabac-sage\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tAvec Sage, l\u2019\u00e9tablissement L\u2019Expresso fait son administratif le temps de boire un caf\u00e9\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\u2019Expresso est un bistrot-tabac-presse-jeux de quartier \u00e0 Ch\u00e2teauroux, ouvert t\u00f4t le matin et tard le soir tous les jours de la semaine. G\u00e9r\u00e9 par Lydie et Antony Charpentier, l\u2019\u00e9tablissement emploie une salari\u00e9e. Pour sa comptabilit\u00e9 et sa paie, L\u2019Expresso a choisi Sage 50 et Sage Business Cloud Paie pour une gestion rapide, simple et conforme. \nR\u00e9sultat : l\u2019administratif prend un minimum de temps, permettant \u00e0 Lydie de cumuler son r\u00f4le au caf\u00e9 avec son emploi \u00e0 la CCI de l\u2019Indre.\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-30339 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-ia-digitalisation 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-ia-dernier-kilometre-sage\/\"\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_0077-684x384.jpg\" class=\"card-post__image\" alt=\"Expert-comptable et IA : Sage, dernier kilom\u00e8tre de confiance\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0077-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0077-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0077-1214x810.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=\"2026-10-12T09:00:00+02:00\">12 octobre 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\">12 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\tPourquoi la valeur de l&rsquo;expert-comptable se joue-t-elle sur le \u00ab\u00a0dernier kilom\u00e8tre\u00a0\u00bb de la donn\u00e9e ?\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-30265 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-facture-electronique 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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/tva-facture-electronique-declaration\/\"\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-1464824741-684x384.jpg\" class=\"card-post__image\" alt=\"Une jeune femme au bureau travaille sur une tablette\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1464824741-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1464824741-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1464824741-1215x810.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=\"2026-09-21T10:00:00+02:00\">21 septembre 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\">9 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\tTVA : de la facture \u00e0 la d\u00e9claration, ce que la facture \u00e9lectronique a chang\u00e9\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-30268 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite 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\/temoignage-eram-sage-x3\/\"\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\/09\/eram-temoignage-sage-x3-article-684x384.jpg\" class=\"card-post__image\" alt=\"Le groupe Eram optimise sa facturation et sa conformit\u00e9 fiscale avec Sage X3.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/09\/eram-temoignage-sage-x3-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 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.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 1.423L14.731 12 10.5 14.328zm-5 1.577a.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-13 3a.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-13 3a.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-.5z\" \/><\/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=\"2026-09-18T14:58:10+02:00\">18 septembre 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\tLe groupe Eram r\u00e9alise des gains de temps et de conformit\u00e9 avec Sage X3\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/rfe-que-devient-le-secret-professionnel-des-avocats\/\"\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-1279589946-684x384.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\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=\"2026-07-02T10:00:00+02:00\">2 juillet 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\">13 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\tQue devient le secret professionnel des avocats avec la facture \u00e9lectronique\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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9f\u00e9rence d\u2019obligation fiscale est une exigence de l\u2019administration fiscale mais aussi une codification pratique pour g\u00e9rer sans se tromper les diff\u00e9rents imp\u00f4ts et taxes. Pour pratiquer la r\u00e9f\u00e9rence d\u2019obligation fiscale avec maestria, il faut deux conditions : Fluidifier les processus de gestion et automatiser ce qui m\u00e9rite de l\u2019\u00eatre constituent des priorit\u00e9s pour les [&hellip;]<\/p>\n","protected":false},"author":902,"featured_media":10871,"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","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","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":[13],"tags":[70,315,28],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34],"imagine_tag":[446,728,452,457],"coauthors":[901],"class_list":["post-11452","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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\/04\/GettyImages-530281091.jpg","imagine_tags":{"446":"Comptabilit\u00e9","728":"DAF - DSI","452":"Experts-Comptables","457":"Fiscalit\u00e9"}},"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\/11452","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=11452"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/11452\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/10871"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=11452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=11452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=11452"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=11452"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=11452"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=11452"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=11452"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=11452"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=11452"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=11452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}