{"id":1300,"date":"2022-10-27T09:00:00","date_gmt":"2022-10-27T07:00:00","guid":{"rendered":"http:\/\/www.sage.com\/fr-fr\/blog\/?p=1300"},"modified":"2025-05-07T15:34:26","modified_gmt":"2025-05-07T13:34:26","slug":"loi-lutte-contre-fraude-tva-dernieres-precisions-2017","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/loi-lutte-contre-fraude-tva-dernieres-precisions-2017\/","title":{"rendered":"\u00cates-vous en conformit\u00e9 avec la loi anti-fraude \u00e0 la TVA\u00a0?"},"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\t\u00cates-vous en conformit\u00e9 avec la loi anti-fraude \u00e0 la TVA ?\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=\"2022-10-27T09:00:00+02:00\">27 octobre 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=\"\u00cates-vous en conformit\u00e9 avec la loi anti-fraude \u00e0 la TVA\u00a0?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/loi-lutte-contre-fraude-tva-dernieres-precisions-2017\/\"\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<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 class=\"wp-block-paragraph\">L\u2019obligation de certification impos\u00e9e par la loi anti-fraude \u00e0 la TVA concerne <strong>les entreprises assujetties \u00e0 la TVA dont les clients sont des particuliers eux-m\u00eames non assujettis \u00e0 la TVA<\/strong>. C\u2019est votre cas&nbsp;? Ce qui suit vous concerne\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La loi anti-fraude \u00e0 la TVA \u00e9tablit depuis le 1<sup>er<\/sup> janvier 2018 une obligation de conformit\u00e9 pour les entreprises qui enregistrent leurs recettes <strong>au moyen d\u2019un logiciel ou d\u2019un syst\u00e8me de caisse informatis\u00e9<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour bien comprendre&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les \u00e9quipements concern\u00e9s <\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les r\u00e8gles \u00e0 respecter&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les risques encourus <\/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 la comptabilit\u00e9 que de permettre \u00e0 l\u2019entreprise de focaliser son attention sur l\u2019analyse de la performance et la prise de d\u00e9cision.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-ea2fb0b2-6095-4bff-b4c8-230971645869 \"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-ea2fb0b2-6095-4bff-b4c8-230971645869%20\"\n\t>T\u00e9l\u00e9chargez gratuitement le guide \u00ab\u00a0Gestion fiscale 100 % web\u00a0\u00bb<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Loi anti-fraude \u00e0 la TVA&nbsp;: de quoi parle-t-on&nbsp;?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">logiciel ou d\u2019un syst\u00e8me de caisse pour enregistrer les r\u00e8glements re\u00e7us de clients particuliers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mais la loi anti-fraude \u00e0 la TVA instaure qu\u2019\u00e0 partir du moment o\u00f9 vous avez choisi de vous \u00e9quiper d\u2019un <strong>logiciel<\/strong> ou d\u2019<strong>un syst\u00e8me de caisse <\/strong>pour effectuer ces op\u00e9rations, <strong>vos \u00e9quipements doivent \u00eatre conformes<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un logiciel ou un syst\u00e8me de caisse <strong>permet d\u2019enregistrer tout type de r\u00e8glement re\u00e7u en contrepartie de la mise \u00e0 disposition d\u2019une marchandise ou de l\u2019ex\u00e9cution d\u2019une prestation de service<\/strong>. Cet \u00e9quipement vous met en capacit\u00e9 de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tresorerie-sept-conseils-pour-eviter-problemes\/\">tracer vos recettes<\/a> et de d\u00e9livrer un ticket de caisse informatique \u00e0 vos clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous parlons bien de <strong>tout type de solutions<\/strong>, payantes ou gratuites, h\u00e9berg\u00e9es sur un serveur local ou accessibles en ligne. Et bien s\u00fbr \u00e9ventuellement d\u00e9velopp\u00e9es pour votre usage uniquement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Loi anti-fraude \u00e0 la TVA&nbsp;: quelles exigences&nbsp;?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La conformit\u00e9 \u00e0 loi anti-fraude \u00e0 la TVA est prouv\u00e9e par un <strong>certificat d\u00e9livr\u00e9 par un organisme accr\u00e9dit\u00e9<\/strong> ou par une <strong>attestation individuelle transmise par l\u2019\u00e9diteur<\/strong> <strong>de vos solutions informatiques<\/strong>, logiciel ou syst\u00e8me de caisse.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4 exigences \u00e0 respecter<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La conformit\u00e9 \u00e0 la l\u00e9gislation repose sur 4 principes&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les donn\u00e9es sont inalt\u00e9rables<\/strong>&nbsp;: les \u00e9quipements conservent les donn\u00e9es enregistr\u00e9es dans leur \u00e9tat d\u2019origine. Toute correction est trac\u00e9e et justifi\u00e9e par une erreur ou par une annulation.<\/li>\n\n\n\n<li><strong>Les donn\u00e9es sont s\u00e9curis\u00e9es.<\/strong><\/li>\n\n\n\n<li><strong>Les donn\u00e9es sont conserv\u00e9es<\/strong> pendant 6 ans. Des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/cloture-de-caisse-z-de-caisse-definition-de-la-cloture-et-du-z-de-caisse\/\">cl\u00f4tures<\/a> sont pratiqu\u00e9es quotidiennement pour \u00e9diter le Z de caisse.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/place-a-la-dematerialisation-de-vos-documents\/\"><strong>Les donn\u00e9es sont archiv\u00e9es<\/strong><\/a> et les proc\u00e9dures d\u2019archivage sont trac\u00e9es.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Loi anti-fraude \u00e0 la TVA&nbsp;: quels risques en cas de non-conformit\u00e9&nbsp;?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019administration fiscale mais \u00e9galement les douanes sont susceptibles \u00e0 tout moment de r\u00e9clamer la preuve de conformit\u00e9. Toute entreprise concern\u00e9e par l\u2019obligation est tenue de pr\u00e9senter le certificat ou l\u2019attestation pour chacun des \u00e9quipements mis en \u0153uvre.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une entreprise qui ne serait pas en mesure de pr\u00e9senter lors du contr\u00f4le son certificat ou son attestation de conformit\u00e9 d\u00e9livr\u00e9e par son \u00e9diteur de logiciel devra payer une <strong>amende de 7 500 euros pour chaque logiciel ou syst\u00e8me non conforme \u00e0 la loi anti-fraude \u00e0 la TVA.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De plus, l\u2019amende s\u2019applique \u00e0 nouveau si, au bout de 60 jours, la conformit\u00e9 n\u2019est toujours pas \u00e9tablie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conclusion, v\u00e9rifiez bien que vos \u00e9quipements d\u2019enregistrement de vos recettes, logiciel ou syst\u00e8me de caisse, sont bien tous conformes \u00e0 la loi anti-fraude \u00e0 la TVA<strong>. <\/strong>Et, si ce n\u2019est pas le cas, <strong>mettez-vous en conformit\u00e9 en vous dotant d\u2019<\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/facturation\/\"><strong>\u00e9quipements certifi\u00e9s<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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 : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\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\/reference-dobligation-fiscale\/\">Tout conna\u00eetre de la r\u00e9f\u00e9rence d\u2019obligation fiscale<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/dematerialisation\/facture-electronique\/\">Facture \u00e9lectronique obligatoire&nbsp;:&nbsp;vous pr\u00e9parer pour 2024<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Article initialement publi\u00e9 le 28\/11\/2017. Derni\u00e8re mise \u00e0 jour le 27\/10\/2022.<\/p>\n \n<div class=\"single-cta gated-content\">\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\">Le contr\u00f4le fiscal de A \u00e0 Z<\/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-265c9972-83f3-4308-9edb-3abef28402f8\"\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>T\u00e9l\u00e9chargez gratuitement le livre blanc<\/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=\"1205\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/07\/guide-le-controle-fiscal-de-A-Z-cta-1205x810.jpg\" class=\"single-cta__image\" alt=\"guide-le-controle-fiscal-de-A-Z-cta\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/07\/guide-le-controle-fiscal-de-A-Z-cta-1205x810.jpg 1205w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\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-30049 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-creation-d-entreprise-et-entrepreneurs tag-facture-electronique business_type-artisans-et-petites-entreprises industry-btp 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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-1440x810.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : quel impact sur votre logiciel ? Sage Advice\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-606353201-1440x810.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=\"2026-07-16T19:05:58+02:00\">16 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\">9 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\/facture-electronique-logiciel-micro-entrepreneur\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tFacture \u00e9lectronique pour les micro-entrepreneurs, faut-il acheter ou changer de logiciel ?\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 g\u00e9n\u00e9ralisation de la facturation \u00e9lectronique impose aux micro-entrepreneurs d&rsquo;adapter leurs pratiques de gestion, sans pour autant exiger un remplacement syst\u00e9matique de leurs outils actuels. S&rsquo;il reste possible d&rsquo;utiliser temporairement des formats traditionnels pour l&rsquo;\u00e9mission, l&rsquo;obligation de r\u00e9ceptionner les flux via une plateforme agr\u00e9\u00e9e d\u00e8s le 1er septembre 2026 n\u00e9cessite une anticipation rigoureuse. L&rsquo;adoption d&rsquo;une solution de transition adapt\u00e9e permet ainsi de s\u00e9curiser la conformit\u00e9 r\u00e9glementaire de la micro-entreprise tout en ma\u00eetrisant les co\u00fbts op\u00e9rationnels.\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-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\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-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-3 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\u00c9N\u00c9RATION : 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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019obligation de certification impos\u00e9e par la loi anti-fraude \u00e0 la TVA concerne les entreprises assujetties \u00e0 la TVA dont les clients sont des particuliers eux-m\u00eames non assujettis \u00e0 la TVA. C\u2019est votre cas&nbsp;? Ce qui suit vous concerne\u2026 La loi anti-fraude \u00e0 la TVA \u00e9tablit depuis le 1er janvier 2018 une obligation de conformit\u00e9 pour [&hellip;]<\/p>\n","protected":false},"author":293,"featured_media":9691,"comment_status":"open","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,"_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":[35,34,37,40],"imagine_tag":[446,463,456,805,460,459],"coauthors":[924],"class_list":["post-1300","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":"C\u00e9dric Suire","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/loi-fraude-tva-mise-a-jour-1024x779-1.jpg","imagine_tags":{"446":"Comptabilit\u00e9","463":"Expertise comptable","456":"Gestion Commerciale","805":"Loi anti-fraude TVA","460":"Petites Entreprises","459":"Petites et Moyennes Entreprises"}},"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\/1300","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=1300"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/1300\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/9691"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=1300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=1300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=1300"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=1300"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=1300"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=1300"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=1300"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=1300"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=1300"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=1300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}