{"id":13974,"date":"2023-10-24T15:37:12","date_gmt":"2023-10-24T13:37:12","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=13974"},"modified":"2025-07-07T16:54:32","modified_gmt":"2025-07-07T14:54:32","slug":"controle-fiscal-le-temps-reel-sinstalle-en-france","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/controle-fiscal-le-temps-reel-sinstalle-en-france\/","title":{"rendered":"Contr\u00f4le fiscal\u00a0: le temps r\u00e9el s\u2019installe en France"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/gestion-financiere\/\" class=\"entry-header__link\">Gestion Financi\u00e8re<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tContr\u00f4le fiscal\u00a0: le temps r\u00e9el s\u2019installe en France\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2023-10-24T15:37:12+02:00\">24 octobre 2023<\/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=\"Contr\u00f4le fiscal\u00a0: le temps r\u00e9el s\u2019installe en France\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/controle-fiscal-le-temps-reel-sinstalle-en-france\/\"\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\/christopheadam\/\">\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\/2024\/07\/Christophe-Adam-350x350.jpg\" class=\"entry-author__image\" alt=\"Christophe Adam\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Christophe-Adam.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Christophe Adam<\/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\n\n<p>La facture \u00e9lectronique facilite-t-elle le contr\u00f4le fiscal ou le rend-t-elle inutile&nbsp;? Si les deux parties, \u00c9tat et entreprise, partagent en temps r\u00e9el 100 % de l\u2019information aff\u00e9rent aux transactions, que devient le contr\u00f4le fiscal&nbsp;? <\/p>\n\n\n\n<p>Ce que l\u2019on peut avancer, c\u2019est que <strong>le contr\u00f4le fiscal \u00e0 l\u2019heure de la facture \u00e9lectronique&nbsp;s\u2019inscrit fortement dans une r\u00e9invention de la relation \u00c9tat\/entreprise<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#facture\">En raison de la rupture technologique induite par la Facture-X et son traitement<\/a> <\/li>\n\n\n\n<li><a href=\"#maitrise\">Du fait de l\u2019extension du circuit d\u2019information<\/a> <\/li>\n\n\n\n<li><a href=\"#controlefiscal\">\u00c0 travers l\u2019\u00e9change continu d\u2019informations pour traiter par d\u00e9faut<\/a> <\/li>\n<\/ul>\n\n\n\n<div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-da1ec86a-1982-4401-8d77-c9783a67af4b\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-da1ec86a-1982-4401-8d77-c9783a67af4b\"\n\t>T\u00e9l\u00e9chargez le guide \u00ab\u00a0Six des bonnes raisons de passer \u00e0 la fiscalit\u00e9 nouvelle g\u00e9n\u00e9ration\u00a0\u00bb<\/a>\n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"facture\"><strong>Contr\u00f4le fiscal : la facture \u00e9lectronique, une rupture technologique<\/strong><\/h2>\n\n\n\n<p>Conform\u00e9ment \u00e0 la <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048727345\" target=\"_blank\" rel=\"noreferrer noopener\">loi de finance 2024<\/a>, le calendrier pour l\u2019obligation de la facture \u00e9lectronique s\u2019articule en 2 phases espac\u00e9es d\u2019une ann\u00e9e :<\/p>\n\n\n\n<p><strong>1<sup>er <\/sup>septembre 2026 <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Obligation d\u2019\u00e9mission et e-reporting pour les ETI et les Grandes Entreprises<\/li>\n\n\n\n<li>Obligation de r\u00e9ception pour toutes les entreprises<\/li>\n<\/ul>\n\n\n\n<p><strong>1<sup>er<\/sup> septembre 2027 <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Obligation d\u2019\u00e9mission et e-reporting pour toutes les entreprises, y compris TPE, PME et ind\u00e9pendants.<\/li>\n<\/ul>\n\n\n\n<p>La <a href=\"https:\/\/www.sage.com\/fr-fr\/dematerialisation\/facture-electronique\/\">facture \u00e9lectronique<\/a> sera l\u2019arme fatale contre la fraude \u00e0 la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/tva-taxe-sur-valeur-ajoutee-definition\/\">TVA<\/a>. Et, avec sa mise en place, <strong>l\u2019\u00c9tat se dote d\u2019un observatoire in\u00e9gal\u00e9 sur l\u2019activit\u00e9 r\u00e9elle des entreprises<\/strong>, appr\u00e9ci\u00e9e \u00e0 travers les flux de ventes et d\u2019achats.<\/p>\n\n\n\n<p>Trois changements majeurs caract\u00e9risent cette r\u00e9volution&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Le temps r\u00e9el<\/strong>, avec une d\u00e9tection des transactions au moment o\u00f9 elles se produisent.<\/li>\n\n\n\n<li><strong>L\u2019exhaustivit\u00e9<\/strong>, nourrie par un regard sur 100 % des \u00e9changes, selon une mont\u00e9e en puissance \u00e9tal\u00e9e sur 3 ans.<\/li>\n\n\n\n<li><strong>La transparence<\/strong>, gr\u00e2ce \u00e0 un enregistrement automatis\u00e9 de chacun des flux et une capacit\u00e9 \u00e0 en suivre le d\u00e9placement et la conclusion. C\u2019est la t\u00e2che confi\u00e9e aux <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/plateforme-de-dematerialisation-portail-public\/\">plateformes de d\u00e9mat\u00e9rialisation partenaires<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"maitrise\"> <strong>La ma\u00eetrise des donn\u00e9es, pierre angulaire de la transformation fiscale<\/strong> <\/h2>\n\n\n\n<p>Pour les entreprises, la nouvelle donne est tr\u00e8s positive. Du point de vue de l\u2019efficacit\u00e9 de leur cha\u00eene de valeur de facturation et d\u2019encaissement, cela a \u00e9t\u00e9 abondamment document\u00e9. Il leur appartient d\u2019ailleurs de mettre \u00e0 niveau leur syst\u00e8me d\u2019information pour&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Facturer sans difficult\u00e9<\/li>\n\n\n\n<li>Encaisser plus rapidement<\/li>\n\n\n\n<li>Disposer d\u2019informations de gestion in\u00e9dites, sources de productivit\u00e9 de leur organisation.<\/li>\n<\/ul>\n\n\n\n<p>Mais ce qui est en train de se dessiner, c\u2019est aussi une nouvelle donne fiscale. En premier lieu, bien s\u00fbr, c\u2019est le pr\u00e9-remplissage des d\u00e9clarations de TVA. Pour autant, la r\u00e9flexion doit aller beaucoup plus loin.<\/p>\n\n\n\n<p>En effet, la n\u00e9cessaire mise \u00e0 niveau de la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/securiser-lanalyse-des-donnees-digitalsuccess\/\">qualit\u00e9 des donn\u00e9es<\/a> (coordonn\u00e9es justes des clients et des fournisseurs, unicit\u00e9 des informations stock\u00e9es, instantan\u00e9it\u00e9 de la transmission\u2026) doit \u00eatre accomplie dans une optique fiscale. Il n\u2019est pas concevable que l\u2019information disponible au sein de l\u2019entreprise soit de qualit\u00e9 inf\u00e9rieure \u00e0 celle dont dispose l\u2019\u00c9tat&nbsp;!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"controlefiscal\"><strong>Une nouvelle relation plut\u00f4t que du contr\u00f4le fiscal<\/strong> <\/h2>\n\n\n\n<p>D\u2019une certaine mani\u00e8re, une forme de continuit\u00e9 s\u2019\u00e9tablit pour les donn\u00e9es transactionnelles des entreprises. Les achats et les ventes circulent au sein d\u2019un r\u00e9seau commun \u00e0 l\u2019ensemble des acteurs en relation&nbsp;: clients, fournisseurs et administration fiscale.<\/p>\n\n\n\n<p>De ce fait, le contr\u00f4le fiscal devient permanent. Et si les entreprises s\u2019\u00e9quipent et s\u2019organisent en cons\u00e9quence, il devient surtout moins lourd, car inscrit dans une perspective de collaboration. L\u2019ambition de l\u2019\u00c9tat, affich\u00e9e depuis le lancement de la facture \u00e9lectronique, est claire&nbsp;: renforcer la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/directeur-financier-leader-transformation-digitale\/\">digitalisation<\/a> de l\u2019\u00e9conomie au profit de l\u2019efficacit\u00e9 collective.<\/p>\n\n\n\n<p>En conclusion, la mutation du contr\u00f4le fiscal induit une int\u00e9gration du syst\u00e8me d\u2019information de l\u2019entreprise autour de la donn\u00e9e financi\u00e8re. <strong>Il n\u2019y a plus la gestion d\u2019abord et la fiscalit\u00e9 ensuite mais la gestion fiscale en continu et en temps r\u00e9el<\/strong>.<\/p>\n\n\n\n<p>La question de l\u2019int\u00e9gration de la solution de gestion de la fiscalit\u00e9 se pose de ce fait sous un jour nouveau, <strong>avec un besoin \u00e9vident de connectivit\u00e9 forte entre l\u2019ERP et l\u2019application<\/strong>.<\/p>\n\n\n\n<p>La fiscalit\u00e9 efficace est un challenge pour les organisations qui multiplient centres de co\u00fbts et centres de profits D\u2019autres articles de Sage Advice accompagnent la fonction finances dans sa r\u00e9flexion&nbsp;:<\/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\/parole-de-dirigeants-les-petits-chaperons-rouges-automatise-sa-gestion-fiscale\/\">Comment Les Petits Chaperons Rouges automatise sa gestion fiscale<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/examen-conformite-fiscale-ecf-tout-comprendre\/\">Qu\u2019est-ce que l\u2019Examen de Conformit\u00e9 Fiscale (ECF) ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/cest-quoi-la-facture-electronique-videos\/\">C\u2019est quoi la facture \u00e9lectronique : tout comprendre en vid\u00e9o<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-pour-toutes-les-entreprises\/\">Facture \u00e9lectronique : bient\u00f4t une r\u00e9alit\u00e9 <\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/apport-facture-electronique-aux-entreprises-podcast\/\">[#Sage On Air] Que va r\u00e9ellement apporter la facture \u00e9lectronique aux entreprises ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-et-si-on-allegeait-son-montant-en-anticipant\/\">Facture \u00e9lectronique : et si on all\u00e9geait son montant en anticipant<\/a><\/li>\n<\/ul>\n\n\n\n<p>Article initialement publi\u00e9 le 06\/06\/2023. Derni\u00e8re mise \u00e0 jour le05\/12\/2024.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Six bonnes raisons de passer \u00e0 la fiscalit\u00e9 nouvelle g\u00e9n\u00e9ration<\/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-7590fe60-0021-4337-96c2-07e64bf16974\"\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 le guide<\/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=\"1200\" height=\"675\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/05\/livre-blanc-6-bonnes-raisons.jpg\" class=\"single-cta__image\" alt=\"Livre blanc - Six bonnes raisons de passer \u00e0 la fiscalit\u00e9 nouvelle g\u00e9n\u00e9ration\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/05\/livre-blanc-6-bonnes-raisons.jpg 1200w\" 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\">\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\/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\/ia-digitalisation\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIA-Digitalisation\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-29790 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-facture-electronique tag-ia-digitalisation 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\/2023\/09\/GettyImages-1478421401.jpg\" class=\"card-post__image\" alt=\"Intelligence artificielle\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478421401-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478421401-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478421401.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=\"2026-05-19T10:00:00+02:00\">19 mai 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\">8 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\/intelligence-artificielle-comptable\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tIntelligence artificielle : \u00e0 l\u2019origine d\u2019un changement de mod\u00e8le des cabinets ?\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\u2019intelligence artificielle transforme les cabinets comptables par une s\u00e9rie d\u2019usages concrets. Recherche, r\u00e9daction, organisation interne, exploitation de la donn\u00e9e, nouvelles missions : Ana\u00efs Piquet recueille le d\u00e9cryptage de Vincent Lacomme sur les \u00e9volutions \u00e0 l\u2019\u0153uvre, sans \u00e9luder les freins et les limites.\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-29783 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-facture-electronique tag-ia-digitalisation business_type-artisans-et-petites-entreprises 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\/guide-gestion-financiere-restauration-multisites\/\"\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-1297061487-684x384.jpg\" class=\"card-post__image\" alt=\"gestion financi\u00e8re restauration multisites\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1297061487-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1297061487-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1297061487-1440x810.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<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=\"2026-05-13T20:05:56+02:00\">13 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">3 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\tGuide : Gestion financi\u00e8re restauteurs et traiteurs multisites\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-29772 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-comptabilite tag-donnees tag-ia-digitalisation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/connectee-a-100-des-donnees-contextuelles-ia-universelle\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-684x384.jpg\" class=\"card-post__image\" alt=\"IA Sage donn\u00e9es contextuelles\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-13T18:44:37+02:00\">13 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tConnect\u00e9e \u00e0 100 % des donn\u00e9es contextuelles\u00a0: vers une IA universelle\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-29718 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-ia-digitalisation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/calendrier-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\/2023\/09\/GettyImages-1478370853-684x384.jpg\" class=\"card-post__image\" alt=\"Calendrier 2026-2027 de la facture \u00e9lectronique | Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1478370853-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-04T12:20:16+02:00\">4 mai 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCalendrier de la facture \u00e9lectronique : dates \u00e0 retenir et obligations\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-29692 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-erp tag-facture-electronique tag-ia-digitalisation business_type-petites-et-moyennes-entreprises industry-industrie\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/plateforme-agreee-facture-electronique-industrie-impacts\/\"\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_Discrete-Mfg-Appliances_0814-684x384.jpg\" class=\"card-post__image\" alt=\"Utilisation d\u2019une plateforme agr\u00e9\u00e9e dans les secteurs industriels sp\u00e9cialis\u00e9s\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Discrete-Mfg-Appliances_0814-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Discrete-Mfg-Appliances_0814-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Discrete-Mfg-Appliances_0814-1214x810.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=\"2026-04-30T10:00:00+02:00\">30 avril 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">4 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPlateforme agr\u00e9\u00e9e : un choix structurant aux multiples impacts pour l\u2019industrie\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 facture \u00e9lectronique modifie la logique du contr\u00f4le fiscal des entreprises. D\u00e9couvrez ce qui change en mati\u00e8re de fiscalit\u00e9.<\/p>\n","protected":false},"author":710,"featured_media":11092,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[12],"tags":[315,224],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,34,40,868],"imagine_tag":[],"coauthors":[906],"class_list":["post-13974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere","tag-fiscalite-impot","tag-ia-digitalisation","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Christophe Adam","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1086590348.jpg","imagine_tags":[]},"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\/13974","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\/710"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=13974"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/13974\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/11092"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=13974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=13974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=13974"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=13974"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=13974"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=13974"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=13974"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=13974"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=13974"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=13974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}