{"id":510,"date":"2017-07-16T00:00:00","date_gmt":"2017-07-16T00:00:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/etre-carre-sur-son-fec\/"},"modified":"2024-04-05T17:46:38","modified_gmt":"2024-04-05T15:46:38","slug":"fec-obligation-fiscalite","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/fec-obligation-fiscalite\/","title":{"rendered":"Etre carr\u00e9 sur son FEC ! [guide]"},"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\/guides-et-modeles-gratuits\/\" class=\"entry-header__link\">Guides et mod\u00e8les gratuits<\/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\tEtre carr\u00e9 sur son FEC ! [guide]\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=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/DrumbeatCreative_GL_040414-155-1024x779-1.jpg\" class=\"entry-header__thumbnail-image\" alt=\"D\u00e9veloppez votre chiffre d\u2019affaires gr\u00e2ce \u00e0 votre base de donn\u00e9es\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/DrumbeatCreative_GL_040414-155-1024x779-1.jpg 1024w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/DrumbeatCreative_GL_040414-155-1024x779-1-768x584.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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=\"2017-07-16T00:00:00+02:00\">16 juillet 2017<\/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=\"Etre carr\u00e9 sur son FEC ! [guide]\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/fec-obligation-fiscalite\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--share\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M768 106.5q-62 0-105.5 44t-43.5 105q0 10 2.5 18.5a268 268 0 0 1 4.5 17.5l-256 128q-21-26-50-41.5t-64-15.5q-62 0-105.5 44t-43.5 105q0 62 43.5 106t105.5 44q35 0 64-16t50-41l256 128q-2 9-4.5 17.5t-2.5 17.5q0 62 43.5 106t105.5 44 105.5-44 43.5-106q0-61-43.5-105t-105.5-44q-35 0-64 15.5t-50 41.5l-256-128q2-9 4.5-17.5t2.5-18.5q0-9-2.5-17.5a268 268 0 0 1-4.5-17.5l256-128q21 25 50 41t64 16q62 0 105.5-44t43.5-106q0-61-43.5-105t-105.5-44m0 64q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m-512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25m512 256q36 0 60.5 25t24.5 60q0 36-24.5 61t-60.5 25-60.5-25-24.5-61q0-35 24.5-60t60.5-25\" \/><\/svg>\t\t\t<\/span>\n\t\t\t<span class=\"social-share-button__icon social-share-button__icon--copy\" hidden>\n\t\t\t\t<svg aria-hidden=\"true\" class=\"svg-icon\" focusable=\"false\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"18\" viewbox=\"0 0 1024 1024\"><path d=\"M698 85.5q-45 0-88.5 17.5T531 154.5l-430 431q-3 2-4.5 4.5t-3.5 5.5q-1 3-1.5 6t-.5 6q0 4 .5 7t1.5 6 3 5.5a54 54 0 0 0 4 4.5q3 3 5.5 4.5t5.5 2.5q3 2 6 2.5t6 .5 6.5-1 6.5-2 5.5-3a54 54 0 0 0 4.5-4l430-431q51-50 122-50t121 50q51 51 51 122t-51 121l-406 406q-26 27-62.5 27t-63.5-27q-26-26-26-62.5t26-62.5l328-328q3-2 4.5-4.5t3.5-5.5q1-3 1.5-6t.5-6q0-4-.5-7t-1.5-6-3-5.5a54 54 0 0 0-4-4.5q-3-3-5.5-4.5t-5.5-2.5q-3-2-6-2.5t-6-.5-6.5 1-6.5 2-5.5 3a54 54 0 0 0-4.5 4l-328 328q-44 44-44 107.5t44 108.5q45 44 108.5 44t107.5-44l406-407q35-34 52-77 17-44 17-89t-17-89q-17-43-52-78-34-34-77.5-51.5T698 85.5\" \/><\/svg>\t\t\t<\/span>\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\/romainjacquier\/\">\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\/Romain-Jacquier-350x350.jpg\" class=\"entry-author__image\" alt=\"Romain Jacquier\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Romain-Jacquier-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Romain-Jacquier-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Romain-Jacquier.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Romain Jacquier<\/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\">Depuis le 1er janvier 2014, toute entreprise qui tient une comptabilit\u00e9 informatis\u00e9e doit&nbsp;fournir un Fichier des \u00c9critures Comptables (FEC) si l\u2019administration le lui demande lors d\u2019un contr\u00f4le fiscal. Qu\u2019est-ce que c\u2019est exactement et comment remplir correctement vos obligations en la mati\u00e8re ? Petit tour d\u2019horizon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-fec-qu-est-ce-que-c-est\">Le FEC, qu&rsquo;est-ce que c&rsquo;est ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ce fichier informatis\u00e9 contient toutes les \u00e9critures comptables de votre entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il sert, pour l&rsquo;administration fiscale, \u00e0 s&rsquo;assurer de la correspondance de vos documents avec les <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/liasse-fiscale\/\">d\u00e9clarations fiscales<\/a> que vous avez d\u00e9pos\u00e9es. Utilis\u00e9 lors d&rsquo;un contr\u00f4le fiscal, cette informatisation permet en effet au contr\u00f4leur de recouper les donn\u00e9es rapidement. Cela qui rend le contr\u00f4le plus facile et diminue d&rsquo;autant sa pr\u00e9sence au sein de votre entreprise !<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concr\u00e8tement, ce fichier est g\u00e9n\u00e9r\u00e9 directement depuis votre logiciel de comptabilit\u00e9 (ou \u00e0 d\u00e9faut par votre expert-comptable).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qu-est-ce-que-l-administration-attend-de-votre-entreprise\">Qu&rsquo;est-ce que l&rsquo;administration attend de votre entreprise ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ce fichier vous est demand\u00e9 en cas de contr\u00f4le fiscal. Vous devez&nbsp;alors le remettre au v\u00e9rificateur de comptabilit\u00e9 d\u00e8s sa premi\u00e8re intervention sur place. Cette disposition est d&rsquo;ailleurs pr\u00e9cis\u00e9e dans l&rsquo;avis de v\u00e9rification qui vous est envoy\u00e9 pour vous pr\u00e9venir du prochain contr\u00f4le.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La remise peut se faire via n&rsquo;importe quel support physique : un CD, DVD, une cl\u00e9 USB, un disque dur externe\u2026 On l&rsquo;a dit, votre logiciel comptable g\u00e9n\u00e8re directement le fichier. Mais n&rsquo;attendez pas de recevoir un avis de v\u00e9rification. Assurez-vous que votre outil est bien en mesure de le produire ! Le mieux est m\u00eame d&rsquo;anticiper en r\u00e9alisant vos fichiers FEC chaque ann\u00e9e et en les archivant de mani\u00e8re s\u00e9curis\u00e9e plut\u00f4t que de les constituer en urgence en cas de v\u00e9rification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A compter de cette remise, court un d\u00e9lai de 3 mois durant lequel l&rsquo;administration fiscale doit boucler son contr\u00f4le. Attention : le d\u00e9lai d\u00e9marre quand le FEC est remis\u2026<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-format-du-fec\">Le format du FEC<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ce fichier doit comporter des champs sp\u00e9cifiques et standardis\u00e9s afin de garantir sa lecture par l&rsquo;administration fiscale. La pr\u00e9sentation est donc norm\u00e9e : type de fichier, nombre et intitul\u00e9 des colonnes, format des dates, s\u00e9parateurs de champs utilis\u00e9s. Pour chaque \u00e9criture comptable, il n&rsquo;indique pas moins de 18 informations pour le r\u00e9gime g\u00e9n\u00e9ral : code de journal, libell\u00e9 de journal, num\u00e9ro d&rsquo;\u00e9criture comptable, date de comptabilisation, cr\u00e9dit, d\u00e9bit, etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il reprend l&rsquo;ensemble des journaux existants dans votre comptabilit\u00e9 d&rsquo;entreprise, y compris les \u00e9critures d&rsquo;inventaires et d&rsquo;\u00e0-nouveaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les \u00e9critures contenues dans le FEC doivent \u00eatre intangibles (c&rsquo;est-\u00e0-dire valid\u00e9es et non modifiables) d\u00e8s lors qu&rsquo;elles justifient une d\u00e9claration qui a \u00e9t\u00e9 d\u00e9pos\u00e9e. Et bien s\u00fbr elles doivent obligatoirement respecter les normes comptables et la nomenclature du plan de comptes fran\u00e7ais.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quel-est-le-risque-de-ne-pas-etablir-un-fec-valide\">Quel est le risque de ne pas \u00e9tablir un FEC valide?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si le fichier remis n&rsquo;est pas conforme ou si vous n&rsquo;\u00eates pas en mesure de le remettre, vous risquez une amende de 5 000 euros (si aucune rectification n&rsquo;a \u00e9t\u00e9 apport\u00e9e) ou 10% des droits qui seront mis \u00e0 votre charge si une rectification a lieu (et que le montant s&rsquo;\u00e9l\u00e8ve \u00e0 plus de 5000 euros). Cette sanction s&rsquo;applique par exercice comptable contr\u00f4l\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Astuce : Si vous avez un doute sur la conformit\u00e9 de votre fichier, sachez que la DGFip met \u00e0 votre disposition un outil nomm\u00e9 \u00ab Test Compta Demat \u00bb*. Celui-ci permet de v\u00e9rifier la validit\u00e9 de la structure de votre fichier et indique s&rsquo;il y a des points d&rsquo;anomalies \u00e0 corriger. De quoi \u00eatre totalement serein !<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>*<\/em><a title=\"Test Compta Demat\" href=\"https:\/\/www.economie.gouv.fr\/dgfip\/outil-test-des-fichiers-des-ecritures-comptables-fec\" target=\"_blank\" rel=\"noopener noreferrer\">Pour t\u00e9l\u00e9charger le logiciel Test Compta Demat<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comme se d\u00e9roule un contr\u00f4le fiscal ? Comment&nbsp;se pr\u00e9parer ? Qu&rsquo;est ce que le droit \u00e0 l&rsquo;erreur ? Pour tout savoir sur les contr\u00f4les fiscaux et vous assurer de les vivre sereinement, rendez-vous sur <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/controle-fiscal\/\" rel=\"noopener\">notre page web d\u00e9di\u00e9e<\/a> et <a href=\"https:\/\/www.sage.com\/fr-fr\/assistance-support\/faq-controle-fiscal\/\" rel=\"noopener\">notre Foire aux Questions.<\/a><\/p>\n\n\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 fichier des \u00e9critures comptables, une obligation l\u00e9gale au service de votre s\u00e9r\u00e9nit\u00e9 <\/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-bbb3bfef-f98b-43a5-9814-4e24a2cf96c5\"\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=\"1252\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/02\/guide-le-fec-une-obligation-legale_cta-1252x810.jpg\" class=\"single-cta__image\" alt=\"guide-le-fec-une-obligation-legale_cta\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/02\/guide-le-fec-une-obligation-legale_cta-1252x810.jpg 1252w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\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<\/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-30545 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-fiscalite-impot business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"713\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1.jpg\" class=\"card-post__image\" alt=\"Arrhes ou acompte : la mention sur votre devis qui peut co\u00fbter 50 euros par facture\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1-768x535.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-695882618_high-1024x713-1.jpg 1024w\" 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=\"2026-11-10T09:30:00+01:00\">10 novembre 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\">18 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-arrhes-acompte-afnor\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tArrhes ou acompte : la mention sur votre devis qui peut co\u00fbter 50 euros par facture\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\tUn client verse 30 % \u00e0 la r\u00e9servation. Par exemple pour s\u00e9curiser le b\u00e9n\u00e9fice futur d\u2019un buffet de mariage ou de la r\u00e9novation de sa salle de bain. \nAu fait, ces 30 % : arrhes ou acompte ? En droit, il y a une vraie diff\u00e9rence et la somme vers\u00e9e n\u2019a pas la m\u00eame fonction. Mais avec la facture \u00e9lectronique, cette question ajoute l\u2019enjeu de conformit\u00e9 \u00e0 la subtilit\u00e9 juridique. \nIl vaut mieux savoir \u00e0 quoi l\u2019on s\u2019expose avant de choisir de mentionner un terme ou l\u2019autre sur son devis\u2026\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-30540 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-pme-pmi 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\/facture-electronique-fiscalite-pme\/\"\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\/2021\/05\/GettyImages-705002845_super-1024x683-1-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique et fiscalit\u00e9 : le guide des PME\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-705002845_super-1024x683-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-705002845_super-1024x683-1-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/GettyImages-705002845_super-1024x683-1.jpg 1024w\" 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=\"2026-11-09T12:30:54+01:00\">9 novembre 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\">14 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\tComment la facture \u00e9lectronique simplifie la fiscalit\u00e9 de votre PME ?\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-30524 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-facture-electronique tag-fiscalite-impot 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\/facturation-electronique-optimisation-fiscale-eti\/\"\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\/02\/GettyImages-1271694534-1-684x384.jpg\" class=\"card-post__image\" alt=\"Facturation \u00e9lectronique : un levier fiscal pour les ETI\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-1271694534-1-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-1271694534-1-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/02\/GettyImages-1271694534-1-1440x810.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=\"2026-11-05T11:15:57+01:00\">5 novembre 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\tComment la facture \u00e9lectronique optimise la fiscalit\u00e9 des ETI\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-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\"\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-l-expresso-bar-tabac-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\/2022\/04\/GettyImages-1315440356-684x384.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\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=\"2026-10-16T09:43:05+02:00\">16 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\">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\tAvec Sage, l\u2019\u00e9tablissement L\u2019Expresso fait son administratif le temps de boire un caf\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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2014, toute entreprise qui tient une comptabilit\u00e9 informatis\u00e9e doit&nbsp;fournir un Fichier des \u00c9critures Comptables (FEC) si l\u2019administration le lui demande lors d\u2019un contr\u00f4le fiscal. Qu\u2019est-ce que c\u2019est exactement et comment remplir correctement vos obligations en la mati\u00e8re ? Petit tour d\u2019horizon. Le FEC, qu&rsquo;est-ce que c&rsquo;est ? Ce fichier informatis\u00e9 contient [&hellip;]<\/p>\n","protected":false},"author":358,"featured_media":9615,"comment_status":"open","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":"834","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":[834],"tags":[70,315],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,34,40],"imagine_tag":[446],"coauthors":[928],"class_list":["post-510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides-et-modeles-gratuits","tag-comptabilite","tag-fiscalite-impot","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":"Romain Jacquier","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/DrumbeatCreative_GL_040414-155-1024x779-1.jpg","imagine_tags":{"446":"Comptabilit\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\/510","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\/358"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=510"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/510\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/9615"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=510"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=510"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=510"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=510"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=510"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=510"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=510"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}