{"id":8112,"date":"2020-06-08T13:30:48","date_gmt":"2020-06-08T11:30:48","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=8112"},"modified":"2023-08-21T16:02:08","modified_gmt":"2023-08-21T14:02:08","slug":"recouvrement-creances-eviter-prescription","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/recouvrement-creances-eviter-prescription\/","title":{"rendered":"Recouvrement de cr\u00e9ances : \u00e9viter le pi\u00e8ge de la prescription"},"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\tRecouvrement de cr\u00e9ances : \u00e9viter le pi\u00e8ge de la prescription\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=\"2020-06-08T13:30:48+02:00\">8 juin 2020<\/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=\"Recouvrement de cr\u00e9ances : \u00e9viter le pi\u00e8ge de la prescription\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/recouvrement-creances-eviter-prescription\/\"\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=\"\">Ma\u00eetriser les r\u00e8gles de la prescription en mati\u00e8re de recouvrement de cr\u00e9ances est une n\u00e9cessit\u00e9 pour l\u2019ensemble des d\u00e9cideurs administratifs de l\u2019entreprise. En effet, <strong>la prescription \u00e9teint la possibilit\u00e9 pour une entreprise de r\u00e9clamer en justice le r\u00e8glement d\u2019une cr\u00e9ance impay\u00e9e<\/strong>.<\/p>\n\n\n\n<p class=\"\">Si le principe de la prescription rel\u00e8ve du sens commun, <strong>des r\u00e8gles sont \u00e0 conna\u00eetre<\/strong> et <strong>des pratiques \u00e0 appliquer<\/strong> pour ne pas \u00eatre pris au d\u00e9pourvu. Les int\u00e9grer dans sa proc\u00e9dure de recouvrement de cr\u00e9ances est le meilleur moyen d\u2019\u00e9viter le pi\u00e8ge de la prescription.<\/p>\n\n\n\n<p class=\"\">Vous pouvez s\u00e9curiser le recouvrement de cr\u00e9ances via trois leviers :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Conna\u00eetre les diff\u00e9rents contextes de prescription<\/strong><\/li>\n\n\n\n<li><strong>Tenir compte des d\u00e9lais de prescription<\/strong><\/li>\n\n\n\n<li><strong>Savoir comment agir quand les d\u00e9lais de prescription sont d\u00e9pass\u00e9s<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Recouvrement de cr\u00e9ances : quelle prescription pour quel contexte ?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">La prescription d\u2019une cr\u00e9ance commerciale<\/h3>\n\n\n\n<p class=\"\">Une cr\u00e9ance commerciale s\u2019applique aux <strong>relations entre deux entreprises<\/strong>. Dans ce cas, le d\u00e9lai de prescription est de cinq ans\u00b9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">La prescription d\u2019une cr\u00e9ance civile<\/h3>\n\n\n\n<p class=\"\">Une cr\u00e9ance civile s\u2019applique aux <strong>relations entre une entreprise et un particulier<\/strong>. Dans ce cas, le d\u00e9lai de prescription est de deux ans\u00b2.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les d\u00e9rogations<\/h3>\n\n\n\n<p class=\"\">Deux types de charges font l\u2019objet d\u2019une d\u00e9rogation aux r\u00e8gles de prescription des cr\u00e9ances commerciales et civiles :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les co\u00fbts des services de communication<\/strong> (t\u00e9l\u00e9phone et Internet), pour lesquels la prescription n\u2019est que d\u2019un an<\/li>\n\n\n\n<li><strong>Les charges de copropri\u00e9t\u00e9<\/strong>, dont le d\u00e9lai de prescription est au contraire allong\u00e9 \u00e0 10 ans<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Recouvrement de cr\u00e9ances : quel point de d\u00e9part pour la prescription ?<\/h2>\n\n\n\n<p class=\"\">Le d\u00e9lai de prescription d\u2019une action en recouvrement de cr\u00e9ances est d\u00e9compt\u00e9 \u00e0 partir de <strong>l\u2019\u00e9ch\u00e9ance<\/strong> indiqu\u00e9e sur la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/facture-definition-de-la-facturation-au-sein-des-entreprises\/\">facture.<\/a><\/p>\n\n\n\n<p class=\"\">Prenons par exemple une facture inter-entreprise (qui ne concerne ni la t\u00e9l\u00e9phonie, ni la copropri\u00e9t\u00e9) \u00e9mise le <strong>31 mars 2020<\/strong> avec un d\u00e9lai de r\u00e8glement de 30 jours.<br>Dans l\u2019hypoth\u00e8se o\u00f9 elle viendrait \u00e0 \u00eatre impay\u00e9e, la fen\u00eatre ouverte au cr\u00e9ancier pour lui permettre de r\u00e9clamer en justice l\u2019acquittement de sa cr\u00e9ance sera close le 30 avril 2025. Dit autrement, le point de d\u00e9part de la prescription commence le <strong>1<sup>er<\/sup> mai 2025<\/strong>.<\/p>\n\n\n\n<p class=\"\">La substitution de <strong>l\u2019abonnement moyennant le paiement d\u2019\u00e9ch\u00e9ances fixes mensuelles<\/strong> \u00e0 l\u2019achat classique gagne du terrain. Dans cette hypoth\u00e8se, c\u2019est la date pr\u00e9vue pour le paiement de chacune des \u00e9ch\u00e9ances qui est prise comme r\u00e9f\u00e9rence pour calculer le d\u00e9lai de prescription appliqu\u00e9 \u00e0 chaque mensualit\u00e9.<\/p>\n\n\n\n<p class=\"\">Pour rester dans l\u2019exemple \u00e9voqu\u00e9 ci-dessus, le recouvrement par voie de justice d\u2019une \u00e9ch\u00e9ance mensuelle payable le 30 avril 2020 pourra \u00eatre intent\u00e9 jusqu\u2019au 30 avril 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Recouvrement de cr\u00e9ances : quel recours quand le d\u00e9lai est pass\u00e9 ?<\/h2>\n\n\n\n<p class=\"\">Le d\u00e9lai de 2 ans ou de 5 ans s\u2019applique pour <strong>l\u2019ouverture<\/strong> de la proc\u00e9dure judiciaire. Lorsque celle-ci est engag\u00e9e dans la fen\u00eatre pr\u00e9vue, la prescription ne peut \u00eatre \u00e9voqu\u00e9e par le d\u00e9biteur alors m\u00eame que la dur\u00e9e de la proc\u00e9dure s\u2019\u00e9tend au-del\u00e0 de la fen\u00eatre.<\/p>\n\n\n\n<p class=\"\">En imaginant qu\u2019un directeur financier d\u00e9couvre en se plongeant dans les archives d\u2019une soci\u00e9t\u00e9 r\u00e9cemment rachet\u00e9e l\u2019existence de factures impay\u00e9es prescrites, il peut quand m\u00eame en r\u00e9clamer le r\u00e8glement en justice.<br>En effet, <strong>pour les cr\u00e9ances commerciales, il n\u2019y a pas automaticit\u00e9 de l\u2019application de la prescription<\/strong>. Elle doit \u00eatre express\u00e9ment invoqu\u00e9e par le d\u00e9biteur pour faire \u00e9chouer la proc\u00e9dure.<\/p>\n\n\n\n<p class=\"\">Pour les cr\u00e9ances civiles en revanche, la prescription est automatiquement appliqu\u00e9e. Le d\u00e9lai de 2 ans est incontournable.<\/p>\n\n\n\n<p class=\"\">En conclusion, la pr\u00e9cision du pilotage du calendrier et le respect des \u00e9ch\u00e9ances l\u00e9gales constituent des incontournables du processus de recouvrement de cr\u00e9ances.<\/p>\n\n\n\n<p class=\"\">Le pi\u00e8ge de la prescription n\u2019est pour autant <strong>pas si simple \u00e0 \u00e9viter dans un contexte de volume et de complexit\u00e9 de facturation<\/strong>. Les d\u00e9lais de courtoisie, les p\u00e9riodes de recours amiables, les modifications de p\u00e9rim\u00e8tres et d\u2019\u00e9ventuels changements d\u2019interlocuteurs peuvent faire perdre le fil au cr\u00e9ancier.<\/p>\n\n\n\n<p class=\"\">Si vous souhaitez donner \u00e0 votre entreprise toutes les chances de piloter sans fausse note la proc\u00e9dure de recouvrement de cr\u00e9ances, \u00e9quipez-vous d\u2019une <a href=\"https:\/\/www.sage.com\/fr-fr\/produits\/sage-100\/sage-recouvrement-creances\/\">solution automatis\u00e9e qui s\u00e9curise la gestion du calendrier de prescription<\/a>.<\/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\">Facturer c'est bien, encaisser c'est mieux ! <\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>B\u00e9n\u00e9ficiez d\u2019une solution Cloud de suivi et de relance de vos factures 100 % d\u00e9di\u00e9e PME<\/p>\n\t\t\t\t\t<\/div>\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-5005827c-abb8-466d-b88c-db8dba963041\"\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\/2019\/05\/guide-sage-recouvrement-creances_CTA-1252x810.jpg\" class=\"single-cta__image\" alt=\"guide-sage-recouvrement-creances_CTA\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2019\/05\/guide-sage-recouvrement-creances_CTA-1252x810.jpg 1252w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n\n<p class=\"\"><strong>Pour aller plus loin sur le sujet :<\/strong> <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/recouvrement-creances-penalites-retard\/\">Recouvrement de cr\u00e9ances : calculer les p\u00e9nalit\u00e9s de retard<\/a><\/p>\n\n\n\n<p class=\"\">\u00b9 <em>Article L110-4 du Code du commerce<\/em><br>\u00b2 <em>Article L218-2 du Code de la consommation<\/em><\/p>\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\/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\/tresorerie\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTr\u00e9sorerie\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-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 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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1397606538-1215x810.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\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=\"2026-05-13T18:44:37+02:00\">13 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\">4 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\/connectee-a-100-des-donnees-contextuelles-ia-universelle\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tConnect\u00e9e \u00e0 100 % des donn\u00e9es contextuelles\u00a0: vers une IA universelle\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 d\u2019entreprise a su s\u2019affranchir de la plupart des contraintes et \u00e9chappe au risque d\u2019erreur (hallucinations). Un dernier pas reste cependant \u00e0 franchir pour pr\u00e9tendre \u00e0 la pleine connaissance des situations : l\u2019acc\u00e8s aux donn\u00e9es contextuelles stock\u00e9es ailleurs que dans la solution de gestion de l\u2019entreprise. Avec le connecteur universel MCP, le verrou va bient\u00f4t sauter ! \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-29740 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-erp tag-facture-electronique tag-temoignages-clients business_type-petites-et-moyennes-entreprises industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expertise-france-saisit-toutes-les-opportunites-temoignage\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media card-post__media--video\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-684x384.jpg\" class=\"card-post__image\" alt=\"expertise-france-sage-x3-temoignage-article\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/expertise-france-sage-x3-temoignage-article-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__play-video\">\n\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" class=\"card-post__play-icon svg-icon\" width=\"28\" height=\"28\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 33 36\"><path d=\"M3.947.936C1.889 1.016 0 2.661 0 4.878v27.11c0 2.956 3.36 4.896 5.999 3.463l24.965-13.555c2.715-1.474 2.715-5.451 0-6.925L6 1.416a3.96 3.96 0 0 0-2.052-.48Zm.032 2.6c.232-.001.475.058.713.187L29.66 17.28c.986.535.986 1.774 0 2.309L4.692 33.144c-.952.517-1.999-.088-1.999-1.155V4.878c0-.533.261-.95.642-1.17.19-.11.411-.171.644-.172\" \/><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\"><path d=\"M5.25 3C3.74 3 2.5 4.24 2.5 5.75v12.5C2.5 19.76 3.74 21 5.25 21h14c1.51 0 2.75-1.24 2.75-2.75V5.75C22 4.24 20.76 3 19.25 3zm0 1.5h14c.699 0 1.25.551 1.25 1.25v12.5a1.24 1.24 0 0 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0 0 0 .5.5H6a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5zm13 0a.5.5 0 0 0-.5.5v.5a.5.5 0 0 0 .5.5h.5a.5.5 0 0 0 .5-.5v-.5a.5.5 0 0 0-.5-.5z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-05T09:30:00+02:00\">5 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\tExpertise France\u00a0: saisir toutes les opportunit\u00e9s de progr\u00e8s\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-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-3 post-29660 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-comptabilite tag-daf-directeur-administratif-financier tag-donnees tag-temoignages-clients business_type-petites-et-moyennes-entreprises industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/la-lpga-mesure-sa-perfomance-en-temps-reel-temoignage\/\"\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\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-684x384.jpg\" class=\"card-post__image\" alt=\"La LPGA organise le golf professionnel au f\u00e9minin aux \u00c9tats-Unis. Avec Sage Intacct, l\u2019association franchit un cap et se projette sereinement dans l\u2019avenir.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/04\/ladies-pro-golf-assoc-lpga-sage-intacct-temoignage-article-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=\"2026-04-29T11:45:57+02:00\">29 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\">5 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tLa LPGA mesure sa performance en temps r\u00e9el\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-4 post-29415 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-tresorerie 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\/tresoriers-et-daf-coarchitectes-strategie-financiere\/\"\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_0546-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0546-1214x810.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<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=\"2026-04-28T17:54:27+02:00\">28 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\">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\tTr\u00e9soriers et DAF : les co-architectes de la strat\u00e9gie financi\u00e8re [Guide]\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>Ma\u00eetriser les r\u00e8gles de la prescription en mati\u00e8re de recouvrement de cr\u00e9ances est une n\u00e9cessit\u00e9 pour l\u2019ensemble des d\u00e9cideurs administratifs de l\u2019entreprise. En effet, la prescription \u00e9teint la possibilit\u00e9 pour une entreprise de r\u00e9clamer en justice le r\u00e8glement d\u2019une cr\u00e9ance impay\u00e9e. Si le principe de la prescription rel\u00e8ve du sens commun, des r\u00e8gles sont \u00e0 [&hellip;]<\/p>\n","protected":false},"author":293,"featured_media":8113,"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":[70,41],"business_type":[9],"lilypad":[],"context":[],"industry":[],"persona":[35,34],"imagine_tag":[714,456,475,459],"coauthors":[924],"class_list":["post-8112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere","tag-comptabilite","tag-tresorerie","business_type-petites-et-moyennes-entreprises"],"sage_meta":{"region":"fr-fr","author_name":"C\u00e9dric Suire","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2020\/03\/recouvrement-de-creances-conseils.jpg","imagine_tags":{"714":"Dirigeant de PME","456":"Gestion Commerciale","475":"Gestion factuation","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\/8112","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=8112"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/8112\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/8113"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=8112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=8112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=8112"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=8112"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=8112"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=8112"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=8112"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=8112"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=8112"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=8112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}