{"id":9939,"date":"2021-07-12T12:08:46","date_gmt":"2021-07-12T10:08:46","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?p=9939"},"modified":"2026-02-05T14:22:21","modified_gmt":"2026-02-05T13:22:21","slug":"projet-loi-finances-rectificative-2021","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/projet-loi-finances-rectificative-2021\/","title":{"rendered":"Projet de loi de finances rectificative 2021 : quelles nouveaut\u00e9s ?"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tProjet de loi de finances rectificative 2021 : quelles nouveaut\u00e9s ?\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publi\u00e9 le <time class=\"entry-date published\" datetime=\"2021-07-12T12:08:46+02:00\">12 juillet 2021<\/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=\"Projet de loi de finances rectificative 2021 : quelles nouveaut\u00e9s ?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/projet-loi-finances-rectificative-2021\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/sabineducrot\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/04\/Sabine-Ducrot-Ciss-350x350.png\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Sabine Ducrot-Ciss<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00e9sent\u00e9 en Conseil des ministres le 2 juin et adopt\u00e9 par l&rsquo;Assembl\u00e9e nationale le 11 juin, le projet de loi de finances rectificative (PLFR) pour 2021 actualise le budget pr\u00e9vu pour l&rsquo;\u00c9tat au regard de la situation sanitaire et \u00e9conomique actuelle. Il pr\u00e9voit notamment un renforcement des <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/aides-specifiques-etat-traiter-comptabiliser\/\">aides<\/a> visant \u00e0 accompagner les salari\u00e9s et les entreprises dans la sortie de crise. Explications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-projet-de-loi-de-finances-rectificative-2021-la-prolongation-du-fonds-de-solidarite-et-de-l-activite-partielle\"><strong>Projet de loi de finances rectificative 2021 : La prolongation du Fonds de solidarit\u00e9 et de l\u2019activit\u00e9 partielle<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le <strong>Fonds de solidarit\u00e9<\/strong> pour les entreprises, tout comme le <strong>dispositif d&rsquo;<\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/activite-partielle-entreprises-coronavirus\/\"><strong>activit\u00e9 partielle<\/strong><\/a> pour les salari\u00e9s, est prolong\u00e9 <strong>jusqu&rsquo;au 31 ao\u00fbt<\/strong>. Le gouvernement se laisse n\u00e9anmoins la possibilit\u00e9 de reconduire ces dispositifs par d\u00e9cret pour 4 mois suppl\u00e9mentaires. Pour cela, le<strong> PLFR 2021<\/strong> alloue :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3,4 milliards d&rsquo;euros au Fonds de solidarit\u00e9 ;<\/li>\n\n\n\n<li>6,4 milliards d&rsquo;euros pour le dispositif d&rsquo;activit\u00e9 partielle.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-maintien-de-l-aide-au-paiement-des-cotisations-sociales\"><strong>Le maintien de l\u2019aide au paiement des cotisations sociales<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les <strong>ind\u00e9pendants<\/strong> et les <strong>employeurs de moins de 250 salari\u00e9s<\/strong> particuli\u00e8rement affect\u00e9s par la crise, l&rsquo;aide au paiement des cotisations sociales est maintenue \u00e0 hauteur de <strong>15 % de la <\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/pilotage-rh-benefices-data-ia\/\"><strong>masse salariale<\/strong><\/a>, et ce, pour les mois de <strong>juin, juillet et ao\u00fbt 2021<\/strong>. Une enveloppe de 4 milliards d&rsquo;euros a \u00e9t\u00e9 d\u00e9bloqu\u00e9e \u00e0 ce titre.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>14 milliards d&rsquo;euros suppl\u00e9mentaires<\/strong><br>\nC\u2019est le budget vot\u00e9 pour financer l&rsquo;activit\u00e9 partielle, le Fonds de solidarit\u00e9 et les aides au paiement des cotisations sociales, en plus des 7,2 milliards d&rsquo;euros pr\u00e9vus initialement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-reconduction-des-prets-garantis-par-l-etat-pge\"><strong>La reconduction des Pr\u00eats garantis par l\u2019\u00c9tat (PGE)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Devant initialement prendre fin au 30 juin, la garantie accord\u00e9e par l&rsquo;\u00c9tat au titre des <strong>PGE<\/strong> est \u00e9tendue de 6 mois, soit jusqu&rsquo;au <strong>31 d\u00e9cembre 2021<\/strong>. Une mesure visant \u00e0 faciliter l&rsquo;obtention d&rsquo;un <strong>Pr\u00eat garanti par l&rsquo;\u00c9tat<\/strong> et ainsi \u00e0 soutenir le <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/piloter-sa-tresorerie-pour-le-moyen-ou-long-terme\/\">financement<\/a> bancaire des entreprises.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-projet-de-loi-de-finances-rectificative-2021-un-soutien-personnalise-aux-entreprises\"><strong>Projet de loi de finances rectificative 2021 : Un soutien personnalis\u00e9 aux entreprises<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plusieurs dispositifs accord\u00e9s selon la taille de l&rsquo;entreprise sont \u00e9galement prolong\u00e9s ou instaur\u00e9s par le <strong>PLFR<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><u>Pour les <strong>TPE<\/strong><\/u> : les pr\u00eats exceptionnels aux petites entreprises de moins de 50 salari\u00e9s non b\u00e9n\u00e9ficiaires d&rsquo;un PGE sont prolong\u00e9s pour la <strong>fin de l&rsquo;ann\u00e9e 2021<\/strong>, permettant aux soci\u00e9t\u00e9s \u00e9ligibles de b\u00e9n\u00e9ficier d&rsquo;un <strong>pr\u00eat maximal de 50 000 \u20ac<\/strong>.<\/li>\n\n\n\n<li><u>Pour les<strong> PME et les ETI<\/strong><\/u> : le pr\u00eat \u00e0 taux bonifi\u00e9 et l&rsquo;avance remboursable, disponibles depuis la mi-2020, sont maintenus jusqu&rsquo;\u00e0 la fin de l&rsquo;ann\u00e9e.<\/li>\n\n\n\n<li><u>Pour les <strong>grandes entreprises<\/strong><\/u> : un fonds de transition de 3 milliards d&rsquo;euros est mis en place afin de soutenir les grandes entreprises, notamment par le biais de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/obtenir-pret-de-depart-banques\/\"><strong>pr\u00eats<\/strong><\/a>, de <strong>fonds propres<\/strong> ou de <strong>quasi-fonds propres<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-modification-temporaire-du-dispositif-de-carry-back\"><strong>La modification temporaire du dispositif de <em>carry-back<\/em><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans le cadre du m\u00e9canisme de <strong>report en arri\u00e8re des d\u00e9ficits<\/strong>, aussi appel\u00e9 <strong>\u00ab <em>carry-back<\/em> \u00bb<\/strong>, les entreprises peuvent habituellement imputer une cr\u00e9ance d&rsquo;imp\u00f4t sur l&rsquo;<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/annee-fiscale-definition-de-lexercice-fiscal-dune-entreprise\/\">exercice<\/a> pr\u00e9c\u00e9dent, dans la limite d&rsquo;un million d&rsquo;euros. Le PLFR assouplit plusieurs facettes du dispositif :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le d\u00e9ficit constat\u00e9 entre le 30 juin 2020 et le 30 juin 2021 peut \u00eatre imput\u00e9 sur les b\u00e9n\u00e9fices des <strong>3 exercices pr\u00e9c\u00e9dents<\/strong> ;<\/li>\n\n\n\n<li>l&rsquo;imputation se fait <strong>sans limite de montant<\/strong> ;<\/li>\n\n\n\n<li>l&rsquo;option peut \u00eatre demand\u00e9e jusqu&rsquo;au 30 septembre 2021, correspondant \u00e0 la date limite de d\u00e9p\u00f4t des d\u00e9clarations de r\u00e9sultats des exercices clos le 30 juin 2021<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-le-doublement-de-l-exoneration-de-la-prime-macron\"><strong>Le doublement de l&rsquo;exon\u00e9ration de la prime Macron<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>prime exceptionnelle du pouvoir d&rsquo;achat<\/strong>, aussi appel\u00e9e prime Macron, voit son <strong>exon\u00e9ration d&rsquo;imp\u00f4ts<\/strong> et de <strong>pr\u00e9l\u00e8vements sociaux<\/strong> \u00eatre reconduite, et ce, pour les primes vers\u00e9es entre le 1<sup>er<\/sup> juin 2021 et le 31 mars 2022. De plus, la limite d\u2019exon\u00e9ration est doubl\u00e9e, passant de 1 000 \u00e0 2 000&nbsp;\u20ac (<a href=\"https:\/\/www.assemblee-nationale.fr\/dyn\/15\/textes\/l15b4215_projet-loi\" target=\"_blank\" rel=\"noopener\">sous conditions<\/a>), afin d&rsquo;encourager les entreprises \u00e0 soutenir leurs salari\u00e9s dont la r\u00e9mun\u00e9ration est inf\u00e9rieure \u00e0 3 Smic bruts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces contenus pourraient \u00e9galement vous int\u00e9resser :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/problemes-tresorerie-quels-reflexes-pour-tpe\/\">Probl\u00e8mes de tr\u00e9sorerie : quels r\u00e9flexes des TPE pour sortir la t\u00eate de l\u2019eau ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/aides-specifiques-etat-traiter-comptabiliser\/\">Comment traiter et comptabiliser les aides sp\u00e9cifiques octroy\u00e9es par l\u2019\u00c9tat ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/calculer-reduction-generale-des-cotisations-patronales-ou-fillon\/\">R\u00e9duction g\u00e9n\u00e9rale des cotisations patronales (ex-r\u00e9duction Fillon) : quelles nouveaut\u00e9s en 2021 ?<\/a><\/li>\n<\/ul>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Inscrivez-vous \u00e0 la e-newsletter mensuelle<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a947ade1-e692-455f-94ce-a275d72a9a11\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Je m&#039;abonne<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"779\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/05\/spreadsheets-1024x779-1.jpg 1024w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Parcourir plus de sujets depuis cet article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/daf-directeur-administratif-financier\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDAF &#8211; Directeur Administratif &amp; Financier\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\/financement-et-investissement\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFinancement et Investissement\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-30065 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-daf-directeur-administratif-financier tag-facture-electronique tag-ia-digitalisation business_type-artisans-et-petites-entreprises industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.jpg\" class=\"card-post__image\" alt=\"Intelligence artificielle et finance : r\u00f4le du DAF | Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.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\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommand\u00e9<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-21T10:00:00+02:00\">21 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/intelligence-artificielle-et-fonction-finance-comment-le-role-du-daf-evolue\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tIntelligence artificielle et fonction finance : comment le r\u00f4le du DAF \u00e9volue\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 progressivement les m\u00e9tiers de la finance. D\u00e9couvrez comment elle fait \u00e9voluer le r\u00f4le du DAF, entre automatisation, aide \u00e0 la d\u00e9cision et nouveaux enjeux de gouvernance.\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-30027 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-daf-directeur-administratif-financier tag-facture-electronique tag-reglementation 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\/facturation-electronique-b-to-g-quels-changements\/\"\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_0299-684x384.jpg\" class=\"card-post__image\" alt=\"Facturation \u00e9lectronique BtoG : quels changements ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0299-1214x810.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=\"2026-06-30T10:00:00+02:00\">30 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 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\tFacturation \u00e9lectronique BtoG\u00a0: quels changements pour les entreprises\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-30016 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-comptabilite tag-daf-directeur-administratif-financier tag-ia-digitalisation tag-intelligence-artificielle tag-logiciel-de-gestion business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises industry-btp industry-industrie industry-negoce industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/guide-pilotage-financier-avantage-concurrentiel\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg\" class=\"card-post__image\" alt=\"Livre blanc PILOTAGE FINANCIER NOUVELLE G\u00c9N\u00c9RATION : L\u2019AVANTAGE CONCURRENTIEL 2027\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1392324314-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t<svg role=\"presentation\" aria-hidden=\"true\" focusable=\"false\" width=\"24\" height=\"24\" class=\"card-post__meta-icon svg-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\"><path d=\"M11.988 2.989a.75.75 0 0 0-.739.761v10.689l-1.72-1.72a.75.75 0 0 0-.957-.099.75.75 0 0 0-.315.776c.031.146.104.28.211.384l3 3a.75.75 0 0 0 1.06 0l3-3a.76.76 0 0 0 .231-.533.74.74 0 0 0-.22-.538q-.108-.106-.247-.164c-.139-.058-.191-.057-.291-.056s-.198.022-.29.061-.174.097-.243.169l-1.72 1.72V3.75a.76.76 0 0 0-.22-.541.76.76 0 0 0-.542-.22zM5.75 8.5C4.24 8.5 3 9.74 3 11.25v7C3 19.76 4.24 21 5.75 21h12.5c1.51 0 2.75-1.24 2.75-2.75v-7c0-1.51-1.24-2.75-2.75-2.75h-3a.76.76 0 0 0-.537.216.74.74 0 0 0-.223.535.76.76 0 0 0 .223.535.74.74 0 0 0 .537.216h3c.699 0 1.25.551 1.25 1.25v7a1.24 1.24 0 0 1-1.25 1.25H5.75a1.24 1.24 0 0 1-1.25-1.25v-7c0-.699.551-1.25 1.25-1.25h3a.76.76 0 0 0 .537-.216.74.74 0 0 0 .223-.535.76.76 0 0 0-.223-.535.75.75 0 0 0-.537-.216z\" \/><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-26T18:34:56+02:00\">26 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">2 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPilotage financier nouvelle g\u00e9n\u00e9ration : l\u2019avantage concurrentiel 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-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>Pr\u00e9sent\u00e9 en Conseil des ministres le 2 juin et adopt\u00e9 par l&rsquo;Assembl\u00e9e nationale le 11 juin, le projet de loi de finances rectificative (PLFR) pour 2021 actualise le budget pr\u00e9vu pour l&rsquo;\u00c9tat au regard de la situation sanitaire et \u00e9conomique actuelle. Il pr\u00e9voit notamment un renforcement des aides visant \u00e0 accompagner les salari\u00e9s et les [&hellip;]<\/p>\n","protected":false},"author":902,"featured_media":9940,"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,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[13],"tags":[605,835,315],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[867,35,34,40,868],"imagine_tag":[451,728,714,463,452,457,857,459,806],"coauthors":[901],"class_list":["post-9939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-daf-directeur-administratif-financier","tag-financement-et-investissement","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":"Sabine Ducrot-Ciss","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2021\/07\/Projet-de-loi-de-finances-rectificative-2021-quelles-nouveautes.jpg","imagine_tags":{"451":"CRM","728":"DAF - DSI","714":"Dirigeant de PME","463":"Expertise comptable","452":"Experts-Comptables","457":"Fiscalit\u00e9","857":"Fiscalit\u00e9 &amp; Tr\u00e9sorerie","459":"Petites et Moyennes Entreprises","806":"RGPD"}},"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\/9939","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/902"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=9939"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/9939\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/9940"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=9939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=9939"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=9939"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=9939"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=9939"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=9939"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=9939"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=9939"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=9939"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=9939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}