{"id":17296,"date":"2024-01-04T09:15:00","date_gmt":"2024-01-04T08:15:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=17296"},"modified":"2024-03-14T14:42:48","modified_gmt":"2024-03-14T13:42:48","slug":"facture-acquittee-definition","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/facture-acquittee-definition\/","title":{"rendered":"Facture acquitt\u00e9e\u00a0: ce qu\u2019il faut savoir"},"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\/glossaire\/\" class=\"entry-header__link\">D\u00e9finition<\/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\tFacture acquitt\u00e9e : ce qu\u2019il faut savoir\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\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=\"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=\"Facture acquitt\u00e9e\u00a0: ce qu\u2019il faut savoir\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/facture-acquittee-definition\/\"\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<p class=\"wp-block-paragraph\">La facture acquitt\u00e9e consiste \u00e0 indiquer par \u00e9crit, au fournisseur ou au client, que la somme factur\u00e9e a \u00e9t\u00e9 r\u00e9gl\u00e9e. Elle n\u2019est pas obligatoire. La facture acquitt\u00e9e pr\u00e9sente toutefois un grand int\u00e9r\u00eat quand on pratique la comptabilit\u00e9 de tr\u00e9sorerie. Et surtout, quand on est client, lorsqu\u2019il s\u2019agit de prouver que l\u2019on a bien r\u00e9gl\u00e9 son d\u00fb, en cas de litige avec un fournisseur. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La facture acquitt\u00e9e, c\u2019est tout b\u00eate et cela peut s\u2019av\u00e9rer bien utile. <\/strong>Explications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-qu-est-ce-qu-une-facture-acquittee\"><strong>Qu\u2019est-ce qu\u2019une facture acquitt\u00e9e ?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C&rsquo;est <strong>une <\/strong><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/facture-definition-de-la-facturation-au-sein-des-entreprises\/\"><strong>facture<\/strong><\/a><strong> sur laquelle figure la mention \u00ab&nbsp;acquitt\u00e9e&nbsp;\u00bb<\/strong>. Elle constitue <strong>la preuve que le r\u00e8glement a bien \u00e9t\u00e9 effectu\u00e9 int\u00e9gralement<\/strong> par le client. Il n\u2019est pas obligatoire d\u2019apposer cette mention sur une facture une fois qu\u2019elle est r\u00e9gl\u00e9e, mais c\u2019est conseill\u00e9 en cas de litige. Si vous tenez une comptabilit\u00e9 de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tresorerie-sept-conseils-pour-eviter-problemes\/\">tr\u00e9sorerie<\/a> (bas\u00e9e sur les flux de tr\u00e9sorerie), il vous est vivement conseill\u00e9 de pratiquer le syst\u00e8me de la facture acquitt\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-768c1e37-174c-40ec-8394-34fecd55ec85\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-768c1e37-174c-40ec-8394-34fecd55ec85\"\n\t>T\u00e9l\u00e9chargez votre checklist pour bien pr\u00e9parer la facture \u00e9lectronique<\/a>\n<\/div>\n<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-pour-le-fournisseur\"><strong>Pour le fournisseur<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le fournisseur peut, d\u00e8s qu\u2019il a encaiss\u00e9 le montant figurant sur la facture qu\u2019il a \u00e9mise, apposer la mention \u00ab&nbsp;acquitt\u00e9e&nbsp;\u00bb sur celle-ci. La justification de cette mention, c\u2019est son compte bancaire professionnel, sur lequel figure le versement de la somme due. <strong>Le fournisseur peut adresser cette facture acquitt\u00e9e \u00e0 son client<\/strong> pour lui signifier qu\u2019il a bien re\u00e7u le paiement, mais cette d\u00e9marche n\u2019est pas obligatoire.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-pour-le-client\">Pour le client<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le client peut, <strong>une fois effectu\u00e9 le r\u00e8glement, apposer la mention \u00ab&nbsp;acquitt\u00e9e&nbsp;\u00bb<\/strong> sur la facture re\u00e7ue. Il peut l&rsquo;adresser cette \u00e0 son fournisseur, en joignant \u00e9galement copie de son relev\u00e9 bancaire sur lequel appara\u00eet le virement de la somme due.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-dans-le-cadre-d-un-marche-public\"><strong>Dans le cadre d\u2019un march\u00e9 public<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le comptable public qui agit au nom et dans l\u2019int\u00e9r\u00eat du pouvoir adjudicateur vise <strong>le relev\u00e9 de mandat qui accompagne la facture<\/strong> \u00e9mise par le titulaire du march\u00e9. En signant ce document, il mentionne la date de paiement de la facture.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quelles-mentions-sur-une-facture-acquittee-nbsp\"><strong>Quelles mentions sur une facture acquitt\u00e9e&nbsp;?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour qu&rsquo;une facture acquitt\u00e9e soit valable, elle doit comporter les \u00e9l\u00e9ments suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la mention \u00ab&nbsp;acquitt\u00e9e&nbsp;\u00bb<\/li>\n\n\n\n<li>la date et le mode de r\u00e8glement (virement, carte bancaire, ch\u00e8que\u2026)<\/li>\n\n\n\n<li>\u00e9ventuellement la r\u00e9f\u00e9rence du r\u00e8glement<\/li>\n\n\n\n<li>la signature du fournisseur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-a-quoi-sert-une-facture-acquittee-nbsp\"><strong>\u00c0 quoi sert une facture acquitt\u00e9e&nbsp;?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Son objectif principal est de limiter les risques de litige entre client et fournisseur. elle permet de <strong>justifier facilement l\u2019extinction de la dette pour les deux parties<\/strong>. \u00c0 d\u00e9faut de quoi le fournisseur pourra s\u2019engager dans une proc\u00e9dure de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/gestion-de-recouvrement-definition-du-recouvrement\/\">recouvrement<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019enjeu est \u00e9galement d\u2019ordre comptable&nbsp;: la mention \u00ab&nbsp;acquitt\u00e9e&nbsp;\u00bb permet de <strong>visualiser simplement les factures r\u00e9gl\u00e9es<\/strong> et celles qui doivent encore l\u2019\u00eatre. Enfin, dans certains secteurs d\u2019activit\u00e9 comme le b\u00e2timent et les travaux publics, c\u2019est une pratique courante, les chantiers faisant g\u00e9n\u00e9ralement l\u2019objet de plusieurs factures partielles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour faciliter la justification du paiement d&rsquo;une facture par son relev\u00e9 bancaire, il est donc grandement pr\u00e9f\u00e9rable de <strong>privil\u00e9gier le virement bancaire ou le paiement par carte<\/strong> et de proscrire le r\u00e8glement en esp\u00e8ces.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-quelles-sont-les-autres-solutions-nbsp\"><strong>Quelles sont les autres solutions&nbsp;?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000032042341\" target=\"_blank\" rel=\"noreferrer noopener\">L\u2019article 1353 du Code civil<\/a> stipule que celui qui exige la r\u00e9alisation d\u2019une obligation conventionnelle doit pr\u00e9alablement prouver son existence, tout comme celui qui affirme s\u2019en \u00eatre lib\u00e9r\u00e9. Le client doit donc <strong>\u00eatre en mesure de prouver qu\u2019il a effectivement r\u00e9gl\u00e9 sa dette<\/strong>. En mati\u00e8re commerciale, cette preuve peut \u00eatre apport\u00e9e par au moins trois solutions&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>une facture acquitt\u00e9e<\/li>\n\n\n\n<li>le relev\u00e9 bancaire sur lequel apparaissent clairement les virements effectu\u00e9s au b\u00e9n\u00e9fice du fournisseur<\/li>\n\n\n\n<li>une attestation d\u2019un commissaire aux comptes ou d\u2019un expert-comptable.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La facture acquitt\u00e9e constitue donc probablement <strong>le moyen le plus simple de prouver sa bonne foi<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;utilisation d&rsquo;un <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/facturation\/\">logiciel de facturation<\/a>, vous permettra d&rsquo;automatiser l&rsquo;\u00e9mission de vos factures, la relance des paiements et la gestion de votre tr\u00e9sorerie.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces articles peuvent \u00e9galement vous int\u00e9resser&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li> <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/comment-accelerer-les-rentrees-de-cash\/\">Aujourd\u2019hui : comment acc\u00e9l\u00e9rer les rentr\u00e9es de cash ?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/recouvrement-votre-vigilance-tresorerie-en-7-precautions\/\">Recouvrement&nbsp;: votre vigilance tr\u00e9sorerie en 7 pr\u00e9cautions<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/cest-quoi-la-facture-electronique-videos\/\">C\u2019est quoi la facture \u00e9lectronique : tout comprendre en vid\u00e9o<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/cqfe-7-nouvelles-videos-pour-preparer-la-facture-electronique\/\">CQFE : 7 nouvelles vid\u00e9os pour pr\u00e9parer la facture \u00e9lectronique<\/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\/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\/devis-et-gestion-commerciale\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDevis et Gestion Commerciale\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-30227 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-devis-et-gestion-commerciale tag-facture-electronique tag-reglementation 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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=\"2026-08-31T15:10:58+02:00\">31 ao\u00fbt 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/3-cas-de-rejet-d-une-facture-electronique\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tRejet d\u2019une facture \u00e9lectronique\u00a0: les 3 cas et comment les \u00e9viter\u00a0?\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\tLe rejet d\u2019une facture \u00e9lectronique peut bloquer vos paiements.\nD\u00e9couvrez les 3 causes principales (\u00e9mission, r\u00e9ception, d\u00e9faut de plateforme) et comment les \u00e9viter pour garantir une transmission fluide.\nInformation pratique avec exemples concrets et solutions imm\u00e9diates.\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-30074 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients tag-devis-et-gestion-commerciale tag-experience-client-et-satisfaction 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\/temoignage-sstrn-medecine-du-travail-sage-100\/\"\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\/07\/sstrn-sage-100-temoignage-facture-electronique-684x384.jpg\" class=\"card-post__image\" alt=\"Le SSTRN en avance sur la facture \u00e9lectronique gr\u00e2ce \u00e0 un SI 100 % Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/sstrn-sage-100-temoignage-facture-electronique-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/sstrn-sage-100-temoignage-facture-electronique-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/sstrn-sage-100-temoignage-facture-electronique-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 1-1.25 1.25h-14A1.24 1.24 0 0 1 4 18.25V5.75c0-.699.551-1.25 1.25-1.25m.25.75a.5.5 0 0 0-.5.5v.5a.5.5 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-.5zm-8.25 2.751A1.248 1.248 0 0 0 9 9.251v5.5c0 .442.231.849.613 1.074.389.231.846.237 1.239.021l5.001-2.751c.396-.219.646-.639.646-1.094s-.25-.876-.646-1.095l-.001-.001-5.002-2.751a1.25 1.25 0 0 0-.601-.153zM5.5 8.25a.5.5 0 0 0-.5.5v.5a.5.5 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-.5zm-8 1.423L14.731 12 10.5 14.328zm-5 1.577a.5.5 0 0 0-.5.5v.5a.5.5 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-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 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-.5zm-13 3a.5.5 0 0 0-.5.5v.5a.5.5 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=\"2026-07-24T10:00:00+02:00\">24 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tLe SSTRN en avance sur la facture \u00e9lectronique gr\u00e2ce \u00e0 un SI 100 % Sage\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-30036 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation tag-comptabilite tag-facture-electronique tag-reglementation business_type-artisans-et-petites-entreprises business_type-petites-et-moyennes-entreprises business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/rfe-que-devient-le-secret-professionnel-des-avocats\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg\" class=\"card-post__image\" alt=\"Que devient le secret professionnel des avocats avec la RFE ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1279589946-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-02T10:00:00+02:00\">2 juillet 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tQue devient le secret professionnel des avocats avec la facture \u00e9lectronique\u00a0?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-29955 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/expert-comptable-facture-electronique-nouvelles-missions\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Facture \u00e9lectronique : quelles nouvelles missions pour l\u2019expert-comptable ?\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1138451009-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-29T10:00:00+02:00\">29 juin 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tExperts-comptables : la facture \u00e9lectronique, tremplin vers de nouvelles missions\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La facture acquitt\u00e9e consiste \u00e0 indiquer par \u00e9crit, au fournisseur ou au client, que la somme factur\u00e9e a \u00e9t\u00e9 r\u00e9gl\u00e9e. Elle n\u2019est pas obligatoire. La facture acquitt\u00e9e pr\u00e9sente toutefois un grand int\u00e9r\u00eat quand on pratique la comptabilit\u00e9 de tr\u00e9sorerie. Et surtout, quand on est client, lorsqu\u2019il s\u2019agit de prouver que l\u2019on a bien r\u00e9gl\u00e9 son [&hellip;]<\/p>\n","protected":false},"author":1589,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[70,150,41],"class_list":["post-17296","sage_glossary","type-sage_glossary","status-publish","hentry","tag-comptabilite","tag-devis-et-gestion-commerciale","tag-tresorerie"],"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\/sage_glossary\/17296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/sage_glossary"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/1589"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/17296\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=17296"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=17296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}