{"id":22385,"date":"2025-01-17T09:15:00","date_gmt":"2025-01-17T08:15:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=22385"},"modified":"2025-01-10T17:18:00","modified_gmt":"2025-01-10T16:18:00","slug":"e-reporting-guide-pratique","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/e-reporting-guide-pratique\/","title":{"rendered":"Le e-reporting : guide pratique"},"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\tLe e-reporting : guide pratique\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=\"Le e-reporting : guide pratique\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/e-reporting-guide-pratique\/\"\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>Le e-reporting s\u2019inscrit dans une transformation majeure de la gestion fiscale en France, visant \u00e0 am\u00e9liorer la transparence, l\u2019efficacit\u00e9 et le contr\u00f4le des flux financiers.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#definition\">D\u00e9finition<\/a><\/li>\n\n\n\n<li><a href=\"#qui\">Qui est concern\u00e9 ?<\/a><\/li>\n\n\n\n<li><a href=\"#comment\">Comment faire un e-reporting ?<\/a><\/li>\n<\/ul>\n\n\n<div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-93d5c468-ff49-4bbe-9148-e45528141774\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-93d5c468-ff49-4bbe-9148-e45528141774\"\n\t>T\u00e9l\u00e9chargez le guide 2024 de la facture \u00e9lectronique pour les TPE<\/a>\n<\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"definition\"><strong>Qu\u2019est-ce que le e-reporting ?<\/strong><\/h2>\n\n\n\n<p>C&rsquo;est un processus de <a href=\"https:\/\/www.impots.gouv.fr\/e-reporting-la-transmission-de-donnees-de-transaction-ladministration\" target=\"_blank\" rel=\"noreferrer noopener\">transmission \u00e9lectronique de donn\u00e9es fiscales et comptables<\/a> aux autorit\u00e9s fiscales. Il s\u2019agit d\u2019un dispositif compl\u00e9mentaire \u00e0 la facturation \u00e9lectronique qui concerne les op\u00e9rations commerciales non couvertes par cette derni\u00e8re, telles que :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les ventes r\u00e9alis\u00e9es avec des particuliers (B2C).<\/li>\n\n\n\n<li>Les transactions effectu\u00e9es avec des entreprises \u00e9trang\u00e8res (B2B international).<\/li>\n<\/ul>\n\n\n\n<p>Le e-reporting vise \u00e0 donner aux administrations fiscales une vue compl\u00e8te des flux \u00e9conomiques, \u00e0 lutter contre la fraude et \u00e0 simplifier les d\u00e9clarations fiscales des entreprises.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"qui\"><strong>Qui est concern\u00e9 par le e-reporting ?<\/strong><\/h2>\n\n\n\n<p>Toutes les entreprises soumises \u00e0 la TVA sont concern\u00e9es, mais son application varie en fonction de la nature des op\u00e9rations :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pour les transactions B2C<\/strong>, les entreprises doivent reporter les informations relatives aux ventes \u00e0 des particuliers.<\/li>\n\n\n\n<li><strong>Pour les transactions internationales B2B<\/strong>, les entreprises doivent d\u00e9clarer les op\u00e9rations r\u00e9alis\u00e9es avec des partenaires \u00e9trangers, qu\u2019il s\u2019agisse d\u2019achats ou de ventes.<\/li>\n\n\n\n<li><strong>Pour les entreprises non concern\u00e9es par la <a href=\"https:\/\/www.sage.com\/fr-fr\/dematerialisation\/facture-electronique\/\">facture \u00e9lectronique<\/a><\/strong> doivent s\u2019engager dans le e-reporting pour respecter leurs obligations fiscales.<\/li>\n<\/ul>\n\n\n\n<p>En r\u00e9sum\u00e9, le e-reporting s\u2019adresse \u00e0 toutes les entreprises qui effectuent des transactions non couvertes par la facturation \u00e9lectronique obligatoire.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-le-calendrier-de-mise-en-oeuvre\"><strong>Le calendrier de mise en \u0153uvre<\/strong><\/h3>\n\n\n\n<p>La mise en \u0153uvre du e-reporting s\u2019effectue en plusieurs \u00e9tapes.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1er septembre 2026 <\/strong>: e-reporting pour les grandes entreprises et les ETI\u00a0<\/li>\n\n\n\n<li><strong>1er septembre 2027<\/strong> : e-reporting pour les TPE et les PME<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"comment\"><strong>Comment faire son e-reporting&nbsp;?<\/strong><\/h2>\n\n\n\n<p>Le e-reporting se fera via une <a href=\"https:\/\/www.sage.com\/fr-fr\/dematerialisation\/facture-electronique\/sage-plateforme-de-dematerialisation-partenaire\/\">plateforme de d\u00e9mat\u00e9rialisation partenaires<\/a> (PDP).<\/p>\n\n\n\n<p>Voici comment le processus sera structur\u00e9 :<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-saisie-et-collecte-des-donnees\"><strong>Saisie et collecte des donn\u00e9es<\/strong><\/h3>\n\n\n\n<p>Les entreprises concern\u00e9es devront identifier et collecter les informations li\u00e9es \u00e0 leurs transactions non couvertes par la facture \u00e9lectronique, notamment :<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Les ventes r\u00e9alis\u00e9es avec des particuliers (B2C).<\/li>\n\n\n\n<li>Les transactions internationales (B2B).<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-transmission-via-une-pdp\"><strong>Transmission via une PDP<\/strong><\/h3>\n\n\n\n<p>Les donn\u00e9es collect\u00e9es seront transmises \u00e9lectroniquement par la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/plateforme-de-dematerialisation-portail-public\/\">PDP<\/a> agr\u00e9\u00e9e par l\u2019administration fiscale pour garantir la s\u00e9curit\u00e9 et la conformit\u00e9 des \u00e9changes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-controle-et-traitement-des-donnees\"><strong>Contr\u00f4le et traitement des donn\u00e9es<\/strong><\/h3>\n\n\n\n<p>La PDP v\u00e9rifie la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/conformite-fiscale-comment-lassurer\/\">conformit\u00e9<\/a> des donn\u00e9es avant de les transmettre \u00e0 l\u2019administration fiscale. Cela inclut la validation des montants, des informations fiscales, et la coh\u00e9rence avec les exigences l\u00e9gales.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-consolidation-des-donnees-par-l-administration-fiscale\"><strong>Consolidation des donn\u00e9es par l\u2019administration fiscale<\/strong><\/h3>\n\n\n\n<p>Une fois transmises, les donn\u00e9es seront int\u00e9gr\u00e9es dans un syst\u00e8me centralis\u00e9 par l\u2019administration fiscale pour :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contr\u00f4ler les flux \u00e9conomiques.<\/li>\n\n\n\n<li>Simplifier les d\u00e9clarations fiscales des entreprises.<\/li>\n\n\n\n<li>Automatiser certaines obligations comme la d\u00e9claration de TVA.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-suivi-et-reporting-automatise\"><strong>Suivi et reporting automatis\u00e9<\/strong><\/h3>\n\n\n\n<p>Les entreprises auront acc\u00e8s \u00e0 des outils de suivi via les PDP pour :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Visualiser leurs d\u00e9clarations.<\/li>\n\n\n\n<li>Recevoir des notifications ou relances en cas d\u2019anomalie.<\/li>\n\n\n\n<li>Exporter des rapports pour leurs propres besoins comptables ou financiers.<\/li>\n<\/ul>\n\n\n\n<p>Le e-reporting repr\u00e9sente une \u00e9volution majeure dans la <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/liasse-fiscale\/\">gestion fiscale des entreprises<\/a>, s\u2019inscrivant dans une strat\u00e9gie globale de digitalisation des processus administratifs. Obligatoire pour de nombreuses entreprises, il compl\u00e8te le dispositif de facturation \u00e9lectronique et offre une vision compl\u00e8te des activit\u00e9s \u00e9conomiques. Le e-reporting est ainsi une opportunit\u00e9 d\u2019optimiser la <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/\">gestion comptable <\/a>et fiscale dans un environnement num\u00e9rique en constante \u00e9volution.<\/p>\n\n\n\n<p>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\/facture-electronique-pour-toutes-les-entreprises\/\">Facture \u00e9lectronique : une r\u00e9alit\u00e9 d\u00e8s 2026<\/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\/une-pdp-cest-quoi-comment-bien-choisir-cqfe-video\/\">[#CQFE] Une PDP, c\u2019est quoi ? Les r\u00e9ponses pour bien choisir<\/a><\/li>\n<\/ul>\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\/dgfip-administration-fiscale\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDGFiP &#8211; administration fiscale\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\/facture-electronique\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFacture \u00e9lectronique\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tag\/ia-digitalisation\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIA-Digitalisation\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explorez plus d&#039;articles<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-29906 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-cabinet-expert-comptable tag-comptabilite tag-facture-electronique business_type-expertise-comptable industry-services card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.jpg\" class=\"card-post__image\" alt=\"Expert-comptable : accompagner les clients vers la facture \u00e9lectronique\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0474-1214x810.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=\"2026-06-15T12:17:44+02:00\">15 juin 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\/expert-comptable-facture-electronique-ne-pas-rester-passif\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tExpert-comptable : accompagner les clients vers la facture \u00e9lectronique\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\tLa facturation \u00e9lectronique est aussi un enjeu strat\u00e9gique pour les cabinets d\u2019expertise comptable. \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-29876 post type-post status-publish format-standard has-post-thumbnail hentry category-gestion-financiere tag-comptabilite tag-facture-electronique 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\/une-gestion-comptable-defaillante-dans-60-des-procedures-collectives\/\"\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-1329013231-684x384.jpg\" class=\"card-post__image\" alt=\"60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1329013231-1215x810.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=\"2026-06-04T10:00:00+02:00\">4 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\">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\t60 % des proc\u00e9dures collectives li\u00e9es \u00e0 une gestion comptable d\u00e9faillante\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-29872 post type-post status-publish format-standard has-post-thumbnail hentry category-guides-et-modeles-gratuits tag-dsi tag-erp tag-facture-electronique business_type-petites-et-moyennes-entreprises industry-industrie\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/erp-life-sciences-guide\/\"\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-1386963112-684x384.jpg\" class=\"card-post__image\" alt=\"ERP Life Sciences : d\u00e9couvrez les enjeux du secteur et les b\u00e9n\u00e9fices d&#039;une solution adapt\u00e9e. T\u00e9l\u00e9chargez notre guide complet.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1386963112-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1386963112-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-1386963112-1215x810.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=\"2026-06-03T11:51:07+02:00\">3 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\">3 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tERP Life Sciences : les 5 valeurs ajout\u00e9es d&rsquo;une solution adapt\u00e9e au secteur [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\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-29819 post type-post status-publish format-standard has-post-thumbnail hentry category-interviews-clients 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\/roole-entre-dans-un-ecosysteme-qui-profite-a-tous-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\/roole-sage-x3-temoignage-blog-684x384.jpg\" class=\"card-post__image\" alt=\"Roole : entrer dans un \u00e9cosyst\u00e8me qui profite \u00e0 tous I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/roole-sage-x3-temoignage-blog-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/roole-sage-x3-temoignage-blog-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/05\/roole-sage-x3-temoignage-blog-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=\"2026-05-29T10:00:00+02:00\">29 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\">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\tRoole\u00a0: entrer dans un \u00e9cosyst\u00e8me qui profite \u00e0 tous\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-29798 post type-post status-publish format-standard has-post-thumbnail hentry category-legal-et-reglementation 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\/archivage-legal-de-la-facture-electronique-le-vrai-du-faux\/\"\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-481292737-684x384.jpg\" class=\"card-post__image\" alt=\"Archivage l\u00e9gal de la facture \u00e9lectronique : savoir le vrai du faux\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-481292737-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-481292737-768x512.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-481292737-1215x810.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=\"2026-05-21T10:00:00+02:00\">21 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\">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\tArchivage l\u00e9gal de la facture \u00e9lectronique\u00a0: savoir le vrai du faux\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>Le e-reporting s\u2019inscrit dans une transformation majeure de la gestion fiscale en France, visant \u00e0 am\u00e9liorer la transparence, l\u2019efficacit\u00e9 et le contr\u00f4le des flux financiers. Qu\u2019est-ce que le e-reporting ? C&rsquo;est un processus de transmission \u00e9lectronique de donn\u00e9es fiscales et comptables aux autorit\u00e9s fiscales. Il s\u2019agit d\u2019un dispositif compl\u00e9mentaire \u00e0 la facturation \u00e9lectronique qui concerne [&hellip;]<\/p>\n","protected":false},"author":1589,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[361,660,224],"class_list":["post-22385","sage_glossary","type-sage_glossary","status-publish","hentry","tag-dgfip-administration-fiscale","tag-facture-electronique","tag-ia-digitalisation"],"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\/22385","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\/22385\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=22385"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=22385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}