{"id":4716,"date":"2018-09-19T15:18:04","date_gmt":"2018-09-19T15:18:04","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/?post_type=sage_glossary&#038;p=4716"},"modified":"2026-03-18T12:04:59","modified_gmt":"2026-03-18T11:04:59","slug":"impayes-definition-de-limpaye-de-facture","status":"publish","type":"sage_glossary","link":"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/impayes-definition-de-limpaye-de-facture\/","title":{"rendered":"Impay\u00e9s : d\u00e9finition"},"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\tImpay\u00e9s : d\u00e9finition\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=\"Impay\u00e9s : d\u00e9finition\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/impayes-definition-de-limpaye-de-facture\/\"\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\">Les impay\u00e9s font partie des al\u00e9as de la vie d\u2019une entreprise et peuvent peser lourdement dans sa <a href=\"https:\/\/www.sage.com\/fr-fr\/entreprise\/moyennes-et-grandes-entreprises-pme-eti\/\">gestion financi\u00e8re<\/a>. En comptabilit\u00e9, leur comptabilisation donne lieu \u00e0 des \u00e9critures sp\u00e9cifiques.<\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-la-procedure-de-gestion-des-impayes\" data-level=\"2\">La proc&eacute;dure de gestion des impay&eacute;s<\/a><\/li><li><a href=\"#h-les-comptabilisations-liees-aux-creances-douteuses\" data-level=\"2\">Les comptabilisations li&eacute;es aux cr&eacute;ances douteuses<\/a><\/li><li><a href=\"#h-les-comptabilisations-liees-aux-creances-irrecouvrables\" data-level=\"2\">Les comptabilisations li&eacute;es aux cr&eacute;ances irr&eacute;couvrables<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-la-procedure-de-gestion-des-impayes\">La proc\u00e9dure de gestion des impay\u00e9s<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La proc\u00e9dure de <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/impaye-garder-bonne-relation-client\/\">gestion des impay\u00e9s<\/a> est organis\u00e9e par \u00e9tapes et permet ainsi une r\u00e9action rapide des entreprises. Cependant, les d\u00e9marches peuvent tra\u00eener en longueur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La premi\u00e8re \u00e9tape consiste \u00e0 envoyer une lettre de relance. Il est recommand\u00e9 de la faire parvenir en courrier recommand\u00e9 avec accus\u00e9 de r\u00e9ception. Cette lettre de relance rappelle au d\u00e9biteur sa dette et lui r\u00e9clame son paiement dans un d\u00e9lai de quinze jours.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de non-r\u00e8glement, l\u2019\u00e9tape suivante est celle de la mise en demeure. Dans ce courrier, le cr\u00e9ancier indique au d\u00e9biteur son intention de saisir les tribunaux comp\u00e9tents si la situation ne se r\u00e9gularise pas. La mise en demeure n\u00e9cessite un envoi en recommand\u00e9 avec accus\u00e9 de r\u00e9ception.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si malgr\u00e9 les relances des impay\u00e9s, le client ne paye pas, il faut alors saisir un huissier ou une soci\u00e9t\u00e9 de recouvrement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Des p\u00e9nalit\u00e9s de retard sont exigibles d\u00e8s que l\u2019impay\u00e9 est constat\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-les-comptabilisations-liees-aux-creances-douteuses\">Les comptabilisations li\u00e9es aux cr\u00e9ances douteuses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e8s lors qu\u2019une cr\u00e9ance devient douteuse, on d\u00e9bite, en <a href=\"https:\/\/www.sage.com\/fr-fr\/comptabilite-logiciels\/\">comptabilit\u00e9<\/a>, le compte 416 \u00ab\u2009Clients douteux ou litigieux\u2009\u00bb et on cr\u00e9dite le compte 411 \u00ab&nbsp;Cr\u00e9ances clients\u2009\u00bb. En cas de risque de perte probable, l\u2019entreprise doit proc\u00e9der \u00e0 la comptabilisation d\u2019une d\u00e9pr\u00e9ciation. Selon le risque de non-recouvrement portant sur la cr\u00e9ance en question, l\u2019entreprise devra d\u00e9pr\u00e9cier totalement ou partiellement le montant hors taxes de la cr\u00e9ance. Le compte 68\u2009174 \u00ab\u2009Dotations aux provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances\u2009\u00bb est alors d\u00e9bit\u00e9 et le compte 491 \u00ab\u2009Provisions pour d\u00e9pr\u00e9ciation des comptes de clients\u2009\u00bb cr\u00e9dit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-les-comptabilisations-liees-aux-creances-irrecouvrables\">Les comptabilisations li\u00e9es aux cr\u00e9ances irr\u00e9couvrables<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de perte d\u00e9finitive de la cr\u00e9ance, celle-ci devient irr\u00e9couvrable. Dans ce cas, les \u00e9critures comptables \u00e0 enregistrer sont les suivantes : on d\u00e9bite les comptes 654 \u00ab\u2009Pertes sur cr\u00e9ances irr\u00e9couvrables\u2009\u00bb (ou le compte 6714 \u00ab\u2009Cr\u00e9ances devenues irr\u00e9couvrables dans l\u2019exercice\u2009\u00bb si la perte rev\u00eat un caract\u00e8re exceptionnel) et 4457 \u00ab\u2009TVA collect\u00e9e\u2009\u00bb et on cr\u00e9dite le compte 416 \u00ab\u2009Clients douteux ou litigieux\u2009\u00bb. Il est \u00e0 noter que le caract\u00e8re irr\u00e9couvrable de la cr\u00e9ance doit \u00eatre prouv\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de non-paiement, total ou partiel, et afin de r\u00e9cup\u00e9rer la <a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/tva-taux-entreprises-france-2017\/\">TVA collect\u00e9e<\/a>, l\u2019entreprise doit envoyer au client d\u00e9biteur un duplicata de la facture initiale comportant la mention suivante : \u00ab\u2009Facture demeur\u00e9e impay\u00e9e pour la somme de\u2026 \u20ac (prix net) et pour la somme de\u2026 \u20ac (TVA correspondante) qui ne peut faire l\u2019objet d\u2019une d\u00e9duction (article 272 du CGI)\u2009\u00bb. Cet \u00e9tat vaut rectification de la facture initiale. L\u2019entreprise peut ainsi r\u00e9cup\u00e9rer la TVA sur sa cr\u00e9ance impay\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si le d\u00e9biteur est plac\u00e9 en liquidation judiciaire, la TVA peut \u00eatre r\u00e9cup\u00e9r\u00e9e d\u00e8s la prononciation de la liquidation par la justice. Si la cr\u00e9ance avait fait l\u2019objet d\u2019une d\u00e9pr\u00e9ciation, il convient de la reprendre. Pour cela, on d\u00e9bite le compte 491 \u00ab\u2009Provisions pour d\u00e9pr\u00e9ciation des comptes de clients\u2009\u00bb et on cr\u00e9dite le compte 78\u2009174 \u00ab\u2009Reprises sur provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances\u2009\u00bb (ou le compte 7876 \u00ab\u2009Reprise sur d\u00e9pr\u00e9ciations exceptionnelles\u2009\u00bb).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises peuvent \u00eatre confront\u00e9es \u00e0 des impay\u00e9s de la part de leurs clients. Une fois les diff\u00e9rentes \u00e9tapes de la proc\u00e9dure de gestion effectu\u00e9es, il convient de comptabiliser ces impay\u00e9s dans les <a href=\"https:\/\/www.sage.com\/fr-fr\/guides-pratiques\/fichier-ecritures-comptables-formulaire\/\">\u00e9critures comptables<\/a>, selon que les cr\u00e9ances s\u2019av\u00e8rent douteuses ou irr\u00e9couvrables.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Curieux d\u2019en savoir plus sur les solutions de comptabilit\u00e9 et de paie pour simplifier votre gestion administrative ?<\/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-ec7dff03-b7c4-4778-b158-5270ed07d211\"\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=\"1250\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/04\/guide-simplifier-taches-administratives_cta-1250x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/04\/guide-simplifier-taches-administratives_cta-1250x810.jpg 1250w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\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\/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\/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<\/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-30150 post type-post status-publish format-standard has-post-thumbnail hentry category-digitalisation-et-tendances tag-experience-client-et-satisfaction tag-facture-electronique tag-ia-digitalisation tag-logiciel-de-gestion tag-paiement-en-ligne 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\/2026\/07\/PhotoSAGEADVICE-1215x810.jpeg\" class=\"card-post__image\" alt=\"Arnaud Petit, DG Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/PhotoSAGEADVICE-684x384.jpeg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/PhotoSAGEADVICE-768x512.jpeg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2026\/07\/PhotoSAGEADVICE-1215x810.jpeg 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=\"2026-07-29T09:30:00+02:00\">29 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\">9 min de lecture<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/facture-electronique-paiement-ia-trio-reinvente-gestion-entreprise\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tFacturation \u00e9lectronique, paiement et IA : comment ce trio va transformer la gestion des entreprises\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\tD\u00e9ployer la facturation \u00e9lectronique n\u2019est pas qu\u2019un sujet de conformit\u00e9. Connect\u00e9e aux paiements et \u00e0 l\u2019intelligence artificielle, elle est une porte vers une nouvelle dimension d\u2019automatisation des t\u00e2ches de gestion, de suivi de la tr\u00e9sorerie et d\u2019anticipation des d\u00e9cisions financi\u00e8res. Plusieurs intervenants ont accept\u00e9 l\u2019invitation de Sage, d\u00e9but juin, \u00e0 l\u2019occasion de l\u2019ouverture de ses nouveaux bureaux, pour en discuter.\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 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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-30100 sage_glossary type-sage_glossary status-publish hentry tag-facture-electronique tag-fiscalite-impot tag-pme-pmi tag-reglementation\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/fr-fr\/blog\/glossaire\/statut-jeune-entreprise-innovante-impact-jeii\/\"\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\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/themes\/sage\/dist\/images\/placeholder-related.png\" class=\"card-post__image\" loading=\"lazy\" alt=\"\">\n\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\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\tStatut de jeune entreprise innovante \u00e0 impact (JEII) : d\u00e9finition et avantages\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-30083 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\/comment-verifier-votre-inscription-a-une-plateforme-agreee\/\"\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-1124688944-684x384.jpg\" class=\"card-post__image\" alt=\"Comment v\u00e9rifier votre inscription \u00e0 une plateforme agr\u00e9\u00e9e ? I Sage Advice France\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1124688944-684x384.jpg 684w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1124688944-768x432.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2022\/04\/GettyImages-1124688944-1440x810.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=\"2026-07-21T16:00:00+02:00\">21 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\">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\tInscription \u00e0 une plateforme agr\u00e9\u00e9e\u00a0: comment v\u00e9rifier que tout est ok\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\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\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_0453-684x384.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\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=\"2026-07-21T10:00:00+02:00\">21 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\">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\tIntelligence artificielle et fonction finance : comment le r\u00f4le du DAF \u00e9volue\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>Les impay\u00e9s font partie des al\u00e9as de la vie d\u2019une entreprise et peuvent peser lourdement dans sa gestion financi\u00e8re. En comptabilit\u00e9, leur comptabilisation donne lieu \u00e0 des \u00e9critures sp\u00e9cifiques. La proc\u00e9dure de gestion des impay\u00e9s La proc\u00e9dure de gestion des impay\u00e9s est organis\u00e9e par \u00e9tapes et permet ainsi une r\u00e9action rapide des entreprises. Cependant, les [&hellip;]<\/p>\n","protected":false},"author":297,"featured_media":0,"template":"","meta":{"_sage_video":false,"footnotes":""},"tags":[150,660],"class_list":["post-4716","sage_glossary","type-sage_glossary","status-publish","hentry","tag-devis-et-gestion-commerciale","tag-facture-electronique"],"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\/4716","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\/297"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/sage_glossary\/4716\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=4716"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=4716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}