{"id":120802,"date":"2025-09-10T15:18:35","date_gmt":"2025-09-10T13:18:35","guid":{"rendered":"https:\/\/www.afg.asso.fr\/?p=120802"},"modified":"2025-09-11T10:50:36","modified_gmt":"2025-09-11T08:50:36","slug":"simplification-des-obligations-de-facturation-electronique","status":"publish","type":"post","link":"https:\/\/www.afg.asso.fr\/fr\/simplification-des-obligations-de-facturation-electronique\/","title":{"rendered":"Simplification des obligations de facturation \u00e9lectronique"},"content":{"rendered":"\n<p>L&rsquo;AFG publie le courrier adress\u00e9&nbsp;au Medef&nbsp;ainsi qu&rsquo;\u00e0 l&rsquo;AFNOR&nbsp;par la Ministre charg\u00e9e des Comptes Publics et la Ministre d\u00e9l\u00e9gu\u00e9e charg\u00e9e du Commerce, de l\u2019Artisanat et des PME annon\u00e7ant&nbsp;la d\u00e9cision d&rsquo;apporter&nbsp;<strong>plusieurs simplifications des obligations de facturation \u00e9lectronique.<\/strong><\/p>\n\n\n\n<p>Cette annonce fait suite aux actions que les associations professionnelles, y compris l&rsquo;AFG, ont conduites pour alerter les pouvoirs publics sur la complexit\u00e9 du dispositif envisag\u00e9.<\/p>\n\n\n\n<p>Les dix mesures suivantes sont pr\u00e9vues&nbsp;:<\/p>\n\n\n\n<p>Simplifications<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Suppression de l\u2019obligation de fournir le d\u00e9tail ligne par ligne dans le e-reporting relatif aux flux internationaux entrants<\/li>\n\n\n\n<li>Suppression de l\u2019obligation de transmettre le nombre de transactions dans le e-reporting relatif aux transactions du commerce entre entreprises et particuliers (B2C)<\/li>\n\n\n\n<li>Absence d\u2019obligation d\u2019effectuer un \u00ab\u00a0e-reporting \u00e0 blanc\u00a0\u00bb<\/li>\n\n\n\n<li>Abandon de l\u2019ajout de donn\u00e9es nouvelles \u00e0 transmettre \u00e0 l\u2019administration<\/li>\n\n\n\n<li>Exclusion de l\u2019obligation de e-reporting aux op\u00e9rations hors UE r\u00e9alis\u00e9es entre assujettis \u00e9tablis en France<\/li>\n<\/ul>\n\n\n\n<p>Tol\u00e9rances<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e9thode de calcul simplifi\u00e9e autoris\u00e9e pour la TVA sur la marge (B2C)<\/li>\n\n\n\n<li>Exclusion des entit\u00e9s sans num\u00e9ro SIREN du r\u00e9gime de sanction<\/li>\n\n\n\n<li>Tol\u00e9rance pour les entit\u00e9s poss\u00e9dant un num\u00e9ro SIREN non encore int\u00e9gr\u00e9es dans l\u2019annuaire des destinataires de factures<\/li>\n\n\n\n<li>Report \u00e0 2027 pour les assujettis non \u00e9tablis \u2013 op\u00e9rations en France (autoliquidation)<\/li>\n\n\n\n<li>Report \u00e0 2027 pour les assujettis non \u00e9tablis \u2013 acquisitions intracommunautaires<\/li>\n<\/ul>\n\n\n\n<p>Selon la mesure concern\u00e9e, la modification interviendra par changement de la loi (PLF 2026), du corpus r\u00e9glementaire ou par voie de tol\u00e9rance administrative.<\/p>\n\n\n\n<p>L&rsquo;AFG reste \u00e0 votre disposition pour toute pr\u00e9cision utile sur le sujet.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/simplification-des-obligations-de-facturation-electronique-courrier\/\" data-type=\"link\" data-id=\"https:\/\/www.afg.asso.fr\/fr\/publication\/simplification-des-obligations-de-facturation-electronique-courrier\/\">Consultez le courrier adress\u00e9 par la Ministre charg\u00e9e des Comptes Publics et la Ministre d\u00e9l\u00e9gu\u00e9e charg\u00e9e du Commerce, de l\u2019Artisanat et des PME<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;AFG publie le courrier adress\u00e9&nbsp;au Medef&nbsp;ainsi qu&rsquo;\u00e0 l&rsquo;AFNOR&nbsp;par la Ministre charg\u00e9e des Comptes Publics et la Ministre d\u00e9l\u00e9gu\u00e9e charg\u00e9e du&hellip;<\/p>\n","protected":false},"author":2554,"featured_media":115363,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_gspb_post_css":"","wds_primary_category":5,"footnotes":""},"categories":[5],"tags":[],"thematics":[666,130,164],"top_contenu":[568,44,45],"class_list":["post-120802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","thematics-e-reporting","thematics-fiscalite","thematics-tva","top_contenu-top-contenu-commission-club","top_contenu-top-contenu-espace-membre","top_contenu-top-contenu-home-page"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/120802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/users\/2554"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/comments?post=120802"}],"version-history":[{"count":0,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/120802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media\/115363"}],"wp:attachment":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media?parent=120802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/categories?post=120802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/tags?post=120802"},{"taxonomy":"thematics","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/thematics?post=120802"},{"taxonomy":"top_contenu","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/top_contenu?post=120802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}