{"id":126527,"date":"2026-09-11T16:36:44","date_gmt":"2026-09-11T14:36:44","guid":{"rendered":"https:\/\/www.afg.asso.fr\/?p=126527"},"modified":"2026-09-11T16:38:57","modified_gmt":"2026-09-11T14:38:57","slug":"e-reporting-precisions-concernant-certaines-operations-extraterritoriales","status":"publish","type":"post","link":"https:\/\/www.afg.asso.fr\/fr\/e-reporting-precisions-concernant-certaines-operations-extraterritoriales\/","title":{"rendered":"E-reporting : pr\u00e9cisions concernant certaines op\u00e9rations extraterritoriales"},"content":{"rendered":"\n<p>La r\u00e9forme de la facturation \u00e9lectronique comporte deux volets : le e-invoicing (la transmission de factures via une plateforme agr\u00e9\u00e9e), et le e-reporting qui consiste \u00e0 transmettre \u00e9lectroniquement des donn\u00e9es de transactions et de paiements \u00e0 l\u2019administration fiscale.<br>Toutes les entreprises \u00e9tablies en France qui sont assujetties \u00e0 la TVA sont concern\u00e9es par le<strong> e-reporting<\/strong> lorsqu\u2019elles r\u00e9alisent des op\u00e9rations avec des clients particuliers, certaines associations et des op\u00e9rateurs \u00e9trangers.<br><a href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/e-reporting-operations-bancaires-et-financieres-extraterritoriales\/\"><strong>L\u2019AFG, l\u2019AMAFI et la FBF ont r\u00e9dig\u00e9 une note<\/strong> <strong>pour informer leurs membres de leur position commune<\/strong><\/a> selon laquelle les prestations de services rendues au sein de l\u2019Union europ\u00e9enne, au titre desquelles les \u00e9tablissements financiers &#8211; et notamment les soci\u00e9t\u00e9s de gestion &#8211; ont opt\u00e9 \u00e0 la TVA, sont hors champ du e-reporting.<\/p>\n\n\n\n<p>Pour m\u00e9moire, l\u2019AFG avait d\u00e9j\u00e0 organis\u00e9 pour ses membres un <a href=\"https:\/\/www.afg.asso.fr\/fr\/event\/point-sur-la-reforme-de-la-facturation-electronique\/\">point d\u2019information sur ce sujet en septembre 2025<\/a>. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9forme de la facturation \u00e9lectronique comporte deux volets : le e-invoicing (la transmission de factures via une plateforme agr\u00e9\u00e9e),&hellip;<\/p>\n","protected":false},"author":35,"featured_media":126128,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wds_primary_category":0,"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[5],"tags":[],"thematics":[666,747],"top_contenu":[568,45],"class_list":["post-126527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","thematics-e-reporting","thematics-facturation-electronique","top_contenu-top-contenu-commission-club","top_contenu-top-contenu-home-page"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/126527","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"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/comments?post=126527"}],"version-history":[{"count":2,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/126527\/revisions"}],"predecessor-version":[{"id":126530,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/126527\/revisions\/126530"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media\/126128"}],"wp:attachment":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media?parent=126527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/categories?post=126527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/tags?post=126527"},{"taxonomy":"thematics","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/thematics?post=126527"},{"taxonomy":"top_contenu","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/top_contenu?post=126527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}