La r\u00e9forme de la facturation \u00e9lectronique entre entreprises en France est entr\u00e9e en vigueur le 1er septembre 2026. Elle impose, dans un premier temps, \u00e0 toutes les entreprises d\u2019\u00eatre en mesure de recevoir des factures \u00e9lectroniques, tandis que les grandes entreprises et les entreprises de taille interm\u00e9diaire (ETI) doivent \u00e9galement pouvoir en \u00e9mettre. \u00c0 compter du 1er septembre 2027, l\u2019obligation d\u2019\u00e9mettre et de recevoir des factures \u00e9lectroniques sera g\u00e9n\u00e9ralis\u00e9e \u00e0 l\u2019ensemble des entreprises, y compris les PME.<\/p>\n
Le dispositif concerne les transactions entre entreprises fran\u00e7aises assujetties \u00e0 la TVA. Il repose sur deux obligations principales : l\u2019\u00e9mission et la r\u00e9ception de factures \u00e9lectroniques pour ces op\u00e9rations, et la transmission \u00e0 l\u2019administration des donn\u00e9es de transaction et de paiement relatives aux ventes aux particuliers et aux entreprises \u00e9trang\u00e8res. Les donn\u00e9es transmises sont principalement des donn\u00e9es d\u2019activit\u00e9, telles que le chiffre d\u2019affaires hors taxes agr\u00e9g\u00e9 par jour.<\/p>\n
Les factures et donn\u00e9es devront obligatoirement transiter par une plateforme agr\u00e9\u00e9e par l\u2019\u00c9tat, soit directement, soit via une solution compatible. Chaque entreprise devra d\u00e9signer une plateforme pour l\u2019\u00e9mission et la r\u00e9ception de ses factures \u00e9lectroniques, ou pour la transmission de ses donn\u00e9es de transaction. La Commission nationale de l\u2019informatique et des libert\u00e9s (CNIL) accompagne cette mise en \u0153uvre en aidant les entreprises \u00e0 comprendre les enjeux en mati\u00e8re de protection des donn\u00e9es personnelles et de s\u00e9curit\u00e9 des traitements. Le texte mentionne plusieurs points d\u2019attention pour la r\u00e9gulation et le contr\u00f4le, parmi lesquels : l\u2019identification des donn\u00e9es personnelles concern\u00e9es par la facturation \u00e9lectronique, la r\u00e9partition des responsabilit\u00e9s entre les diff\u00e9rents acteurs (entreprises, plateformes agr\u00e9\u00e9es, administration), la dur\u00e9e de conservation des factures et la possibilit\u00e9 ou non pour les plateformes de r\u00e9utiliser les donn\u00e9es issues de la facturation \u00e9lectronique.<\/p>\n
Le cadre \u00e9voqu\u00e9 met \u00e9galement en avant des exigences de s\u00e9curit\u00e9 pour les plateformes agr\u00e9\u00e9es, notamment en mati\u00e8re d\u2019infrastructures, de conformit\u00e9 et de mesures d\u2019identification et d\u2019authentification des utilisateurs. La CNIL formule des recommandations \u00e0 destination des utilisateurs de ces plateformes, dans une logique de cybers\u00e9curit\u00e9 et de respect de la r\u00e9glementation sur la protection des donn\u00e9es. Ces \u00e9l\u00e9ments rel\u00e8vent de la politique publique de num\u00e9rique et de contr\u00f4le des donn\u00e9es, avec des implications potentielles pour les entreprises de tous secteurs, y compris celles relevant de la sant\u00e9, du social, du travail et de l\u2019emploi, soumises \u00e0 ces nouvelles obligations de facturation \u00e9lectronique.\u00a0(contenu r\u00e9sum\u00e9 par l’IA)\u200bLire la Suite<\/a>\u200b<\/p>","protected":false},"excerpt":{"rendered":" La r\u00e9forme de la facturation \u00e9lectronique entre entreprises en France est entr\u00e9e en vigueur le 1er septembre 2026. Elle impose, dans un premier temps, \u00e0 toutes les entreprises d\u2019\u00eatre en […]<\/p>\n","protected":false},"author":1,"featured_media":7062,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[33,32],"tags":[195,227],"class_list":["post-17149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-numerique-en-sante-et-donnees-de-sante","category-numerique-ia-et-transformation-documentaire","tag-cnil","tag-ia"],"_links":{"self":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/17149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17149"}],"version-history":[{"count":0,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/posts\/17149\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=\/wp\/v2\/media\/7062"}],"wp:attachment":[{"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/veilles-affaires-sociales.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}