{"id":2190,"date":"2024-07-04T22:41:06","date_gmt":"2024-07-04T20:41:06","guid":{"rendered":"https:\/\/valitool.org\/?p=2190"},"modified":"2024-07-17T14:34:19","modified_gmt":"2024-07-17T12:34:19","slug":"5-questions-facturation-electronique-obligatoire","status":"publish","type":"post","link":"https:\/\/valitool.org\/fr\/5-questions-facturation-electronique-obligatoire\/","title":{"rendered":"5 questions sur la facturation \u00e9lectronique obligatoire : une vue d\u2019ensemble"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Introduction<\/strong><\/p>\n<p class=\"wp-block-paragraph\">Les entreprises doivent d\u00e9terminer dans quels cas la facture \u00e9lectronique est obligatoire. Cet outil d\u2019aide \u00e0 la d\u00e9cision vise \u00e0 les accompagner.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Facteurs pertinents<\/strong><\/p>\n<p class=\"wp-block-paragraph\">Le fournisseur et le destinataire doivent tous deux \u00eatre des entreprises \u00e9tablies en Allemagne. Les factures de moins de 250 euros et certaines prestations exon\u00e9r\u00e9es de TVA sont exclues de l\u2019obligation de facturation \u00e9lectronique.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Exigences particuli\u00e8res<\/strong><\/p>\n<p class=\"wp-block-paragraph\">Les personnes morales de droit public et les prestations li\u00e9es \u00e0 un bien immobilier restent soumises \u00e0 l\u2019obligation de facturation. Une autre forme de facture suffit toutefois dans ces cas.<\/p>\n<p class=\"wp-block-paragraph\">Pour les relations contractuelles continues existantes, une facture \u00e9lectronique initiale doit \u00eatre \u00e9mise pour la d\u00e9duction de la TVA.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Conclusion<\/strong><\/p>\n<p class=\"wp-block-paragraph\">L\u2019outil d\u2019aide \u00e0 la d\u00e9cision offre une structure claire pour d\u00e9terminer les cas d\u2019obligation de facturation \u00e9lectronique. Les entreprises doivent veiller \u00e0 respecter tous les crit\u00e8res pertinents pour satisfaire aux exigences l\u00e9gales.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Remarque<\/strong><\/p>\n<p class=\"wp-block-paragraph\">Le 13 juin 2024, le minist\u00e8re f\u00e9d\u00e9ral allemand des Finances (BMF) a publi\u00e9 <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/2024-06-14-entwurf-einfuehrung-e-rechnung.html\" target=\"_blank\" rel=\"noopener\" title=\"\">un projet de circulaire soumis aux associations pour commentaires<\/a>. Ce projet traite de l\u2019\u00e9tablissement des factures selon le \u00a7 14 UStG lors de l\u2019introduction de la facturation \u00e9lectronique obligatoire pour les transactions entre entreprises \u00e9tablies en Allemagne \u00e0 partir du 1er janvier 2025.<\/p>\n<figure class=\"wp-block-image size-large\">\n<img src=\"https:\/\/valitool.org\/wp-content\/uploads\/valitool-website\/valitool-gestaltung-3131dd330086.png\" alt=\"Aide \u00e0 la d\u00e9cision pour d\u00e9terminer quand une facture \u00e9lectronique est obligatoire\" loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-1180\">\n<figcaption class=\"wp-element-caption\">Aide \u00e0 la d\u00e9cision sur la facturation \u00e9lectronique B2B obligatoire, applicable au plus tard \u00e0 partir de 2028<\/figcaption>\n\n<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Introduction Les entreprises doivent d\u00e9terminer dans quels cas la facture \u00e9lectronique est obligatoire. Cet outil d\u2019aide \u00e0 la d\u00e9cision les accompagne. Facteurs [\u2026]<\/p>\n","protected":false},"author":3,"featured_media":2073,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[129,126],"tags":[],"class_list":["post-2190","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-deutschland","category-e-rechnung"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"Quand la facture \u00e9lectronique est-elle obligatoire ? 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