{"id":21017,"date":"2018-12-19T18:26:28","date_gmt":"2018-12-19T17:26:28","guid":{"rendered":"https:\/\/www.creditexpo.be\/?p=21017"},"modified":"2018-12-19T18:26:28","modified_gmt":"2018-12-19T17:26:28","slug":"facturation-electronique","status":"publish","type":"post","link":"https:\/\/www.creditexpo.be\/fr\/facturation-electronique\/","title":{"rendered":"Facturation \u00e9lectronique"},"content":{"rendered":"<p class=\"p1\"><span class=\"s1\">Le 22 juillet 2010, une directive europ\u00e9enne a \u00e9t\u00e9 adopt\u00e9e permettant la facturation \u00e9lectronique. Cette directive a \u00e9t\u00e9 transpos\u00e9e dans la l\u00e9gislation belge (le Code de la taxe sur la valeur ajout\u00e9e, ci-apr\u00e8s le Code de la TVA) en 2012 par la loi modifiant la taxe sur la valeur ajout\u00e9e.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Une facture \u00e9lectronique est d\u00e9finie \u00e0 l\u2019article 1, \u00a713, 2\u00b0 du Code de la TVA comme <i>\u00ab\u00a0<\/i><\/span><i>la facture qui contient les informations exig\u00e9es par le Code et les arr\u00eat\u00e9s pris\u00a0<\/i><i>pour son ex\u00e9cution et qui a \u00e9t\u00e9 \u00e9mise et re\u00e7ue sous une forme \u00e9lectronique, quelle qu&#8217;elle soit\u00a0\u00bb.<\/i><\/p>\n<p class=\"p1\">L\u2019article 60,\u00a75 du Code de la TVA pr\u00e9voit qu\u2019une facture \u00e9lectronique doit remplir certaines conditions. L\u2019authenticit\u00e9 de l\u2019origine, l\u2019int\u00e9grit\u00e9 du contenu et la lisibilit\u00e9 de la facture sont garanties \u00e0 partir du moment de l\u2019\u00e9mission de la facture et jusqu\u2019\u00e0 la fin de la p\u00e9riode de sa conservation.<\/p>\n<p class=\"p1\">L&#8217;authenticit\u00e9 inclut l&#8217;identit\u00e9 du fournisseur des biens ou des services ou de la personne qui a \u00e9mis la facture. L\u2019int\u00e9grit\u00e9 du contenu est garantie si le contenu prescrit par les r\u00e8gles de facturation applicables n\u2019a subi aucune modification. Enfin, la lisibilit\u00e9 de la facture doit \u00e9galement \u00eatre garantie. (art. 60,\u00a75 du Code de la TVA)<\/p>\n<p class=\"p1\"><span class=\"s1\">La mani\u00e8re dont ces conditions d&#8217;authenticit\u00e9, d&#8217;int\u00e9grit\u00e9 et de lisibilit\u00e9 sont remplies,<span class=\"Apple-converted-space\">\u00a0 <\/span>est d\u00e9termin\u00e9e par l\u2019assujetti. L\u2019article 60, \u00a75 pr\u00e9voit que <i>tout contr\u00f4le de gestion, <\/i>par exemple une<span class=\"Apple-converted-space\">\u00a0 <\/span>bonne tenue de la comptabilit\u00e9, <i>qui \u00e9tablit une piste d\u2019audit fiable entre une facture et une livraison de biens ou une prestation de services, est de nature \u00e0 donner cette assurance.<\/i><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Toutefois, la facturation \u00e9lectronique n&#8217;est possible que si le destinataire de la facture y a consenti (article 53, \u00a72 du Code de la TVA). Il est donc possible de refuser une facture \u00e9lectronique.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">En outre, dans la relation avec un consommateur, ce n\u2019est pas autoris\u00e9 de facturer un montant suppl\u00e9mentaire si le consommateur concern\u00e9 refuse une facture \u00e9lectronique (article VI.83, 33\u00b0 Code de droit \u00e9conomique). Quant \u00e0 la question de savoir si l&#8217;imputation de frais suppl\u00e9mentaires \u00e0 une entreprise est autoris\u00e9e, une question et une r\u00e9ponse parlementaires ont indiqu\u00e9 qu&#8217;aucune mesure n&#8217;est prise pour l&#8217;interdire.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Nous estimons qu&#8217;un montant suppl\u00e9mentaire limit\u00e9 peut \u00eatre factur\u00e9 \u00e0 condition qu&#8217;il corresponde au co\u00fbt r\u00e9el et qu&#8217;il soit inclus sans ambigu\u00eft\u00e9 dans les conditions g\u00e9n\u00e9rales de vente.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Enfin, un code de conduite a \u00e9t\u00e9 \u00e9labor\u00e9 pour la facturation \u00e9lectronique. Ce Code de Conduite peut \u00eatre consult\u00e9 et sign\u00e9 en ligne.<\/span><\/p>\n<p>Source: Creditexpo.be \/ <a href=\"https:\/\/www.studio-legale.be\">Studio Legale<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 22 juillet 2010, une directive europ\u00e9enne a \u00e9t\u00e9 adopt\u00e9e permettant la facturation \u00e9lectronique. Cette directive a \u00e9t\u00e9 transpos\u00e9e dans la l\u00e9gislation belge (le Code de la taxe sur la valeur ajout\u00e9e, ci-apr\u00e8s le Code de la TVA) en 2012 par la loi modifiant la taxe sur la valeur ajout\u00e9e. Une facture \u00e9lectronique est d\u00e9finie [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":19791,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[43],"tags":[],"class_list":["post--21017","post","post--type-post","post--status-publish","post--format-standard","post--has-post-thumbnail","post--hentry","post--category-general"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Facturation \u00e9lectronique - Credit Expo Belgi\u00eb<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.creditexpo.be\/fr\/facturation-electronique\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturation \u00e9lectronique - Credit Expo Belgi\u00eb\" \/>\n<meta property=\"og:description\" content=\"Le 22 juillet 2010, une directive europ\u00e9enne a \u00e9t\u00e9 adopt\u00e9e permettant la facturation \u00e9lectronique. 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