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Chez Banqup, nous nous efforçons de simplifier les paiements et la facturation en vous débarrassant des tâches quotidiennes routinières et en numérisant les processus pour vous.","c235149f-67d6-4d7d-b13f-e32d463fefef",{"id":12,"alt":8,"name":13,"focus":8,"title":8,"source":8,"filename":14,"copyright":8,"fieldtype":15,"meta_data":16,"is_external_url":17},22151802,"Banqup logo","https://a.storyblok.com/f/318078/300x85/6e319e2de9/banqup-logo_white-horizontal_svg.svg","asset",{},false,{"id":8,"url":8,"linktype":19,"fieldtype":20,"cached_url":8},"url","multilink","config",[23,532,669],{"name":24,"created_at":25,"published_at":26,"updated_at":27,"id":28,"uuid":29,"content":30,"slug":508,"full_slug":509,"sort_by_date":65,"position":510,"tag_list":511,"is_startpage":17,"parent_id":512,"meta_data":65,"group_id":513,"first_published_at":514,"release_id":65,"lang":515,"path":65,"alternates":516,"default_full_slug":517,"translated_slugs":518,"_stopResolving":56},"Terms & conditions","2025-02-18T10:10:26.812Z","2026-01-16T08:04:19.250Z","2026-10-01T07:29:56.715Z",627571042,"6c695d76-4693-4d77-bb7f-a5d756af26dd",{"seo":31,"_uid":36,"body":37,"component":507},{"_uid":32,"title":33,"plugin":34,"description":35},"d6cf146c-e1cb-422c-b4ed-cbe24550be46","Conditions générales","meta-fields","Veuillez lire les conditions générales de Banqup. Prenez connaissance de l'accord juridique, des droits et obligations des utilisateurs liés à l'utilisation de nos services de facturation et de paiement.","00646961-47ad-4891-a74f-2d7ef7b08f74",[38,57],{"_uid":39,"size":40,"image":41,"buttons":45,"heading":46,"tagline":47,"component":48,"background":49,"description":50,"imageVariation":55,"invertTextColor":56},"1b2968ce-a310-416c-addb-9132d4efa538","medium",{"id":42,"alt":8,"name":8,"focus":8,"title":8,"source":8,"filename":43,"copyright":8,"fieldtype":15,"meta_data":44,"is_external_url":17},132146787730787,"https://a.storyblok.com/f/318078/6144x3456/95c5cddbce/privacy.jpg",{},[],"Terms and Conditions","Last updated September 3, 2021","hero","default",{"type":51,"content":52},"doc",[53],{"type":54},"paragraph","background",true,{"_uid":58,"text":59,"component":506,"background":49},"b38ce84d-2e48-4f77-864d-d2fc3b2aabec",{"type":51,"content":60},[61,73,91,131,139,166,173,186,193,206,215,228,236,241,248,257,270,295,303,324,331,340,347,360,367,380,387,408,416,461,468,486,493],{"type":62,"attrs":63,"content":66},"heading",{"level":64,"textAlign":65},3,null,[67],{"text":68,"type":69,"marks":70},"By using our site you accept these Terms and Conditions","text",[71],{"type":72},"bold",{"type":54,"attrs":74,"content":75},{"textAlign":65},[76,78,80,81,83,84,85,87,88,89],{"text":77,"type":69},"Please read these Terms and Conditions carefully and ensure that you understand them before using our site.",{"type":79},"hard_break",{"type":79},{"text":82,"type":69},"These Terms and Conditions, together with any other documents referred to herein, set out the terms of use governing your use of this website, https://www.banqup.com/ (“our site”). It is recommended that you print a copy of these Terms and Conditions for your future reference. These Terms and Conditions were last updated on September 3rd 2021.",{"type":79},{"type":79},{"text":86,"type":69},"Your agreement to comply with these Terms and Conditions is indicated by your use of our site. If you do not agree to these Terms and Conditions, you must stop using our site immediately.",{"type":79},{"type":79},{"text":90,"type":69},"The following documents also apply to your use of our site",{"type":92,"content":93},"bullet_list",[94,115],{"type":95,"content":96},"list_item",[97],{"type":54,"attrs":98,"content":99},{"textAlign":65},[100,102,113],{"text":101,"type":69},"Our ",{"text":103,"type":69,"marks":104},"Privacy notice ",[105],{"type":106,"attrs":107},"link",{"href":108,"uuid":109,"anchor":65,"custom":110,"target":111,"linktype":112},"/fr/legal/privacy-notice","75fae8d7-0c95-4ecb-a3fc-0a3bd3585a85",{},"_self","story",{"text":114,"type":69},"This is also referred to below in Part 14.",{"type":95,"content":116},[117],{"type":54,"attrs":118,"content":119},{"textAlign":65},[120,121,129],{"text":101,"type":69},{"text":122,"type":69,"marks":123},"Cookie policy",[124],{"type":106,"attrs":125},{"href":126,"uuid":127,"anchor":65,"custom":128,"target":111,"linktype":112},"/fr/legal/cookie-policy","11750e2e-e50b-4950-b8f1-0f4fc9f78db2",{},{"text":130,"type":69},"  This is also referred to below in Part 14.",{"type":62,"attrs":132,"content":134},{"level":133,"textAlign":65},4,[135],{"text":136,"type":69,"marks":137},"1. Definitions and Interpretation",[138],{"type":72},{"type":54,"attrs":140,"content":141},{"textAlign":65},[142,144,145,146,148,152,154,155,157,158,160,164],{"text":143,"type":69},"1.1 In these Terms and Conditions, unless the context otherwise requires, the following expressions have the following meanings:",{"type":79},{"type":79},{"text":147,"type":69},"• “",{"text":149,"type":69,"marks":150},"Content",[151],{"type":72},{"text":153,"type":69},"” means any and all text, images, audio, video, scripts, code, software, databases, and any other form of information capable of being stored on a computer that appears on, or forms part of, our site; and",{"type":79},{"text":156,"type":69},"‍",{"type":79},{"text":159,"type":69},"• \"",{"text":161,"type":69,"marks":162},"We/Us/Our",[163],{"type":72},{"text":165,"type":69},"” means Banqup Group.",{"type":62,"attrs":167,"content":168},{"level":133,"textAlign":65},[169],{"text":170,"type":69,"marks":171},"2. Information about us",[172],{"type":72},{"type":54,"attrs":174,"content":175},{"textAlign":65},[176,178,179,180,182,183,184],{"text":177,"type":69},"2.1 Our site is operated by Banqup Group. We are a limited company registered in Belgium under company number 0886.277.617. Our registered address is Avenue Reine Astrid 92A 1310 La Hulpe, Belgium, and",{"type":79},{"type":79},{"text":181,"type":69},"2.2 Our VAT number is BE0886.277.617.",{"type":79},{"type":79},{"text":185,"type":69},"2.3 We are regulated by Financial Services and Market Authority (FSMA).",{"type":62,"attrs":187,"content":188},{"level":133,"textAlign":65},[189],{"text":190,"type":69,"marks":191},"3. How to contact us",[192],{"type":72},{"type":54,"attrs":194,"content":195},{"textAlign":65},[196,198,204],{"text":197,"type":69},"To contact us, please email us at ",{"text":199,"type":69,"marks":200},"info@banqup.com",[201],{"type":106,"attrs":202},{"href":203,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"mailto:info@unifiedpost.com?subject=Terms%20and%20Conditions",{"text":205,"type":69}," or use the contact form available on our site.",{"type":62,"attrs":207,"content":208},{"level":133,"textAlign":65},[209,213],{"text":210,"type":69,"marks":211},"4. Access to ",[212],{"type":72},{"text":214,"type":69},"our site",{"type":54,"attrs":216,"content":217},{"textAlign":65},[218,220,221,222,224,225,226],{"text":219,"type":69},"4.1 Access to our site is free of charge.",{"type":79},{"type":79},{"text":223,"type":69},"4.2 It is your responsibility to make the arrangements necessary in order to access our site.",{"type":79},{"type":79},{"text":227,"type":69},"4.3 Access to our site is provided on an “as is” and on an “as available” basis. We may suspend or discontinue our site (or any part of it) at any time. We do not guarantee that our site will always be available or that access to it will be uninterrupted. If We suspend or discontinue our site (or any part of it), We will try to give you reasonable notice of the suspension or discontinuation.",{"type":62,"attrs":229,"content":230},{"level":133,"textAlign":65},[231,235],{"text":232,"type":69,"marks":233},"5. 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You are therefore advised to check this page every time you use our site.",{"type":79},{"type":79},{"text":256,"type":69},"6.2 If any part of the current version of these Terms and Conditions conflicts with any previous version(s), the current version shall prevail unless We explicitly state otherwise.",{"type":62,"attrs":258,"content":259},{"level":133,"textAlign":65},[260,264,266],{"text":261,"type":69,"marks":262},"7. How you may use ",[263],{"type":72},{"text":265,"type":69},"our site ",{"text":267,"type":69,"marks":268},"and content (intellectual property rights)",[269],{"type":72},{"type":54,"attrs":271,"content":272},{"textAlign":65},[273,275,276,277,279,280,281,283,284,285,287,288,289,291,292,293],{"text":274,"type":69},"7.1 All content included on our site and the copyright and other intellectual property rights in that content belongs to or has been licensed by Us, unless specifically labelled otherwise. All content is protected by applicable Belgian and international intellectual property laws and treaties.",{"type":79},{"type":79},{"text":278,"type":69},"7.2 You may access, view, and use our site in a web browser (including any web browsing capability built into other types of software or app) and you may download our site (or any part of it) for caching (this usually occurs automatically).",{"type":79},{"type":79},{"text":282,"type":69},"7.3 You may print one copy and download extracts of any page(s) from our site for personal use only.",{"type":79},{"type":79},{"text":286,"type":69},"7.4 You may not modify the printed copies or downloaded extracts in any way. Images, video, audio, or any other content downloaded from our site must not be used separately from accompanying text.",{"type":79},{"type":79},{"text":290,"type":69},"7.5 Our status as the owner and author of the content on our site (or that of identified licensors, as applicable) must always be acknowledged.",{"type":79},{"type":79},{"text":294,"type":69},"7.6 You may not use any content saved or downloaded from our site for commercial purposes without first obtaining a licence from Us (or our licensors, as applicable).",{"type":62,"attrs":296,"content":297},{"level":133,"textAlign":65},[298,302],{"text":299,"type":69,"marks":300},"8. Links to ",[301],{"type":72},{"text":214,"type":69},{"type":54,"attrs":304,"content":305},{"textAlign":65},[306,308,309,310,312,313,314,316,317,318,320,321,322],{"text":307,"type":69},"8.1 You may link to any page on our site.",{"type":79},{"type":79},{"text":311,"type":69},"8.2 Links to our site must be fair and lawful. You must not take unfair advantage of Our reputation or attempt to damage Our reputation.",{"type":79},{"type":79},{"text":315,"type":69},"8.3 You must not link to our site in a manner that suggests any association with Us (where there is none) or any endorsement or approval from Us (where there is none).",{"type":79},{"type":79},{"text":319,"type":69},"8.4 Your link should not use any logos or trademarks displayed on our site without our express written permission.",{"type":79},{"type":79},{"text":323,"type":69},"8.5 You may not link to our site from another website the main content of which is unlawful; obscene; offensive; inappropriate; dishonest; defamatory; threatening; racist, sexist, or otherwise discriminatory; that promotes violence, racial hatred, or terrorism; that infringes intellectual property rights; or that We deem to be otherwise objectionable.",{"type":62,"attrs":325,"content":326},{"level":133,"textAlign":65},[327],{"text":328,"type":69,"marks":329},"9. Links to other sites",[330],{"type":72},{"type":54,"attrs":332,"content":333},{"textAlign":65},[334,336,337,338],{"text":335,"type":69},"9.1 Links to other websites may be included on our site. Unless expressly stated, these sites are not under our control. We accept no responsibility or liability for the content of third-party websites.",{"type":79},{"type":79},{"text":339,"type":69},"9.2 The inclusion of a link to another website on our site is for information purposes only and does not imply any endorsement of that website or of its owners, operators, or any other parties involved with it.",{"type":62,"attrs":341,"content":342},{"level":133,"textAlign":65},[343],{"text":344,"type":69,"marks":345},"10. Disclaimers",[346],{"type":72},{"type":54,"attrs":348,"content":349},{"textAlign":65},[350,352,353,354,356,357,358],{"text":351,"type":69},"10.1 Nothing on our site constitutes professional advice on which you should rely. It is provided for general information purposes only.",{"type":79},{"type":79},{"text":355,"type":69},"10.2 We make reasonable efforts to ensure that the content on our site is complete, accurate, and up to date, but We make no warranties, representations, or guarantees (express or implied) that this will always be the case.",{"type":79},{"type":79},{"text":359,"type":69},"10.3 If you are a business user, We exclude all implied representations, warranties, conditions, and other terms that may apply to our site and content.",{"type":62,"attrs":361,"content":362},{"level":133,"textAlign":65},[363],{"text":364,"type":69,"marks":365},"11. Our liability",[366],{"type":72},{"type":54,"attrs":368,"content":369},{"textAlign":65},[370,372,373,374,376,377,378],{"text":371,"type":69},"11.1 Nothing in these Terms and Conditions excludes or restricts our liability for fraud or fraudulent misrepresentation, for death or personal injury resulting from negligence, or for any other forms of liability which cannot be lawfully excluded or restricted.",{"type":79},{"type":79},{"text":375,"type":69},"11.2 If you are a business user (i.e. you are using our site in the course of business or for commercial purposes), to the fullest extent permissible by law, We accept no liability for any loss or damage, whether foreseeable or otherwise, in contract, tort (including negligence), for breach of statutory duty, or otherwise, arising out of or in connection with the use of (or inability to use) our site or the use of or reliance upon any content included on our site.",{"type":79},{"type":79},{"text":379,"type":69},"11.3 If you are a business user, We accept no liability for loss of profit, sales, business, or revenue; loss of business opportunity, goodwill, or reputation; loss of anticipated savings; business interruption; or for any indirect or consequential loss or damage.",{"type":62,"attrs":381,"content":382},{"level":133,"textAlign":65},[383],{"text":384,"type":69,"marks":385},"12. Viruses, Malware, and Security",[386],{"type":72},{"type":54,"attrs":388,"content":389},{"textAlign":65},[390,392,393,394,396,397,398,400,401,402,404,405,406],{"text":391,"type":69},"12.1 We exercise reasonable skill and care to ensure that our site is secure and free from viruses and malware; however, We do not guarantee that this is the case.",{"type":79},{"type":79},{"text":395,"type":69},"12.2 You are responsible for protecting your hardware, software, data, and other material from viruses, malware, and other internet security risks.",{"type":79},{"type":79},{"text":399,"type":69},"12.3 You must not deliberately introduce viruses or other malware, or any other material which is malicious or technologically harmful either to or via our site.",{"type":79},{"type":79},{"text":403,"type":69},"12.4 You must not attempt to gain unauthorised access to any part of our site, the server on which our site is stored, or any other server, computer, or database connected to our site.",{"type":79},{"type":79},{"text":407,"type":69},"12.5 You must not attack our site by means of a denial of service attack, a distributed denial of service attack, or by any other means.",{"type":62,"attrs":409,"content":410},{"level":133,"textAlign":65},[411,415],{"text":412,"type":69,"marks":413},"13. Acceptable Usage of ",[414],{"type":72},{"text":214,"type":69},{"type":54,"attrs":417,"content":418},{"textAlign":65},[419,421,422,423,424,426,427,429,430,432,433,434,436,437,438,440,441,442,443,445,446,448,449,451,452,454,455,457,458,459],{"text":420,"type":69},"13.1 You may only use our site in a lawful manner:",{"type":79},{"text":156,"type":69},{"type":79},{"text":425,"type":69},"a) You must ensure that you comply fully with any and all local, national, or international laws and regulations that apply;",{"type":79},{"text":428,"type":69},"b) You must not use our site in any way, or for any purpose, that is unlawful or fraudulent; and",{"type":79},{"text":431,"type":69},"c) You must not use our site to knowingly send, upload, or in any other way transmit data that contains any form of virus or other malware or any other code designed to adversely affect computer hardware, software, or data of any kind.",{"type":79},{"type":79},{"text":435,"type":69},"13.2 If you fail to comply with the provisions of this Part 13, you will be in breach of these Terms and Conditions.",{"type":79},{"type":79},{"text":439,"type":69},"13.3 In that respect, We may take one or more of the following actions:",{"type":79},{"text":156,"type":69},{"type":79},{"text":444,"type":69},"a) Suspend or terminate your right to use our site;",{"type":79},{"text":447,"type":69},"b) Issue you with a written warning;",{"type":79},{"text":450,"type":69},"c) Take legal proceedings against you for reimbursement of any and all relevant costs on an indemnity basis resulting from your breach;",{"type":79},{"text":453,"type":69},"d) Take further legal action against you, as appropriate;",{"type":79},{"text":456,"type":69},"e) Disclose such information to law enforcement authorities as required or as We deem reasonably necessary; and/or) Any other actions which We deem reasonably appropriate (and lawful).",{"type":79},{"type":79},{"text":460,"type":69},"13.4 We hereby exclude any and all liability arising out of any actions that We may take (including, but not limited to those set out above in Part 13.2) in response to your breach.",{"type":62,"attrs":462,"content":463},{"level":133,"textAlign":65},[464],{"text":465,"type":69,"marks":466},"14. How we use your personal information",[467],{"type":72},{"type":54,"attrs":469,"content":470},{"textAlign":65},[471,473,479,481],{"text":472,"type":69},"We will only use your personal information as set out in our ",{"text":474,"type":69,"marks":475},"Privacy notice",[476],{"type":106,"attrs":477},{"href":108,"uuid":109,"anchor":65,"custom":478,"target":111,"linktype":112},{},{"text":480,"type":69}," and our ",{"text":122,"type":69,"marks":482},[483],{"type":106,"attrs":484},{"href":126,"uuid":127,"anchor":65,"custom":485,"target":111,"linktype":112},{},{"type":62,"attrs":487,"content":488},{"level":133,"textAlign":65},[489],{"text":490,"type":69,"marks":491},"15. Law and jurisdiction",[492],{"type":72},{"type":54,"attrs":494,"content":495},{"textAlign":65},[496,498,499,500,502,503,504],{"text":497,"type":69},"15.1 These Terms and Conditions, and the relationship between you and Us (whether contractual or otherwise) shall be governed by, and construed in accordance with, Belgian law.",{"type":79},{"type":79},{"text":501,"type":69},"15.2 If you are a consumer, you will benefit from any mandatory provisions of the law in your country of residence. 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En rationalisant les exigences complexes telles que la déclaration électronique en temps réel, ce partenariat garantit que la réglementation croissante constitue une base pour une meilleure compréhension des activités et une plus grande clarté des flux de trésorerie, et non une source de complexité.",[1479],{"type":1402,"attrs":1480},{"color":1404},{"type":1428,"content":1482},[1483],{"type":54,"attrs":1484,"content":1485},{"textAlign":1420},[1486,1490,1496,1501,1507,1513],{"text":1434,"type":69,"marks":1487},[1488],{"type":1402,"attrs":1489},{"color":1404},{"text":1491,"type":69,"marks":1492},"L'avenir de la facturation électronique et des paiements est fluide, conforme et intégré », ",[1493,1495],{"type":1402,"attrs":1494},{"color":1404},{"type":1444},{"text":1497,"type":69,"marks":1498},"a ajouté ",[1499],{"type":1402,"attrs":1500},{"color":1404},{"text":1502,"type":69,"marks":1503},"Nicolas de Beco, PDG du groupe Banqup. ",[1504,1506],{"type":1402,"attrs":1505},{"color":1404},{"type":72},{"text":1508,"type":69,"marks":1509},"« En approfondissant notre relation avec Visa, nous intégrons des capacités de paiement mondiales à notre plateforme. Cette puissante validation de notre stratégie SaaS pure player positionne Banqup comme le système d'exploitation financier essentiel pour les entreprises qui naviguent dans la nouvelle ère des obligations de facturation électronique",[1510,1512],{"type":1402,"attrs":1511},{"color":1404},{"type":1444},{"text":1514,"type":69,"marks":1515},". »",[1516],{"type":1402,"attrs":1517},{"color":1404},{"type":1428,"content":1519},[1520],{"type":54,"attrs":1521,"content":1522},{"textAlign":65},[1523,1527,1533,1537,1543,1548,1554,1560,1564,1570],{"text":1434,"type":69,"marks":1524},[1525],{"type":1402,"attrs":1526},{"color":1404},{"text":1528,"type":69,"marks":1529},"D'ici 2028, la facturation électronique obligatoire et la déclaration numérique en temps quasi réel seront en vigueur dans la plupart des économies européennes dans le cadre des réformes de la TVA à l'ère numérique, ce qui aura un impact direct sur plus de 26 millions de PME dans l'Union européenne",[1530,1532],{"type":1402,"attrs":1531},{"color":1404},{"type":1444},{"text":1469,"type":69,"marks":1534},[1535],{"type":1402,"attrs":1536},{"color":1404},{"text":1538,"type":69,"marks":1539},", ",[1540,1542],{"type":1402,"attrs":1541},{"color":1404},{"type":1444},{"text":1544,"type":69,"marks":1545},"declare ",[1546],{"type":1402,"attrs":1547},{"color":1404},{"text":1549,"type":69,"marks":1550},"Florence Mélique, vice-présidente senior du groupe Visa et directrice générale pour la France, la Belgique et le Luxembourg",[1551,1553],{"type":1402,"attrs":1552},{"color":1404},{"type":72},{"text":1555,"type":69,"marks":1556},". 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Grâce à notre partenariat avec Banqup, Visa intègre des fonctionnalités de paiement commercial sécurisées directement dans les workflows de facturation et de gestion des commandes conformes, permettant ainsi aux entreprises de réduire les frictions administratives, d'améliorer la visibilité de leur trésorerie et d'opérer en toute confiance alors que les réglementations s'accélèrent",[1567,1569],{"type":1402,"attrs":1568},{"color":1404},{"type":1444},{"text":1514,"type":69,"marks":1571},[1572],{"type":1402,"attrs":1573},{"color":1404},{"_uid":1575,"cards":1576,"buttons":1580,"heading":1581,"tagline":8,"component":1582,"background":49,"description":1583},"5325d29c-9bd2-4aa6-be19-7672be8ea085",[1577,1578,1579],"f1846914-8e11-451a-939f-473a7b08ef26","e29cc19e-c220-4e3f-ae5d-d8c0827c2987","c195cbab-caf0-416d-a7aa-17a57d428467",[],"Articles 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versterkt zijn internationale mogelijkheden op het gebied van e-facturering en CTC door een strategisch partnerschap met Banqup",{"path":1614,"name":1615,"lang":515,"published":56},"resources/actualites/banqup-and-post-business-solutions-partner-to-revolutionize-digital-financial-workflows-for-austrian-businesses-banqup-and-visa-enter-strategic-partnership-to-deliver-integrated-e-invoicing-and-e-payment-solutions-tessi-renforce-sa-couverture-internationale-en-matiere-de-facturation-electronique-et-de-ctc-grace-a-un-partenariat-strategique-avec-banqup","Tessi renforce sa couverture internationale en matière de facturation électronique et de CTC grâce à un partenariat stratégique avec Banqup",{"path":1617,"name":1618,"lang":527,"published":56},"informationen/news/banqup-und-post-business-solutions-revolutionieren-oesterreichs-finanz-workflows","Banqup und Post Business Solutions revolutionieren Österreichs Finanz-Workflows",{"path":1620,"name":1621,"lang":531,"published":56},"resources/news/banqup-post-business-solutions-alianza-austria","Banqup y Post Business Solutions se asocian para revolucionar los flujos de trabajo financieros digitales de las empresas austriacas",[],"featuredLink",{"url":1625,"_uid":1633,"title":1634,"megaMenu":1635,"component":1181},{"id":1626,"url":8,"linktype":112,"fieldtype":20,"cached_url":1627,"prep":56,"story":1628},"e5b88a74-94ef-4f08-9157-cd766a0be76c","fr/resources",{"name":1629,"id":1630,"uuid":1626,"slug":1631,"url":1632,"full_slug":1627,"_stopResolving":56},"Resources 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conformité","Conformité sans compromis. Éliminez le risque de non-conformité. Automatisez chaque facture.\n\n",{"url":1658,"_uid":1665,"image":1666,"title":1668,"component":106,"description":1669},{"id":1659,"url":8,"linktype":112,"fieldtype":20,"cached_url":1660,"prep":56,"story":1661},"93009d22-0733-4b93-a83d-9cb6787d6429","fr/resources/blog",{"name":1662,"id":1663,"uuid":1659,"slug":1662,"url":1664,"full_slug":1660,"_stopResolving":56},"blog",627840826,"resources/blog/","224ab465-7ae8-4444-9fcc-449140153de0",{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":1667},{},"Blog","Restez informé des dernières analyses, mises à jour et conseils de Banqup pour vous aider à rationaliser les finances de votre entreprise.",{"url":1671,"_uid":1679,"image":1680,"title":1682,"component":106,"description":1683},{"id":1672,"url":8,"linktype":112,"fieldtype":20,"cached_url":1673,"prep":56,"story":1674},"b6e1a58c-251d-4228-a52b-b1be2bdc9bed","fr/resources/actualites",{"name":1675,"id":1676,"uuid":1672,"slug":1677,"url":1678,"full_slug":1673,"_stopResolving":56},"News",627841874,"news","resources/news/","15534395-decd-4fa0-ba51-0c02bf3c53c4",{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":1681},{},"Actualités","Obtenez les dernières actualités et annonces Banqup",{"url":1685,"_uid":1693,"image":1694,"title":1696,"component":106,"description":1697},{"id":1686,"url":8,"linktype":112,"fieldtype":20,"cached_url":1687,"prep":56,"story":1688},"653824fb-4b4f-42d9-ab22-38454348dc3c","fr/resources/webinars",{"name":1689,"id":1690,"uuid":1686,"slug":1691,"url":1692,"full_slug":1687,"_stopResolving":56},"Webinars",85199283064511,"webinars","resources/webinars/","d7d28922-2e33-412e-81e2-1a4897235657",{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":1695},{},"Webinaires","Des webinaires riches en insights conçus pour aider les entreprises à gérer plus efficacement leurs processus de facturation et administratifs avec la solution Banqup.",{"url":1699,"_uid":1707,"image":1708,"title":1703,"component":106,"description":1710},{"id":1700,"url":8,"linktype":112,"fieldtype":20,"cached_url":1701,"prep":56,"story":1702},"349bc637-6fdb-4491-9761-777a7f2e23b7","fr/resources/guides",{"name":1703,"id":1704,"uuid":1700,"slug":1705,"url":1706,"full_slug":1701,"_stopResolving":56},"Guides",627854993,"guides","resources/guides/","f1dc6619-a40b-49a2-8918-1c54fbeb7a55",{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":1709},{},"Simplifiez votre gestion administrative et restez en conformité sans effort grâce à nos guides Banqup.",{"url":1712,"_uid":1720,"image":1721,"title":1723,"component":106,"description":1724},{"id":1713,"url":8,"linktype":112,"fieldtype":20,"cached_url":1714,"prep":56,"story":1715},"ec320d12-6a82-4327-86fb-10a5c3e96474","fr/resources/testimonials",{"name":1716,"id":1717,"uuid":1713,"slug":1718,"url":1719,"full_slug":1714,"_stopResolving":56},"Testimonials",627850922,"testimonials","resources/testimonials/","9a3ad7ec-0256-47ea-bb04-2f1743858f3a",{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":1722},{},"Témoignages","Découvrez ce que nos clients disent de leur collaboration avec nous et comment nous les avons aidés à atteindre leurs objectifs.","Ressources associées",[1727],{"_uid":1728,"link":1729,"button":2311,"component":1623},"6da6ac4b-75ea-4952-8683-2ee603129382",[1730,2107],{"name":1731,"created_at":1732,"published_at":1733,"updated_at":1734,"id":1735,"uuid":1736,"content":1737,"slug":2080,"full_slug":2081,"sort_by_date":2082,"position":2083,"tag_list":2084,"is_startpage":17,"parent_id":2085,"meta_data":65,"group_id":2086,"first_published_at":2087,"release_id":65,"lang":515,"path":65,"alternates":2088,"default_full_slug":2094,"translated_slugs":2095,"_stopResolving":56},"Still struggling with Peppol? 5 Tips to turn e-invoicing into a time-saver","2026-07-09T14:16:29.435Z","2026-07-13T14:24:41.487Z","2026-08-24T09:16:39.263Z",196267988780663,"b4b9fdcb-4a81-4e08-b7ed-86dbafbdddbd",{"seo":1738,"_uid":1742,"body":1743,"image":1995,"theme":8,"title":1999,"related":2000,"summary":2001,"category":2072,"component":2075,"createdOn":2076,"description":2077,"relatedCountries":2078,"transparentNavigation":17,"excludeFromRelatedList":17},{"_uid":1739,"title":1740,"plugin":34,"description":1741},"4edd8008-f041-4f85-9256-87d3470a8632","5 conseils pour faire de la facturation électronique un gain de temps","Marre de ressaisir manuellement vos données de facturation encore et encore ? Découvrez pourquoi la facturation électronique via Peppol ralentit les PME belges et comment Banqup vous fait gagner du temps.","16c8f428-1f4d-4de1-906e-92744ad46fec",[1744,1889,1916,1985],{"_uid":1745,"text":1746,"component":506,"background":49},"44fb936c-0f39-466f-9849-631eab313300",{"type":51,"content":1747},[1748,1757,1762,1767,1772,1780,1788,1807,1812,1817,1822,1827,1832,1837,1842,1847,1852,1857,1862,1867,1869,1874,1879,1884],{"type":54,"attrs":1749,"content":1750},{"textAlign":65},[1751],{"text":1752,"type":69,"marks":1753},"La facturation électronique B2B obligatoire via le réseau Peppol est officiellement en vigueur en Belgique depuis le 1er janvier 2026. Les périodes de grâce et de tolérance initiales sont bel et bien derrière nous, et des amendes pour non-conformité sont désormais activement appliquées. Pourtant, le sentiment général des chefs d'entreprise belges reste particulièrement mitigé.",[1754,1756],{"type":1402,"attrs":1755},{"color":1404},{"type":72},{"type":54,"attrs":1758,"content":1759},{"textAlign":65},[1760],{"text":1761,"type":69},"Une récente étude de marché menée auprès des PME belges met en lumière une réalité frustrante : la promesse d'une simplification administrative s'est transformée en un casse-tête logistique pour beaucoup. À peine la moitié des entreprises interrogées déclarent constater un réel gain de temps, tandis qu'une part importante estime que cette obligation a alourdi la charge administrative plutôt que de l'alléger. Pour de nombreux entrepreneurs, la gestion administrative et financière semblait tout simplement plus facile avant l'entrée en vigueur de cette obligation.",{"type":54,"attrs":1763,"content":1764},{"textAlign":65},[1765],{"text":1766,"type":69},"Comment une initiative conçue pour optimiser les flux de travail des entreprises a-t-elle pu causer autant de frictions ? Plus important encore, comment pouvez-vous adapter votre entreprise pour vous assurer d'être du côté des gagnants en matière d'efficacité ?",{"type":62,"attrs":1768,"content":1769},{"level":696,"textAlign":65},[1770],{"text":1771,"type":69},"Le piège de l'inscription de dernière minute",{"type":54,"attrs":1773,"content":1774},{"textAlign":65},[1775],{"text":1776,"type":69,"marks":1777},"La cause principale de cette frustration généralisée réside dans le calendrier d'adoption. Une nette majorité d'entreprises belges a attendu les derniers mois, voire l'après-date limite, pour s'enregistrer sur le réseau Peppol.",[1778],{"type":1402,"attrs":1779},{"color":1404},{"type":54,"attrs":1781,"content":1782},{"textAlign":65},[1783],{"text":1784,"type":69,"marks":1785},"Cette ruée de dernière minute a provoqué une vague massive d'entreprises se tournant vers l'outil le plus proche, gratuit ou autonome, simplement pour rester en conformité avec la loi. Malheureusement, ces systèmes basiques ont rarement été choisis dans une optique d'intégration opérationnelle.",[1786],{"type":1402,"attrs":1787},{"color":1404},{"type":54,"attrs":1789,"content":1790},{"textAlign":65},[1791,1796,1802],{"text":1792,"type":69,"marks":1793},"Résultat : des milliers d'indépendants et de chefs d'entreprise se trouvent aujourd'hui piégés dans ",[1794],{"type":1402,"attrs":1795},{"color":1404},{"text":1797,"type":69,"marks":1798},"une boucle frustrante de double saisie",[1799,1801],{"type":1402,"attrs":1800},{"color":1404},{"type":72},{"text":1803,"type":69,"marks":1804},". Ils encodent une première fois une facture dans leur outil Peppol basique pour l'envoyer légalement à un client B2B, puis la saisissent manuellement une seconde fois dans leur logiciel comptable ou ERP parce que les deux systèmes ne communiquent pas entre eux. Avec des flux de travail aussi fragmentés, il n'est pas surprenant que les taux d'erreur augmentent et que l'efficacité promise soit introuvable.",[1805],{"type":1402,"attrs":1806},{"color":1404},{"type":62,"attrs":1808,"content":1809},{"level":696,"textAlign":65},[1810],{"text":1811,"type":69},"5 conseils pour utiliser Peppol plus efficacement",{"type":54,"attrs":1813,"content":1814},{"textAlign":65},[1815],{"text":1816,"type":69},"Peppol n'est pas le problème ; c'est le manque d'intégration qui l'est. Voici 5 conseils concrets pour reprendre le contrôle et faire en sorte que la facturation électronique fonctionne enfin pour votre entreprise.",{"type":62,"attrs":1818,"content":1819},{"level":64,"textAlign":65},[1820],{"text":1821,"type":69},"Conseil 1 : Fini la double saisie manuelle (choisissez un logiciel compatible)",{"type":54,"attrs":1823,"content":1824},{"textAlign":65},[1825],{"text":1826,"type":69},"Le plus grand défi de la mise en œuvre de Peppol en Belgique est la fragmentation des logiciels. Arrêtez d'utiliser des applications isolées et autonomes. Choisissez plutôt une solution qui sert de passerelle transparente entre vos outils de facturation, votre CRM et votre logiciel ERP. Lorsque les données circulent automatiquement entre vos systèmes, vous éliminez complètement le besoin de double saisie manuelle et réduisez le risque d'erreur humaine à zéro.",{"type":62,"attrs":1828,"content":1829},{"level":64,"textAlign":65},[1830],{"text":1831,"type":69},"Conseil 2 : Automatisez la collaboration avec votre comptable",{"type":54,"attrs":1833,"content":1834},{"textAlign":65},[1835],{"text":1836,"type":69},"Au lieu de perdre des jours à rassembler vos factures et reçus à la fin de chaque trimestre, vous pouvez automatiser l'ensemble de ce flux de travail. Une plateforme de facturation électronique connectée offre à votre comptable un accès sécurisé et en temps réel à une archive numérique. Vos livres de comptes restent ainsi constamment à jour, ce qui libère du temps pour votre conseiller financier afin qu'il vous propose un accompagnement stratégique proactif plutôt que de courir après les documents.",{"type":62,"attrs":1838,"content":1839},{"level":64,"textAlign":65},[1840],{"text":1841,"type":69},"Conseil 3 : Utilisez une passerelle Peppol intelligente pour la validation et le suivi des erreurs",{"type":54,"attrs":1843,"content":1844},{"textAlign":65},[1845],{"text":1846,"type":69},"De nombreuses PME sont confrontées à des messages d'erreur techniques cryptiques ou à des factures \"invisibles\" qui semblent disparaître dans le réseau. Une passerelle avancée valide automatiquement vos documents selon les normes officielles de formatage UBL/XML avant leur envoi. De plus, grâce aux réponses aux messages de facture (IMR), vous bénéficiez d'un \"accusé de réception\" numérique qui vous permet de savoir exactement quand votre transaction a été reçue avec succès.",{"type":62,"attrs":1848,"content":1849},{"level":64,"textAlign":65},[1850],{"text":1851,"type":69},"Conseil 4 : Protégez votre back-end contre la fraude à la facturation",{"type":54,"attrs":1853,"content":1854},{"textAlign":65},[1855],{"text":1856,"type":69},"La fraude aux factures numériques est en hausse. Une plateforme intégrée effectue des contrôles de conformité automatiques en arrière-plan en vérifiant les numéros de TVA et de la BCE (Banque-Carrefour des Entreprises) de vos partenaires commerciaux. Cela protège votre entreprise des factures fantômes et garantit que votre administration respecte les réglementations strictes sans que vous n'ayez à lever le petit doigt.",{"type":62,"attrs":1858,"content":1859},{"level":64,"textAlign":65},[1860],{"text":1861,"type":69},"Conseil 5 : Associez votre compte bancaire pour un rapprochement direct",{"type":54,"attrs":1863,"content":1864},{"textAlign":65},[1865],{"text":1866,"type":69},"Une véritable tranquillité d'esprit administrative s'obtient lorsque votre hub de facturation se connecte directement à vos comptes financiers. Cela permet de faire correspondre automatiquement les transactions entrantes et sortantes avec les factures ouvertes. Vous bénéficiez ainsi d'une vision limpide et en temps réel de votre fonds de roulement, tout en gérant vos relances de paiement en pilote automatique.",{"type":54,"attrs":1868},{"textAlign":65},{"type":62,"attrs":1870,"content":1871},{"level":696,"textAlign":65},[1872],{"text":1873,"type":69},"Conclusion : Choisir l’efficacité plutôt que la simple conformité",{"type":54,"attrs":1875,"content":1876},{"textAlign":65},[1877],{"text":1878,"type":69},"Le marché a évolué, et la facturation électronique structurée via Peppol est là pour rester. Cependant, l'infrastructure logicielle que vous construisez autour d'elle détermine si elle agira comme un goulot d'étranglement opérationnel ou comme un moteur d'efficacité pour votre entreprise. Les entreprises qui s'accrochent à des outils basiques et déconnectés continueront de perdre des heures précieuses en corrections manuelles.",{"type":54,"attrs":1880,"content":1881},{"textAlign":65},[1882],{"text":1883,"type":69},"Naviguer dans ce paysage avec un écosystème intégré vous permet de débloquer les véritables avantages de cette obligation : moins de paperasse, des paiements plus rapides, une sécurité solide contre la fraude et un flux de travail fluide. Cela nécessite un choix délibéré dans vos outils numériques, mais l'investissement est immédiatement rentabilisé dans la monnaie exacte promise dès le premier jour par la facturation électronique : le temps.",{"type":54,"attrs":1885,"content":1886},{"textAlign":65},[1887],{"text":1888,"type":69},"Chez Banqup, nous pensons que votre temps est mieux investi dans ce que vous faites de mieux : diriger et développer votre entreprise. L'administration financière doit vous soutenir, pas vous ralentir. C'est exactement pour cela que nous avons conçu notre plateforme en gardant à l'esprit ces intégrations essentielles. En agissant comme une passerelle transparente entre vos flux de travail quotidiens, votre comptable et le réseau Peppol, Banqup s'occupe de la complexité technique en arrière-plan afin que vous puissiez bénéficier d'une administration qui se gère pratiquement toute seule.",{"_uid":1890,"align":1380,"image":1891,"theme":548,"buttons":1893,"columns":561,"heading":1905,"padding":1384,"tagline":8,"component":1385,"variation":1906,"background":1907,"headingTag":1908,"description":1909,"invertTextColor":17},"7998de9e-a1e2-49c9-a904-550cd2adb13f",{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":1892},{},[1894,1899],{"_uid":1895,"link":1896,"size":8,"title":1898,"variant":8,"component":577,"arrowRight":17},"b06c89d4-e3eb-4db4-819f-67bfedb7e79e",{"id":1110,"url":8,"target":598,"linktype":112,"fieldtype":20,"cached_url":1111,"prep":56,"story":1897},{"name":1113,"id":1114,"uuid":1110,"slug":1115,"url":1116,"translated_name":1117,"full_slug":1111,"_stopResolving":56},"Découvrez nos fonctionnalités",{"_uid":1900,"link":1901,"size":8,"title":1904,"variant":8,"component":577},"5a19219e-3cf1-46d3-8097-06fa064b83ed",{"id":1902,"url":8,"target":598,"linktype":112,"fieldtype":20,"cached_url":1903,"prep":56},"5ec4f8a8-cb0a-46e7-b73a-519e75510a2d","/fr/home","Commencer avec Banqup","Du fardeau à l’avantage","inside-grid","primary-50","h2",{"type":51,"content":1910},[1911],{"type":54,"attrs":1912,"content":1913},{"textAlign":65},[1914],{"text":1915,"type":69},"Prêt à transformer l’administration de votre entreprise ? Transformez cette obligation légale en un avantage opérationnel rationalisé dès aujourd’hui.",{"_uid":1917,"theme":8,"buttons":1918,"heading":1919,"tagline":8,"component":1920,"questions":1921,"background":49,"spacingTop":8,"description":1978,"spacingBottom":8,"hideBackgroundShapes":17},"b8fad7dd-5a42-48f6-b5b8-5ec9598840c9",[],"FAQ","faq",[1922,1936,1949],{"_uid":1923,"title":1924,"answer":1925,"component":1935},"3f50e753-063a-48bc-bccc-d36ee86830bd","Quelles sont les difficultés les plus courantes et les plus grands défis liés à la mise en œuvre de Peppol en Belgique ?",{"type":51,"content":1926},[1927],{"type":54,"attrs":1928,"content":1929},{"textAlign":65},[1930],{"text":1931,"type":69,"marks":1932},"Les principaux points de friction sont les systèmes logiciels déconnectés (des outils qui ne communiquent pas entre eux) et le risque de factures oubliées, puisque les factures électroniques arrivent directement dans le logiciel plutôt que dans une boîte de réception d'e-mails. La correction manuelle des fichiers UBL/XML défectueux ajoute également une charge administrative importante pour les entreprises qui ne disposent pas d'une validation automatisée.",[1933],{"type":1402,"attrs":1934},{"color":1404},"question",{"_uid":1937,"title":1938,"answer":1939,"component":1935},"4b1b498f-7e7d-4a80-a3df-c7bb4aaad75b","Quelles solutions logicielles aident à résoudre les problèmes Peppol, et qu'est-ce qui est compatible avec ma comptabilité ?",{"type":51,"content":1940},[1941],{"type":54,"attrs":1942,"content":1943},{"textAlign":65},[1944],{"text":1945,"type":69,"marks":1946},"Les plateformes intégrées comme Banqup résolvent directement ces problèmes. Banqup est un point d'accès Peppol agréé qui fonctionne avec presque tous les logiciels. Cela signifie qu'il se connecte de manière fluide avec la quasi-totalité des logiciels de comptabilité et de gestion d'entreprise populaires utilisés en Belgique. ",[1947],{"type":1402,"attrs":1948},{"color":1404},{"_uid":1950,"title":1951,"answer":1952,"component":1935},"befd64b1-4592-481c-bb97-d1676421cd77","Comment comprendre les messages d'erreur Peppol et quels sont les meilleurs services de validation ?",{"type":51,"content":1953},[1954,1962,1970],{"type":54,"attrs":1955,"content":1956},{"textAlign":65},[1957],{"text":1958,"type":69,"marks":1959},"La plupart des messages d'erreur Peppol courants sont dus à des structures de fichiers incorrectes, des écarts de calcul ou des données obligatoires manquantes, comme un numéro de TVA invalide.",[1960],{"type":1402,"attrs":1961},{"color":1404},{"type":54,"attrs":1963,"content":1964},{"textAlign":65},[1965],{"text":1966,"type":69,"marks":1967},"La meilleure solution consiste à utiliser un service doté d'un logiciel de validation intégré, tel que Banqup. Banqup vérifie automatiquement vos factures à l'avance, détecte ces problèmes rapidement et traduit les erreurs techniques en étapes claires et exploitables afin que vous puissiez les corriger instantanément.",[1968],{"type":1402,"attrs":1969},{"color":1404},{"type":54,"attrs":1971,"content":1972},{"textAlign":65},[1973],{"text":1974,"type":69,"marks":1975},"Si jamais vous rencontrez une erreur technique complexe qui ne semble pas claire, prenez simplement une capture d'écran ou copiez le texte et collez-le dans notre chatbot de support. Le robot traduira instantanément le jargon technique en un langage simple et compréhensible.",[1976],{"type":1402,"attrs":1977},{"color":1404},{"type":51,"content":1979},[1980],{"type":54,"attrs":1981,"content":1982},{"textAlign":65},[1983],{"text":1984,"type":69},"Des questions ? Nous avons des réponses claires et simples pour vous aider à démarrer avec Banqup.",{"_uid":1986,"cards":1987,"buttons":1991,"heading":1581,"tagline":8,"component":1582,"background":49,"description":1992},"57d54b69-8880-4ca2-806f-e8f8b2b353c8",[1988,1989,1990],"b20733ac-50aa-42d5-822b-7ce56bbc8e3f","ad0080e2-4a87-4bd8-9cee-d635641e1ba2","383ae459-7e7f-422b-9734-384ee20a5d9a",[],{"type":51,"content":1993},[1994],{"type":54},{"id":1996,"alt":8,"name":8,"focus":8,"title":8,"source":8,"filename":1997,"copyright":8,"fieldtype":15,"meta_data":1998,"is_external_url":17},196275582338149,"https://a.storyblok.com/f/318078/6016x4016/f4facfc530/blog-cardbanner-save-time-with-e-invoicing.png",{},"Encore en difficulté avec Peppol ? 5 conseils pour transformer la facturation électronique en un gain de temps",[],{"type":51,"content":2002},[2003,2012],{"type":54,"attrs":2004,"content":2005},{"textAlign":65},[2006,2010],{"text":2007,"type":69,"marks":2008},"La facturation électronique obligatoire via Peppol en Belgique (depuis 2026)",[2009],{"type":72},{"text":2011,"type":69}," cause des maux de tête administratifs en raison de logiciels non intégrés qui imposent une double saisie manuelle. Banqup résout ce problème grâce à 5 conseils d'efficacité :",{"type":2013,"attrs":2014,"content":2016},"ordered_list",{"order":2015},1,[2017,2028,2039,2050,2061],{"type":95,"content":2018},[2019],{"type":54,"attrs":2020,"content":2021},{"textAlign":65},[2022,2026],{"text":2023,"type":69,"marks":2024},"Intégrez vos logiciels",[2025],{"type":72},{"text":2027,"type":69}," pour éliminer la double saisie manuelle des données.",{"type":95,"content":2029},[2030],{"type":54,"attrs":2031,"content":2032},{"textAlign":65},[2033,2037],{"text":2034,"type":69,"marks":2035},"Automatisez la collaboration",[2036],{"type":72},{"text":2038,"type":69}," en partageant des archives numériques en temps réel avec votre comptable.",{"type":95,"content":2040},[2041],{"type":54,"attrs":2042,"content":2043},{"textAlign":65},[2044,2048],{"text":2045,"type":69,"marks":2046},"Utilisez une passerelle intelligente",[2047],{"type":72},{"text":2049,"type":69}," pour valider le formatage et suivre les accusés de réception.",{"type":95,"content":2051},[2052],{"type":54,"attrs":2053,"content":2054},{"textAlign":65},[2055,2059],{"text":2056,"type":69,"marks":2057},"Évitez la fraude",[2058],{"type":72},{"text":2060,"type":69}," grâce à des contrôles automatisés de la TVA et de la conformité des partenaires.",{"type":95,"content":2062},[2063],{"type":54,"attrs":2064,"content":2065},{"textAlign":65},[2066,2070],{"text":2067,"type":69,"marks":2068},"Associez vos comptes bancaires",[2069],{"type":72},{"text":2071,"type":69}," pour un rapprochement automatique des paiements.",[2073,2074,1595],"compliance","peppol","blogPage","2026-07-13 00:00","Des études de marché récentes montrent que de nombreux chefs d'entreprise belges perçoivent la facturation électronique obligatoire comme une perte de temps. Découvrez pourquoi des configurations logicielles précipitées obligent les entrepreneurs à ressaisir manuellement les données, et comment Banqup transforme cette obligation légale en un avantage automatisé et un gain de temps.",[2079],"Belgium","5-tips-to-turn-e-invoicing-into-a-time-saver","fr/resources/blog/5-conseils-pour-transformer-la-facturation-electronique-en-un-gain-de-temps","2026-07-13",-4660,[],627731915,"19999dde-5c00-4545-b9a9-120b009246d3","2026-07-13T00:00:00.000Z",[2089],{"id":2090,"name":2091,"slug":2092,"published":56,"full_slug":2093,"is_folder":17,"parent_id":2085},178928846856955,"No more manual guesswork: 5 reasons to switch to automatic reconciliation","5-reasons-why-you-should-do-automatic-reconciliation","resources/blog/5-reasons-why-you-should-do-automatic-reconciliation","resources/blog/5-tips-to-turn-e-invoicing-into-a-time-saver",[2096,2099,2101,2104],{"path":2097,"name":2098,"lang":522,"published":56},"resources/blog/5-tips-om-van-e-facturatie-een-tijdsbesparing-te-maken","Nog steeds moeite met Peppol? 5 tips om van e-facturatie een tijdsbesparing te maken",{"path":2100,"name":1999,"lang":515,"published":56},"resources/blog/5-conseils-pour-transformer-la-facturation-electronique-en-un-gain-de-temps",{"path":2102,"name":2103,"lang":527,"published":56},"informationen/blog/5-tipps-wie-sie-die-elektronische-rechnungsstellung-in-eine-echte-zeitersparnis-verwandeln","Immer noch Probleme mit Peppol? 5 Tipps, wie Sie die elektronische Rechnungsstellung in eine echte Zeitersparnis verwandeln",{"path":2105,"name":2106,"lang":531,"published":56},"resources/blog/5-consejos-facturacion-electronica-ahorro-tiempo","¿Sigue teniendo dificultades con Peppol? 5 consejos para convertir la facturación electrónica en un ahorro de tiempo",{"name":2108,"created_at":2109,"published_at":2110,"updated_at":2111,"id":2112,"uuid":2113,"content":2114,"slug":2285,"full_slug":2286,"sort_by_date":65,"position":2287,"tag_list":2288,"is_startpage":17,"parent_id":1604,"meta_data":65,"group_id":2289,"first_published_at":2290,"release_id":65,"lang":515,"path":65,"alternates":2291,"default_full_slug":2297,"translated_slugs":2298,"_stopResolving":56},"Banqup SA is now a certified Qualified Trust Service Provider","2026-07-09T13:45:13.149Z","2026-07-14T07:14:59.776Z","2026-08-24T09:19:58.625Z",196260303535985,"ee865b64-00d2-44d1-a499-6a5df1cc7eed",{"seo":2115,"_uid":2119,"body":2120,"image":2276,"theme":8,"title":2117,"author":2280,"related":2281,"category":2282,"component":1597,"description":2283,"relatedCountries":2284,"transparentNavigation":17,"excludeFromRelatedList":17},{"_uid":2116,"title":2117,"plugin":34,"description":2118},"cf5078c1-7595-4e41-9596-f44ba1016df5","Banqup SA est désormais un prestataire de services de confiance qualifié certifié","Banqup SA est officiellement inscrit en tant que prestataire de services de confiance qualifié (QTSP) selon le règlement eIDAS. Découvrez ce que cela signifie pour vos signatures et cachets électroniques.","c58ecc97-6b8c-4ee8-ae39-a491f987e0cc",[2121,2130],{"_uid":2122,"align":8,"image":2123,"theme":8,"buttons":2125,"columns":650,"heading":2117,"tagline":8,"component":1385,"variation":1386,"background":49,"headingTag":1908,"spacingTop":8,"description":2126,"spacingBottom":8,"hideBackgroundShapes":17},"2f075612-5d7f-4f1d-884d-a21c5555a4f9",{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":2124},{},[],{"type":51,"content":2127},[2128],{"type":54,"attrs":2129},{"textAlign":65},{"_uid":2131,"text":2132,"theme":8,"component":506,"background":49},"43ee7c87-e3a8-480f-a27f-4f19bc73ba89",{"type":51,"content":2133},[2134,2143,2151,2153,2160,2165,2170,2178,2244,2246,2251,2256,2261,2266],{"type":54,"attrs":2135,"content":2136},{"textAlign":65},[2137],{"text":2138,"type":69,"marks":2139},"Banqup SA est officiellement inscrit sur la liste de confiance belge en tant que prestataire de services de confiance qualifié (QTSP), proposant quatre services de confiance certifiés selon le règlement eIDAS.",[2140],{"type":1402,"attrs":2141},{"color":2142},"#222222",{"type":54,"attrs":2144,"content":2145},{"textAlign":65},[2146],{"text":2147,"type":69,"marks":2148},"C’est une étape importante pour Banqup ainsi que pour les entreprises et organisations qui s’appuient chaque jour sur sa plateforme. Cela signifie que les signatures électroniques, les cachets et les certificats qui les alimentent peuvent tous provenir d’une source unique, réglementée et reconnue par l’UE.",[2149],{"type":1402,"attrs":2150},{"color":2142},{"type":54,"attrs":2152},{"textAlign":65},{"type":62,"attrs":2154,"content":2155},{"level":696,"textAlign":65},[2156],{"text":2157,"type":69,"marks":2158},"Ce que signifie concrètement être un QTSP",[2159],{"type":72},{"type":54,"attrs":2161,"content":2162},{"textAlign":65},[2163],{"text":2164,"type":69},"Le règlement eIDAS crée un cadre juridique clair pour les transactions électroniques dans tous les États membres de l’UE. Au sommet de ce cadre se trouvent les prestataires de services de confiance qualifiés, des organisations qui ont fait l’objet d’évaluations de conformité indépendantes et ont été formellement reconnues par leur autorité de contrôle nationale.",{"type":54,"attrs":2166,"content":2167},{"textAlign":65},[2168],{"text":2169,"type":69},"En Belgique, cette autorité est le SPF Économie. L’inscription sur la liste de confiance belge ne relève pas de l’auto-déclaration. Elle nécessite de réussir un audit indépendant réalisé par un organisme d’évaluation de la conformité accrédité, puis de renouveler cet audit au moins tous les 2 ans pour maintenir ce statut.",{"type":54,"attrs":2171,"content":2172},{"textAlign":65},[2173],{"text":2174,"type":69,"marks":2175},"Banqup SA a mené à bien ce processus. Quatre services sont désormais certifiés, notamment :",[2176],{"type":1402,"attrs":2177},{"color":2142},{"type":92,"content":2179},[2180,2196,2212,2228],{"type":95,"content":2181},[2182],{"type":54,"attrs":2183,"content":2184},{"textAlign":65},[2185,2191],{"text":2186,"type":69,"marks":2187},"QCert for ESig ",[2188,2190],{"type":1402,"attrs":2189},{"color":2142},{"type":72},{"text":2192,"type":69,"marks":2193},"délivre des certificats qualifiés de signature électronique aux particuliers. Ces certificats soutiennent les signatures électroniques qualifiées (SEQ), qui ont la même valeur juridique qu’une signature manuscrite en vertu du droit de l’UE. Elles sont admises en justice et légalement valables dans les 27 États membres.",[2194],{"type":1402,"attrs":2195},{"color":2142},{"type":95,"content":2197},[2198],{"type":54,"attrs":2199,"content":2200},{"textAlign":65},[2201,2207],{"text":2202,"type":69,"marks":2203},"QCert for ESeal ",[2204,2206],{"type":1402,"attrs":2205},{"color":2142},{"type":72},{"text":2208,"type":69,"marks":2209},"fait de même pour les organisations. Au lieu de lier un certificat à une personne physique, il le lie à une personne morale. Lorsqu’une entreprise appose son cachet sur un document avec un certificat délivré dans le cadre de ce service, cela prouve que le document provient de cette organisation et n’a pas été modifié depuis.",[2210],{"type":1402,"attrs":2211},{"color":2142},{"type":95,"content":2213},[2214],{"type":54,"attrs":2215,"content":2216},{"textAlign":65},[2217,2223],{"text":2218,"type":69,"marks":2219},"QRemManage for QSigCD ",[2220,2222],{"type":1402,"attrs":2221},{"color":2142},{"type":72},{"text":2224,"type":69,"marks":2225},"gère l’infrastructure distante qui rend possible la signature individuelle sans carte à puce physique. La clé privée du signataire réside dans un module matériel de sécurité (HSM) sécurisé et hébergé dans le cloud. Lorsqu’une personne signe, elle s’authentifie à distance, la signature s’effectue au sein du HSM et la clé ne le quitte jamais. Banqup gère ce dispositif : son approvisionnement, son maintien en activité et son déclassement le moment venu.",[2226],{"type":1402,"attrs":2227},{"color":2142},{"type":95,"content":2229},[2230],{"type":54,"attrs":2231,"content":2232},{"textAlign":65},[2233,2239],{"text":2234,"type":69,"marks":2235},"QRemManage for QSealCD",[2236,2238],{"type":1402,"attrs":2237},{"color":2142},{"type":72},{"text":2240,"type":69,"marks":2241}," est le même service, mais pour les cachets d’organisation. Il permet aux entreprises d’apposer des cachets sur des documents à grande échelle via une API, sans matériel sur site. Un système ERP peut déclencher automatiquement le cachetage de milliers de factures. La clé de cachetage reste dans le HSM géré par Banqup, et chaque opération est contrôlée par l’organisation.",[2242],{"type":1402,"attrs":2243},{"color":2142},{"type":54,"attrs":2245},{"textAlign":65},{"type":62,"attrs":2247,"content":2248},{"level":696,"textAlign":65},[2249],{"text":2250,"type":69},"Pourquoi cela compte pour les entreprises utilisant Banqup",{"type":54,"attrs":2252,"content":2253},{"textAlign":65},[2254],{"text":2255,"type":69},"Si vous utilisez Banqup pour envoyer des factures électroniques, gérer des documents ou traiter des paiements, la confiance est déjà intégrée à vos activités. La certification QTSP rend cette confiance officielle et légalement reconnue dans toute l’UE. ",{"type":54,"attrs":2257,"content":2258},{"textAlign":65},[2259],{"text":2260,"type":69},"Cela signifie que l’infrastructure qualifiée fait déjà partie de la plateforme que vous utilisez. Et cela signifie que lorsque les réglementations se durciront, comme c’est le cas avec l’entrée en vigueur complète d’eIDAS 2.0, Banqup sera déjà positionné pour vous maintenir en conformité.",{"type":54,"attrs":2262,"content":2263},{"textAlign":65},[2264],{"text":2265,"type":69},"Pour les comptables qui gèrent les documents des clients, pour les entreprises qui échangent des contrats, pour les équipes financières qui cachettent des volumes importants de factures : la couche qualifiée est là, certifiée et prête. Plus d’informations à ce sujet très bientôt.",{"type":1428,"content":2267},[2268],{"type":54,"attrs":2269,"content":2270},{"textAlign":65},[2271],{"text":2272,"type":69,"marks":2273},"« En fournissant des signatures électroniques qualifiées (SEQ) et des cachets électroniques qualifiés (CEQ) à distance sous eIDAS 2, Banqup offre aux organisations une confiance reconnue juridiquement dans les 27 États membres de l’UE. » – Hans Boone, Banqup Trust Services",[2274],{"type":1402,"attrs":2275},{"color":2142},{"id":2277,"alt":8,"name":8,"focus":8,"title":8,"source":8,"filename":2278,"copyright":8,"fieldtype":15,"meta_data":2279,"is_external_url":17},196260478181357,"https://a.storyblok.com/f/318078/6016x4016/956db9fa22/blog-cardbanner-qtsp.png",{},[],[],[1595,1596],"Banqup SA est officiellement inscrit sur la liste de confiance belge en tant que prestataire de services de confiance qualifié (QTSP), proposant quatre services de confiance certifiés selon le règlement eIDAS. 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Découvrez notre nouvelle identité visuelle, la signification de notre plateforme aux codes couleur spécifiques, et notre engagement renouvelé à améliorer votre expérience client.",[2383,2390],{"_uid":2122,"align":8,"image":2384,"theme":8,"buttons":2386,"columns":650,"heading":2380,"tagline":8,"component":1385,"variation":1386,"background":49,"headingTag":1908,"spacingTop":8,"description":2387,"spacingBottom":8,"hideBackgroundShapes":17},{"id":65,"alt":65,"name":8,"focus":65,"title":65,"source":65,"filename":8,"copyright":65,"fieldtype":15,"meta_data":2385},{},[],{"type":51,"content":2388},[2389],{"type":54},{"_uid":2131,"text":2391,"theme":8,"component":506,"background":49},{"type":51,"content":2392},[2393,2398,2405,2414,2419,2424,2429,2434,2439,2444,2449,2463,2477,2490,2504,2509,2514,2519,2524,2529,2534,2539,2544],{"type":54,"attrs":2394,"content":2395},{"textAlign":65},[2396],{"text":2397,"type":69},"Le changement est une étape inévitable de l’évolution. 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Nous avons lu vos avis, suivi vos tickets d’assistance et écouté attentivement vos frustrations concernant la rapidité de la plateforme, sa stabilité et le support client.",{"type":54,"attrs":2430,"content":2431},{"textAlign":65},[2432],{"text":2433,"type":69},"Nous ne lançons pas ce nouveau look pour célébrer ou pour masquer ces défis. Nous l’introduisons comme un tournant. Pour chacun des membres de l’équipe Banqup, cette évolution visuelle représente un engagement renouvelé et concret à faire mieux.",{"type":62,"attrs":2435,"content":2436},{"level":696,"textAlign":65},[2437],{"text":2438,"type":69},"La signification derrière le design",{"type":54,"attrs":2440,"content":2441},{"textAlign":65},[2442],{"text":2443,"type":69},"Chaque nouvel élément que nous avons introduit a été choisi pour apporter de la clarté dans votre gestion administrative quotidienne.",{"type":54,"attrs":2445,"content":2446},{"textAlign":65},[2447],{"text":2448,"type":69},"Afin de rendre notre plateforme plus intuitive, nous avons introduit des couleurs distinctes et fonctionnelles pour les quatre piliers de notre écosystème. 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Plutôt que de continuer à s'appuyer sur des déclarations mensuelles rétrospectives de registres, l'État mettra en œuvre un modèle de clearance en temps réel fondé sur le contrôle continu des transactions (CTC). Dans cette architecture, les factures commerciales doivent être soumises à la NRA, validées et enregistrées par celle-ci avant de pouvoir être considérées comme légalement émises.",[3346],{"type":1402,"attrs":3347},{"color":1404},{"type":54,"attrs":3349,"content":3350},{"textAlign":65},[3351,3356,3374],{"text":3352,"type":69,"marks":3353},"Ce changement de politique stratégique s'attaque directement à la fuite de TVA domestique et à l'évasion fiscale agressive. 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La stratégie fiscale numérique de la Bulgarie réunit deux piliers complémentaires :",[3377],{"type":1402,"attrs":3378},{"color":1404},{"type":2013,"attrs":3380,"content":3381},{"order":2015},[3382,3414],{"type":95,"content":3383},[3384],{"type":54,"attrs":3385,"content":3386},{"textAlign":65},[3387,3392,3398,3403,3409],{"text":3388,"type":69,"marks":3389},"Le ",[3390],{"type":1402,"attrs":3391},{"color":1404},{"text":3393,"type":69,"marks":3394},"Standard Audit File for Tax (SAF-T)",[3395,3397],{"type":1402,"attrs":3396},{"color":1404},{"type":72},{"text":3399,"type":69,"marks":3400},", qui instaure des extraits comptables et transactionnels périodiques pour les grands contribuables à partir du ",[3401],{"type":1402,"attrs":3402},{"color":1404},{"text":3404,"type":69,"marks":3405},"1er janvier 2026",[3406,3408],{"type":1402,"attrs":3407},{"color":1404},{"type":72},{"text":3410,"type":69,"marks":3411},"; et",[3412],{"type":1402,"attrs":3413},{"color":1404},{"type":95,"content":3415},[3416],{"type":54,"attrs":3417,"content":3418},{"textAlign":65},[3419,3423,3429,3434,3439],{"text":3388,"type":69,"marks":3420},[3421],{"type":1402,"attrs":3422},{"color":1404},{"text":3424,"type":69,"marks":3425},"cadre de clearance en temps réel et de facturation électronique NISSEF",[3426,3428],{"type":1402,"attrs":3427},{"color":1404},{"type":72},{"text":3430,"type":69,"marks":3431},", dont l'entrée en vigueur intégrale est prévue le ",[3432],{"type":1402,"attrs":3433},{"color":1404},{"text":3287,"type":69,"marks":3435},[3436,3438],{"type":1402,"attrs":3437},{"color":1404},{"type":72},{"text":3440,"type":69,"marks":3441},", qui mettra fin à la facturation papier traditionnelle, supprimera les registres mensuels d'achats et de ventes, et automatisera les déclarations de TVA.",[3442],{"type":1402,"attrs":3443},{"color":1404},{"type":1428,"content":3445},[3446],{"type":54,"attrs":3447,"content":3448},{"textAlign":65},[3449],{"text":3450,"type":69,"marks":3451},"« La Bulgarie se prépare à passer d'une déclaration rétrospective à une validation des transactions en temps réel d'ici 2028, en associant la facturation électronique par clearance à des déclarations de TVA pré-remplies afin de réduire son écart fiscal national. »",[3452,3454],{"type":1402,"attrs":3453},{"color":1404},{"type":1444},{"type":62,"attrs":3456,"content":3457},{"level":696,"textAlign":1420},[3458],{"text":3459,"type":69,"marks":3460},"Évolution historique et contexte européen/mondial",[3461,3463],{"type":1402,"attrs":3462},{"color":1404},{"type":72},{"type":54,"attrs":3465,"content":3466},{"textAlign":65},[3467],{"text":3468,"type":69,"marks":3469},"Le parcours de la Bulgarie vers des contrôles fiscaux numériques s'est déroulé en trois phases réglementaires distinctes au cours des deux dernières décennies :",[3470],{"type":1402,"attrs":3471},{"color":1404},{"type":92,"content":3473},[3474,3511,3559],{"type":95,"content":3475},[3476],{"type":54,"attrs":3477,"content":3478},{"textAlign":65},[3479,3485,3490,3496,3500,3506],{"text":3480,"type":69,"marks":3481},"Fiscalisation matérielle du commerce de détail (2006 - 2019) :",[3482,3484],{"type":1402,"attrs":3483},{"color":1404},{"type":72},{"text":3486,"type":69,"marks":3487}," La Bulgarie a été parmi les premiers pays à adopter la fiscalisation des points de vente en vertu de ",[3488],{"type":1402,"attrs":3489},{"color":1404},{"text":3491,"type":69,"marks":3492},"l'ordonnance n° H-18",[3493,3495],{"type":1402,"attrs":3494},{"color":1404},{"type":72},{"text":3322,"type":69,"marks":3497},[3498],{"type":1402,"attrs":3499},{"color":1404},{"text":3501,"type":69,"marks":3502},"Наредба № Н-18 от 13 декември 2006 г.",[3503,3505],{"type":1402,"attrs":3504},{"color":1404},{"type":1444},{"text":3507,"type":69,"marks":3508},"). En 2019, la NRA a rendu obligatoires des registres de mémoire fiscale cryptographiques dotés de liaisons montantes GPRS actives, transmettant les données des tickets de vente directement aux serveurs de l'administration fiscale en quasi temps réel. Ce système a limité les recettes en espèces non enregistrées, mais a laissé les transactions de gros B2B exposées à la fraude carrousel à la TVA.",[3509],{"type":1402,"attrs":3510},{"color":1404},{"type":95,"content":3512},[3513],{"type":54,"attrs":3514,"content":3515},{"textAlign":65},[3516,3522,3527,3533,3538,3555],{"text":3517,"type":69,"marks":3518},"Facturation électronique du secteur public en vertu de la directive 2014/55/UE (novembre 2019) :",[3519,3521],{"type":1402,"attrs":3520},{"color":1404},{"type":72},{"text":3523,"type":69,"marks":3524}," Conformément aux règles de l'Union européenne, la Bulgarie a transposé les obligations en matière de marchés publics via l'article 115a de la loi sur les marchés publics (",[3525],{"type":1402,"attrs":3526},{"color":1404},{"text":3528,"type":69,"marks":3529},"Закон за обществените поръчки",[3530,3532],{"type":1402,"attrs":3531},{"color":1404},{"type":1444},{"text":3534,"type":69,"marks":3535}," - ЗОП). Les pouvoirs adjudicateurs de l'ensemble des administrations étatiques et municipales ont été tenus de recevoir et de traiter des factures électroniques structurées conformes à la ",[3536],{"type":1402,"attrs":3537},{"color":1404},{"text":3539,"type":69,"marks":3540},"norme européenne EN 16931",[3541,3552,3554],{"type":106,"attrs":3542},{"href":3543,"uuid":3544,"anchor":65,"custom":3545,"target":111,"linktype":112,"story":3546},"/fr/resources/blog/what-is-the-en-16931-electronic-invoicing-standard-","4bf0c0d2-1fdf-431e-9cd3-9035c390c4e4",{},{"name":3547,"id":3548,"uuid":3544,"slug":3549,"url":3550,"full_slug":3551,"_stopResolving":56},"What is the EN 16931 electronic invoicing standard?",86833754528307,"what-is-the-en-16931-electronic-invoicing-standard-","resources/blog/what-is-the-en-16931-electronic-invoicing-standard-","fr/resources/blog/what-is-the-en-16931-electronic-invoicing-standard-",{"type":1402,"attrs":3553},{"color":1404},{"type":3373},{"text":779,"type":69,"marks":3556},[3557],{"type":1402,"attrs":3558},{"color":1404},{"type":95,"content":3560},[3561],{"type":54,"attrs":3562,"content":3563},{"textAlign":65},[3564,3570,3575,3584,3589,3598,3603,3620,3625,3630,3635,3641],{"text":3565,"type":69,"marks":3566},"Le paquet ViDA et l'obligation domestique de 2028 :",[3567,3569],{"type":1402,"attrs":3568},{"color":1404},{"type":72},{"text":3571,"type":69,"marks":3572}," Alors que des pays comme ",[3573],{"type":1402,"attrs":3574},{"color":1404},{"text":3576,"type":69,"marks":3577},"l'Italie",[3578,3581,3583],{"type":106,"attrs":3579},{"href":3580,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.banqup.com/resources/compliance-pulse/italy",{"type":1402,"attrs":3582},{"color":1404},{"type":3373},{"text":3585,"type":69,"marks":3586}," ont adopté une clearance centralisée et que ",[3587],{"type":1402,"attrs":3588},{"color":1404},{"text":3590,"type":69,"marks":3591},"la France",[3592,3595,3597],{"type":106,"attrs":3593},{"href":3594,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.banqup.com/resources/compliance-pulse/france",{"type":1402,"attrs":3596},{"color":1404},{"type":3373},{"text":3599,"type":69,"marks":3600}," a opté pour un modèle hybride en Y, la Bulgarie a historiquement reporté une obligation nationale B2B pour le secteur privé, en raison de la nécessité d'obtenir une dérogation individuelle de l'UE en vertu de l'article 395 de la directive TVA de l'UE (2006/112/CE). À la suite de l'accord politique sur l'initiative ",[3601],{"type":1402,"attrs":3602},{"color":1404},{"text":3604,"type":69,"marks":3605},"TVA à l'ère numérique (ViDA)",[3606,3617,3619],{"type":106,"attrs":3607},{"href":3608,"uuid":3609,"anchor":65,"custom":3610,"target":111,"linktype":112,"story":3611},"/fr/resources/blog/vat-in-the-digital-age-agreement-reached-a-milestone-in-the-eu-tax-digitalisation","e9dceda6-1d13-4d2e-b158-724ad4cc07f6",{},{"name":3612,"id":3613,"uuid":3609,"slug":3614,"url":3615,"full_slug":3616,"_stopResolving":56},"Navigating VAT in the Digital Age (ViDA): What businesses need to know",86499367628280,"vat-in-the-digital-age-agreement-reached-a-milestone-in-the-eu-tax-digitalisation","resources/blog/vat-in-the-digital-age-agreement-reached-a-milestone-in-the-eu-tax-digitalisation","fr/resources/blog/vat-in-the-digital-age-agreement-reached-a-milestone-in-the-eu-tax-digitalisation",{"type":1402,"attrs":3618},{"color":1404},{"type":3373},{"text":3621,"type":69,"marks":3622}," de l'UE, l'article 218 a été modifié par la directive (UE) 2025/516. Celle-ci a accordé aux États membres de l'UE l'autonomie souveraine d'imposer la facturation électronique domestique sans devoir solliciter de dérogation individuelle auprès de la Commission européenne. La Bulgarie exerce cette prérogative juridique via son projet de loi de septembre 2026, dont l'entrée en vigueur est fixée au ",[3623],{"type":1402,"attrs":3624},{"color":1404},{"text":3287,"type":69,"marks":3626},[3627,3629],{"type":1402,"attrs":3628},{"color":1404},{"type":72},{"text":3631,"type":69,"marks":3632},", soit deux ans et demi avant l'entrée en vigueur des obligations de déclaration numérique (DRR) transfrontalières harmonisées de l'UE, le ",[3633],{"type":1402,"attrs":3634},{"color":1404},{"text":3636,"type":69,"marks":3637},"1er juillet 2030",[3638,3640],{"type":1402,"attrs":3639},{"color":1404},{"type":72},{"text":779,"type":69,"marks":3642},[3643],{"type":1402,"attrs":3644},{"color":1404},{"type":62,"attrs":3646,"content":3647},{"level":696,"textAlign":1420},[3648],{"text":3649,"type":69,"marks":3650},"Calendrier complet de conformité",[3651,3653],{"type":1402,"attrs":3652},{"color":1404},{"type":72},{"type":54,"attrs":3655,"content":3656},{"textAlign":65},[3657],{"text":3658,"type":69,"marks":3659},"Le tableau suivant détaille les principales étapes historiques, adoptées et proposées en matière de conformité régissant la facturation électronique, les fichiers d'audit comptable et la déclaration fiscale numérique en Bulgarie 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XML officiel bulgare pour le SAF-T, les règles de validation et les spécifications de dépôt.",[3837],{"type":1402,"attrs":3838},{"color":1404},{"type":3666,"content":3840},[3841,3853,3864],{"type":3669,"attrs":3842,"content":3844},{"colspan":2015,"rowspan":2015,"colwidth":3843,"backgroundColor":65},[3672],[3845],{"type":54,"attrs":3846,"content":3847},{"textAlign":65},[3848],{"text":3404,"type":69,"marks":3849},[3850,3852],{"type":1402,"attrs":3851},{"color":1404},{"type":72},{"type":3669,"attrs":3854,"content":3856},{"colspan":2015,"rowspan":2015,"colwidth":3855,"backgroundColor":65},[3686],[3857],{"type":54,"attrs":3858,"content":3859},{"textAlign":65},[3860],{"text":1244,"type":69,"marks":3861},[3862],{"type":1402,"attrs":3863},{"color":1404},{"type":3669,"attrs":3865,"content":3867},{"colspan":2015,"rowspan":2015,"colwidth":3866,"backgroundColor":65},[3700],[3868],{"type":54,"attrs":3869,"content":3870},{"textAlign":65},[3871,3877],{"text":3872,"type":69,"marks":3873},"Début de la 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La NRA est légalement chargée de développer, déployer et maintenir la plateforme ",[4673],{"type":1402,"attrs":4674},{"color":1404},{"text":3338,"type":69,"marks":4676},[4677,4679],{"type":1402,"attrs":4678},{"color":1404},{"type":72},{"text":4681,"type":69,"marks":4682},", infrastructure informatique nationale. Elle fournit des API pour les développeurs, gère le moteur de dédouanement national, attribue des codes de conformité uniques, génère des déclarations de TVA pré-remplies et effectue des audits fiscaux numériques.",[4683],{"type":1402,"attrs":4684},{"color":1404},{"type":95,"content":4686},[4687],{"type":54,"attrs":4688,"content":4689},{"textAlign":65},[4690,4696,4703,4709,4714,4720,4724,4730],{"text":4691,"type":69,"marks":4692},"Agence des marchés publics (",[4693,4695],{"type":1402,"attrs":4694},{"color":1404},{"type":72},{"text":4697,"type":69,"marks":4698},"Агенция по обществените поръчки",[4699,4701,4702],{"type":1402,"attrs":4700},{"color":1404},{"type":72},{"type":1444},{"text":4704,"type":69,"marks":4705}," - АОП / PPA) :",[4706,4708],{"type":1402,"attrs":4707},{"color":1404},{"type":72},{"text":4710,"type":69,"marks":4711},"L'autorité publique chargée de la coordination des procédures de marchés publics. Elle supervise le système d'information automatisé centralisé « Marchés publics » (",[4712],{"type":1402,"attrs":4713},{"color":1404},{"text":4715,"type":69,"marks":4716},"Централизирана автоматизирана информационна система „Обществени поръчки“",[4717,4719],{"type":1402,"attrs":4718},{"color":1404},{"type":1444},{"text":3333,"type":69,"marks":4721},[4722],{"type":1402,"attrs":4723},{"color":1404},{"text":4725,"type":69,"marks":4726},"ЦАИС ЕОП / CAIS EOP",[4727,4729],{"type":1402,"attrs":4728},{"color":1404},{"type":72},{"text":4731,"type":69,"marks":4732},"), par lequel les entités adjudicatrices publiques reçoivent les factures électroniques B2G.",[4733],{"type":1402,"attrs":4734},{"color":1404},{"type":95,"content":4736},[4737],{"type":54,"attrs":4738,"content":4739},{"textAlign":65},[4740,4746,4753,4759,4764,4770],{"text":4741,"type":69,"marks":4742},"Institut bulgare de normalisation (",[4743,4745],{"type":1402,"attrs":4744},{"color":1404},{"type":72},{"text":4747,"type":69,"marks":4748},"Български институт за стандартизация",[4749,4751,4752],{"type":1402,"attrs":4750},{"color":1404},{"type":72},{"type":1444},{"text":4754,"type":69,"marks":4755}," - БИС / BDS) :",[4756,4758],{"type":1402,"attrs":4757},{"color":1404},{"type":72},{"text":4760,"type":69,"marks":4761},"L'organisme national de normalisation chargé de transposer et de maintenir l'adoption bulgare de la norme européenne ",[4762],{"type":1402,"attrs":4763},{"color":1404},{"text":4765,"type":69,"marks":4766},"EN 16931",[4767,4769],{"type":1402,"attrs":4768},{"color":1404},{"type":72},{"text":4771,"type":69,"marks":4772}," (BDS EN 16931-1), qui régit le modèle de données sémantique des factures électroniques.",[4773],{"type":1402,"attrs":4774},{"color":1404},{"type":62,"attrs":4776,"content":4777},{"level":696,"textAlign":1420},[4778],{"text":4779,"type":69,"marks":4780},"Champ d'application de l'obligation",[4781,4783],{"type":1402,"attrs":4782},{"color":1404},{"type":72},{"type":54,"attrs":4785,"content":4786},{"textAlign":65},[4787],{"text":4788,"type":69,"marks":4789},"La modification proposée à la loi relative à la TVA définit les transactions, entités et scénarios soumis à la facturation électronique structurée :",[4790],{"type":1402,"attrs":4791},{"color":1404},{"type":62,"attrs":4793,"content":4794},{"level":64,"textAlign":65},[4795],{"text":4796,"type":69,"marks":4797},"Quelles sont les entités concernées ?",[4798],{"type":1402,"attrs":4799},{"color":1404},{"type":54,"attrs":4801,"content":4802},{"textAlign":65},[4803],{"text":4804,"type":69,"marks":4805},"L'obligation s'applique de manière générale :",[4806],{"type":1402,"attrs":4807},{"color":1404},{"type":92,"content":4809},[4810,4820,4841],{"type":95,"content":4811},[4812],{"type":54,"attrs":4813,"content":4814},{"textAlign":65},[4815],{"text":4816,"type":69,"marks":4817},"Toutes les personnes assujetties établies en Bulgarie et immatriculées à la TVA en vertu de la loi bulgare relative à la TVA.",[4818],{"type":1402,"attrs":4819},{"color":1404},{"type":95,"content":4821},[4822],{"type":54,"attrs":4823,"content":4824},{"textAlign":65},[4825,4830,4836],{"text":4826,"type":69,"marks":4827},"Les entités assujetties étrangères disposant d'un établissement stable (",[4828],{"type":1402,"attrs":4829},{"color":1404},{"text":4831,"type":69,"marks":4832},"постоянен обект",[4833,4835],{"type":1402,"attrs":4834},{"color":1404},{"type":1444},{"text":4837,"type":69,"marks":4838},") en Bulgarie, par l'intermédiaire duquel des livraisons commerciales imposables sont effectuées.",[4839],{"type":1402,"attrs":4840},{"color":1404},{"type":95,"content":4842},[4843],{"type":54,"attrs":4844,"content":4845},{"textAlign":65},[4846],{"text":4847,"type":69,"marks":4848},"Les personnes morales non assujetties établies en Bulgarie (telles que les organismes communaux ou les ministères) lorsqu'elles agissent en tant que destinataires de livraisons nationales.",[4849],{"type":1402,"attrs":4850},{"color":1404},{"type":62,"attrs":4852,"content":4853},{"level":64,"textAlign":65},[4854],{"text":4855,"type":69,"marks":4856},"Quelles transactions sont concernées ?",[4857],{"type":1402,"attrs":4858},{"color":1404},{"type":54,"attrs":4860,"content":4861},{"textAlign":65},[4862],{"text":4863,"type":69,"marks":4864},"La facturation électronique structurée et la déclaration NISSEF en temps réel sont obligatoires pour :",[4865],{"type":1402,"attrs":4866},{"color":1404},{"type":92,"content":4868},[4869,4885,4901,4917],{"type":95,"content":4870},[4871],{"type":54,"attrs":4872,"content":4873},{"textAlign":65},[4874,4880],{"text":4875,"type":69,"marks":4876},"Livraisons nationales entre entreprises (B2B) :",[4877,4879],{"type":1402,"attrs":4878},{"color":1404},{"type":72},{"text":4881,"type":69,"marks":4882}," Toutes les livraisons imposables de biens et de services dont le lieu de livraison se situe sur le territoire bulgare.",[4883],{"type":1402,"attrs":4884},{"color":1404},{"type":95,"content":4886},[4887],{"type":54,"attrs":4888,"content":4889},{"textAlign":65},[4890,4896],{"text":4891,"type":69,"marks":4892},"Livraisons nationales entre entreprises et pouvoirs publics (B2G) :",[4893,4895],{"type":1402,"attrs":4894},{"color":1404},{"type":72},{"text":4897,"type":69,"marks":4898}," Transactions effectuées au profit des administrations d'État, des institutions publiques et des entités commerciales publiques.",[4899],{"type":1402,"attrs":4900},{"color":1404},{"type":95,"content":4902},[4903],{"type":54,"attrs":4904,"content":4905},{"textAlign":65},[4906,4912],{"text":4907,"type":69,"marks":4908},"Acomptes :",[4909,4911],{"type":1402,"attrs":4910},{"color":1404},{"type":72},{"text":4913,"type":69,"marks":4914}," Tout acompte, total ou partiel, perçu dans le cadre d'une transaction nationale concernée.",[4915],{"type":1402,"attrs":4916},{"color":1404},{"type":95,"content":4918},[4919],{"type":54,"attrs":4920,"content":4921},{"textAlign":65},[4922,4928],{"text":4923,"type":69,"marks":4924},"Ajustements contractuels :",[4925,4927],{"type":1402,"attrs":4926},{"color":1404},{"type":72},{"text":4929,"type":69,"marks":4930}," Toutes les notes de crédit et de débit émises pour modifier des factures électroniques déjà validées.",[4931],{"type":1402,"attrs":4932},{"color":1404},{"type":62,"attrs":4934,"content":4935},{"level":64,"textAlign":65},[4936],{"text":4937,"type":69,"marks":4938},"Répartition du champ d'application par canal 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transactions de détail enregistrées via des dispositifs fiscaux certifiés ou des caisses enregistreuses électroniques en vertu de l'arrêté n° H-18 ne nécessitent pas de dédouanement structuré via NISSEF.",[5232],{"type":1402,"attrs":5233},{"color":1404},{"type":95,"content":5235},[5236],{"type":54,"attrs":5237,"content":5238},{"textAlign":65},[5239,5245],{"text":5240,"type":69,"marks":5241},"Échanges transfrontaliers (B2B intra-UE et exportations) :",[5242,5244],{"type":1402,"attrs":5243},{"color":1404},{"type":72},{"text":5246,"type":69,"marks":5247}," Les livraisons transfrontalières sont exclues du circuit national de dédouanement NISSEF. Elles restent régies par la documentation standard jusqu'à l'entrée en vigueur de la déclaration transfrontalière ViDA de l'UE, le 1er juillet 2030.",[5248],{"type":1402,"attrs":5249},{"color":1404},{"type":95,"content":5251},[5252],{"type":54,"attrs":5253,"content":5254},{"textAlign":65},[5255,5261],{"text":5256,"type":69,"marks":5257},"Entités étrangères non établies :",[5258,5260],{"type":1402,"attrs":5259},{"color":1404},{"type":72},{"text":5262,"type":69,"marks":5263}," Les entreprises étrangères disposant d'une simple immatriculation à la TVA bulgare, sans établissement stable sous-jacent en Bulgarie, sont exclues de l'obligation d'émission via NISSEF.",[5264],{"type":1402,"attrs":5265},{"color":1404},{"type":62,"attrs":5267,"content":5268},{"level":696,"textAlign":1420},[5269],{"text":5270,"type":69,"marks":5271},"Les obligations de facturation électronique en Bulgarie",[5272,5274],{"type":1402,"attrs":5273},{"color":1404},{"type":72},{"type":54,"attrs":5276,"content":5277},{"textAlign":65},[5278,5283,5288,5292,5297],{"text":5279,"type":69,"marks":5280},"Le projet de loi de septembre 2026 établit une définition juridique précise de la facturation électronique conforme. Un document est qualifié de ",[5281],{"type":1402,"attrs":5282},{"color":1404},{"text":4346,"type":69,"marks":5284},[5285,5287],{"type":1402,"attrs":5286},{"color":1404},{"type":72},{"text":3322,"type":69,"marks":5289},[5290],{"type":1402,"attrs":5291},{"color":1404},{"text":4356,"type":69,"marks":5293},[5294,5296],{"type":1402,"attrs":5295},{"color":1404},{"type":1444},{"text":5298,"type":69,"marks":5299},") uniquement lorsque trois conditions cumulatives sont réunies :",[5300],{"type":1402,"attrs":5301},{"color":1404},{"type":2013,"attrs":5303,"content":5304},{"order":2015},[5305,5315,5335],{"type":95,"content":5306},[5307],{"type":54,"attrs":5308,"content":5309},{"textAlign":65},[5310],{"text":5311,"type":69,"marks":5312},"Il contient toutes les données commerciales et fiscales obligatoires requises par l'article 114 de la loi relative à la TVA.",[5313],{"type":1402,"attrs":5314},{"color":1404},{"type":95,"content":5316},[5317],{"type":54,"attrs":5318,"content":5319},{"textAlign":65},[5320,5325,5330],{"text":5321,"type":69,"marks":5322},"Il est généré, transmis et reçu dans un format électronique structuré conforme à la norme européenne ",[5323],{"type":1402,"attrs":5324},{"color":1404},{"text":4765,"type":69,"marks":5326},[5327,5329],{"type":1402,"attrs":5328},{"color":1404},{"type":72},{"text":5331,"type":69,"marks":5332}," et aux syntaxes approuvées en vertu de la directive 2014/55/UE.",[5333],{"type":1402,"attrs":5334},{"color":1404},{"type":95,"content":5336},[5337],{"type":54,"attrs":5338,"content":5339},{"textAlign":65},[5340,5345,5351,5355,5361],{"text":5341,"type":69,"marks":5342},"Il a passé avec succès la validation fiscale en temps réel et affiche le ",[5343],{"type":1402,"attrs":5344},{"color":1404},{"text":5346,"type":69,"marks":5347},"code de conformité unique officiel",[5348,5350],{"type":1402,"attrs":5349},{"color":1404},{"type":72},{"text":3322,"type":69,"marks":5352},[5353],{"type":1402,"attrs":5354},{"color":1404},{"text":5356,"type":69,"marks":5357},"уникален код за съответствие",[5358,5360],{"type":1402,"attrs":5359},{"color":1404},{"type":1444},{"text":5362,"type":69,"marks":5363},") généré par la plateforme NISSEF de la NRA.",[5364],{"type":1402,"attrs":5365},{"color":1404},{"type":54,"attrs":5367,"content":5368},{"textAlign":65},[5369],{"type":5370,"attrs":5371},"image",{"id":5372,"alt":5373,"src":5374,"title":8,"source":8,"copyright":8,"meta_data":5375},226337726277420,"Bulgaria valid invoice","https://a.storyblok.com/f/318078/3125x900/047fe9280f/bulgaria-valid-invoice.png",{"alt":5373,"size":5376},"3125x900",{"type":62,"attrs":5378,"content":5379},{"level":64,"textAlign":65},[5380],{"text":5381,"type":69,"marks":5382},"Formats et syntaxes techniques approuvés",[5383],{"type":1402,"attrs":5384},{"color":1404},{"type":54,"attrs":5386,"content":5387},{"textAlign":65},[5388],{"text":5389,"type":69,"marks":5390},"Les documents électroniques non structurés, tels que les fichiers PDF standard envoyés par e-mail ou les factures papier physiques, ne seront plus juridiquement valables pour les livraisons concernées après le 1er janvier 2028. Les factures électroniques doivent être générées dans des syntaxes XML structurées :",[5391],{"type":1402,"attrs":5392},{"color":1404},{"type":92,"content":5394},[5395,5432],{"type":95,"content":5396},[5397],{"type":54,"attrs":5398,"content":5399},{"textAlign":65},[5400,5406,5411,5428],{"text":5401,"type":69,"marks":5402},"Universal Business Language (UBL 2.1) :",[5403,5405],{"type":1402,"attrs":5404},{"color":1404},{"type":72},{"text":5407,"type":69,"marks":5408}," XML structuré conforme au ",[5409],{"type":1402,"attrs":5410},{"color":1404},{"text":5412,"type":69,"marks":5413},"profil Peppol BIS Billing 3.0",[5414,5425,5427],{"type":106,"attrs":5415},{"href":5416,"uuid":5417,"anchor":65,"custom":5418,"target":111,"linktype":112,"story":5419},"/fr/resources/blog/the-complete-guide-to-peppol-and-e-invoicing","be735462-6d2b-46cf-a2fb-72f11c9ad033",{},{"name":5420,"id":5421,"uuid":5417,"slug":5422,"url":5423,"full_slug":5424,"_stopResolving":56},"The complete guide to Peppol and e-invoicing",139234314342623,"the-complete-guide-to-peppol-and-e-invoicing","resources/blog/the-complete-guide-to-peppol-and-e-invoicing","fr/resources/blog/the-complete-guide-to-peppol-and-e-invoicing",{"type":1402,"attrs":5426},{"color":1404},{"type":3373},{"text":779,"type":69,"marks":5429},[5430],{"type":1402,"attrs":5431},{"color":1404},{"type":95,"content":5433},[5434],{"type":54,"attrs":5435,"content":5436},{"textAlign":65},[5437,5443],{"text":5438,"type":69,"marks":5439},"Cross Industry Invoice (CII) :",[5440,5442],{"type":1402,"attrs":5441},{"color":1404},{"type":72},{"text":5444,"type":69,"marks":5445}," syntaxe XML développée par l'UN/CEFACT, conforme à EN 16931.",[5446],{"type":1402,"attrs":5447},{"color":1404},{"type":62,"attrs":5449,"content":5450},{"level":64,"textAlign":65},[5451],{"text":5452,"type":69,"marks":5453},"Données obligatoires supplémentaires au niveau des lignes de facture",[5454],{"type":1402,"attrs":5455},{"color":1404},{"type":54,"attrs":5457,"content":5458},{"textAlign":65},[5459,5464,5470],{"text":5460,"type":69,"marks":5461},"Outre les champs de TVA traditionnels (numéro d'identification de l'entreprise (",[5462],{"type":1402,"attrs":5463},{"color":1404},{"text":5465,"type":69,"marks":5466},"ЕИК",[5467,5469],{"type":1402,"attrs":5468},{"color":1404},{"type":1444},{"text":5471,"type":69,"marks":5472},"), numéro de TVA, date de livraison et montant imposable), les factures structurées doivent inclure :",[5473],{"type":1402,"attrs":5474},{"color":1404},{"type":92,"content":5476},[5477,5514],{"type":95,"content":5478},[5479],{"type":54,"attrs":5480,"content":5481},{"textAlign":65},[5482,5488,5493,5499,5503,5509],{"text":5483,"type":69,"marks":5484},"Codes de classification des produits :",[5485,5487],{"type":1402,"attrs":5486},{"color":1404},{"type":72},{"text":5489,"type":69,"marks":5490}," Pour tous les biens physiques, les fournisseurs doivent inclure le code à 8 chiffres ",[5491],{"type":1402,"attrs":5492},{"color":1404},{"text":5494,"type":69,"marks":5495},"de la nomenclature combinée (NC) de l'UE",[5496,5498],{"type":1402,"attrs":5497},{"color":1404},{"type":72},{"text":3322,"type":69,"marks":5500},[5501],{"type":1402,"attrs":5502},{"color":1404},{"text":5504,"type":69,"marks":5505},"Комбинирана номенклатура на ЕС",[5506,5508],{"type":1402,"attrs":5507},{"color":1404},{"type":1444},{"text":5510,"type":69,"marks":5511},") conformément au règlement (CEE) n° 2658/87 du Conseil.",[5512],{"type":1402,"attrs":5513},{"color":1404},{"type":95,"content":5515},[5516],{"type":54,"attrs":5517,"content":5518},{"textAlign":65},[5519,5525],{"text":5520,"type":69,"marks":5521},"Codes de classification des services :",[5522,5524],{"type":1402,"attrs":5523},{"color":1404},{"type":72},{"text":5526,"type":69,"marks":5527}," Codes de classification normalisés définissant les transactions de services.",[5528],{"type":1402,"attrs":5529},{"color":1404},{"type":62,"attrs":5531,"content":5532},{"level":64,"textAlign":65},[5533],{"text":5534,"type":69,"marks":5535},"Mécanismes de correction et annulations de factures",[5536],{"type":1402,"attrs":5537},{"color":1404},{"type":54,"attrs":5539,"content":5540},{"textAlign":65},[5541],{"text":5542,"type":69,"marks":5543},"Le projet de loi établit des règles procédurales strictes pour le traitement des factures émises par erreur :",[5544],{"type":1402,"attrs":5545},{"color":1404},{"type":92,"content":5547},[5548,5575],{"type":95,"content":5549},[5550],{"type":54,"attrs":5551,"content":5552},{"textAlign":65},[5553,5559,5564,5570],{"text":5554,"type":69,"marks":5555},"Annulations pendant la période de déclaration active :",[5556,5558],{"type":1402,"attrs":5557},{"color":1404},{"type":72},{"text":5560,"type":69,"marks":5561}," Une facture électronique structurée émise par erreur peut être annulée directement dans le système NISSEF ",[5562],{"type":1402,"attrs":5563},{"color":1404},{"text":5565,"type":69,"marks":5566},"jusqu'au 5e jour de la période fiscale suivant la période d'émission",[5567,5569],{"type":1402,"attrs":5568},{"color":1404},{"type":72},{"text":5571,"type":69,"marks":5572},", sans émettre de note de crédit.",[5573],{"type":1402,"attrs":5574},{"color":1404},{"type":95,"content":5576},[5577],{"type":54,"attrs":5578,"content":5579},{"textAlign":65},[5580,5586],{"text":5581,"type":69,"marks":5582},"Ajustements ultérieurs :",[5583,5585],{"type":1402,"attrs":5584},{"color":1404},{"type":72},{"text":5587,"type":69,"marks":5588}," Après le 5e jour du mois calendrier suivant, les ajustements nécessitent une note de crédit ou de débit structurée, qui doit passer indépendamment par la validation NISSEF.",[5589],{"type":1402,"attrs":5590},{"color":1404},{"type":62,"attrs":5592,"content":5593},{"level":64,"textAlign":65},[5594],{"text":5595,"type":69,"marks":5596},"Obligations légales d'archivage",[5597],{"type":1402,"attrs":5598},{"color":1404},{"type":54,"attrs":5600,"content":5601},{"textAlign":65},[5602,5607,5613],{"text":5603,"type":69,"marks":5604},"Les factures électroniques, les journaux uniques de validation de conformité et les fichiers XML associés doivent être archivés pendant une période légale minimale de ",[5605],{"type":1402,"attrs":5606},{"color":1404},{"text":5608,"type":69,"marks":5609},"10 ans",[5610,5612],{"type":1402,"attrs":5611},{"color":1404},{"type":72},{"text":5614,"type":69,"marks":5615},". La méthode de stockage doit garantir l'intégrité des données, l'authenticité de l'origine et la lisibilité électronique pendant toute la durée de conservation. Le stockage dans le cloud est autorisé au sein de l'Union européenne à condition qu'un accès à distance soit garanti aux auditeurs fiscaux bulgares.",[5616],{"type":1402,"attrs":5617},{"color":1404},{"type":62,"attrs":5619,"content":5620},{"level":696,"textAlign":1420},[5621],{"text":5622,"type":69,"marks":5623},"Les exigences de e-reporting de la Bulgarie",[5624,5626],{"type":1402,"attrs":5625},{"color":1404},{"type":72},{"type":54,"attrs":5628,"content":5629},{"textAlign":65},[5630],{"text":5631,"type":69,"marks":5632},"La réforme réglementaire bulgare combine la facturation électronique avec un e-reporting transactionnel continu en temps réel, ainsi que des extraits comptables SAF-T périodiques.",[5633],{"type":1402,"attrs":5634},{"color":1404},{"type":62,"attrs":5636,"content":5637},{"level":64,"textAlign":65},[5638],{"text":5639,"type":69,"marks":5640},"E-reporting en temps réel via NISSEF",[5641],{"type":1402,"attrs":5642},{"color":1404},{"type":54,"attrs":5644,"content":5645},{"textAlign":65},[5646],{"text":5647,"type":69,"marks":5648},"Le reporting numérique est intégré directement dans le cycle de validation des factures. La soumission des données de facture à la plateforme NISSEF sert simultanément de :",[5649],{"type":1402,"attrs":5650},{"color":1404},{"type":92,"content":5652},[5653,5663],{"type":95,"content":5654},[5655],{"type":54,"attrs":5656,"content":5657},{"textAlign":65},[5658],{"text":5659,"type":69,"marks":5660},"Processus légal de validation pour la transmission des documents commerciaux ; et",[5661],{"type":1402,"attrs":5662},{"color":1404},{"type":95,"content":5664},[5665],{"type":54,"attrs":5666,"content":5667},{"textAlign":65},[5668],{"text":5669,"type":69,"marks":5670},"Reporting électronique continu de la dette de TVA due auprès de l'Agence nationale des recettes.",[5671],{"type":1402,"attrs":5672},{"color":1404},{"type":54,"attrs":5674,"content":5675},{"textAlign":65},[5676,5681,5687],{"text":5677,"type":69,"marks":5678},"En vertu du nouvel article 120d, les jeux de données des factures doivent être transmis à l'ANR ",[5679],{"type":1402,"attrs":5680},{"color":1404},{"text":5682,"type":69,"marks":5683},"immédiatement après leur génération",[5684,5686],{"type":1402,"attrs":5685},{"color":1404},{"type":72},{"text":5688,"type":69,"marks":5689},". Lorsqu'une facture passe la validation technique, la transaction est enregistrée dans la base de données de l'État.",[5690],{"type":1402,"attrs":5691},{"color":1404},{"type":62,"attrs":5693,"content":5694},{"level":64,"textAlign":65},[5695],{"text":5696,"type":69,"marks":5697},"Déclarations de TVA préremplies et abrogation des registres de TVA",[5698],{"type":1402,"attrs":5699},{"color":1404},{"type":54,"attrs":5701,"content":5702},{"textAlign":65},[5703],{"text":5704,"type":69,"marks":5705},"Historiquement, les assujettis enregistrés en Bulgarie consacraient des ressources opérationnelles considérables à la tenue manuelle de deux registres mensuels avant le 14 de chaque mois :",[5706],{"type":1402,"attrs":5707},{"color":1404},{"type":2013,"attrs":5709,"content":5710},{"order":2015},[5711,5732],{"type":95,"content":5712},[5713],{"type":54,"attrs":5714,"content":5715},{"textAlign":65},[5716,5721,5727],{"text":5717,"type":69,"marks":5718},"Le registre des ventes (",[5719],{"type":1402,"attrs":5720},{"color":1404},{"text":5722,"type":69,"marks":5723},"Дневник за продажбите",[5724,5726],{"type":1402,"attrs":5725},{"color":1404},{"type":1444},{"text":5728,"type":69,"marks":5729},") ; et",[5730],{"type":1402,"attrs":5731},{"color":1404},{"type":95,"content":5733},[5734],{"type":54,"attrs":5735,"content":5736},{"textAlign":65},[5737,5742,5748],{"text":5738,"type":69,"marks":5739},"Le registre des achats (",[5740],{"type":1402,"attrs":5741},{"color":1404},{"text":5743,"type":69,"marks":5744},"Дневник за покупките",[5745,5747],{"type":1402,"attrs":5746},{"color":1404},{"type":1444},{"text":4444,"type":69,"marks":5749},[5750],{"type":1402,"attrs":5751},{"color":1404},{"type":54,"attrs":5753,"content":5754},{"textAlign":65},[5755,5760,5766,5771,5777,5781,5786],{"text":5756,"type":69,"marks":5757},"En vertu du projet de loi de septembre 2026, ",[5758],{"type":1402,"attrs":5759},{"color":1404},{"text":5761,"type":69,"marks":5762},"ces registres mensuels de TVA seront abolis",[5763,5765],{"type":1402,"attrs":5764},{"color":1404},{"type":72},{"text":5767,"type":69,"marks":5768},". À leur place, l'ANR exploitera les données transactionnelles de NISSEF, combinées aux déclarations douanières et aux relevés automatisés des caisses enregistreuses fiscales, pour compiler une ",[5769],{"type":1402,"attrs":5770},{"color":1404},{"text":5772,"type":69,"marks":5773},"déclaration de TVA préremplie",[5774,5776],{"type":1402,"attrs":5775},{"color":1404},{"type":72},{"text":3322,"type":69,"marks":5778},[5779],{"type":1402,"attrs":5780},{"color":1404},{"text":4438,"type":69,"marks":5782},[5783,5785],{"type":1402,"attrs":5784},{"color":1404},{"type":1444},{"text":5787,"type":69,"marks":5788},"). Les assujettis devront vérifier, réconcilier, ajuster si nécessaire et approuver le projet de déclaration pour chaque période fiscale mensuelle.",[5789],{"type":1402,"attrs":5790},{"color":1404},{"type":62,"attrs":5792,"content":5793},{"level":64,"textAlign":65},[5794],{"text":5795,"type":69,"marks":5796},"E-reporting périodique concurrent : SAF-T (Standard Audit File for Tax)",[5797],{"type":1402,"attrs":5798},{"color":1404},{"type":54,"attrs":5800,"content":5801},{"textAlign":65},[5802,5807,5813],{"text":5803,"type":69,"marks":5804},"Alors que NISSEF se concentre sur les données de facturation transactionnelles en temps réel, la Bulgarie déploie simultanément le ",[5805],{"type":1402,"attrs":5806},{"color":1404},{"text":5808,"type":69,"marks":5809},"SAF-T (Standard Audit File for Tax)",[5810,5812],{"type":1402,"attrs":5811},{"color":1404},{"type":72},{"text":5814,"type":69,"marks":5815}," régime afin de saisir des registres comptables complets. Instauré par le chapitre huit « B » du Code de procédure fiscale et de sécurité sociale et mis en œuvre par l'arrêté n° З-ЦУ-30-1085 de l'ANR, le SAF-T exige des assujettis qu'ils soumettent des extraits XML normalisés selon un calendrier strict :",[5816],{"type":1402,"attrs":5817},{"color":1404},{"type":92,"content":5819},[5820,5836,5852],{"type":95,"content":5821},[5822],{"type":54,"attrs":5823,"content":5824},{"textAlign":65},[5825,5831],{"text":5826,"type":69,"marks":5827},"Fichier SAF-T mensuel :",[5828,5830],{"type":1402,"attrs":5829},{"color":1404},{"type":72},{"text":5832,"type":69,"marks":5833}," Comprenant les écritures du grand livre, les clients, les fournisseurs, les factures de vente, les factures d'achat et les paiements. Il doit être soumis au plus tard le 14e jour du mois suivant la période de déclaration.",[5834],{"type":1402,"attrs":5835},{"color":1404},{"type":95,"content":5837},[5838],{"type":54,"attrs":5839,"content":5840},{"textAlign":65},[5841,5847],{"text":5842,"type":69,"marks":5843},"Fichier SAF-T annuel :",[5844,5846],{"type":1402,"attrs":5845},{"color":1404},{"type":72},{"text":5848,"type":69,"marks":5849}," Contenant les registres des immobilisations corporelles et les tableaux d'amortissement, soumis avec la déclaration annuelle d'impôt sur les sociétés.",[5850],{"type":1402,"attrs":5851},{"color":1404},{"type":95,"content":5853},[5854],{"type":54,"attrs":5855,"content":5856},{"textAlign":65},[5857,5863],{"text":5858,"type":69,"marks":5859},"Fichier SAF-T sur demande :",[5860,5862],{"type":1402,"attrs":5861},{"color":1404},{"type":72},{"text":5864,"type":69,"marks":5865}," Couvrant les soldes d'inventaire physique et les mouvements de stock, soumis dans les 14 jours suivant un avis de contrôle formel de l'ANR.",[5866],{"type":1402,"attrs":5867},{"color":1404},{"type":3663,"content":5869},[5870,5887,5913],{"type":3666,"content":5871},[5872],{"type":3669,"attrs":5873,"content":5877},{"colspan":696,"rowspan":2015,"colwidth":5874,"backgroundColor":65},[5875,5876],377,340,[5878],{"type":54,"attrs":5879,"content":5880},{"textAlign":649},[5881],{"text":5882,"type":69,"marks":5883},"L'architecture de reporting numérique double de la Bulgarie",[5884,5886],{"type":1402,"attrs":5885},{"color":1404},{"type":72},{"type":3666,"content":5888},[5889,5901],{"type":3669,"attrs":5890,"content":5892},{"colspan":2015,"rowspan":2015,"colwidth":5891,"backgroundColor":65},[5875],[5893],{"type":54,"attrs":5894,"content":5895},{"textAlign":649},[5896],{"text":5897,"type":69,"marks":5898},"Couche temps réel (Nissef)",[5899],{"type":1402,"attrs":5900},{"color":1404},{"type":3669,"attrs":5902,"content":5904},{"colspan":2015,"rowspan":2015,"colwidth":5903,"backgroundColor":65},[5876],[5905],{"type":54,"attrs":5906,"content":5907},{"textAlign":649},[5908],{"text":5909,"type":69,"marks":5910},"Couche périodique (SAF-T)",[5911],{"type":1402,"attrs":5912},{"color":1404},{"type":3666,"content":5914},[5915,5961],{"type":3669,"attrs":5916,"content":5918},{"colspan":2015,"rowspan":2015,"colwidth":5917,"backgroundColor":65},[5875],[5919],{"type":92,"content":5920},[5921,5931,5941,5951],{"type":95,"content":5922},[5923],{"type":54,"attrs":5924,"content":5925},{"textAlign":65},[5926],{"text":5927,"type":69,"marks":5928},"Fréquence : immédiate, par transaction",[5929],{"type":1402,"attrs":5930},{"color":1404},{"type":95,"content":5932},[5933],{"type":54,"attrs":5934,"content":5935},{"textAlign":65},[5936],{"text":5937,"type":69,"marks":5938},"Portée : factures de vente B2B/B2G, notes de crédit, acomptes",[5939],{"type":1402,"attrs":5940},{"color":1404},{"type":95,"content":5942},[5943],{"type":54,"attrs":5944,"content":5945},{"textAlign":65},[5946],{"text":5947,"type":69,"marks":5948},"Résultat : attribue un code de conformité ; valide le document",[5949],{"type":1402,"attrs":5950},{"color":1404},{"type":95,"content":5952},[5953],{"type":54,"attrs":5954,"content":5955},{"textAlign":65},[5956],{"text":5957,"type":69,"marks":5958},"Supprime : les registres d'achats et de ventes (art. 124) ",[5959],{"type":1402,"attrs":5960},{"color":1404},{"type":3669,"attrs":5962,"content":5964},{"colspan":2015,"rowspan":2015,"colwidth":5963,"backgroundColor":65},[5876],[5965],{"type":92,"content":5966},[5967,5977,5987,5997],{"type":95,"content":5968},[5969],{"type":54,"attrs":5970,"content":5971},{"textAlign":65},[5972],{"text":5973,"type":69,"marks":5974},"Fréquence : mensuelle, annuelle et sur demande",[5975],{"type":1402,"attrs":5976},{"color":1404},{"type":95,"content":5978},[5979],{"type":54,"attrs":5980,"content":5981},{"textAlign":65},[5982],{"text":5983,"type":69,"marks":5984},"Portée : grand livre, immobilisations, paiements, inventaire",[5985],{"type":1402,"attrs":5986},{"color":1404},{"type":95,"content":5988},[5989],{"type":54,"attrs":5990,"content":5991},{"textAlign":65},[5992],{"text":5993,"type":69,"marks":5994},"Résultat : préparation à un audit approfondi",[5995],{"type":1402,"attrs":5996},{"color":1404},{"type":95,"content":5998},[5999],{"type":54,"attrs":6000,"content":6001},{"textAlign":65},[6002],{"text":6003,"type":69,"marks":6004},"Complète : réconcilie les bilans",[6005],{"type":1402,"attrs":6006},{"color":1404},{"type":62,"attrs":6008,"content":6009},{"level":696,"textAlign":1420},[6010],{"text":6011,"type":69,"marks":6012},"Architecture technique",[6013,6015],{"type":1402,"attrs":6014},{"color":1404},{"type":72},{"type":54,"attrs":6017,"content":6018},{"textAlign":65},[6019,6024,6030],{"text":6020,"type":69,"marks":6021},"La Bulgarie a conçu un cadre centralisé de validation par contrôles continus des transactions (CTC), classé selon les modèles fiscaux internationaux comme un ",[6022],{"type":1402,"attrs":6023},{"color":1404},{"text":6025,"type":69,"marks":6026},"système centralisé de validation et de reporting",[6027,6029],{"type":1402,"attrs":6028},{"color":1404},{"type":72},{"text":779,"type":69,"marks":6031},[6032],{"type":1402,"attrs":6033},{"color":1404},{"type":54,"attrs":6035,"content":6036},{"textAlign":65},[6037,6042,6051],{"text":6038,"type":69,"marks":6039},"Pour comprendre comment l'infrastructure de validation de la Bulgarie se compare aux réseaux décentralisés à 5 coins ou aux modèles de post-audit à travers l'Europe, consultez ",[6040],{"type":1402,"attrs":6041},{"color":1404},{"text":6043,"type":69,"marks":6044},"le guide Banqup des modèles de conformité mondiaux",[6045,6048,6050],{"type":106,"attrs":6046},{"href":6047,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.banqup.com/resources/blog/the-e-invoicing-maze-navigating-global-compliance-models",{"type":1402,"attrs":6049},{"color":1404},{"type":3373},{"text":779,"type":69,"marks":6052},[6053],{"type":1402,"attrs":6054},{"color":1404},{"type":54,"attrs":6056,"content":6057},{"textAlign":65},[6058],{"type":5370,"attrs":6059},{"id":6060,"alt":6061,"src":6062,"title":8,"source":8,"copyright":8,"meta_data":6063},226337726289709,"Bulgaria NISSEF clearance","https://a.storyblok.com/f/318078/3125x2709/0bc2128bc9/bulgaria-nissef-clearance.png",{"alt":6061,"size":6064,"title":8,"source":8,"copyright":8},"3125x2709",{"type":62,"attrs":6066,"content":6067},{"level":64,"textAlign":65},[6068],{"text":6069,"type":69,"marks":6070},"Flux de travail opérationnel étape par étape",[6071],{"type":1402,"attrs":6072},{"color":1404},{"type":2013,"attrs":6074,"content":6075},{"order":2015},[6076,6092,6108,6134],{"type":95,"content":6077},[6078],{"type":54,"attrs":6079,"content":6080},{"textAlign":65},[6081,6087],{"text":6082,"type":69,"marks":6083},"Création de la facture :",[6084,6086],{"type":1402,"attrs":6085},{"color":1404},{"type":72},{"text":6088,"type":69,"marks":6089}," Le fournisseur génère un fichier de facture structuré en XML (UBL 2.1 ou CII) à l'aide d'un ERP, d'un logiciel comptable commercial, ou via le portail web manuel de NISSEF.",[6090],{"type":1402,"attrs":6091},{"color":1404},{"type":95,"content":6093},[6094],{"type":54,"attrs":6095,"content":6096},{"textAlign":65},[6097,6103],{"text":6098,"type":69,"marks":6099},"Transmission en temps réel :",[6100,6102],{"type":1402,"attrs":6101},{"color":1404},{"type":72},{"text":6104,"type":69,"marks":6105}," Le fichier du document est soumis via des API REST sécurisées à la plateforme de validation NISSEF de l'ANR avant d'être envoyé à l'acheteur.",[6106],{"type":1402,"attrs":6107},{"color":1404},{"type":95,"content":6109},[6110],{"type":54,"attrs":6111,"content":6112},{"textAlign":65},[6113,6119,6124,6129],{"text":6114,"type":69,"marks":6115},"Contrôle de validation automatisé :",[6116,6118],{"type":1402,"attrs":6117},{"color":1404},{"type":72},{"text":6120,"type":69,"marks":6121}," Le moteur NISSEF vérifie le fichier par rapport aux règles de validation Schematron obligatoires, en contrôlant les numéros de TVA (",[6122],{"type":1402,"attrs":6123},{"color":1404},{"text":5465,"type":69,"marks":6125},[6126,6128],{"type":1402,"attrs":6127},{"color":1404},{"type":1444},{"text":6130,"type":69,"marks":6131},"), l'exactitude arithmétique, la catégorisation fiscale et les codes NC des produits.",[6132],{"type":1402,"attrs":6133},{"color":1404},{"type":95,"content":6135},[6136],{"type":54,"attrs":6137,"content":6138},{"textAlign":65},[6139],{"text":6140,"type":69,"marks":6141},"Attribution d'un code de conformité unique :",[6142,6144],{"type":1402,"attrs":6143},{"color":1404},{"type":72},{"type":92,"content":6146},[6147,6183],{"type":95,"content":6148},[6149],{"type":54,"attrs":6150,"content":6151},{"textAlign":65},[6152,6158,6163,6169,6173,6178],{"text":6153,"type":69,"marks":6154},"Si valide :",[6155,6157],{"type":1402,"attrs":6156},{"color":1404},{"type":72},{"text":6159,"type":69,"marks":6160}," Le système enregistre les données transactionnelles, génère un ",[6161],{"type":1402,"attrs":6162},{"color":1404},{"text":6164,"type":69,"marks":6165},"code de conformité unique chiffré",[6166,6168],{"type":1402,"attrs":6167},{"color":1404},{"type":72},{"text":3322,"type":69,"marks":6170},[6171],{"type":1402,"attrs":6172},{"color":1404},{"text":5356,"type":69,"marks":6174},[6175,6177],{"type":1402,"attrs":6176},{"color":1404},{"type":1444},{"text":6179,"type":69,"marks":6180},"), l'ajoute aux métadonnées de la facture et le renvoie au fournisseur.",[6181],{"type":1402,"attrs":6182},{"color":1404},{"type":95,"content":6184},[6185],{"type":54,"attrs":6186,"content":6187},{"textAlign":65},[6188,6194,6199,6205],{"text":6189,"type":69,"marks":6190},"Si invalide :",[6191,6193],{"type":1402,"attrs":6192},{"color":1404},{"type":72},{"text":6195,"type":69,"marks":6196}," Le système renvoie un code d'erreur précisant les champs non conformes. Le fournisseur dispose de ",[6197],{"type":1402,"attrs":6198},{"color":1404},{"text":6200,"type":69,"marks":6201},"48 heures",[6202,6204],{"type":1402,"attrs":6203},{"color":1404},{"type":72},{"text":6206,"type":69,"marks":6207}," pour corriger le défaut et soumettre à nouveau.",[6208],{"type":1402,"attrs":6209},{"color":1404},{"type":2013,"attrs":6211,"content":6213},{"order":6212},5,[6214,6230],{"type":95,"content":6215},[6216],{"type":54,"attrs":6217,"content":6218},{"textAlign":65},[6219,6225],{"text":6220,"type":69,"marks":6221},"Envoi à l'acheteur :",[6222,6224],{"type":1402,"attrs":6223},{"color":1404},{"type":72},{"text":6226,"type":69,"marks":6227}," Une fois validée, la facture est transmise électroniquement à l'acheteur. Le consentement du destinataire étant légalement supprimé par la nouvelle loi, les systèmes de l'acheteur doivent accepter directement le fichier structuré.",[6228],{"type":1402,"attrs":6229},{"color":1404},{"type":95,"content":6231},[6232],{"type":54,"attrs":6233,"content":6234},{"textAlign":65},[6235,6241],{"text":6236,"type":69,"marks":6237},"Compilation de la déclaration de TVA préremplie :",[6238,6240],{"type":1402,"attrs":6239},{"color":1404},{"type":72},{"text":6242,"type":69,"marks":6243}," Le référentiel de l'ANR synchronise les dettes de TVA due du vendeur et les déductions de TVA déductible de l'acheteur, en remplissant automatiquement les projets de déclarations de TVA mensuelles.",[6244],{"type":1402,"attrs":6245},{"color":1404},{"type":62,"attrs":6247,"content":6248},{"level":696,"textAlign":1420},[6249],{"text":6250,"type":69,"marks":6251},"Sanctions en cas de non-conformité",[6252,6254],{"type":1402,"attrs":6253},{"color":1404},{"type":72},{"type":54,"attrs":6256,"content":6257},{"textAlign":65},[6258],{"text":6259,"type":69,"marks":6260},"Pour faire appliquer l'obligation proposée, le projet de loi met à jour les dispositions sanctionnatrices de la loi sur la TVA :",[6261],{"type":1402,"attrs":6262},{"color":1404},{"type":62,"attrs":6264,"content":6265},{"level":64,"textAlign":65},[6266],{"text":6267,"type":69,"marks":6268},"Sanctions en cas de défaut d'émission de factures électroniques structurées (en vigueur au 1er juillet 2028)",[6269],{"type":1402,"attrs":6270},{"color":1404},{"type":54,"attrs":6272,"content":6273},{"textAlign":65},[6274,6279,6284],{"text":6275,"type":69,"marks":6276},"Pour aider les entreprises à s'adapter aux nouvelles règles, le projet de loi prévoit une période transitoire de six mois suivant l'entrée en vigueur du 1er janvier 2028, durant laquelle les sanctions financières pour non-émission sont suspendues. À partir du ",[6277],{"type":1402,"attrs":6278},{"color":1404},{"text":4141,"type":69,"marks":6280},[6281,6283],{"type":1402,"attrs":6282},{"color":1404},{"type":72},{"text":6285,"type":69,"marks":6286},", les sanctions financières s'appliquent :",[6287],{"type":1402,"attrs":6288},{"color":1404},{"type":92,"content":6290},[6291,6317],{"type":95,"content":6292},[6293],{"type":54,"attrs":6294,"content":6295},{"textAlign":65},[6296,6302,6307,6313],{"text":6297,"type":69,"marks":6298},"Amendes standards pour les entreprises :",[6299,6301],{"type":1402,"attrs":6300},{"color":1404},{"type":72},{"text":6303,"type":69,"marks":6304}," Tout assujetti enregistré qui omet d'émettre une facture électronique structurée obligatoire sera passible d'une amende égale à ",[6305],{"type":1402,"attrs":6306},{"color":1404},{"text":6308,"type":69,"marks":6309},"100 % de la valeur de la TVA non facturée",[6310,6312],{"type":1402,"attrs":6311},{"color":1404},{"type":72},{"text":779,"type":69,"marks":6314},[6315],{"type":1402,"attrs":6316},{"color":1404},{"type":95,"content":6318},[6319,6328],{"type":54,"attrs":6320,"content":6321},{"textAlign":65},[6322],{"text":6323,"type":69,"marks":6324},"Amendes minimales légales :",[6325,6327],{"type":1402,"attrs":6326},{"color":1404},{"type":72},{"type":92,"content":6329},[6330,6362],{"type":95,"content":6331},[6332],{"type":54,"attrs":6333,"content":6334},{"textAlign":65},[6335,6340,6346,6351,6357],{"text":6336,"type":69,"marks":6337},"Pour les personnes morales et les commerçants indépendants (",[6338],{"type":1402,"attrs":6339},{"color":1404},{"text":6341,"type":69,"marks":6342},"юридически лица и еднолични търговци",[6343,6345],{"type":1402,"attrs":6344},{"color":1404},{"type":1444},{"text":6347,"type":69,"marks":6348},") : amende minimale de ",[6349],{"type":1402,"attrs":6350},{"color":1404},{"text":6352,"type":69,"marks":6353},"1 500 EUR",[6354,6356],{"type":1402,"attrs":6355},{"color":1404},{"type":72},{"text":6358,"type":69,"marks":6359}," (ou l'équivalent en devise locale).",[6360],{"type":1402,"attrs":6361},{"color":1404},{"type":95,"content":6363},[6364],{"type":54,"attrs":6365,"content":6366},{"textAlign":65},[6367,6372,6378],{"text":6368,"type":69,"marks":6369},"Pour les personnes physiques qui ne sont pas des commerçants : amende minimale de ",[6370],{"type":1402,"attrs":6371},{"color":1404},{"text":6373,"type":69,"marks":6374},"750 EUR",[6375,6377],{"type":1402,"attrs":6376},{"color":1404},{"type":72},{"text":779,"type":69,"marks":6379},[6380],{"type":1402,"attrs":6381},{"color":1404},{"type":92,"content":6383},[6384],{"type":95,"content":6385},[6386],{"type":54,"attrs":6387,"content":6388},{"textAlign":65},[6389,6395],{"text":6390,"type":69,"marks":6391},"Récidive :",[6392,6394],{"type":1402,"attrs":6393},{"color":1404},{"type":72},{"text":6396,"type":69,"marks":6397}," Les sanctions doublent pour les infractions ultérieures commises dans un délai de 12 mois.",[6398],{"type":1402,"attrs":6399},{"color":1404},{"type":62,"attrs":6401,"content":6402},{"level":64,"textAlign":65},[6403],{"text":6404,"type":69,"marks":6405},"Responsabilités sévères pour les développeurs de logiciels et les distributeurs d'ERP (en vigueur au 1er janvier 2028)",[6406],{"type":1402,"attrs":6407},{"color":1404},{"type":54,"attrs":6409,"content":6410},{"textAlign":65},[6411],{"text":6412,"type":69,"marks":6413},"Fait notable, le projet de loi impose une responsabilité légale directe aux producteurs de logiciels commerciaux, aux intégrateurs de systèmes et aux distributeurs d'ERP. Si des défauts techniques ou des erreurs de codage dans un logiciel commercial empêchent ou perturbent la transmission automatique en temps réel des données de facture vers NISSEF :",[6414],{"type":1402,"attrs":6415},{"color":1404},{"type":92,"content":6417},[6418,6444,6470],{"type":95,"content":6419},[6420],{"type":54,"attrs":6421,"content":6422},{"textAlign":65},[6423,6429,6434,6440],{"text":6424,"type":69,"marks":6425},"Première infraction :",[6426,6428],{"type":1402,"attrs":6427},{"color":1404},{"type":72},{"text":6430,"type":69,"marks":6431}," Amendes administratives allant de ",[6432],{"type":1402,"attrs":6433},{"color":1404},{"text":6435,"type":69,"marks":6436},"50 000 EUR à 100 000 EUR",[6437,6439],{"type":1402,"attrs":6438},{"color":1404},{"type":72},{"text":779,"type":69,"marks":6441},[6442],{"type":1402,"attrs":6443},{"color":1404},{"type":95,"content":6445},[6446],{"type":54,"attrs":6447,"content":6448},{"textAlign":65},[6449,6455,6460,6466],{"text":6450,"type":69,"marks":6451},"Infractions répétées :",[6452,6454],{"type":1402,"attrs":6453},{"color":1404},{"type":72},{"text":6456,"type":69,"marks":6457}," Amendes allant de ",[6458],{"type":1402,"attrs":6459},{"color":1404},{"text":6461,"type":69,"marks":6462},"100 000 EUR à 250 000 EUR",[6463,6465],{"type":1402,"attrs":6464},{"color":1404},{"type":72},{"text":779,"type":69,"marks":6467},[6468],{"type":1402,"attrs":6469},{"color":1404},{"type":95,"content":6471},[6472],{"type":54,"attrs":6473,"content":6474},{"textAlign":65},[6475,6481],{"text":6476,"type":69,"marks":6477},"Suspension opérationnelle :",[6478,6480],{"type":1402,"attrs":6479},{"color":1404},{"type":72},{"text":6482,"type":69,"marks":6483}," En cas de défauts techniques persistants, la NRA est habilitée à suspendre les identifiants d'accès du logiciel à NISSEF, mettant ainsi fin de facto aux activités commerciales de l'éditeur du logiciel en Bulgarie.",[6484],{"type":1402,"attrs":6485},{"color":1404},{"type":62,"attrs":6487,"content":6488},{"level":64,"textAlign":65},[6489],{"text":6490,"type":69,"marks":6491},"Risques pour l'acheteur : refus de déduction de la TVA en amont",[6492],{"type":1402,"attrs":6493},{"color":1404},{"type":54,"attrs":6495,"content":6496},{"textAlign":65},[6497],{"text":6498,"type":69,"marks":6499},"En vertu des règles de déduction révisées, les acheteurs professionnels ne peuvent plus déduire la TVA en amont sur la base de factures papier traditionnelles ou de PDF standards pour les transactions relevant du champ d'application de l'obligation. Seules les factures électroniques structurées portant un code de conformité unique et vérifiable délivré par NISSEF confèrent le droit légal à la déduction de la TVA en amont.",[6500],{"type":1402,"attrs":6501},{"color":1404},{"type":62,"attrs":6503,"content":6504},{"level":696,"textAlign":1420},[6505],{"text":6506,"type":69,"marks":6507},"Comment les entreprises peuvent se préparer",[6508,6510],{"type":1402,"attrs":6509},{"color":1404},{"type":72},{"type":54,"attrs":6512,"content":6513},{"textAlign":65},[6514,6519,6525],{"text":6515,"type":69,"marks":6516},"Bien que l'obligation NISSEF proposée entre en vigueur le 1ᵉʳ janvier 2028, les entreprises doivent se préparer dès à présent, d'autant plus que les grandes entreprises sont confrontées à ",[6517],{"type":1402,"attrs":6518},{"color":1404},{"text":6520,"type":69,"marks":6521},"la déclaration SAF-T dès le 1ᵉʳ janvier 2026",[6522,6524],{"type":1402,"attrs":6523},{"color":1404},{"type":72},{"text":6526,"type":69,"marks":6527},". Les organisations doivent mettre en œuvre les étapes opérationnelles suivantes :",[6528],{"type":1402,"attrs":6529},{"color":1404},{"type":62,"attrs":6531,"content":6532},{"level":64,"textAlign":65},[6533],{"text":6534,"type":69,"marks":6535},"1. Nettoyer les données de référence et classifier les inventaires de produits",[6536],{"type":1402,"attrs":6537},{"color":1404},{"type":54,"attrs":6539,"content":6540},{"textAlign":65},[6541,6546,6552,6557,6562],{"text":6542,"type":69,"marks":6543},"L'exigence la plus lourde sur le plan opérationnel, tant pour la facturation électronique NISSEF que pour la déclaration SAF-T, est la classification des marchandises. Chaque article en stock doit être associé à son code tarifaire correct à 8 chiffres de la ",[6544],{"type":1402,"attrs":6545},{"color":1404},{"text":6547,"type":69,"marks":6548},"nomenclature combinée (NC) de l'UE",[6549,6551],{"type":1402,"attrs":6550},{"color":1404},{"type":72},{"text":6553,"type":69,"marks":6554},". Les entreprises doivent examiner sans délai leurs fichiers de référence fournisseurs et clients afin de vérifier les numéros d'immatriculation commerciale (",[6555],{"type":1402,"attrs":6556},{"color":1404},{"text":5465,"type":69,"marks":6558},[6559,6561],{"type":1402,"attrs":6560},{"color":1404},{"type":1444},{"text":6563,"type":69,"marks":6564},"), les numéros de TVA et les adresses officielles des sociétés.",[6565],{"type":1402,"attrs":6566},{"color":1404},{"type":62,"attrs":6568,"content":6569},{"level":64,"textAlign":65},[6570],{"text":6571,"type":69,"marks":6572},"2. Moderniser les architectures logicielles ERP et de facturation",[6573],{"type":1402,"attrs":6574},{"color":1404},{"type":54,"attrs":6576,"content":6577},{"textAlign":65},[6578],{"text":6579,"type":69,"marks":6580},"Les directions financière et informatique doivent évaluer leurs logiciels d'entreprise actuels. Les moteurs ERP (tels que SAP, Microsoft Dynamics, Oracle ou des plateformes bulgares locales) doivent être en mesure de générer des fichiers XML structurés conformes aux schémas EN 16931. Le logiciel doit prendre en charge une connectivité API REST bidirectionnelle avec la NRA, gérer les transmissions asynchrones, capturer le code de conformité unique et traiter les notifications d'erreur en temps réel dans le délai légal de correction de 48 heures.",[6581],{"type":1402,"attrs":6582},{"color":1404},{"type":62,"attrs":6584,"content":6585},{"level":64,"textAlign":65},[6586],{"text":6587,"type":69,"marks":6588},"3. Automatiser les processus de comptes fournisseurs",[6589],{"type":1402,"attrs":6590},{"color":1404},{"type":54,"attrs":6592,"content":6593},{"textAlign":65},[6594],{"text":6595,"type":69,"marks":6596},"La nouvelle loi supprimant le consentement du destinataire, les acheteurs recevront systématiquement des fichiers de données XML structurés plutôt que des PDF visuels. Les départements achats et comptes fournisseurs doivent automatiser le traitement des factures entrantes. Les systèmes doivent analyser automatiquement les factures XML entrantes, vérifier le code de conformité intégré par rapport à la base de données de la NRA et associer les lignes de facturation aux bons de commande internes.",[6597],{"type":1402,"attrs":6598},{"color":1404},{"type":62,"attrs":6600,"content":6601},{"level":64,"textAlign":65},[6602],{"text":6603,"type":69,"marks":6604},"4. Participer à l'environnement de test de la NRA",[6605],{"type":1402,"attrs":6606},{"color":1404},{"type":54,"attrs":6608,"content":6609},{"textAlign":65},[6610,6615,6621],{"text":6611,"type":69,"marks":6612},"Le projet de loi impose à l'Agence nationale des recettes de mettre un environnement de test (sandbox) NISSEF à la disposition des développeurs de logiciels et des contribuables ",[6613],{"type":1402,"attrs":6614},{"color":1404},{"text":6616,"type":69,"marks":6617},"au moins six mois avant la mise en œuvre",[6618,6620],{"type":1402,"attrs":6619},{"color":1404},{"type":72},{"text":6622,"type":69,"marks":6623}," (d'ici juillet 2027). Les entreprises doivent intégrer cette période de test dans leurs budgets de transformation informatique afin de simuler de bout en bout la génération des factures, la transmission numérique, la validation et la correction des erreurs avant l'entrée en vigueur de l'obligation légale.",[6624],{"type":1402,"attrs":6625},{"color":1404},{"type":62,"attrs":6627,"content":6628},{"level":696,"textAlign":1420},[6629],{"text":6630,"type":69,"marks":6631},"Conclusion",[6632,6634],{"type":1402,"attrs":6633},{"color":1404},{"type":72},{"type":54,"attrs":6636,"content":6637},{"textAlign":65},[6638,6643,6648,6653,6659],{"text":6639,"type":69,"marks":6640},"La Bulgarie fait avancer une réforme ambitieuse de son cadre de conformité en matière de fiscalité indirecte. La publication, le 23 septembre 2026, du projet de loi modifiant la loi sur la TVA établit une feuille de route claire : la facturation électronique structurée obligatoire et la validation en temps réel via la plateforme ",[6641],{"type":1402,"attrs":6642},{"color":1404},{"text":3338,"type":69,"marks":6644},[6645,6647],{"type":1402,"attrs":6646},{"color":1404},{"type":72},{"text":6649,"type":69,"marks":6650}," entreront en vigueur le ",[6651],{"type":1402,"attrs":6652},{"color":1404},{"text":6654,"type":69,"marks":6655},"1ᵉʳ janvier 2028",[6656,6658],{"type":1402,"attrs":6657},{"color":1404},{"type":72},{"text":779,"type":69,"marks":6660},[6661],{"type":1402,"attrs":6662},{"color":1404},{"type":54,"attrs":6664,"content":6665},{"textAlign":65},[6666,6671,6677,6682,6688],{"text":6667,"type":69,"marks":6668},"Combinée à l'introduction progressive ",[6669],{"type":1402,"attrs":6670},{"color":1404},{"text":6672,"type":69,"marks":6673},"d'extraits comptables SAF-T dès le 1ᵉʳ janvier 2026",[6674,6676],{"type":1402,"attrs":6675},{"color":1404},{"type":72},{"text":6678,"type":69,"marks":6679}," et de l'abrogation prévue ",[6680],{"type":1402,"attrs":6681},{"color":1404},{"text":6683,"type":69,"marks":6684},"des registres traditionnels de TVA sur les ventes et les achats",[6685,6687],{"type":1402,"attrs":6686},{"color":1404},{"type":72},{"text":6689,"type":69,"marks":6690},", la Bulgarie remplace systématiquement les contrôles fiscaux rétrospectifs par des contrôles continus des transactions en temps réel. Cette transition simplifie la conformité des entreprises en règle grâce à des déclarations de TVA pré-remplies, tout en renforçant la lutte contre la fraude fiscale.",[6691],{"type":1402,"attrs":6692},{"color":1404},{"type":54,"attrs":6694,"content":6695},{"textAlign":65},[6696],{"text":6697,"type":69,"marks":6698},"Les organisations opérant en Bulgarie ne peuvent pas se permettre une approche réactive. Se préparer dès à présent en auditant les architectures ERP de l'entreprise, en classifiant les lignes d'inventaire selon la nomenclature combinée de l'UE et en déployant des chaînes de conformité automatisées garantira une transition en douceur vers le nouveau cadre, tout en atténuant les sanctions légales et en protégeant la récupération de la TVA en amont.",[6699],{"type":1402,"attrs":6700},{"color":1404},{"_uid":6702,"theme":6703,"buttons":6704,"heading":1919,"tagline":8,"component":1920,"questions":6705,"background":49,"spacingTop":8,"description":6797,"spacingBottom":8,"hideBackgroundShapes":17},"7d8710d7-f7e2-4c99-a61f-cc78b122c706","accent-1-dark",[],[6706,6719,6732,6745,6758,6771,6784],{"_uid":6707,"title":6708,"answer":6709,"component":1935},"39219b7c-2fc0-4cf4-b952-4d1b9cf80f04","Une facture PDF envoyée par e-mail est-elle considérée comme une facture électronique valable en Bulgarie ?",{"type":51,"attrs":6710,"content":6711},{"backgroundColor":65},[6712,6717],{"type":54,"attrs":6713,"content":6714},{"textAlign":65},[6715],{"text":6716,"type":69},"Non. Selon le projet de loi proposé, un document PDF standard envoyé par e-mail est défini comme un fichier électronique non structuré, sans valeur juridique pour les livraisons B2B nationales relevant du champ d'application. Pour être légalement reconnue, une facture doit être émise dans un format XML structuré et lisible par machine (conforme à la norme EN 16931) et validée via le système NISSEF de la NRA afin de recevoir un code de conformité unique.",{"type":54,"attrs":6718},{"textAlign":65},{"_uid":6720,"title":6721,"answer":6722,"component":1935},"a5889fa0-8ee4-4981-8d08-1e39a3d67d7a","Le destinataire doit-il consentir à recevoir des factures électroniques structurées ?",{"type":51,"attrs":6723,"content":6724},{"backgroundColor":65},[6725,6730],{"type":54,"attrs":6726,"content":6727},{"textAlign":65},[6728],{"text":6729,"type":69},"Non. Le projet de loi supprime explicitement l'exigence historique de consentement du destinataire, en vertu du nouvel article 120e, paragraphe 5. Un acheteur ne peut pas refuser une facture électronique structurée en demandant une copie papier ou un fichier PDF.",{"type":54,"attrs":6731},{"textAlign":65},{"_uid":6733,"title":6734,"answer":6735,"component":1935},"b3b2c9d5-3763-4da8-98cf-62423887afee","Comment fonctionne la règle de correction des erreurs sous 48 heures ?",{"type":51,"attrs":6736,"content":6737},{"backgroundColor":65},[6738,6743],{"type":54,"attrs":6739,"content":6740},{"textAlign":65},[6741],{"text":6742,"type":69},"Si les données d'une facture échouent aux contrôles de validation automatisés lors de la transmission à NISSEF, la plateforme de la NRA renvoie un message de rejet électronique précisant l'erreur technique ou sémantique. Le fournisseur dispose d'un délai légal de 48 heures pour corriger les données et faire valider la facture avec succès, sans encourir d'amendes pour non-conformité.",{"type":54,"attrs":6744},{"textAlign":65},{"_uid":6746,"title":6747,"answer":6748,"component":1935},"5ef4f9e4-7b47-433d-8eaf-093fb2315e61","Quel est le lien entre l'obligation de facturation électronique et le SAF-T en Bulgarie ?",{"type":51,"attrs":6749,"content":6750},{"backgroundColor":65},[6751,6756],{"type":54,"attrs":6752,"content":6753},{"textAlign":65},[6754],{"text":6755,"type":69},"Il s'agit de deux piliers complémentaires du cadre fiscal numérique de la Bulgarie. Le SAF-T est une obligation de déclaration périodique (mensuelle pour les registres comptables et annuelle pour les actifs) introduite à partir du 1ᵉʳ janvier 2026 pour les grands contribuables, avec une extension progressive jusqu'en 2030. NISSEF, en revanche, est un modèle de validation en temps réel de type Contrôle continu des transactions (CTC) pour les factures transactionnelles, dont l'entrée en vigueur est prévue le 1ᵉʳ janvier 2028. Les deux systèmes exigent des données XML structurées et des codes de classification des articles harmonisés.",{"type":54,"attrs":6757},{"textAlign":65},{"_uid":6759,"title":6760,"answer":6761,"component":1935},"6754a307-6f6c-462c-88fb-1655e5af106f","Les registres mensuels de TVA sur les achats et les ventes continueront-ils d'exister après 2028 ?",{"type":51,"attrs":6762,"content":6763},{"backgroundColor":65},[6764,6769],{"type":54,"attrs":6765,"content":6766},{"textAlign":65},[6767],{"text":6768,"type":69},"Non. Le projet de loi abroge les dispositions existantes de l'article 124 de la loi sur la TVA imposant la soumission de registres mensuels des ventes (дневник за продажбите) et des achats (дневник за покупките). Ils seront remplacés par des déclarations de TVA pré-remplies automatiquement, générées directement par la NRA à partir des données de factures validées.",{"type":54,"attrs":6770},{"textAlign":65},{"_uid":6772,"title":6773,"answer":6774,"component":1935},"075e215b-836f-469a-822e-7380d9bc4b16","Les transactions intracommunautaires transfrontalières sont-elles incluses dans l'obligation de 2028 ?",{"type":51,"attrs":6775,"content":6776},{"backgroundColor":65},[6777,6782],{"type":54,"attrs":6778,"content":6779},{"textAlign":65},[6780],{"text":6781,"type":69},"Non. Les livraisons transfrontalières de biens et de services entre la Bulgarie et les autres États membres de l'UE sont exclues de l'obligation nationale de validation NISSEF. Ces transactions passeront à la facturation électronique structurée et à la déclaration numérique le 1ᵉʳ juillet 2030, dans le cadre du paquet européen TVA à l'ère numérique (ViDA).",{"type":54,"attrs":6783},{"textAlign":65},{"_uid":6785,"title":6786,"answer":6787,"component":1935},"4f130069-c95e-4807-99a1-196182b7cf22","Que se passe-t-il si une facture est émise avec des montants ou des conditions commerciales incorrects ?",{"type":51,"attrs":6788,"content":6789},{"backgroundColor":65},[6790,6795],{"type":54,"attrs":6791,"content":6792},{"textAlign":65},[6793],{"text":6794,"type":69},"Si une erreur est identifiée au plus tard le 5ᵉ jour de la période fiscale suivant la période d'émission, la facture peut être annulée directement dans le système NISSEF, sans émission de note de crédit. Passé ce délai, le fournisseur doit émettre une note de crédit ou de débit structurée, qui doit à son tour faire l'objet d'une validation NISSEF indépendante.",{"type":54,"attrs":6796},{"textAlign":65},{"type":51,"content":6798},[6799],{"type":54},{"id":6801,"alt":8,"name":8,"focus":8,"title":8,"source":8,"filename":6802,"copyright":8,"fieldtype":15,"meta_data":6803,"is_external_url":17},63876513780044,"https://a.storyblok.com/f/318078/7360x4912/82c4822615/bulgaria-flag.jpg",{},"Exigences en matière de facturation électronique en Bulgarie",[],[],{"type":51,"attrs":6808,"content":6809},{"backgroundColor":65},[6810],{"type":54,"attrs":6811,"content":6812},{"textAlign":65},[6813],{"text":6814,"type":69,"marks":6815},"La Bulgarie propose une facturation électronique B2B obligatoire à partir du 1ᵉʳ janvier 2028. L'Agence nationale des recettes gère le nouveau système de validation. Les factures doivent respecter le format XML structuré EN 16931. La validation en temps réel attribue un code de conformité unique. Le consentement du destinataire est formellement supprimé. Les registres de TVA traditionnels seront abrogés. Des déclarations de TVA pré-remplies automatisées les remplaceront. La déclaration SAF-T progressive débute le 1ᵉʳ janvier 2026.",[6816],{"type":1402,"attrs":6817},{"color":6818},"#1F1F1F",[],{"type":51,"attrs":6821,"content":6822},{"backgroundColor":65},[6823,6838,6870,6879,6901,6910,6942,6951],{"type":54,"attrs":6824,"content":6825},{"textAlign":65},[6826,6833],{"text":6827,"type":69,"marks":6828},"Exigences techniques",[6829,6832],{"type":1402,"attrs":6830},{"color":6831},"#444746",{"type":72},{"text":6834,"type":69,"marks":6835}," (facturation électronique proposée)",[6836],{"type":1402,"attrs":6837},{"color":6831},{"type":92,"content":6839},[6840,6850,6860],{"type":95,"content":6841},[6842],{"type":54,"attrs":6843,"content":6844},{"textAlign":65},[6845],{"text":6846,"type":69,"marks":6847},"Plateforme – Système national de facturation électronique et de déclaration géré par la NRA (NISSEF)",[6848],{"type":1402,"attrs":6849},{"color":6831},{"type":95,"content":6851},[6852],{"type":54,"attrs":6853,"content":6854},{"textAlign":65},[6855],{"text":6856,"type":69,"marks":6857},"Format – Factures électroniques structurées conformes à la norme EN 16931 (modalités à définir par arrêté du ministre des Finances)",[6858],{"type":1402,"attrs":6859},{"color":6831},{"type":95,"content":6861},[6862],{"type":54,"attrs":6863,"content":6864},{"textAlign":65},[6865],{"text":6866,"type":69,"marks":6867},"Durée d'archivage – Minimum 10 ans (durée standard de conservation des documents TVA)",[6868],{"type":1402,"attrs":6869},{"color":6831},{"type":54,"attrs":6871,"content":6872},{"textAlign":65},[6873],{"text":6874,"type":69,"marks":6875},"Obligations B2G",[6876,6878],{"type":1402,"attrs":6877},{"color":6831},{"type":72},{"type":92,"content":6880},[6881,6891],{"type":95,"content":6882},[6883],{"type":54,"attrs":6884,"content":6885},{"textAlign":65},[6886],{"text":6887,"type":69,"marks":6888},"Réception – Tous les organismes publics",[6889],{"type":1402,"attrs":6890},{"color":6831},{"type":95,"content":6892},[6893],{"type":54,"attrs":6894,"content":6895},{"textAlign":65},[6896],{"text":6897,"type":69,"marks":6898},"Émission – Aucune obligation générale d'émission pour les fournisseurs à ce jour ; facturation électronique structurée obligatoire proposée à partir de janvier 2028 dans le cadre du projet de loi TVA (voir ci-dessous)",[6899],{"type":1402,"attrs":6900},{"color":6831},{"type":54,"attrs":6902,"content":6903},{"textAlign":65},[6904],{"text":6905,"type":69,"marks":6906},"Obligations B2B – proposées",[6907,6909],{"type":1402,"attrs":6908},{"color":6831},{"type":72},{"type":92,"content":6911},[6912,6922,6932],{"type":95,"content":6913},[6914],{"type":54,"attrs":6915,"content":6916},{"textAlign":65},[6917],{"text":6918,"type":69,"marks":6919},"Le projet de loi TVA propose une facturation électronique structurée et une déclaration en temps réel à la NRA obligatoires à partir du 1er janvier 2028 pour les livraisons B2B/B2G nationales effectuées par des fournisseurs bulgares immatriculés à la TVA",[6920],{"type":1402,"attrs":6921},{"color":6831},{"type":95,"content":6923},[6924],{"type":54,"attrs":6925,"content":6926},{"textAlign":65},[6927],{"text":6928,"type":69,"marks":6929},"Validation des factures en temps réel par la NRA au moyen d'un code de conformité unique ; les déclarations de TVA pré-remplies remplaceront les registres de TVA existants.",[6930],{"type":1402,"attrs":6931},{"color":6831},{"type":95,"content":6933},[6934],{"type":54,"attrs":6935,"content":6936},{"textAlign":65},[6937],{"text":6938,"type":69,"marks":6939},"Pas encore adopté",[6940],{"type":1402,"attrs":6941},{"color":6831},{"type":54,"attrs":6943,"content":6944},{"textAlign":65},[6945],{"text":6946,"type":69,"marks":6947},"Par ailleurs",[6948,6950],{"type":1402,"attrs":6949},{"color":6831},{"type":72},{"type":92,"content":6952},[6953],{"type":95,"content":6954},[6955],{"type":54,"attrs":6956,"content":6957},{"textAlign":65},[6958,6963],{"text":6959,"type":69,"marks":6960},"La déclaration SAF-T est progressivement mise en place à partir de 2026 pour les grands contribuables (indépendamment de la réforme proposée de facturation électronique/déclaration en temps réel de 2028)",[6961],{"type":1402,"attrs":6962},{"color":6831},{"text":6964,"type":69,"marks":6965}," ",[6966],{"type":1402,"attrs":6967},{"color":1404},{"type":51,"attrs":6969,"content":6970},{"backgroundColor":65},[6971],{"type":54,"attrs":6972,"content":6973},{"textAlign":65},[6974],{"text":6975,"type":69,"marks":6976},"Cet article a été mis à jour le 29 septembre 2026 ",[6977],{"type":1444},[],"bulgaria","fr/resources/radar-de-conformite/bulgarie",-130,[],627728653,"afc41bd2-7e7e-4ddc-b5ce-23fc0dbd2a59","2025-08-26T19:45:28.272Z",[],"resources/compliance-pulse/bulgaria",[6989,6992,6995,6998],{"path":6990,"name":6991,"lang":522,"published":56},"resources/compliance-pulse/bulgarije","Bulgarije",{"path":6993,"name":6994,"lang":515,"published":56},"resources/radar-de-conformite/bulgarie","Bulgarie",{"path":6996,"name":6997,"lang":527,"published":56},"informationen/compliance-pulse/bulgarien","Bulgarien",{"path":6999,"name":7000,"lang":531,"published":56},"resources/compliance-pulse/requisitos-facturacion-electronica-bulgaria","Requisitos de facturación electrónica en Bulgaria",{"left":7002,"top":7002,"width":7003,"height":7004,"rotate":7002,"vFlip":17,"hFlip":17,"body":7005},0,304,609,"\u003Cdefs>\n\t\t\u003Cfilter id=\"feather\" x=\"-100%\" y=\"-100%\" width=\"300%\" height=\"300%\">\n\t\t\t\u003CfeGaussianBlur 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