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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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Adoptée dans le cadre de la loi sur les opportunités de croissance (",[3290],{"type":1402,"attrs":3291},{"color":1404},{"text":3293,"type":69,"marks":3294},"Wachstumschancengesetz",[3295,3297],{"type":1402,"attrs":3296},{"color":1404},{"type":1444},{"text":3299,"type":69,"marks":3300},"), cette réforme redéfinit légalement les factures électroniques, abandonnant les simples PDF au profit de formats sémantiques structurés conformes à la norme européenne EN 16931.",[3301],{"type":1402,"attrs":3302},{"color":1404},{"type":54,"attrs":3304,"content":3305},{"textAlign":65},[3306,3311,3317,3322,3328,3333,3339],{"text":3307,"type":69,"marks":3308},"Le déploiement national du B2B suit un calendrier progressif. Depuis le ",[3309],{"type":1402,"attrs":3310},{"color":1404},{"text":3312,"type":69,"marks":3313},"1er janvier 2025",[3314,3316],{"type":1402,"attrs":3315},{"color":1404},{"type":72},{"text":3318,"type":69,"marks":3319},", toutes les entreprises établies en Allemagne doivent être techniquement équipées pour recevoir des factures électroniques structurées sans nécessiter le consentement de l'acheteur. L'obligation d'émission suit ensuite des vagues progressives : les grandes entreprises dont le chiffre d'affaires annuel dépasse 800 000 € doivent émettre des factures électroniques conformes à partir du ",[3320],{"type":1402,"attrs":3321},{"color":1404},{"text":3323,"type":69,"marks":3324},"1er janvier 2027",[3325,3327],{"type":1402,"attrs":3326},{"color":1404},{"type":72},{"text":3329,"type":69,"marks":3330},", avant que l'obligation ne s'étende à toutes les autres entreprises nationales le ",[3331],{"type":1402,"attrs":3332},{"color":1404},{"text":3334,"type":69,"marks":3335},"1er janvier 2028",[3336,3338],{"type":1402,"attrs":3337},{"color":1404},{"type":72},{"text":779,"type":69,"marks":3340},[3341],{"type":1402,"attrs":3342},{"color":1404},{"type":54,"attrs":3344,"content":3345},{"textAlign":65},[3346,3351,3357],{"text":3347,"type":69,"marks":3348},"Bien que l'Allemagne n'applique actuellement aucun modèle centralisé de validation préalable, le ministère des Finances prépare activement un système décentralisé de déclaration électronique (",[3349],{"type":1402,"attrs":3350},{"color":1404},{"text":3352,"type":69,"marks":3353},"elektronisches Meldesystem",[3354,3356],{"type":1402,"attrs":3355},{"color":1404},{"type":1444},{"text":3358,"type":69,"marks":3359},") destiné à collecter les données transactionnelles en temps réel, faisant office de passerelle nationale de l'Allemagne vers les règles européennes obligatoires de déclaration numérique prévues par ViDA pour 2030.",[3360],{"type":1402,"attrs":3361},{"color":1404},{"type":62,"attrs":3363,"content":3364},{"level":696,"textAlign":65},[3365],{"text":3366,"type":69,"marks":3367},"Introduction & stratégie fiscale numérique",[3368,3370],{"type":1402,"attrs":3369},{"color":1404},{"type":72},{"type":54,"attrs":3372,"content":3373},{"textAlign":65},[3374,3379,3385],{"text":3375,"type":69,"marks":3376},"L'Allemagne traverse l'une des transformations les plus importantes de son histoire moderne en matière de facturation commerciale et de conformité fiscale. Le gouvernement fédéral a entrepris de remplacer le papier et les formats numériques non structurés par des ",[3377],{"type":1402,"attrs":3378},{"color":1404},{"text":3380,"type":69,"marks":3381},"factures électroniques structurées et lisibles par machine dans l'ensemble des secteurs commerciaux nationaux",[3382,3384],{"type":1402,"attrs":3383},{"color":1404},{"type":72},{"text":779,"type":69,"marks":3386},[3387],{"type":1402,"attrs":3388},{"color":1404},{"type":54,"attrs":3390,"content":3391},{"textAlign":65},[3392,3397,3413,3418,3424],{"text":3393,"type":69,"marks":3394},"Ce virage numérique répond à un double objectif : réduire ",[3395],{"type":1402,"attrs":3396},{"color":1404},{"text":3398,"type":69,"marks":3399},"l'écart de TVA",[3400,3411],{"type":106,"attrs":3401},{"href":3402,"uuid":3403,"anchor":65,"custom":3404,"target":111,"linktype":112,"story":3405},"/fr/resources/blog/eu-vat-gap-report-2025","8f4ca37b-ce47-4dda-ada5-f518d4efd107",{},{"name":3406,"id":3407,"uuid":3403,"slug":3408,"url":3409,"full_slug":3410,"_stopResolving":56},"EU VAT gap report 2025: Key updates and findings",88639712168650,"eu-vat-gap-report-2025","resources/blog/eu-vat-gap-report-2025","fr/resources/blog/eu-vat-gap-report-2025",{"type":1402,"attrs":3412},{"color":1404},{"text":3414,"type":69,"marks":3415}," national persistant et moderniser les processus interentreprises au sein de la plus grande économie du continent. Les estimations de la Commission européenne font régulièrement état de milliards d'euros perdus chaque année en raison de la fraude à la TVA, des carrousels de TVA et des erreurs de calcul administratives. En transformant les transactions en enregistrements numériques structurés, l'administration fiscale allemande (",[3416],{"type":1402,"attrs":3417},{"color":1404},{"text":3419,"type":69,"marks":3420},"Finanzverwaltung",[3421,3423],{"type":1402,"attrs":3422},{"color":1404},{"type":1444},{"text":3425,"type":69,"marks":3426},") met en place la base structurelle nécessaire pour vérifier automatiquement les déductions fiscales.",[3427],{"type":1402,"attrs":3428},{"color":1404},{"type":54,"attrs":3430,"content":3431},{"textAlign":65},[3432,3437,3453],{"text":3433,"type":69,"marks":3434},"La stratégie allemande se distingue des modèles de validation centralisée mis au point en Amérique latine et en Europe du Sud. Plutôt que d'obliger les entreprises à faire transiter chaque facture par un portail de validation gouvernemental avant son envoi, le législateur allemand a privilégié ",[3435],{"type":1402,"attrs":3436},{"color":1404},{"text":3438,"type":69,"marks":3439},"un modèle décentralisé",[3440,3451],{"type":106,"attrs":3441},{"href":3442,"uuid":3443,"anchor":65,"custom":3444,"target":111,"linktype":112,"story":3445},"/fr/resources/blog/the-e-invoicing-maze-navigating-global-compliance-models","cbbac0bf-7665-4a81-8992-fcf1ff817b54",{},{"name":3446,"id":3447,"uuid":3443,"slug":3448,"url":3449,"full_slug":3450,"_stopResolving":56},"The e-invoicing maze: Navigating global compliance models",109473954079334,"the-e-invoicing-maze-navigating-global-compliance-models","resources/blog/the-e-invoicing-maze-navigating-global-compliance-models","fr/resources/blog/the-e-invoicing-maze-navigating-global-compliance-models",{"type":1402,"attrs":3452},{"color":1404},{"text":3454,"type":69,"marks":3455},". Les entreprises échangent des documents structurés directement ou via des réseaux privés, ce qui préserve la rapidité opérationnelle tout en établissant une syntaxe de données standardisée.",[3456],{"type":1402,"attrs":3457},{"color":1404},{"type":54,"attrs":3459,"content":3460},{"textAlign":65},[3461,3466,3472,3477,3486,3491,3497,3502,3519,3528,3538,3547,3552,3568],{"text":3462,"type":69,"marks":3463},"Cette transformation du B2B ne part pas de zéro ; elle s'appuie sur ",[3464],{"type":1402,"attrs":3465},{"color":1404},{"text":3467,"type":69,"marks":3468},"des années de facturation électronique B2G obligatoire",[3469,3471],{"type":1402,"attrs":3470},{"color":1404},{"type":72},{"text":3473,"type":69,"marks":3474},". Le déploiement dans le secteur public a introduit des spécificités propres à l'Allemagne, telles que la création de ",[3475],{"type":1402,"attrs":3476},{"color":1404},{"text":3478,"type":69,"marks":3479},"portails dédiés de soumission des factures ",[3480,3484],{"type":106,"attrs":3481},{"href":3274,"uuid":3275,"anchor":65,"custom":3482,"target":111,"linktype":112,"story":3483},{},{"name":3278,"id":3279,"uuid":3275,"slug":3280,"url":3281,"full_slug":3282,"_stopResolving":56},{"type":1402,"attrs":3485},{"color":1404},{"text":3487,"type":69,"marks":3488},"(initialement répartis entre le ZRE et l'OZG-RE, désormais regroupés au sein de l'OZG-RE), l'introduction de l'obligation d'utiliser le ",[3489],{"type":1402,"attrs":3490},{"color":1404},{"text":3492,"type":69,"marks":3493},"Leitweg-ID",[3494,3496],{"type":1402,"attrs":3495},{"color":1404},{"type":1444},{"text":3498,"type":69,"marks":3499}," pour l'acheminement au sein de l'administration publique, ainsi que la mise en place de la norme nationale ",[3500],{"type":1402,"attrs":3501},{"color":1404},{"text":3503,"type":69,"marks":3504},"XRechnung",[3505,3516,3518],{"type":106,"attrs":3506},{"href":3507,"uuid":3508,"anchor":65,"custom":3509,"target":111,"linktype":112,"story":3510},"/fr/resources/blog/understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-2-5-the-different-invoicing-standards","0fa85919-e621-4402-8e48-036084472032",{},{"name":3511,"id":3512,"uuid":3508,"slug":3513,"url":3514,"full_slug":3515,"_stopResolving":56},"Understanding B2G E-Invoicing in Germany: A Comprehensive Guide (2/5): The Different Invoicing Standards",138905932141925,"understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-2-5-the-different-invoicing-standards","resources/blog/understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-2-5-the-different-invoicing-standards","fr/resources/blog/understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-2-5-the-different-invoicing-standards",{"type":1402,"attrs":3517},{"color":1404},{"type":1444},{"text":3520,"type":69,"marks":3521}," CIUS, aux côtés des profils ",[3522,3526],{"type":106,"attrs":3523},{"href":3507,"uuid":3508,"anchor":65,"custom":3524,"target":111,"linktype":112,"story":3525},{},{"name":3511,"id":3512,"uuid":3508,"slug":3513,"url":3514,"full_slug":3515,"_stopResolving":56},{"type":1402,"attrs":3527},{"color":1404},{"text":3529,"type":69,"marks":3530},"ZUGFeRD",[3531,3535,3537],{"type":106,"attrs":3532},{"href":3507,"uuid":3508,"anchor":65,"custom":3533,"target":111,"linktype":112,"story":3534},{},{"name":3511,"id":3512,"uuid":3508,"slug":3513,"url":3514,"full_slug":3515,"_stopResolving":56},{"type":1402,"attrs":3536},{"color":1404},{"type":1444},{"text":3539,"type":69,"marks":3540}," acceptés",[3541,3545],{"type":106,"attrs":3542},{"href":3507,"uuid":3508,"anchor":65,"custom":3543,"target":111,"linktype":112,"story":3544},{},{"name":3511,"id":3512,"uuid":3508,"slug":3513,"url":3514,"full_slug":3515,"_stopResolving":56},{"type":1402,"attrs":3546},{"color":1404},{"text":3548,"type":69,"marks":3549},". Si le B2G a introduit ces exigences rigoureuses de routage et de formatage propres au secteur public (notamment la gestion des ",[3550],{"type":1402,"attrs":3551},{"color":1404},{"text":3492,"type":69,"marks":3553},[3554,3565,3567],{"type":106,"attrs":3555},{"href":3556,"uuid":3557,"anchor":65,"custom":3558,"target":111,"linktype":112,"story":3559},"/fr/resources/blog/understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-3-5-demystifying-the-leitweg-id","86e29d76-179f-49f0-bb98-940e0f91e1ae",{},{"name":3560,"id":3561,"uuid":3557,"slug":3562,"url":3563,"full_slug":3564,"_stopResolving":56},"Understanding B2G E-Invoicing in Germany: A Comprehensive Guide (3/5): Demystifying the \"Leitweg-ID\"",138901210800238,"understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-3-5-demystifying-the-leitweg-id","resources/blog/understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-3-5-demystifying-the-leitweg-id","fr/resources/blog/understanding-b2g-e-invoicing-in-germany-a-comprehensive-guide-3-5-demystifying-the-leitweg-id",{"type":1402,"attrs":3566},{"color":1404},{"type":1444},{"text":3569,"type":69,"marks":3570},"s qui ne sont pas répertoriés dans un annuaire officiel unique), l'obligation B2B étend la facturation structurée à l'ensemble de l'économie commerciale.",[3571],{"type":1402,"attrs":3572},{"color":1404},{"type":54,"attrs":3574,"content":3575},{"textAlign":65},[3576,3581,3587,3592,3598,3603,3619],{"text":3577,"type":69,"marks":3578},"Élément essentiel, contrairement aux modèles de validation centralisée qui imposent des canaux de transmission rigides ou des portails gouvernementaux, le cadre B2B allemand n'impose ",[3579],{"type":1402,"attrs":3580},{"color":1404},{"text":3582,"type":69,"marks":3583},"aucune restriction ni limitation quant à la méthode de transmission",[3584,3586],{"type":1402,"attrs":3585},{"color":1404},{"type":72},{"text":3588,"type":69,"marks":3589},". Les entreprises sont entièrement libres d'échanger leurs factures par e-mail standard, par SFTP sécurisé ou via des réseaux tels que Peppol. La seule exigence légale porte strictement sur le ",[3590],{"type":1402,"attrs":3591},{"color":1404},{"text":3593,"type":69,"marks":3594},"format",[3595,3597],{"type":1402,"attrs":3596},{"color":1404},{"type":72},{"text":3599,"type":69,"marks":3600},": les factures doivent être structurées et pleinement compatibles avec la norme européenne ",[3601],{"type":1402,"attrs":3602},{"color":1404},{"text":3604,"type":69,"marks":3605},"EN 16931",[3606,3617],{"type":106,"attrs":3607},{"href":3608,"uuid":3609,"anchor":65,"custom":3610,"target":111,"linktype":112,"story":3611},"/fr/resources/blog/what-is-the-en-16931-electronic-invoicing-standard-","4bf0c0d2-1fdf-431e-9cd3-9035c390c4e4",{},{"name":3612,"id":3613,"uuid":3609,"slug":3614,"url":3615,"full_slug":3616,"_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":3618},{"color":1404},{"text":3620,"type":69,"marks":3621},". Cette approche axée sur le format et neutre quant au canal de transmission, associée au déploiement progressif débutant par la réception obligatoire en janvier 2025 puis suivie d'obligations d'émission progressives, laisse aux entreprises une certaine flexibilité dans la manière de faire évoluer leur infrastructure de facturation existante.",[3622],{"type":1402,"attrs":3623},{"color":1404},{"type":54,"attrs":3625,"content":3626},{"textAlign":65},[3627,3632,3637],{"text":3628,"type":69,"marks":3629},"Ce cadre réglementaire constitue la première phase indispensable d'un projet plus vaste à deux niveaux. La facturation électronique structurée met en place les enregistrements commerciaux normalisés qui alimenteront ensuite une future plateforme nationale de déclaration électronique des transactions (",[3630],{"type":1402,"attrs":3631},{"color":1404},{"text":3352,"type":69,"marks":3633},[3634,3636],{"type":1402,"attrs":3635},{"color":1404},{"type":1444},{"text":3638,"type":69,"marks":3639},"). Grâce à cette mise en œuvre progressive, l'Allemagne concilie la faisabilité administrative immédiate pour les petites et moyennes entreprises avec un contrôle fiscal numérique à long terme.",[3640],{"type":1402,"attrs":3641},{"color":1404},{"type":62,"attrs":3643,"content":3644},{"level":696,"textAlign":65},[3645],{"text":3646,"type":69,"marks":3647},"Évolution historique & contexte UE/mondial",[3648,3650],{"type":1402,"attrs":3649},{"color":1404},{"type":72},{"type":54,"attrs":3652,"content":3653},{"textAlign":65},[3654],{"text":3655,"type":69,"marks":3656},"Le parcours de conformité numérique de l'Allemagne a débuté dans le secteur des marchés publics avant de gagner le commerce privé. Comprendre le déroulement de ces initiatives antérieures permet de saisir pourquoi l'obligation B2B actuelle s'articule autour de normes européennes plutôt que d'interfaces nationales propriétaires.",[3657],{"type":1402,"attrs":3658},{"color":1404},{"type":62,"attrs":3660,"content":3661},{"level":64,"textAlign":1420},[3662],{"text":3663,"type":69,"marks":3664},"Les fondations dans le secteur public (B2G)",[3665,3667],{"type":1402,"attrs":3666},{"color":1404},{"type":72},{"type":54,"attrs":3669,"content":3670},{"textAlign":65},[3671,3676,3685,3690,3699,3704,3710,3715,3721],{"text":3672,"type":69,"marks":3673},"L'origine de la facturation électronique allemande remonte à la ",[3674],{"type":1402,"attrs":3675},{"color":1404},{"text":3677,"type":69,"marks":3678},"directive européenne 2014/55/UE",[3679,3682,3684],{"type":106,"attrs":3680},{"href":3681,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://eur-lex.europa.eu/eli/dir/2014/55/oj/eng",{"type":1402,"attrs":3683},{"color":1404},{"type":3286},{"text":3686,"type":69,"marks":3687}," (la législation européenne dite sur la facturation électronique), qui impose aux pouvoirs adjudicateurs publics de tous les États membres de l'UE d'accepter les factures électroniques conformes à une ",[3688],{"type":1402,"attrs":3689},{"color":1404},{"text":3691,"type":69,"marks":3692},"norme européenne commune",[3693,3697],{"type":106,"attrs":3694},{"href":3608,"uuid":3609,"anchor":65,"custom":3695,"target":111,"linktype":112,"story":3696},{},{"name":3612,"id":3613,"uuid":3609,"slug":3614,"url":3615,"full_slug":3616,"_stopResolving":56},{"type":1402,"attrs":3698},{"color":1404},{"text":3700,"type":69,"marks":3701},". L'Allemagne a transposé cette directive par le biais de la loi sur l'administration en ligne (",[3702],{"type":1402,"attrs":3703},{"color":1404},{"text":3705,"type":69,"marks":3706},"E-Government-Gesetz",[3707,3709],{"type":1402,"attrs":3708},{"color":1404},{"type":1444},{"text":3711,"type":69,"marks":3712},") et de l'ordonnance fédérale sur la facturation électronique (",[3713],{"type":1402,"attrs":3714},{"color":1404},{"text":3716,"type":69,"marks":3717},"E-Rechnungsverordnung",[3718,3720],{"type":1402,"attrs":3719},{"color":1404},{"type":1444},{"text":3722,"type":69,"marks":3723},").",[3724],{"type":1402,"attrs":3725},{"color":1404},{"type":54,"attrs":3727,"content":3728},{"textAlign":65},[3729,3734,3740,3745,3751,3756,3762,3767,3773,3778,3784,3789,3798],{"text":3730,"type":69,"marks":3731},"Étant donné que l'Allemagne est une République fédérale composée de 16 États autonomes (",[3732],{"type":1402,"attrs":3733},{"color":1404},{"text":3735,"type":69,"marks":3736},"Bundesländer",[3737,3739],{"type":1402,"attrs":3738},{"color":1404},{"type":1444},{"text":3741,"type":69,"marks":3742},"), le déploiement dans le secteur public s'est trouvé structurellement fragmenté. Au niveau fédéral, la facturation électronique obligatoire pour les fournisseurs de l'administration fédérale (",[3743],{"type":1402,"attrs":3744},{"color":1404},{"text":3746,"type":69,"marks":3747},"Bund",[3748,3750],{"type":1402,"attrs":3749},{"color":1404},{"type":1444},{"text":3752,"type":69,"marks":3753},") est entrée en vigueur le ",[3754],{"type":1402,"attrs":3755},{"color":1404},{"text":3757,"type":69,"marks":3758},"27 novembre 2020",[3759,3761],{"type":1402,"attrs":3760},{"color":1404},{"type":72},{"text":3763,"type":69,"marks":3764},", en s'appuyant initialement sur deux portails fédéraux : ",[3765],{"type":1402,"attrs":3766},{"color":1404},{"text":3768,"type":69,"marks":3769},"Zentrale Rechnungseingangsplattform des Bundes",[3770,3772],{"type":1402,"attrs":3771},{"color":1404},{"type":1444},{"text":3774,"type":69,"marks":3775}," (ZRE) et ",[3776],{"type":1402,"attrs":3777},{"color":1404},{"text":3779,"type":69,"marks":3780},"Onlinezugangsgesetz-konforme Rechnungseingangsplattform",[3781,3783],{"type":1402,"attrs":3782},{"color":1404},{"type":1444},{"text":3785,"type":69,"marks":3786}," (OZG-RE), qui ont depuis été ",[3787],{"type":1402,"attrs":3788},{"color":1404},{"text":3790,"type":69,"marks":3791},"regroupées en une seule plateforme unifiée",[3792,3795,3797],{"type":106,"attrs":3793},{"href":3794,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://e-rechnung-bund.de/en/successful-platform-consolidation/",{"type":1402,"attrs":3796},{"color":1404},{"type":3286},{"text":3799,"type":69,"marks":3800}," sous l'appellation OZG-RE. Parallèlement, les Länder ont développé leurs propres portails de passation de marchés distincts et des seuils de soumission variables, plusieurs d'entre eux ayant adopté l'infrastructure Peppol tandis que d'autres ont conservé des portails de téléchargement en ligne.",[3801],{"type":1402,"attrs":3802},{"color":1404},{"type":54,"attrs":3804,"content":3805},{"textAlign":65},[3806,3811,3817,3822,3827,3832,3841],{"text":3807,"type":69,"marks":3808},"Pour combler ces divergences opérationnelles, l'agence de coordination pour les normes informatiques (",[3809],{"type":1402,"attrs":3810},{"color":1404},{"text":3812,"type":69,"marks":3813},"Koordinierungsstelle für IT-Standards",[3814,3816],{"type":1402,"attrs":3815},{"color":1404},{"type":1444},{"text":3818,"type":69,"marks":3819}," - KoSIT) a mis en place ",[3820],{"type":1402,"attrs":3821},{"color":1404},{"text":3503,"type":69,"marks":3823},[3824,3826],{"type":1402,"attrs":3825},{"color":1404},{"type":1444},{"text":3828,"type":69,"marks":3829},". Ce format XML purement structuré a servi de ",[3830],{"type":1402,"attrs":3831},{"color":1404},{"text":3833,"type":69,"marks":3834},"spécification allemande officielle d'usage de la facture (CIUS)",[3835,3838,3840],{"type":106,"attrs":3836},{"href":3837,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://xeinkauf.de/xrechnung/",{"type":1402,"attrs":3839},{"color":1404},{"type":3286},{"text":3842,"type":69,"marks":3843}," au titre de la norme européenne EN 16931, démontrant que la facturation automatisée dans le secteur public était fonctionnellement viable à grande échelle.",[3844],{"type":1402,"attrs":3845},{"color":1404},{"type":62,"attrs":3847,"content":3848},{"level":64,"textAlign":1420},[3849],{"text":3850,"type":69,"marks":3851},"Le basculement vers le B2B national obligatoire",[3852,3854],{"type":1402,"attrs":3853},{"color":1404},{"type":72},{"type":54,"attrs":3856,"content":3857},{"textAlign":65},[3858],{"text":3859,"type":69,"marks":3860},"Si les marchés publics ont démontré la solidité des données structurées, les transactions entre entreprises privées reposaient encore largement sur des fichiers PDF non structurés envoyés par e-mail. 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III C 2 - S 7287-a/23/10001 :007) le 15 octobre 2025, précisant les règles procédurales d'application finales et les normes de conformité.",[4448],{"type":1402,"attrs":4449},{"color":1404},{"type":4057,"attrs":4451,"content":4453},{"colspan":2015,"rowspan":2015,"colwidth":4452,"backgroundColor":65},[4088],[4454],{"type":54,"attrs":4455,"content":4456},{"textAlign":65},[4457],{"text":4458,"type":69,"marks":4459},"Administration fiscale allemande, contribuables, éditeurs de logiciels.",[4460],{"type":1402,"attrs":4461},{"color":1404},{"type":4054,"content":4463},[4464,4476,4494],{"type":4057,"attrs":4465,"content":4467},{"colspan":2015,"rowspan":2015,"colwidth":4466,"backgroundColor":65},[4060],[4468],{"type":54,"attrs":4469,"content":4470},{"textAlign":65},[4471],{"text":3312,"type":69,"marks":4472},[4473,4475],{"type":1402,"attrs":4474},{"color":1404},{"type":72},{"type":4057,"attrs":4477,"content":4479},{"colspan":2015,"rowspan":2015,"colwidth":4478,"backgroundColor":65},[4074],[4480],{"type":54,"attrs":4481,"content":4482},{"textAlign":65},[4483,4489],{"text":4484,"type":69,"marks":4485},"Entrée en vigueur de l'obligation de capacité de réception.",[4486,4488],{"type":1402,"attrs":4487},{"color":1404},{"type":72},{"text":4490,"type":69,"marks":4491}," Toute entreprise allemande doit être en mesure de recevoir et de traiter des factures électroniques structurées conformes à la norme EN 16931. Le consentement du destinataire pour les factures électroniques structurées est légalement supprimé.",[4492],{"type":1402,"attrs":4493},{"color":1404},{"type":4057,"attrs":4495,"content":4497},{"colspan":2015,"rowspan":2015,"colwidth":4496,"backgroundColor":65},[4088],[4498],{"type":54,"attrs":4499,"content":4500},{"textAlign":65},[4501,4506,4512],{"text":4502,"type":69,"marks":4503},"Tous les assujettis nationaux (",[4504],{"type":1402,"attrs":4505},{"color":1404},{"text":4507,"type":69,"marks":4508},"inländische Unternehmer",[4509,4511],{"type":1402,"attrs":4510},{"color":1404},{"type":1444},{"text":4513,"type":69,"marks":4514},") réalisant des transactions B2B.",[4515],{"type":1402,"attrs":4516},{"color":1404},{"type":4054,"content":4518},[4519,4532,4550],{"type":4057,"attrs":4520,"content":4522},{"colspan":2015,"rowspan":2015,"colwidth":4521,"backgroundColor":65},[4060],[4523],{"type":54,"attrs":4524,"content":4525},{"textAlign":65},[4526],{"text":4527,"type":69,"marks":4528},"19 septembre 2025",[4529,4531],{"type":1402,"attrs":4530},{"color":1404},{"type":72},{"type":4057,"attrs":4533,"content":4535},{"colspan":2015,"rowspan":2015,"colwidth":4534,"backgroundColor":65},[4074],[4536],{"type":54,"attrs":4537,"content":4538},{"textAlign":65},[4539,4545],{"text":4540,"type":69,"marks":4541},"Consolidation des plateformes ZRE et OZG-RE.",[4542,4544],{"type":1402,"attrs":4543},{"color":1404},{"type":72},{"text":4546,"type":69,"marks":4547}," Les portails fédéraux de soumission des factures sont regroupés en une seule plateforme unifiée dans le cadre de l'OZG-RE.",[4548],{"type":1402,"attrs":4549},{"color":1404},{"type":4057,"attrs":4551,"content":4553},{"colspan":2015,"rowspan":2015,"colwidth":4552,"backgroundColor":65},[4088],[4554],{"type":54,"attrs":4555,"content":4556},{"textAlign":65},[4557],{"text":4558,"type":69,"marks":4559},"Fournisseurs en relation avec l'administration publique fédérale.",[4560],{"type":1402,"attrs":4561},{"color":1404},{"type":4054,"content":4563},[4564,4577,4595],{"type":4057,"attrs":4565,"content":4567},{"colspan":2015,"rowspan":2015,"colwidth":4566,"backgroundColor":65},[4060],[4568],{"type":54,"attrs":4569,"content":4570},{"textAlign":65},[4571],{"text":4572,"type":69,"marks":4573},"Jusqu'au 31 décembre 2026",[4574,4576],{"type":1402,"attrs":4575},{"color":1404},{"type":72},{"type":4057,"attrs":4578,"content":4580},{"colspan":2015,"rowspan":2015,"colwidth":4579,"backgroundColor":65},[4074],[4581],{"type":54,"attrs":4582,"content":4583},{"textAlign":65},[4584,4590],{"text":4585,"type":69,"marks":4586},"Fenêtre transitoire d'émission.",[4587,4589],{"type":1402,"attrs":4588},{"color":1404},{"type":72},{"text":4591,"type":69,"marks":4592}," Les émetteurs peuvent continuer à fournir des factures papier ou des factures électroniques non structurées (telles que des PDF standards), sous réserve de l'accord mutuel du destinataire.",[4593],{"type":1402,"attrs":4594},{"color":1404},{"type":4057,"attrs":4596,"content":4598},{"colspan":2015,"rowspan":2015,"colwidth":4597,"backgroundColor":65},[4088],[4599],{"type":54,"attrs":4600,"content":4601},{"textAlign":65},[4602],{"text":4603,"type":69,"marks":4604},"Toutes les entreprises nationales émettant des factures B2B nationales.",[4605],{"type":1402,"attrs":4606},{"color":1404},{"type":4054,"content":4608},[4609,4621,4639],{"type":4057,"attrs":4610,"content":4612},{"colspan":2015,"rowspan":2015,"colwidth":4611,"backgroundColor":65},[4060],[4613],{"type":54,"attrs":4614,"content":4615},{"textAlign":65},[4616],{"text":3323,"type":69,"marks":4617},[4618,4620],{"type":1402,"attrs":4619},{"color":1404},{"type":72},{"type":4057,"attrs":4622,"content":4624},{"colspan":2015,"rowspan":2015,"colwidth":4623,"backgroundColor":65},[4074],[4625],{"type":54,"attrs":4626,"content":4627},{"textAlign":65},[4628,4634],{"text":4629,"type":69,"marks":4630},"Émission obligatoire pour les grandes entreprises.",[4631,4633],{"type":1402,"attrs":4632},{"color":1404},{"type":72},{"text":4635,"type":69,"marks":4636}," Les entreprises dont le chiffre d'affaires total pour l'année civile 2026 dépasse 800 000 € doivent émettre des factures électroniques structurées conformes pour les livraisons B2B nationales. Les dispositifs EDI traditionnels restent autorisés selon des critères transitoires.",[4637],{"type":1402,"attrs":4638},{"color":1404},{"type":4057,"attrs":4640,"content":4642},{"colspan":2015,"rowspan":2015,"colwidth":4641,"backgroundColor":65},[4088],[4643],{"type":54,"attrs":4644,"content":4645},{"textAlign":65},[4646],{"text":4647,"type":69,"marks":4648},"Entreprises dont le chiffre d'affaires total de l'année précédente dépasse 800 000 €.",[4649],{"type":1402,"attrs":4650},{"color":1404},{"type":4054,"content":4652},[4653,4665,4683],{"type":4057,"attrs":4654,"content":4656},{"colspan":2015,"rowspan":2015,"colwidth":4655,"backgroundColor":65},[4060],[4657],{"type":54,"attrs":4658,"content":4659},{"textAlign":65},[4660],{"text":3334,"type":69,"marks":4661},[4662,4664],{"type":1402,"attrs":4663},{"color":1404},{"type":72},{"type":4057,"attrs":4666,"content":4668},{"colspan":2015,"rowspan":2015,"colwidth":4667,"backgroundColor":65},[4074],[4669],{"type":54,"attrs":4670,"content":4671},{"textAlign":65},[4672,4678],{"text":4673,"type":69,"marks":4674},"Obligation d'émission généralisée à l'échelle nationale.",[4675,4677],{"type":1402,"attrs":4676},{"color":1404},{"type":72},{"text":4679,"type":69,"marks":4680}," Toutes les entreprises établies en Allemagne, quel que soit leur chiffre d'affaires, doivent émettre des factures électroniques structurées conformes pour les transactions B2B nationales. Fin des tolérances transitoires générales pour le papier et le PDF.",[4681],{"type":1402,"attrs":4682},{"color":1404},{"type":4057,"attrs":4684,"content":4686},{"colspan":2015,"rowspan":2015,"colwidth":4685,"backgroundColor":65},[4088],[4687],{"type":54,"attrs":4688,"content":4689},{"textAlign":65},[4690],{"text":4691,"type":69,"marks":4692},"Toutes les entreprises assujetties nationales (y compris les PME et micro-entreprises).",[4693],{"type":1402,"attrs":4694},{"color":1404},{"type":4054,"content":4696},[4697,4709,4738],{"type":4057,"attrs":4698,"content":4700},{"colspan":2015,"rowspan":2015,"colwidth":4699,"backgroundColor":65},[4060],[4701],{"type":54,"attrs":4702,"content":4703},{"textAlign":65},[4704],{"text":3334,"type":69,"marks":4705},[4706,4708],{"type":1402,"attrs":4707},{"color":1404},{"type":72},{"type":4057,"attrs":4710,"content":4712},{"colspan":2015,"rowspan":2015,"colwidth":4711,"backgroundColor":65},[4074],[4713],{"type":54,"attrs":4714,"content":4715},{"textAlign":65},[4716,4722,4727,4733],{"text":4717,"type":69,"marks":4718},"Conformité stricte de l'EDI.",[4719,4721],{"type":1402,"attrs":4720},{"color":1404},{"type":72},{"text":4723,"type":69,"marks":4724}," Les factures EDI (échange de données informatisé) peuvent continuer à être émises ",[4725],{"type":1402,"attrs":4726},{"color":1404},{"text":4728,"type":69,"marks":4729},"uniquement",[4730,4732],{"type":1402,"attrs":4731},{"color":1404},{"type":72},{"text":4734,"type":69,"marks":4735}," si elles sont conformes à la définition légale d'une facture électronique. En pratique, le format doit soit être conforme à la norme EN 16931, soit être interopérable avec celle-ci, de manière à ce que les informations légalement requises sur la facture puissent être extraites correctement et intégralement.",[4736],{"type":1402,"attrs":4737},{"color":1404},{"type":4057,"attrs":4739,"content":4741},{"colspan":2015,"rowspan":2015,"colwidth":4740,"backgroundColor":65},[4088],[4742],{"type":54,"attrs":4743,"content":4744},{"textAlign":65},[4745],{"text":4746,"type":69,"marks":4747},"Toutes les entreprises et réseaux industriels dépendant de l'EDI.",[4748],{"type":1402,"attrs":4749},{"color":1404},{"type":4054,"content":4751},[4752,4765,4791],{"type":4057,"attrs":4753,"content":4755},{"colspan":2015,"rowspan":2015,"colwidth":4754,"backgroundColor":65},[4060],[4756],{"type":54,"attrs":4757,"content":4758},{"textAlign":65},[4759],{"text":4760,"type":69,"marks":4761},"1er juillet 2030 (prévisionnel)",[4762,4764],{"type":1402,"attrs":4763},{"color":1404},{"type":72},{"type":4057,"attrs":4766,"content":4768},{"colspan":2015,"rowspan":2015,"colwidth":4767,"backgroundColor":65},[4074],[4769,4783],{"type":54,"attrs":4770,"content":4771},{"textAlign":65},[4772,4778],{"text":4773,"type":69,"marks":4774},"Obligations de déclaration numérique transfrontalière ViDA de l'UE.",[4775,4777],{"type":1402,"attrs":4776},{"color":1404},{"type":72},{"text":4779,"type":69,"marks":4780}," Introduction d'obligations de déclaration numérique harmonisées (DRR) pour les transactions B2B intra-UE.",[4781],{"type":1402,"attrs":4782},{"color":1404},{"type":54,"attrs":4784,"content":4785},{"textAlign":65},[4786],{"text":4787,"type":69,"marks":4788},"Déploiement attendu du système national allemand connecté de déclaration des transactions.",[4789],{"type":1402,"attrs":4790},{"color":1404},{"type":4057,"attrs":4792,"content":4794},{"colspan":2015,"rowspan":2015,"colwidth":4793,"backgroundColor":65},[4088],[4795],{"type":54,"attrs":4796,"content":4797},{"textAlign":65},[4798],{"text":4799,"type":69,"marks":4800},"Tous les opérateurs transfrontaliers de l'UE et les assujettis nationaux.",[4801],{"type":1402,"attrs":4802},{"color":1404},{"type":62,"attrs":4804,"content":4805},{"level":64,"textAlign":65},[4806],{"text":4807,"type":69,"marks":4808},"Cadre juridique",[4809,4811],{"type":1402,"attrs":4810},{"color":1404},{"type":72},{"type":54,"attrs":4813,"content":4814},{"textAlign":65},[4815],{"text":4816,"type":69,"marks":4817},"L'architecture juridique qui sous-tend le régime allemand de facturation électronique est directement codifiée dans la législation fiscale primaire et le droit administratif :",[4818],{"type":1402,"attrs":4819},{"color":1404},{"type":62,"attrs":4821,"content":4822},{"level":64,"textAlign":1420},[4823,4829,4836,4842,4848],{"text":4824,"type":69,"marks":4825},"1. Le cadre fédéral : la loi sur l'administration en ligne (",[4826,4828],{"type":1402,"attrs":4827},{"color":1404},{"type":72},{"text":4830,"type":69,"marks":4831},"EGovG",[4832,4834,4835],{"type":1402,"attrs":4833},{"color":1404},{"type":72},{"type":1444},{"text":4837,"type":69,"marks":4838},") et l'ordonnance relative à la facturation électronique (",[4839,4841],{"type":1402,"attrs":4840},{"color":1404},{"type":72},{"text":4128,"type":69,"marks":4843},[4844,4846,4847],{"type":1402,"attrs":4845},{"color":1404},{"type":72},{"type":1444},{"text":4383,"type":69,"marks":4849},[4850,4852],{"type":1402,"attrs":4851},{"color":1404},{"type":72},{"type":54,"attrs":4854,"content":4855},{"textAlign":65},[4856,4861,4870,4875,4884],{"text":4857,"type":69,"marks":4858},"Régissant les marchés publics fédéraux (B2G), la loi sur l'administration en ligne (",[4859],{"type":1402,"attrs":4860},{"color":1404},{"text":3705,"type":69,"marks":4862},[4863,4866,4868,4869],{"type":106,"attrs":4864},{"href":4865,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.gesetze-im-internet.de/egovg/BJNR274910013.html",{"type":1402,"attrs":4867},{"color":1404},{"type":1444},{"type":3286},{"text":4871,"type":69,"marks":4872},", EGovG) et l'ordonnance fédérale relative à la facturation électronique (",[4873],{"type":1402,"attrs":4874},{"color":1404},{"text":3716,"type":69,"marks":4876},[4877,4880,4882,4883],{"type":106,"attrs":4878},{"href":4879,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.gesetze-im-internet.de/erechv/BJNR355500017.html",{"type":1402,"attrs":4881},{"color":1404},{"type":1444},{"type":3286},{"text":4885,"type":69,"marks":4886},", ERechV), adoptées en application de la directive européenne 2014/55/UE, imposent aux fournisseurs des pouvoirs adjudicateurs fédéraux d'émettre des factures électroniques et d'utiliser en principe la norme XRechnung pour la facturation électronique. À défaut, toute autre norme d'échange de données peut être utilisée à condition qu'elle soit pleinement conforme à la norme européenne de facturation électronique (EN 16931). Des exemptions spécifiques à l'obligation de facturation électronique s'appliquent, notamment pour les commandes directes inférieures à 1 000 €.",[4887],{"type":1402,"attrs":4888},{"color":1404},{"type":54,"attrs":4890,"content":4891},{"textAlign":65},[4892,4897,4903,4908,4914,4919,4924],{"text":4893,"type":69,"marks":4894},"Ces règles fédérales s'appliquent en parallèle avec l' ",[4895],{"type":1402,"attrs":4896},{"color":1404},{"text":4898,"type":69,"marks":4899},"UStG",[4900,4902],{"type":1402,"attrs":4901},{"color":1404},{"type":1444},{"text":4904,"type":69,"marks":4905}," (règles B2B). En outre, les règles relatives aux marchés publics pouvant varier au niveau régional et local, des obligations B2G peuvent également découler des règles d'application propres aux ",[4906],{"type":1402,"attrs":4907},{"color":1404},{"text":4909,"type":69,"marks":4910},"Länder",[4911,4913],{"type":1402,"attrs":4912},{"color":1404},{"type":1444},{"text":4915,"type":69,"marks":4916},"- (échelon régional) et communal, susceptibles de différer du cadre fédéral ",[4917],{"type":1402,"attrs":4918},{"color":1404},{"text":4128,"type":69,"marks":4920},[4921,4923],{"type":1402,"attrs":4922},{"color":1404},{"type":1444},{"text":4925,"type":69,"marks":4926}," et impliquant leurs propres portails et procédures.",[4927],{"type":1402,"attrs":4928},{"color":1404},{"type":62,"attrs":4930,"content":4931},{"level":64,"textAlign":1420},[4932,4938,4944],{"text":4933,"type":69,"marks":4934},"2. Base législative pour le B2B : la loi relative aux opportunités de croissance (",[4935,4937],{"type":1402,"attrs":4936},{"color":1404},{"type":72},{"text":3293,"type":69,"marks":4939},[4940,4942,4943],{"type":1402,"attrs":4941},{"color":1404},{"type":72},{"type":1444},{"text":4383,"type":69,"marks":4945},[4946,4948],{"type":1402,"attrs":4947},{"color":1404},{"type":72},{"type":54,"attrs":4950,"content":4951},{"textAlign":65},[4952,4957,4962,4967,4972,4977,4982,4986,4994,4999,5005],{"text":4953,"type":69,"marks":4954},"Adoptée par le ",[4955],{"type":1402,"attrs":4956},{"color":1404},{"text":3923,"type":69,"marks":4958},[4959,4961],{"type":1402,"attrs":4960},{"color":1404},{"type":1444},{"text":4963,"type":69,"marks":4964}," le 17 novembre 2023 et votée par le ",[4965],{"type":1402,"attrs":4966},{"color":1404},{"text":3934,"type":69,"marks":4968},[4969,4971],{"type":1402,"attrs":4970},{"color":1404},{"type":1444},{"text":4973,"type":69,"marks":4974}," le 22 mars 2024, cette loi économique fourre-tout constitue le véhicule législatif ayant introduit l'obligation allemande de facturation électronique B2B nationale. Elle a été officiellement publiée au Journal officiel fédéral le 27 mars 2024 (",[4975],{"type":1402,"attrs":4976},{"color":1404},{"text":3966,"type":69,"marks":4978},[4979,4981],{"type":1402,"attrs":4980},{"color":1404},{"type":1444},{"text":1538,"type":69,"marks":4983},[4984],{"type":1402,"attrs":4985},{"color":1404},{"text":4987,"type":69,"marks":4988},"BGBl. 2024 I Nr. 108 vom 27.03.2024",[4989,4991,4993],{"type":106,"attrs":4990},{"href":3970,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":4992},{"color":1404},{"type":3286},{"text":4995,"type":69,"marks":4996},") et a modifié les dispositions relatives à la facturation TVA dans la ",[4997],{"type":1402,"attrs":4998},{"color":1404},{"text":5000,"type":69,"marks":5001},"Umsatzsteuergesetz",[5002,5004],{"type":1402,"attrs":5003},{"color":1404},{"type":1444},{"text":5006,"type":69,"marks":5007}," (UStG), le cadre révisé étant applicable à partir du 1er janvier 2025.",[5008],{"type":1402,"attrs":5009},{"color":1404},{"type":62,"attrs":5011,"content":5012},{"level":64,"textAlign":1420},[5013,5019,5025],{"text":5014,"type":69,"marks":5015},"3. La loi allemande relative à la taxe sur la valeur ajoutée (",[5016,5018],{"type":1402,"attrs":5017},{"color":1404},{"type":72},{"text":5000,"type":69,"marks":5020},[5021,5023,5024],{"type":1402,"attrs":5022},{"color":1404},{"type":72},{"type":1444},{"text":5026,"type":69,"marks":5027}," - §§ 14 et 27(38) UStG)",[5028,5030],{"type":1402,"attrs":5029},{"color":1404},{"type":72},{"type":54,"attrs":5032,"content":5033},{"textAlign":65},[5034,5039,5044,5049,5058],{"text":5035,"type":69,"marks":5036},"La ",[5037],{"type":1402,"attrs":5038},{"color":1404},{"text":3293,"type":69,"marks":5040},[5041,5043],{"type":1402,"attrs":5042},{"color":1404},{"type":1444},{"text":5045,"type":69,"marks":5046}," a directement modifié l'article 14 et l'article 27 de la loi allemande relative à la TVA (",[5047],{"type":1402,"attrs":5048},{"color":1404},{"text":5000,"type":69,"marks":5050},[5051,5054,5056,5057],{"type":106,"attrs":5052},{"href":5053,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.gesetze-im-internet.de/ustg_1980/",{"type":1402,"attrs":5055},{"color":1404},{"type":1444},{"type":3286},{"text":5059,"type":69,"marks":5060},", UStG) :",[5061],{"type":1402,"attrs":5062},{"color":1404},{"type":92,"content":5064},[5065,5113,5138],{"type":95,"content":5066},[5067],{"type":54,"attrs":5068,"content":5069},{"textAlign":65},[5070,5080,5086,5091,5097,5102,5108],{"text":5071,"type":69,"marks":5072},"§ 14, alinéa 1",[5073,5076,5078,5079],{"type":106,"attrs":5074},{"href":5075,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.gesetze-im-internet.de/ustg_1980/__14.html",{"type":1402,"attrs":5077},{"color":1404},{"type":72},{"type":3286},{"text":5081,"type":69,"marks":5082},", sixième phrase, UStG (définition d'une facture électronique) :",[5083,5085],{"type":1402,"attrs":5084},{"color":1404},{"type":72},{"text":5087,"type":69,"marks":5088}," La loi établit une distinction légale entre une « facture électronique » (",[5089],{"type":1402,"attrs":5090},{"color":1404},{"text":5092,"type":69,"marks":5093},"elektronische Rechnung",[5094,5096],{"type":1402,"attrs":5095},{"color":1404},{"type":1444},{"text":5098,"type":69,"marks":5099},") et une « autre facture » (",[5100],{"type":1402,"attrs":5101},{"color":1404},{"text":5103,"type":69,"marks":5104},"sonstige Rechnung",[5105,5107],{"type":1402,"attrs":5106},{"color":1404},{"type":1444},{"text":5109,"type":69,"marks":5110},"). Une facture n'est reconnue comme facture électronique que si elle est émise, transmise et reçue dans un format électronique structuré permettant un traitement électronique et si elle respecte la norme européenne EN 16931, ou, en cas d'accord mutuel entre les parties, permet l'extraction correcte et complète des éléments de données requis par la norme EN 16931. Toutes les factures papier, les fichiers image et les PDF ordinaires sont légalement classés comme « autres factures » plutôt que comme factures électroniques aux fins de la TVA.",[5111],{"type":1402,"attrs":5112},{"color":1404},{"type":95,"content":5114},[5115],{"type":54,"attrs":5116,"content":5117},{"textAlign":65},[5118,5127,5133],{"text":5119,"type":69,"marks":5120},"§ 14, alinéa 2",[5121,5123,5125,5126],{"type":106,"attrs":5122},{"href":5075,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":5124},{"color":1404},{"type":72},{"type":3286},{"text":5128,"type":69,"marks":5129}," UStG (obligation d'émission nationale B2B) :",[5130,5132],{"type":1402,"attrs":5131},{"color":1404},{"type":72},{"text":5134,"type":69,"marks":5135}," Établit l'obligation légale, pour les assujettis établis en Allemagne, d'émettre une facture électronique structurée pour les livraisons effectuées au profit d'autres assujettis nationaux pour les besoins de leur entreprise.",[5136],{"type":1402,"attrs":5137},{"color":1404},{"type":95,"content":5139},[5140],{"type":54,"attrs":5141,"content":5142},{"textAlign":65},[5143,5153,5159],{"text":5144,"type":69,"marks":5145},"§ 27, alinéa 38",[5146,5149,5151,5152],{"type":106,"attrs":5147},{"href":5148,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.gesetze-im-internet.de/ustg_1980/__27.html",{"type":1402,"attrs":5150},{"color":1404},{"type":72},{"type":3286},{"text":5154,"type":69,"marks":5155}," UStG (dispositions transitoires relatives à l'émission) :",[5156,5158],{"type":1402,"attrs":5157},{"color":1404},{"type":72},{"text":5160,"type":69,"marks":5161}," Établit les paramètres juridiques précis pour la mise en œuvre progressive de l'obligation d'émission : les entreprises dont le chiffre d'affaires total de 2026 dépasse 800 000 € doivent émettre des factures électroniques à partir du 1er janvier 2027, l'obligation générale d'émission nationale B2B s'appliquant à partir du 1er janvier 2028. Elle prévoit également un allègement temporaire pour les factures papier, les PDF et les dispositifs EDI existants jusqu'à fin 2027, sous réserve des conditions applicables.",[5162],{"type":1402,"attrs":5163},{"color":1404},{"type":62,"attrs":5165,"content":5166},{"level":64,"textAlign":1420},[5167],{"text":5168,"type":69,"marks":5169},"4. Lignes directrices du BMF et GoBD",[5170,5172],{"type":1402,"attrs":5171},{"color":1404},{"type":72},{"type":54,"attrs":5174,"content":5175},{"textAlign":65},[5176,5181,5190,5195,5203,5208,5214,5219,5228],{"text":5177,"type":69,"marks":5178},"Le ministère fédéral des Finances (BMF) fournit l'interprétation administrative clé par le biais de circulaires (",[5179],{"type":1402,"attrs":5180},{"color":1404},{"text":5182,"type":69,"marks":5183},"BMF-Schreiben",[5184,5187,5189],{"type":106,"attrs":5185},{"href":5186,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.bundesfinanzministerium.de/Web/DE/Service/Publikationen/BMF_Schreiben/bmf_schreiben.html",{"type":1402,"attrs":5188},{"color":1404},{"type":3286},{"text":5191,"type":69,"marks":5192},"), régulièrement actualisées, les ",[5193],{"type":1402,"attrs":5194},{"color":1404},{"text":1919,"type":69,"marks":5196},[5197,5200,5202],{"type":106,"attrs":5198},{"href":5199,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",{"type":1402,"attrs":5201},{"color":1404},{"type":3286},{"text":5204,"type":69,"marks":5205},", et la norme allemande pour la tenue de registres numériques et l'audit (",[5206],{"type":1402,"attrs":5207},{"color":1404},{"text":5209,"type":69,"marks":5210},"Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff",[5211,5213],{"type":1402,"attrs":5212},{"color":1404},{"type":1444},{"text":5215,"type":69,"marks":5216},", ou en abrégé, ",[5217],{"type":1402,"attrs":5218},{"color":1404},{"text":5220,"type":69,"marks":5221},"GoBD",[5222,5225,5227],{"type":106,"attrs":5223},{"href":5224,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://ao.bundesfinanzministerium.de/ao/2023/Anhaenge/BMF-Schreiben-und-gleichlautende-Laendererlasse/Anhang-64/inhalt.html",{"type":1402,"attrs":5226},{"color":1404},{"type":3286},{"text":3722,"type":69,"marks":5229},[5230],{"type":1402,"attrs":5231},{"color":1404},{"type":92,"content":5233},[5234,5280,5321,5352],{"type":95,"content":5235},[5236],{"type":54,"attrs":5237,"content":5238},{"textAlign":65},[5239,5244,5250,5255,5261,5266,5275],{"text":5240,"type":69,"marks":5241},"Notamment, le ",[5242],{"type":1402,"attrs":5243},{"color":1404},{"text":5245,"type":69,"marks":5246},"15 octobre 2024",[5247,5249],{"type":1402,"attrs":5248},{"color":1404},{"type":72},{"text":5251,"type":69,"marks":5252},", le ministère fédéral des Finances a publié sa première circulaire de procédure (parue au Journal officiel fiscal fédéral ",[5253],{"type":1402,"attrs":5254},{"color":1404},{"text":5256,"type":69,"marks":5257},"Bundessteuerblatt",[5258,5260],{"type":1402,"attrs":5259},{"color":1404},{"type":1444},{"text":5262,"type":69,"marks":5263}," BStBl I 2024, p. 1320), suivie de ses lignes directrices administratives définitives et faisant autorité (",[5264],{"type":1402,"attrs":5265},{"color":1404},{"text":4439,"type":69,"marks":5267},[5268,5271,5273,5274],{"type":106,"attrs":5269},{"href":5270,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2025-10-15-einfuehrung-obligatorische-e-rechnung.pdf?__blob=publicationFile&v=3",{"type":1402,"attrs":5272},{"color":1404},{"type":1444},{"type":3286},{"text":5276,"type":69,"marks":5277},", réf. III C 2 - S 7287-a/23/10001 :007), mettant à jour les lignes directrices relatives à la mise en œuvre de la facturation électronique obligatoire.",[5278],{"type":1402,"attrs":5279},{"color":1404},{"type":95,"content":5281},[5282],{"type":54,"attrs":5283,"content":5284},{"textAlign":65},[5285,5289,5297,5302,5307,5312,5317],{"text":5035,"type":69,"marks":5286},[5287],{"type":1402,"attrs":5288},{"color":1404},{"text":5290,"type":69,"marks":5291},"FAQ du BMF sur la facture électronique, régulièrement mise à jour",[5292,5294,5296],{"type":106,"attrs":5293},{"href":5199,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":5295},{"color":1404},{"type":3286},{"text":5298,"type":69,"marks":5299},", qui précise le champ d'application, les obligations de réception/émission, les formats, les canaux de transmission, les exemptions, et la relation entre ",[5300],{"type":1402,"attrs":5301},{"color":1404},{"text":4898,"type":69,"marks":5303},[5304,5306],{"type":1402,"attrs":5305},{"color":1404},{"type":1444},{"text":5308,"type":69,"marks":5309}," et ",[5310],{"type":1402,"attrs":5311},{"color":1404},{"text":4128,"type":69,"marks":5313},[5314,5316],{"type":1402,"attrs":5315},{"color":1404},{"type":1444},{"text":779,"type":69,"marks":5318},[5319],{"type":1402,"attrs":5320},{"color":1404},{"type":95,"content":5322},[5323],{"type":54,"attrs":5324,"content":5325},{"textAlign":65},[5326,5331,5339,5347],{"text":5327,"type":69,"marks":5328},"Les ",[5329],{"type":1402,"attrs":5330},{"color":1404},{"text":5220,"type":69,"marks":5332},[5333,5335,5337,5338],{"type":106,"attrs":5334},{"href":5224,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":5336},{"color":1404},{"type":1444},{"type":3286},{"text":5340,"type":69,"marks":5341},", les règles",[5342,5344,5346],{"type":106,"attrs":5343},{"href":5224,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":5345},{"color":1404},{"type":3286},{"text":5348,"type":69,"marks":5349}," (la norme allemande pour la tenue de registres numériques et l'audit), qui régissent la tenue ordonnée des registres électroniques, la conservation, l'auditabilité et l'accès aux données. Elles sont particulièrement pertinentes pour la conservation des données structurées de facture faisant autorité, et non simplement d'une représentation lisible par l'homme.",[5350],{"type":1402,"attrs":5351},{"color":1404},{"type":95,"content":5353},[5354],{"type":54,"attrs":5355,"content":5356},{"textAlign":65},[5357,5362,5377],{"text":5358,"type":69,"marks":5359},"Les lignes directrices abordent des sujets tels que les formats hybrides, notamment ",[5360],{"type":1402,"attrs":5361},{"color":1404},{"text":3529,"type":69,"marks":5363},[5364,5375],{"type":106,"attrs":5365},{"href":5366,"uuid":5367,"anchor":65,"custom":5368,"target":111,"linktype":112,"story":5369},"/fr/resources/blog/advantages-of-the-zugferd-standard-for-modern-businesses","7959e1e7-b93a-4400-a496-dc4baba7059b",{},{"name":5370,"id":5371,"uuid":5367,"slug":5372,"url":5373,"full_slug":5374,"_stopResolving":56},"Advantages of the ZUGFeRD standard for modern businesses",138535601099202,"advantages-of-the-zugferd-standard-for-modern-businesses","resources/blog/advantages-of-the-zugferd-standard-for-modern-businesses","fr/resources/blog/advantages-of-the-zugferd-standard-for-modern-businesses",{"type":1402,"attrs":5376},{"color":1404},{"text":5378,"type":69,"marks":5379},", l'utilisation de différents canaux de transmission, les factures de faible montant, les tickets, les opérations exonérées, les corrections, la validation et l'archivage.",[5380],{"type":1402,"attrs":5381},{"color":1404},{"type":62,"attrs":5383,"content":5384},{"level":64,"textAlign":1420},[5385],{"text":5386,"type":69,"marks":5387},"5. Norme européenne EN 16931 et directive 2014/55/UE",[5388,5390],{"type":1402,"attrs":5389},{"color":1404},{"type":72},{"type":54,"attrs":5392,"content":5393},{"textAlign":65},[5394,5402,5407,5412,5417,5422,5426,5431,5436,5442],{"text":3604,"type":69,"marks":5395},[5396,5399,5401],{"type":106,"attrs":5397},{"href":5398,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.banqup.com/resources/blog/what-is-the-en-16931-electronic-invoicing-standard-",{"type":1402,"attrs":5400},{"color":1404},{"type":3286},{"text":5403,"type":69,"marks":5404}," est le modèle de données sémantique européen défini par la directive européenne 2014/55/UE et maintenu par le Comité européen de normalisation (CEN). Il constitue la référence technique et juridique centrale au titre du § 14, alinéa 1, sixième phrase, ",[5405],{"type":1402,"attrs":5406},{"color":1404},{"text":4898,"type":69,"marks":5408},[5409,5411],{"type":1402,"attrs":5410},{"color":1404},{"type":1444},{"text":5413,"type":69,"marks":5414}," et la base des formats structurés acceptés tels que ",[5415],{"type":1402,"attrs":5416},{"color":1404},{"text":3503,"type":69,"marks":5418},[5419,5421],{"type":1402,"attrs":5420},{"color":1404},{"type":1444},{"text":1538,"type":69,"marks":5423},[5424],{"type":1402,"attrs":5425},{"color":1404},{"text":3529,"type":69,"marks":5427},[5428,5430],{"type":1402,"attrs":5429},{"color":1404},{"type":1444},{"text":5432,"type":69,"marks":5433},"/",[5434],{"type":1402,"attrs":5435},{"color":1404},{"text":5437,"type":69,"marks":5438},"Factur‑X",[5439,5441],{"type":1402,"attrs":5440},{"color":1404},{"type":1444},{"text":5443,"type":69,"marks":5444}," (dans les profils éligibles), et Peppol BIS Billing 3.0.",[5445],{"type":1402,"attrs":5446},{"color":1404},{"type":62,"attrs":5448,"content":5449},{"level":696,"textAlign":65},[5450],{"text":5451,"type":69,"marks":5452},"Autorités de régulation, infrastructure opérationnelle et autres acteurs clés",[5453,5455],{"type":1402,"attrs":5454},{"color":1404},{"type":72},{"type":54,"attrs":5457,"content":5458},{"textAlign":65},[5459],{"text":5460,"type":69,"marks":5461},"Plusieurs autorités publiques et organismes de normalisation régissent, administrent et maintiennent l'écosystème allemand de facturation électronique :",[5462],{"type":1402,"attrs":5463},{"color":1404},{"type":54,"attrs":5465,"content":5466},{"textAlign":65},[5467],{"type":5468,"attrs":5469},"image",{"id":5470,"alt":5471,"src":5472,"title":8,"source":8,"copyright":8,"meta_data":5473},225992356372658,"DE_Federal Ministry of Finance","https://a.storyblok.com/f/318078/3125x1745/c6df37b4e4/de_federal-ministry-of-finance.png",{"alt":5471,"size":5474},"3125x1745",{"type":62,"attrs":5476,"content":5477},{"level":64,"textAlign":1420},[5478,5484,5491],{"text":5479,"type":69,"marks":5480},"Ministère fédéral des Finances (",[5481,5483],{"type":1402,"attrs":5482},{"color":1404},{"type":72},{"text":5485,"type":69,"marks":5486},"Bundesministerium der Finanzen",[5487,5489,5490],{"type":1402,"attrs":5488},{"color":1404},{"type":72},{"type":1444},{"text":5492,"type":69,"marks":5493}," - BMF)",[5494,5496],{"type":1402,"attrs":5495},{"color":1404},{"type":72},{"type":54,"attrs":5498,"content":5499},{"textAlign":65},[5500,5505,5510,5515,5520],{"text":5501,"type":69,"marks":5502},"Le BMF (",[5503],{"type":1402,"attrs":5504},{"color":1404},{"text":5485,"type":69,"marks":5506},[5507,5509],{"type":1402,"attrs":5508},{"color":1404},{"type":1444},{"text":5511,"type":69,"marks":5512},", ou ministère fédéral des Finances) détient la responsabilité administrative suprême du code fiscal fédéral. Il conçoit la politique en matière de TVA, rédige la législation nationale et émet des décrets administratifs contraignants qui déterminent la manière dont les 16 administrations fiscales des Länder (",[5513],{"type":1402,"attrs":5514},{"color":1404},{"text":4909,"type":69,"marks":5516},[5517,5519],{"type":1402,"attrs":5518},{"color":1404},{"type":1444},{"text":5521,"type":69,"marks":5522},") appliquent la loi allemande relative à la TVA. Le BMF a également coprésidé la consolidation des plateformes fédérales de réception des factures sur OZG‑RE.",[5523],{"type":1402,"attrs":5524},{"color":1404},{"type":62,"attrs":5526,"content":5527},{"level":64,"textAlign":1420},[5528,5534,5541],{"text":5529,"type":69,"marks":5530},"Administrations fiscales des Länder (",[5531,5533],{"type":1402,"attrs":5532},{"color":1404},{"type":72},{"text":5535,"type":69,"marks":5536},"Finanzverwaltung der Länder",[5537,5539,5540],{"type":1402,"attrs":5538},{"color":1404},{"type":72},{"type":1444},{"text":4383,"type":69,"marks":5542},[5543,5545],{"type":1402,"attrs":5544},{"color":1404},{"type":72},{"type":54,"attrs":5547,"content":5548},{"textAlign":65},[5549,5554,5560],{"text":5550,"type":69,"marks":5551},"Alors que les ministères fédéraux fixent la législation en matière de TVA, la perception des impôts et le contrôle fiscal en Allemagne sont principalement assurés au niveau des Länder. Les administrations fiscales locales (",[5552],{"type":1402,"attrs":5553},{"color":1404},{"text":5555,"type":69,"marks":5556},"Finanzämter",[5557,5559],{"type":1402,"attrs":5558},{"color":1404},{"type":1444},{"text":5561,"type":69,"marks":5562},") évaluent la conformité lors des contrôles, y compris en vérifiant si les factures respectent les critères légaux de déductibilité de la TVA.",[5563],{"type":1402,"attrs":5564},{"color":1404},{"type":62,"attrs":5566,"content":5567},{"level":64,"textAlign":1420},[5568,5574,5581],{"text":5569,"type":69,"marks":5570},"Office central fédéral des Impôts (",[5571,5573],{"type":1402,"attrs":5572},{"color":1404},{"type":72},{"text":5575,"type":69,"marks":5576},"Bundeszentralamt für Steuern",[5577,5579,5580],{"type":1402,"attrs":5578},{"color":1404},{"type":72},{"type":1444},{"text":5582,"type":69,"marks":5583}," - BZSt)",[5584,5586],{"type":1402,"attrs":5585},{"color":1404},{"type":72},{"type":54,"attrs":5588,"content":5589},{"textAlign":65},[5590,5595,5600,5605,5611],{"text":5591,"type":69,"marks":5592},"Le BZSt (",[5593],{"type":1402,"attrs":5594},{"color":1404},{"text":5575,"type":69,"marks":5596},[5597,5599],{"type":1402,"attrs":5598},{"color":1404},{"type":1444},{"text":5601,"type":69,"marks":5602},", ou Office central fédéral des Impôts), une autorité fédérale relevant du portefeuille du BMF, supervise certaines fonctions centrales fédérales d'administration fiscale, notamment l'échange transfrontalier d'informations et les fonctions liées à la TVA, et attribue le numéro d'identification national des entreprises (",[5603],{"type":1402,"attrs":5604},{"color":1404},{"text":5606,"type":69,"marks":5607},"Wirtschafts-Identifikationsnummer",[5608,5610],{"type":1402,"attrs":5609},{"color":1404},{"type":1444},{"text":5612,"type":69,"marks":5613}," - W-IdNr).",[5614],{"type":1402,"attrs":5615},{"color":1404},{"type":54,"attrs":5617,"content":5618},{"textAlign":65},[5619],{"text":5620,"type":69,"marks":5621},"Le BZSt pourrait se voir attribuer un rôle opérationnel dans l'exploitation de la future architecture nationale de déclaration numérique ; toutefois, la conception juridique et technique définitive n'a pas encore été adoptée.",[5622],{"type":1402,"attrs":5623},{"color":1404},{"type":62,"attrs":5625,"content":5626},{"level":64,"textAlign":1420},[5627,5633,5639],{"text":5628,"type":69,"marks":5629},"Bureau de coordination pour les normes informatiques (",[5630,5632],{"type":1402,"attrs":5631},{"color":1404},{"type":72},{"text":3812,"type":69,"marks":5634},[5635,5637,5638],{"type":1402,"attrs":5636},{"color":1404},{"type":72},{"type":1444},{"text":5640,"type":69,"marks":5641}," - KoSIT)",[5642,5644],{"type":1402,"attrs":5643},{"color":1404},{"type":72},{"type":54,"attrs":5646,"content":5647},{"textAlign":65},[5648,5653,5659,5664,5669,5674,5679],{"text":5649,"type":69,"marks":5650},"Agissant pour le compte du Conseil de planification informatique (",[5651],{"type":1402,"attrs":5652},{"color":1404},{"text":5654,"type":69,"marks":5655},"IT-Planungsrat",[5656,5658],{"type":1402,"attrs":5657},{"color":1404},{"type":1444},{"text":5660,"type":69,"marks":5661},"), le KoSIT (",[5662],{"type":1402,"attrs":5663},{"color":1404},{"text":3812,"type":69,"marks":5665},[5666,5668],{"type":1402,"attrs":5667},{"color":1404},{"type":1444},{"text":5670,"type":69,"marks":5671},", le Bureau de coordination pour les normes informatiques) maintient les spécifications sémantiques de ",[5672],{"type":1402,"attrs":5673},{"color":1404},{"text":3503,"type":69,"marks":5675},[5676,5678],{"type":1402,"attrs":5677},{"color":1404},{"type":1444},{"text":5680,"type":69,"marks":5681},". Il élabore et publie des mises à jour régulières des règles métier Schematron nationales, garantissant que les schémas de facture électronique allemands restent alignés sur les évolutions de la norme EN 16931.",[5682],{"type":1402,"attrs":5683},{"color":1404},{"type":54,"attrs":5685,"content":5686},{"textAlign":65},[5687,5692,5701,5706,5712,5717,5723],{"text":5688,"type":69,"marks":5689},"Le KoSIT exploite également l' ",[5690],{"type":1402,"attrs":5691},{"color":1404},{"text":5693,"type":69,"marks":5694},"Autorité Peppol allemande",[5695,5698,5700],{"type":106,"attrs":5696},{"href":5697,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://xeinkauf.de/peppol/",{"type":1402,"attrs":5699},{"color":1404},{"type":3286},{"text":5702,"type":69,"marks":5703},". Dans ce rôle, il régit la participation de l'Allemagne au réseau Peppol, y compris l'intégration et la supervision des Access Points Peppol allemands et des Service Metadata Publishers, ainsi que la mise en œuvre des spécifications et exigences politiques nationales Peppol pertinentes. Le KoSIT maintient également la spécification GEBA (German Electronic Business Address), un ",[5704],{"type":1402,"attrs":5705},{"color":1404},{"text":5707,"type":69,"marks":5708},"W‑IdNr",[5709,5711],{"type":1402,"attrs":5710},{"color":1404},{"type":1444},{"text":5713,"type":69,"marks":5714},". - système d'adressage basé sur ce numéro, conçu pour être utilisé comme identifiant de participant Peppol. Les enregistrements individuels des participants et les données de point de terminaison sont gérés par les prestataires de services Peppol/SMP, tandis que le ",[5715],{"type":1402,"attrs":5716},{"color":1404},{"text":5718,"type":69,"marks":5719},"W‑IdNr.",[5720,5722],{"type":1402,"attrs":5721},{"color":1404},{"type":1444},{"text":5724,"type":69,"marks":5725}," sous-jacent est attribué par le BZSt.",[5726],{"type":1402,"attrs":5727},{"color":1404},{"type":62,"attrs":5729,"content":5730},{"level":64,"textAlign":1420},[5731,5737,5744],{"text":5732,"type":69,"marks":5733},"Forum pour la facturation électronique en Allemagne (",[5734,5736],{"type":1402,"attrs":5735},{"color":1404},{"type":72},{"text":5738,"type":69,"marks":5739},"Forum elektronische Rechnung Deutschland",[5740,5742,5743],{"type":1402,"attrs":5741},{"color":1404},{"type":72},{"type":1444},{"text":5745,"type":69,"marks":5746}," – FeRD)",[5747,5749],{"type":1402,"attrs":5748},{"color":1404},{"type":72},{"type":54,"attrs":5751,"content":5752},{"textAlign":65},[5753,5762,5767,5772,5777,5782,5787,5792,5797,5806],{"text":5754,"type":69,"marks":5755},"FeRD",[5756,5759,5761],{"type":106,"attrs":5757},{"href":5758,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.ferd-net.de/en/",{"type":1402,"attrs":5760},{"color":1404},{"type":3286},{"text":5763,"type":69,"marks":5764}," (",[5765],{"type":1402,"attrs":5766},{"color":1404},{"text":5738,"type":69,"marks":5768},[5769,5771],{"type":1402,"attrs":5770},{"color":1404},{"type":1444},{"text":5773,"type":69,"marks":5774},", ou Forum pour la facturation électronique en Allemagne) est le forum industriel allemand qui élabore et maintient la ",[5775],{"type":1402,"attrs":5776},{"color":1404},{"text":3529,"type":69,"marks":5778},[5779,5781],{"type":1402,"attrs":5780},{"color":1404},{"type":1444},{"text":5783,"type":69,"marks":5784}," spécification – le format hybride allemand de facture combinant PDF/A‑3 et XML structuré – alignée conjointement avec le format français ",[5785],{"type":1402,"attrs":5786},{"color":1404},{"text":5437,"type":69,"marks":5788},[5789,5791],{"type":1402,"attrs":5790},{"color":1404},{"type":1444},{"text":5793,"type":69,"marks":5794}," grâce à une coopération avec l'organisme français ",[5795],{"type":1402,"attrs":5796},{"color":1404},{"text":5798,"type":69,"marks":5799},"FNFE‑MPE",[5800,5803,5805],{"type":106,"attrs":5801},{"href":5802,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://fnfe-mpe.org/factur-x/factur-x_en/",{"type":1402,"attrs":5804},{"color":1404},{"type":3286},{"text":5807,"type":69,"marks":5808},". Il publie les spécifications, schémas, profils et documents d'accompagnement à la mise en œuvre de ZUGFeRD.",[5809],{"type":1402,"attrs":5810},{"color":1404},{"type":62,"attrs":5812,"content":5813},{"level":64,"textAlign":1420},[5814],{"text":5815,"type":69,"marks":5816},"Portails fédéraux de soumission des factures : OZG‑RE et ZRE ",[5817,5819],{"type":1402,"attrs":5818},{"color":1404},{"type":72},{"type":54,"attrs":5821,"content":5822},{"textAlign":65},[5823,5828,5837,5842,5850],{"text":5824,"type":69,"marks":5825},"OZG‑konforme Rechnungseingangsplattform (",[5826],{"type":1402,"attrs":5827},{"color":1404},{"text":5829,"type":69,"marks":5830},"OZG‑RE",[5831,5834,5836],{"type":106,"attrs":5832},{"href":5833,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://xrechnung-bdr.de/edi/auth/login",{"type":1402,"attrs":5835},{"color":1404},{"type":3286},{"text":5838,"type":69,"marks":5839},") est la plateforme fédérale centrale active de réception des factures. Suite à la ",[5840],{"type":1402,"attrs":5841},{"color":1404},{"text":5843,"type":69,"marks":5844},"consolidation fédérale du 19 septembre 2025",[5845,5847,5849],{"type":106,"attrs":5846},{"href":3794,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":5848},{"color":1404},{"type":3286},{"text":5851,"type":69,"marks":5852},", elle est devenue la plateforme unique de réception des factures électroniques pour l'ensemble de l'administration fédérale ; ZRE a été mis hors service pour la réception des factures et arrêté fin 2025.",[5853],{"type":1402,"attrs":5854},{"color":1404},{"type":54,"attrs":5856,"content":5857},{"textAlign":65},[5858,5863,5869],{"text":5859,"type":69,"marks":5860},"L'ancien ZRE était exploité par ITZBund, tandis qu'OZG‑RE était exploité par l'Office des marchés publics du ministère fédéral de l'Intérieur (",[5861],{"type":1402,"attrs":5862},{"color":1404},{"text":5864,"type":69,"marks":5865},"Beschaffungsamt des BMI",[5866,5868],{"type":1402,"attrs":5867},{"color":1404},{"type":1444},{"text":5870,"type":69,"marks":5871},", BeschA). Cette consolidation a été décidée conjointement par le BMI et le BMF.",[5872],{"type":1402,"attrs":5873},{"color":1404},{"type":62,"attrs":5875,"content":5876},{"level":64,"textAlign":1420},[5877,5883],{"text":3492,"type":69,"marks":5878},[5879,5881,5882],{"type":1402,"attrs":5880},{"color":1404},{"type":72},{"type":1444},{"text":5884,"type":69,"marks":5885}," attribution",[5886,5888],{"type":1402,"attrs":5887},{"color":1404},{"type":72},{"type":54,"attrs":5890,"content":5891},{"textAlign":65},[5892,5898,5903,5908],{"text":5893,"type":69,"marks":5894},"Leitweg‑ID",[5895,5897],{"type":1402,"attrs":5896},{"color":1404},{"type":1444},{"text":5899,"type":69,"marks":5900},"s, des identifiants de routage utilisés spécifiquement dans la facturation électronique B2G allemande, sont attribués de manière décentralisée par les organismes émetteurs fédéraux et régionaux. Les fournisseurs obtiennent normalement l'identifiant directement auprès du pouvoir adjudicateur ou du destinataire de la facture. Il n'existe pas d'émetteur opérationnel unique au niveau national ni de répertoire public exhaustif de tous les ",[5901],{"type":1402,"attrs":5902},{"color":1404},{"text":5893,"type":69,"marks":5904},[5905,5907],{"type":1402,"attrs":5906},{"color":1404},{"type":1444},{"text":5909,"type":69,"marks":5910},"s.",[5911],{"type":1402,"attrs":5912},{"color":1404},{"type":54,"attrs":5914,"content":5915},{"textAlign":65},[5916,5921,5926,5931,5936],{"text":5917,"type":69,"marks":5918},"KoSIT assure la maintenance de la ",[5919],{"type":1402,"attrs":5920},{"color":1404},{"text":5893,"type":69,"marks":5922},[5923,5925],{"type":1402,"attrs":5924},{"color":1404},{"type":1444},{"text":5927,"type":69,"marks":5928}," spécification dans le cadre de la norme XRechnung, y compris sa structure et ses règles de validation, mais n'attribue pas de ",[5929],{"type":1402,"attrs":5930},{"color":1404},{"text":5893,"type":69,"marks":5932},[5933,5935],{"type":1402,"attrs":5934},{"color":1404},{"type":1444},{"text":5937,"type":69,"marks":5938},"s individuels.",[5939],{"type":1402,"attrs":5940},{"color":1404},{"type":54,"attrs":5942,"content":5943},{"textAlign":65},[5944,5949,5954,5959,5964],{"text":5945,"type":69,"marks":5946},"Le ",[5947],{"type":1402,"attrs":5948},{"color":1404},{"text":5893,"type":69,"marks":5950},[5951,5953],{"type":1402,"attrs":5952},{"color":1404},{"type":1444},{"text":5955,"type":69,"marks":5956}," est normalement renseigné dans le champ BT‑10 (référence acheteur) d'une ",[5957],{"type":1402,"attrs":5958},{"color":1404},{"text":3503,"type":69,"marks":5960},[5961,5963],{"type":1402,"attrs":5962},{"color":1404},{"type":1444},{"text":5965,"type":69,"marks":5966},". Il permet le routage au sein des systèmes de réception des factures du secteur public et concerne la facturation B2G ; il ne constitue pas une exigence générale pour la facturation électronique B2B nationale.",[5967],{"type":1402,"attrs":5968},{"color":1404},{"type":62,"attrs":5970,"content":5971},{"level":696,"textAlign":65},[5972],{"text":5973,"type":69,"marks":5974},"Champ d'application de l'obligation",[5975,5977],{"type":1402,"attrs":5976},{"color":1404},{"type":72},{"type":54,"attrs":5979,"content":5980},{"textAlign":65},[5981],{"text":5982,"type":69,"marks":5983},"Le cadre allemand de facturation électronique s'applique à la fois aux marchés publics (B2G) et aux transactions commerciales (B2B), régis par des bases légales et des calendriers distincts.",[5984],{"type":1402,"attrs":5985},{"color":1404},{"type":62,"attrs":5987,"content":5988},{"level":64,"textAlign":1420},[5989],{"text":5990,"type":69,"marks":5991},"Marchés publics (champ B2G)",[5992,5994],{"type":1402,"attrs":5993},{"color":1404},{"type":72},{"type":54,"attrs":5996,"content":5997},{"textAlign":65},[5998],{"text":5999,"type":69,"marks":6000},"L'obligation de facturation électronique B2G s'applique à tous les fournisseurs et prestataires livrant des biens ou fournissant des services à des pouvoirs adjudicateurs publics :",[6001],{"type":1402,"attrs":6002},{"color":1404},{"type":62,"attrs":6004,"content":6005},{"level":133,"textAlign":65},[6006],{"text":6007,"type":69,"marks":6008},"Entités concernées",[6009],{"type":1402,"attrs":6010},{"color":1404},{"type":54,"attrs":6012,"content":6013},{"textAlign":65},[6014,6019,6024],{"text":6015,"type":69,"marks":6016},"Toute entreprise commerciale, petite entreprise ou prestataire fournissant des administrations publiques fédérales, régionales (",[6017],{"type":1402,"attrs":6018},{"color":1404},{"text":4909,"type":69,"marks":6020},[6021,6023],{"type":1402,"attrs":6022},{"color":1404},{"type":1444},{"text":6025,"type":69,"marks":6026},"), ou communales.",[6027],{"type":1402,"attrs":6028},{"color":1404},{"type":62,"attrs":6030,"content":6031},{"level":133,"textAlign":65},[6032],{"text":6033,"type":69,"marks":6034},"Transactions concernées",[6035],{"type":1402,"attrs":6036},{"color":1404},{"type":54,"attrs":6038,"content":6039},{"textAlign":65},[6040,6045,6050,6055,6060],{"text":6041,"type":69,"marks":6042},"Tous les marchés publics dépassant les seuils légaux (comme les commandes directes fédérales supérieures à 1 000 €), nécessitant des factures électroniques structurées conformes à la norme EN 16931 (principalement ",[6043],{"type":1402,"attrs":6044},{"color":1404},{"text":3503,"type":69,"marks":6046},[6047,6049],{"type":1402,"attrs":6048},{"color":1404},{"type":1444},{"text":6051,"type":69,"marks":6052}," ou des profils ",[6053],{"type":1402,"attrs":6054},{"color":1404},{"text":3529,"type":69,"marks":6056},[6057,6059],{"type":1402,"attrs":6058},{"color":1404},{"type":1444},{"text":6061,"type":69,"marks":6062}," acceptés).",[6063],{"type":1402,"attrs":6064},{"color":1404},{"type":62,"attrs":6066,"content":6067},{"level":133,"textAlign":65},[6068],{"text":6069,"type":69,"marks":6070},"Exemptions",[6071],{"type":1402,"attrs":6072},{"color":1404},{"type":54,"attrs":6074,"content":6075},{"textAlign":65},[6076,6081,6086],{"text":6077,"type":69,"marks":6078},"Exceptions spécifiques en matière de marchés publics prévues par le règlement fédéral sur la facturation électronique (",[6079],{"type":1402,"attrs":6080},{"color":1404},{"text":4128,"type":69,"marks":6082},[6083,6085],{"type":1402,"attrs":6084},{"color":1404},{"type":1444},{"text":6087,"type":69,"marks":6088},") et les règlements régionaux correspondants, y compris les marchés classifiés ou les commandes directes de faible valeur.",[6089],{"type":1402,"attrs":6090},{"color":1404},{"type":62,"attrs":6092,"content":6093},{"level":64,"textAlign":1420},[6094],{"text":6095,"type":69,"marks":6096},"Transactions commerciales (champ B2B)",[6097,6099],{"type":1402,"attrs":6098},{"color":1404},{"type":72},{"type":62,"attrs":6101,"content":6102},{"level":133,"textAlign":65},[6103],{"text":6007,"type":69,"marks":6104},[6105],{"type":1402,"attrs":6106},{"color":1404},{"type":54,"attrs":6108,"content":6109},{"textAlign":65},[6110],{"text":6111,"type":69,"marks":6112},"L'obligation B2B s'applique à tous les assujettis établis en Allemagne au regard de la TVA. En vertu de l'article 14, paragraphe 2, de l'UStG, une entreprise est considérée comme établie en Allemagne si elle dispose :",[6113],{"type":1402,"attrs":6114},{"color":1404},{"type":92,"content":6116},[6117,6138,6159],{"type":95,"content":6118},[6119],{"type":54,"attrs":6120,"content":6121},{"textAlign":65},[6122,6127,6133],{"text":6123,"type":69,"marks":6124},"de son siège social statutaire (",[6125],{"type":1402,"attrs":6126},{"color":1404},{"text":6128,"type":69,"marks":6129},"Sitz",[6130,6132],{"type":1402,"attrs":6131},{"color":1404},{"type":1444},{"text":6134,"type":69,"marks":6135},") en Allemagne ; ou",[6136],{"type":1402,"attrs":6137},{"color":1404},{"type":95,"content":6139},[6140],{"type":54,"attrs":6141,"content":6142},{"textAlign":65},[6143,6148,6154],{"text":6144,"type":69,"marks":6145},"de sa direction centrale (",[6146],{"type":1402,"attrs":6147},{"color":1404},{"text":6149,"type":69,"marks":6150},"Geschäftsleitung",[6151,6153],{"type":1402,"attrs":6152},{"color":1404},{"type":1444},{"text":6155,"type":69,"marks":6156},") située en Allemagne ; ou",[6157],{"type":1402,"attrs":6158},{"color":1404},{"type":95,"content":6160},[6161],{"type":54,"attrs":6162,"content":6163},{"textAlign":65},[6164,6169,6175],{"text":6165,"type":69,"marks":6166},"d'un établissement stable national (",[6167],{"type":1402,"attrs":6168},{"color":1404},{"text":6170,"type":69,"marks":6171},"Betriebsstätte",[6172,6174],{"type":1402,"attrs":6173},{"color":1404},{"type":1444},{"text":6176,"type":69,"marks":6177},") qui participe directement à l'opération sous-jacente.",[6178],{"type":1402,"attrs":6179},{"color":1404},{"type":54,"attrs":6181,"content":6182},{"textAlign":65},[6183],{"text":6184,"type":69,"marks":6185},"Si une entreprise ne dispose que d'un simple enregistrement formel à la TVA en Allemagne sans établissement commercial stable, elle est considérée comme non établie et reste en dehors des règles d'émission obligatoire au niveau national.",[6186],{"type":1402,"attrs":6187},{"color":1404},{"type":62,"attrs":6189,"content":6190},{"level":133,"textAlign":65},[6191],{"text":6033,"type":69,"marks":6192},[6193],{"type":1402,"attrs":6194},{"color":1404},{"type":54,"attrs":6196,"content":6197},{"textAlign":65},[6198],{"text":6199,"type":69,"marks":6200},"La facturation électronique obligatoire régit strictement les livraisons de biens et prestations de services nationales Business-to-Business (B2B), imposables ou exonérées, lorsque :",[6201],{"type":1402,"attrs":6202},{"color":1404},{"type":92,"content":6204},[6205,6215,6225],{"type":95,"content":6206},[6207],{"type":54,"attrs":6208,"content":6209},{"textAlign":65},[6210],{"text":6211,"type":69,"marks":6212},"le fournisseur et le client sont tous deux établis en Allemagne ; et",[6213],{"type":1402,"attrs":6214},{"color":1404},{"type":95,"content":6216},[6217],{"type":54,"attrs":6218,"content":6219},{"textAlign":65},[6220],{"text":6221,"type":69,"marks":6222},"l'opération a son lieu de livraison juridique en Allemagne ; et",[6223],{"type":1402,"attrs":6224},{"color":1404},{"type":95,"content":6226},[6227],{"type":54,"attrs":6228,"content":6229},{"textAlign":65},[6230],{"text":6231,"type":69,"marks":6232},"la livraison n'est pas soumise à des exclusions légales spécifiques.",[6233],{"type":1402,"attrs":6234},{"color":1404},{"type":62,"attrs":6236,"content":6237},{"level":133,"textAlign":65},[6238],{"text":6239,"type":69,"marks":6240},"Transactions exclues et exonérées",[6241],{"type":1402,"attrs":6242},{"color":1404},{"type":54,"attrs":6244,"content":6245},{"textAlign":65},[6246],{"text":6247,"type":69,"marks":6248},"La législation exclut explicitement plusieurs catégories de l'obligation de facturation électronique structurée :",[6249],{"type":1402,"attrs":6250},{"color":1404},{"type":92,"content":6252},[6253,6269,6306,6371,6399],{"type":95,"content":6254},[6255],{"type":54,"attrs":6256,"content":6257},{"textAlign":65},[6258,6264],{"text":6259,"type":69,"marks":6260},"Ventes Business-to-Consumer (B2C) :",[6261,6263],{"type":1402,"attrs":6262},{"color":1404},{"type":72},{"text":6265,"type":69,"marks":6266}," Les transactions impliquant des particuliers non assujettis ne nécessitent pas de factures électroniques structurées.",[6267],{"type":1402,"attrs":6268},{"color":1404},{"type":95,"content":6270},[6271],{"type":54,"attrs":6272,"content":6273},{"textAlign":65},[6274,6280,6285,6301],{"text":6275,"type":69,"marks":6276},"Livraisons transfrontalières :",[6277,6279],{"type":1402,"attrs":6278},{"color":1404},{"type":72},{"text":6281,"type":69,"marks":6282}," Les livraisons intracommunautaires et les opérations d'exportation vers des pays tiers restent en dehors de l'obligation nationale. Elles continuent à suivre les dispositions de facturation existantes jusqu'à l'entrée en vigueur du ",[6283],{"type":1402,"attrs":6284},{"color":1404},{"text":6286,"type":69,"marks":6287},"règlement européen ViDA",[6288,6299],{"type":106,"attrs":6289},{"href":6290,"uuid":6291,"anchor":65,"custom":6292,"target":111,"linktype":112,"story":6293},"/fr/resources/blog/vat-in-the-digital-age-agreement-reached-a-milestone-in-the-eu-tax-digitalisation","e9dceda6-1d13-4d2e-b158-724ad4cc07f6",{},{"name":6294,"id":6295,"uuid":6291,"slug":6296,"url":6297,"full_slug":6298,"_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":6300},{"color":1404},{"text":6302,"type":69,"marks":6303}," en 2030.",[6304],{"type":1402,"attrs":6305},{"color":1404},{"type":95,"content":6307},[6308],{"type":54,"attrs":6309,"content":6310},{"textAlign":65},[6311,6317,6324,6330,6335,6341,6346,6352,6357,6366],{"text":6312,"type":69,"marks":6313},"Factures de faible montant (",[6314,6316],{"type":1402,"attrs":6315},{"color":1404},{"type":72},{"text":6318,"type":69,"marks":6319},"Kleinbetragsrechnungen",[6320,6322,6323],{"type":1402,"attrs":6321},{"color":1404},{"type":72},{"type":1444},{"text":6325,"type":69,"marks":6326},"):",[6327,6329],{"type":1402,"attrs":6328},{"color":1404},{"type":72},{"text":6331,"type":69,"marks":6332}," Les factures dont le montant total brut ne dépasse pas ",[6333],{"type":1402,"attrs":6334},{"color":1404},{"text":6336,"type":69,"marks":6337},"€250",[6338,6340],{"type":1402,"attrs":6339},{"color":1404},{"type":72},{"text":6342,"type":69,"marks":6343}," (réglementées par l'article 33 du règlement d'application de la TVA - ",[6344],{"type":1402,"attrs":6345},{"color":1404},{"text":6347,"type":69,"marks":6348},"Umsatzsteuer-Durchführungsverordnung",[6349,6351],{"type":1402,"attrs":6350},{"color":1404},{"type":1444},{"text":6353,"type":69,"marks":6354}," / ",[6355],{"type":1402,"attrs":6356},{"color":1404},{"text":6358,"type":69,"marks":6359},"UStDV",[6360,6363,6365],{"type":106,"attrs":6361},{"href":6362,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://www.gesetze-im-internet.de/ustdv_1980/BJNR023590979.html",{"type":1402,"attrs":6364},{"color":1404},{"type":3286},{"text":6367,"type":69,"marks":6368},") sont exemptées de l'obligation de facturation électronique structurée. Elles peuvent continuer à être émises sous forme de documents papier ou PDF standard.",[6369],{"type":1402,"attrs":6370},{"color":1404},{"type":95,"content":6372},[6373],{"type":54,"attrs":6374,"content":6375},{"textAlign":65},[6376,6382,6387,6394],{"text":6377,"type":69,"marks":6378},"Titres de transport de voyageurs :",[6379,6381],{"type":1402,"attrs":6380},{"color":1404},{"type":72},{"text":6383,"type":69,"marks":6384}," Les titres de transport délivrés conformément à l'article 34 ",[6385],{"type":1402,"attrs":6386},{"color":1404},{"text":6358,"type":69,"marks":6388},[6389,6391,6393],{"type":106,"attrs":6390},{"href":6362,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":6392},{"color":1404},{"type":3286},{"text":6395,"type":69,"marks":6396}," peuvent continuer à être fournis sous forme papier classique ou au format PDF.",[6397],{"type":1402,"attrs":6398},{"color":1404},{"type":95,"content":6400},[6401],{"type":54,"attrs":6402,"content":6403},{"textAlign":65},[6404,6410],{"text":6405,"type":69,"marks":6406},"Services spécifiques exonérés de TVA :",[6407,6409],{"type":1402,"attrs":6408},{"color":1404},{"type":72},{"text":6411,"type":69,"marks":6412}," Les prestations exonérées de TVA en vertu de l'article 4, points 8 à 29, de l'UStG (telles que certains services financiers, bancaires, d'assurance et médicaux) sont généralement exemptées de l'obligation légale d'émettre une facture prévue à l'article 14, paragraphe 2, de l'UStG. Par conséquent, elles ne déclenchent pas d'obligation de facturation électronique structurée, sauf si une facture est émise volontairement.",[6413],{"type":1402,"attrs":6414},{"color":1404},{"type":62,"attrs":6416,"content":6417},{"level":133,"textAlign":65},[6418,6423,6429],{"text":6419,"type":69,"marks":6420},"Le statut des petites entreprises (",[6421],{"type":1402,"attrs":6422},{"color":1404},{"text":6424,"type":69,"marks":6425},"Kleinunternehmer",[6426,6428],{"type":1402,"attrs":6427},{"color":1404},{"type":1444},{"text":4383,"type":69,"marks":6430},[6431],{"type":1402,"attrs":6432},{"color":1404},{"type":54,"attrs":6434,"content":6435},{"textAlign":65},[6436,6441,6447,6453,6459],{"text":6437,"type":69,"marks":6438},"Les entreprises appliquant le régime des petites entreprises au titre du § 19 UStG doivent être techniquement en mesure de recevoir des factures électroniques structurées à partir du 1er janvier 2025. Toutefois, ",[6439],{"type":1402,"attrs":6440},{"color":1404},{"text":6442,"type":69,"marks":6443},"les factures émises par ces ",[6444,6446],{"type":1402,"attrs":6445},{"color":1404},{"type":72},{"text":6424,"type":69,"marks":6448},[6449,6451,6452],{"type":1402,"attrs":6450},{"color":1404},{"type":72},{"type":1444},{"text":6454,"type":69,"marks":6455}," sont exemptées de l'obligation nationale B2B d'émettre",[6456,6458],{"type":1402,"attrs":6457},{"color":1404},{"type":72},{"text":6460,"type":69,"marks":6461}," des factures électroniques structurées en vertu du § 34a UStDV. Elles peuvent continuer à émettre des « autres factures », y compris des factures papier et PDF, même après le 1er janvier 2028. Leurs factures continueront à ne mentionner aucun montant de TVA, conformément à l'article 19 de l'UStG.",[6462],{"type":1402,"attrs":6463},{"color":1404},{"type":54,"attrs":6465,"content":6466},{"textAlign":65},[6467],{"text":6468,"type":69,"marks":6469},"Notez que si une entreprise cesse de remplir les conditions du régime des petites entreprises au titre du § 19, elle serait alors soumise aux règles normales d'émission applicables aux livraisons B2B nationales concernées.",[6470],{"type":1402,"attrs":6471},{"color":1404},{"type":54,"attrs":6473,"content":6474},{"textAlign":65},[6475,6480,6485],{"text":6476,"type":69,"marks":6477},"Notez également que l'exemption accordée à l'émetteur au titre du § 34a UStDV s'applique à l'obligation nationale de facturation électronique TVA B2B. Elle n'exempte pas, à elle seule, un ",[6478],{"type":1402,"attrs":6479},{"color":1404},{"text":6424,"type":69,"marks":6481},[6482,6484],{"type":1402,"attrs":6483},{"color":1404},{"type":1444},{"text":6486,"type":69,"marks":6487}," des exigences distinctes de facturation électronique B2G imposées par les règles de marchés publics fédérales, régionales ou communales.",[6488],{"type":1402,"attrs":6489},{"color":1404},{"type":4051,"content":6491},[6492,6536,6576,6646,6686,6730,6773,6821,6870,6914],{"type":4054,"content":6493},[6494,6508,6522],{"type":4057,"attrs":6495,"content":6498},{"colspan":2015,"rowspan":2015,"colwidth":6496,"backgroundColor":65},[6497],395,[6499],{"type":54,"attrs":6500,"content":6501},{"textAlign":649},[6502],{"text":6503,"type":69,"marks":6504},"Classification des 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obligatoire en vigueur depuis le 1er janvier 2025 ; émission obligatoire déployée progressivement entre 2027 et 2028.",[6574],{"type":1402,"attrs":6575},{"color":1404},{"type":4054,"content":6577},[6578,6591,6603],{"type":4057,"attrs":6579,"content":6581},{"colspan":2015,"rowspan":2015,"colwidth":6580,"backgroundColor":65},[6497],[6582],{"type":54,"attrs":6583,"content":6584},{"textAlign":65},[6585],{"text":6586,"type":69,"marks":6587},"Livraisons B2G 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(",[6623],{"type":1402,"attrs":6624},{"color":1404},{"text":6626,"type":69,"marks":6627},"E-Rech-VO",[6628,6630],{"type":1402,"attrs":6629},{"color":1404},{"type":1444},{"text":6632,"type":69,"marks":6633},"); ",[6634],{"type":1402,"attrs":6635},{"color":1404},{"text":3503,"type":69,"marks":6637},[6638,6640],{"type":1402,"attrs":6639},{"color":1404},{"type":1444},{"text":6642,"type":69,"marks":6643}," est la norme fédérale principale, les alternatives conformes à la norme EN 16931 étant également acceptées.",[6644],{"type":1402,"attrs":6645},{"color":1404},{"type":4054,"content":6647},[6648,6661,6674],{"type":4057,"attrs":6649,"content":6651},{"colspan":2015,"rowspan":2015,"colwidth":6650,"backgroundColor":65},[6497],[6652],{"type":54,"attrs":6653,"content":6654},{"textAlign":65},[6655],{"text":6656,"type":69,"marks":6657},"Livraisons B2C 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facturation.",[6684],{"type":1402,"attrs":6685},{"color":1404},{"type":4054,"content":6687},[6688,6701,6718],{"type":4057,"attrs":6689,"content":6691},{"colspan":2015,"rowspan":2015,"colwidth":6690,"backgroundColor":65},[6497],[6692],{"type":54,"attrs":6693,"content":6694},{"textAlign":65},[6695],{"text":6696,"type":69,"marks":6697},"B2B transfrontalier (au sein de l'UE, c'est-à-dire intracommunautaire)",[6698,6700],{"type":1402,"attrs":6699},{"color":1404},{"type":72},{"type":4057,"attrs":6702,"content":6704},{"colspan":2015,"rowspan":2015,"colwidth":6703,"backgroundColor":65},[6511],[6705],{"type":54,"attrs":6706,"content":6707},{"textAlign":65},[6708,6713],{"text":6669,"type":69,"marks":6709},[6710,6712],{"type":1402,"attrs":6711},{"color":1404},{"type":72},{"text":6714,"type":69,"marks":6715}," (obligation 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s'applique)",[6900],{"type":1402,"attrs":6901},{"color":1404},{"type":4057,"attrs":6903,"content":6905},{"colspan":2015,"rowspan":2015,"colwidth":6904,"backgroundColor":65},[6525],[6906],{"type":54,"attrs":6907,"content":6908},{"textAlign":65},[6909],{"text":6910,"type":69,"marks":6911},"Le mandat national ne s'applique pas aux factures relatives à des opérations exonérées de TVA en vertu de l'article 4, points 8 à 29, de l'UStG.",[6912],{"type":1402,"attrs":6913},{"color":1404},{"type":4054,"content":6915},[6916,6941,6953],{"type":4057,"attrs":6917,"content":6919},{"colspan":2015,"rowspan":2015,"colwidth":6918,"backgroundColor":65},[6497],[6920],{"type":54,"attrs":6921,"content":6922},{"textAlign":65},[6923,6929,6935],{"text":6924,"type":69,"marks":6925},"Factures émises par ",[6926,6928],{"type":1402,"attrs":6927},{"color":1404},{"type":72},{"text":6424,"type":69,"marks":6930},[6931,6933,6934],{"type":1402,"attrs":6932},{"color":1404},{"type":72},{"type":1444},{"text":6936,"type":69,"marks":6937}," en vertu de l'article 19 de l'UStG",[6938,6940],{"type":1402,"attrs":6939},{"color":1404},{"type":72},{"type":4057,"attrs":6942,"content":6944},{"colspan":2015,"rowspan":2015,"colwidth":6943,"backgroundColor":65},[6511],[6945],{"type":54,"attrs":6946,"content":6947},{"textAlign":65},[6948],{"text":6669,"type":69,"marks":6949},[6950,6952],{"type":1402,"attrs":6951},{"color":1404},{"type":72},{"type":4057,"attrs":6954,"content":6956},{"colspan":2015,"rowspan":2015,"colwidth":6955,"backgroundColor":65},[6525],[6957],{"type":54,"attrs":6958,"content":6959},{"textAlign":65},[6960,6965,6971],{"text":6961,"type":69,"marks":6962},"Elles doivent être ",[6963],{"type":1402,"attrs":6964},{"color":1404},{"text":6966,"type":69,"marks":6967},"en mesure de recevoir des e-factures",[6968,6970],{"type":1402,"attrs":6969},{"color":1404},{"type":72},{"text":6972,"type":69,"marks":6973}," à partir du 1er janvier 2025, mais sont définitivement exemptées de l'obligation d'émettre des e-factures structurées en vertu de l'article 34a de l'UStDV.",[6974],{"type":1402,"attrs":6975},{"color":1404},{"type":62,"attrs":6977,"content":6978},{"level":696,"textAlign":65},[6979],{"text":6980,"type":69,"marks":6981},"Les exigences de l'Allemagne en matière de facturation électronique",[6982,6984],{"type":1402,"attrs":6983},{"color":1404},{"type":72},{"type":54,"attrs":6986,"content":6987},{"textAlign":65},[6988],{"text":6989,"type":69,"marks":6990},"Le paysage de la facturation électronique en Allemagne combine deux régimes liés mais distincts :",[6991],{"type":1402,"attrs":6992},{"color":1404},{"type":92,"content":6994},[6995,7015],{"type":95,"content":6996},[6997],{"type":54,"attrs":6998,"content":6999},{"textAlign":65},[7000,7005,7010],{"text":7001,"type":69,"marks":7002},"Facturation B2B nationale : règles de droit de la TVA énoncées dans la loi allemande relative à la TVA (",[7003],{"type":1402,"attrs":7004},{"color":1404},{"text":5000,"type":69,"marks":7006},[7007,7009],{"type":1402,"attrs":7008},{"color":1404},{"type":1444},{"text":7011,"type":69,"marks":7012},", UStG), complétées par les directives du BMF.",[7013],{"type":1402,"attrs":7014},{"color":1404},{"type":95,"content":7016},[7017],{"type":54,"attrs":7018,"content":7019},{"textAlign":65},[7020,7025,7030,7035,7040,7045,7050],{"text":7021,"type":69,"marks":7022},"Facturation B2G : règles fédérales et ",[7023],{"type":1402,"attrs":7024},{"color":1404},{"text":4909,"type":69,"marks":7026},[7027,7029],{"type":1402,"attrs":7028},{"color":1404},{"type":1444},{"text":7031,"type":69,"marks":7032}," relatives aux marchés publics. Au niveau fédéral, le cadre principal est la loi sur l'administration en ligne (E-Government Act) et l'ordonnance fédérale sur la facturation électronique (",[7033],{"type":1402,"attrs":7034},{"color":1404},{"text":4128,"type":69,"marks":7036},[7037,7039],{"type":1402,"attrs":7038},{"color":1404},{"type":1444},{"text":7041,"type":69,"marks":7042},"). Les exigences peuvent différer selon les ",[7043],{"type":1402,"attrs":7044},{"color":1404},{"text":4909,"type":69,"marks":7046},[7047,7049],{"type":1402,"attrs":7048},{"color":1404},{"type":1444},{"text":7051,"type":69,"marks":7052}," et les autorités communales.",[7053],{"type":1402,"attrs":7054},{"color":1404},{"type":54,"attrs":7056,"content":7057},{"textAlign":65},[7058],{"text":7059,"type":69,"marks":7060},"La transition vers la facturation électronique structurée modifie la manière dont les données de facturation sont créées, échangées, validées et conservées en vertu du droit allemand.",[7061],{"type":1402,"attrs":7062},{"color":1404},{"type":62,"attrs":7064,"content":7065},{"level":64,"textAlign":1420},[7066],{"text":7067,"type":69,"marks":7068},"Redéfinir la facture électronique",[7069,7071],{"type":1402,"attrs":7070},{"color":1404},{"type":72},{"type":54,"attrs":7073,"content":7074},{"textAlign":65},[7075,7080,7086,7091,7096,7101,7107],{"text":7076,"type":69,"marks":7077},"Pour ",[7078],{"type":1402,"attrs":7079},{"color":1404},{"text":7081,"type":69,"marks":7082},"les transactions B2G",[7083,7085],{"type":1402,"attrs":7084},{"color":1404},{"type":72},{"text":7087,"type":69,"marks":7088},", les autorités fédérales acceptent principalement ",[7089],{"type":1402,"attrs":7090},{"color":1404},{"text":3503,"type":69,"marks":7092},[7093,7095],{"type":1402,"attrs":7094},{"color":1404},{"type":1444},{"text":7097,"type":69,"marks":7098}," ainsi que les alternatives conformes à la norme EN 16931 qui remplissent les conditions requises ; les règles fédérales, ",[7099],{"type":1402,"attrs":7100},{"color":1404},{"text":7102,"type":69,"marks":7103},"Land",[7104,7106],{"type":1402,"attrs":7105},{"color":1404},{"type":1444},{"text":7108,"type":69,"marks":7109},", ou communales applicables de l'autorité publique concernée, ainsi que le canal de soumission, doivent être respectés.",[7110],{"type":1402,"attrs":7111},{"color":1404},{"type":54,"attrs":7113,"content":7114},{"textAlign":65},[7115,7120,7126],{"text":7116,"type":69,"marks":7117},"En revanche, pour le ",[7118],{"type":1402,"attrs":7119},{"color":1404},{"text":7121,"type":69,"marks":7122},"régime B2B national",[7123,7125],{"type":1402,"attrs":7124},{"color":1404},{"type":72},{"text":7127,"type":69,"marks":7128},", en vertu de l'article 14, paragraphe 1, modifié de l'UStG, une facture électronique n'est plus définie par son mode de transmission (comme une pièce jointe à un e-mail). La définition légale repose entièrement sur ses données structurées et sa capacité à être traitée électroniquement.",[7129],{"type":1402,"attrs":7130},{"color":1404},{"type":54,"attrs":7132,"content":7133},{"textAlign":65},[7134],{"text":7135,"type":69,"marks":7136},"Une e-facture doit être émise, transmise et reçue dans un format électronique structuré permettant un traitement électronique et doit soit :",[7137],{"type":1402,"attrs":7138},{"color":1404},{"type":2013,"attrs":7140,"content":7141},{"order":2015},[7142,7152],{"type":95,"content":7143},[7144],{"type":54,"attrs":7145,"content":7146},{"textAlign":65},[7147],{"text":7148,"type":69,"marks":7149},"être conforme à la norme européenne EN 16931 et à ses syntaxes autorisées ; ou",[7150],{"type":1402,"attrs":7151},{"color":1404},{"type":95,"content":7153},[7154],{"type":54,"attrs":7155,"content":7156},{"textAlign":65},[7157],{"text":7158,"type":69,"marks":7159},"constituer un format alternatif convenu entre les parties, entièrement interopérable avec la norme EN 16931, permettant l'extraction automatique et électronique de toutes les informations de TVA obligatoires requises par la loi allemande relative à la TVA.",[7160],{"type":1402,"attrs":7161},{"color":1404},{"type":54,"attrs":7163,"content":7164},{"textAlign":65},[7165,7170,7175],{"text":7166,"type":69,"marks":7167},"Tout document ne remplissant pas ces exigences est légalement qualifié d'« autre facture » (",[7168],{"type":1402,"attrs":7169},{"color":1404},{"text":5103,"type":69,"marks":7171},[7172,7174],{"type":1402,"attrs":7173},{"color":1404},{"type":1444},{"text":7176,"type":69,"marks":7177},"). Un PDF standard, un document scanné, un fichier Word ou un document papier imprimé constituent tous des « autres factures », et non des e-factures au sens de la définition B2B en matière de TVA.",[7178],{"type":1402,"attrs":7179},{"color":1404},{"type":54,"attrs":7181,"content":7182},{"textAlign":65},[7183],{"text":7184,"type":69,"marks":7185},"Pour une opération B2B nationale relevant du champ d'application, une « autre facture » ne satisfera plus à l'obligation générale d'émission d'e-factures une fois la période de transition concernée écoulée, ce qui équivaut légalement à une absence d'émission de facture.",[7186],{"type":1402,"attrs":7187},{"color":1404},{"type":54,"attrs":7189,"content":7190},{"textAlign":65},[7191,7196,7201],{"text":7192,"type":69,"marks":7193},"Cette règle reste soumise à des exemptions légales - par exemple, pour les factures de faible montant, certaines opérations exonérées de TVA et les factures émises par ",[7194],{"type":1402,"attrs":7195},{"color":1404},{"text":6424,"type":69,"marks":7197},[7198,7200],{"type":1402,"attrs":7199},{"color":1404},{"type":1444},{"text":7202,"type":69,"marks":7203}," - et ne remplace pas les exigences spécifiques au B2G.",[7204],{"type":1402,"attrs":7205},{"color":1404},{"type":62,"attrs":7207,"content":7208},{"level":64,"textAlign":1420},[7209],{"text":7210,"type":69,"marks":7211},"Transmission et réception",[7212,7214],{"type":1402,"attrs":7213},{"color":1404},{"type":72},{"type":54,"attrs":7216,"content":7217},{"textAlign":65},[7218,7222,7228,7233,7238,7243,7248],{"text":7076,"type":69,"marks":7219},[7220],{"type":1402,"attrs":7221},{"color":1404},{"text":7223,"type":69,"marks":7224},"les transactions B2G fédérales",[7225,7227],{"type":1402,"attrs":7226},{"color":1404},{"type":72},{"text":7229,"type":69,"marks":7230},", les factures doivent être soumises via les canaux acceptés par la plateforme fédérale de réception des factures, actuellement OZG-RE. Les méthodes disponibles comprennent la soumission via le web, l'importation manuelle, Peppol et l'e-mail, mais les exigences applicables du destinataire, y compris - et c'est essentiel - le ",[7231],{"type":1402,"attrs":7232},{"color":1404},{"text":3492,"type":69,"marks":7234},[7235,7237],{"type":1402,"attrs":7236},{"color":1404},{"type":1444},{"text":7239,"type":69,"marks":7240},", doivent être respectées. D'autres autorités publiques peuvent utiliser des portails et règles différents, propres au ",[7241],{"type":1402,"attrs":7242},{"color":1404},{"text":4909,"type":69,"marks":7244},[7245,7247],{"type":1402,"attrs":7246},{"color":1404},{"type":1444},{"text":7249,"type":69,"marks":7250},"- ou locaux.",[7251],{"type":1402,"attrs":7252},{"color":1404},{"type":54,"attrs":7254,"content":7255},{"textAlign":65},[7256,7260,7266],{"text":7076,"type":69,"marks":7257},[7258],{"type":1402,"attrs":7259},{"color":1404},{"text":7261,"type":69,"marks":7262},"l'échange de factures B2B",[7263,7265],{"type":1402,"attrs":7264},{"color":1404},{"type":72},{"text":7267,"type":69,"marks":7268},", la circulaire révisée du BMF du 15 octobre 2025 confirme la flexibilité des canaux de transmission pour le régime de TVA B2B :",[7269],{"type":1402,"attrs":7270},{"color":1404},{"type":92,"content":7272},[7273,7299,7315],{"type":95,"content":7274},[7275],{"type":54,"attrs":7276,"content":7277},{"textAlign":65},[7278,7284,7289,7294],{"text":7279,"type":69,"marks":7280},"E-mail :",[7281,7283],{"type":1402,"attrs":7282},{"color":1404},{"type":72},{"text":7285,"type":69,"marks":7286}," La transmission d'un fichier XML structuré ou hybride par e-mail standard satisfait à l'exigence légale. Une boîte de réception e-mail normale suffit pour respecter la règle de réception obligatoire en vigueur depuis le ",[7287],{"type":1402,"attrs":7288},{"color":1404},{"text":3312,"type":69,"marks":7290},[7291,7293],{"type":1402,"attrs":7292},{"color":1404},{"type":72},{"text":7295,"type":69,"marks":7296},"; une boîte aux lettres dédiée, bien que potentiellement recommandée pour des raisons de facilité opérationnelle, n'est pas légalement obligatoire. Une entreprise ne peut pas refuser une e-facture simplement parce qu'elle est arrivée par e-mail standard.",[7297],{"type":1402,"attrs":7298},{"color":1404},{"type":95,"content":7300},[7301],{"type":54,"attrs":7302,"content":7303},{"textAlign":65},[7304,7310],{"text":7305,"type":69,"marks":7306},"Plateformes et portails :",[7307,7309],{"type":1402,"attrs":7308},{"color":1404},{"type":72},{"text":7311,"type":69,"marks":7312}," Par accord mutuel, les entreprises peuvent utiliser des portails web, des liens de téléchargement de stockage cloud, du stockage partagé, des API, l'EDI ou des canaux comparables pour échanger des documents.",[7313],{"type":1402,"attrs":7314},{"color":1404},{"type":95,"content":7316},[7317],{"type":54,"attrs":7318,"content":7319},{"textAlign":65},[7320,7326],{"text":7321,"type":69,"marks":7322},"Réseau Peppol :",[7323,7325],{"type":1402,"attrs":7324},{"color":1404},{"type":72},{"text":7327,"type":69,"marks":7328}," Bien que Peppol ne soit pas légalement obligatoire pour les transactions B2B du secteur privé, il s'agit d'un réseau de livraison interopérable autorisé.",[7329],{"type":1402,"attrs":7330},{"color":1404},{"type":62,"attrs":7332,"content":7333},{"level":64,"textAlign":1420},[7334],{"text":7335,"type":69,"marks":7336},"Suppression du consentement de l'acheteur",[7337,7339],{"type":1402,"attrs":7338},{"color":1404},{"type":72},{"type":54,"attrs":7341,"content":7342},{"textAlign":65},[7343,7348,7354],{"text":7344,"type":69,"marks":7345},"Si le consentement de l'acheteur a été supprimé dans le ",[7346],{"type":1402,"attrs":7347},{"color":1404},{"text":7349,"type":69,"marks":7350},"secteur public (B2G)",[7351,7353],{"type":1402,"attrs":7352},{"color":1404},{"type":72},{"text":7355,"type":69,"marks":7356}," il y a plusieurs années grâce aux règles de réception obligatoires introduites entre 2018 et 2020, la loi sur les opportunités de croissance (Growth Opportunities Act) étend désormais ce principe au commerce.",[7357],{"type":1402,"attrs":7358},{"color":1404},{"type":54,"attrs":7360,"content":7361},{"textAlign":65},[7362,7366,7372,7377,7383],{"text":7076,"type":69,"marks":7363},[7364],{"type":1402,"attrs":7365},{"color":1404},{"text":7367,"type":69,"marks":7368},"les factures B2B nationales",[7369,7371],{"type":1402,"attrs":7370},{"color":1404},{"type":72},{"text":7373,"type":69,"marks":7374},", avant 2025, l'article 14, paragraphe 1, de l'UStG exigeait que le destinataire de la facture accepte de recevoir une facture électronique. En vertu de la loi modifiée, ",[7375],{"type":1402,"attrs":7376},{"color":1404},{"text":7378,"type":69,"marks":7379},"le consentement de l'acheteur est supprimé",[7380,7382],{"type":1402,"attrs":7381},{"color":1404},{"type":72},{"text":7384,"type":69,"marks":7385}," pour toutes les e-factures structurées conformes.",[7386],{"type":1402,"attrs":7387},{"color":1404},{"type":54,"attrs":7389,"content":7390},{"textAlign":65},[7391],{"text":7392,"type":69,"marks":7393},"Une entreprise établie en Allemagne doit accepter une e-facture structurée fournie par un fournisseur. Si un acheteur refuse d'accepter un fichier structuré conforme, le fournisseur est légalement réputé avoir rempli son obligation de facturation, ce qui empêche l'acheteur d'exiger un substitut papier.",[7394],{"type":1402,"attrs":7395},{"color":1404},{"type":54,"attrs":7397,"content":7398},{"textAlign":65},[7399],{"text":7400,"type":69,"marks":7401},"Le consentement reste pertinent pour une « autre » facture électronique, telle qu'un PDF standard, pendant les périodes ou dans les situations où l'utilisation d'une « autre facture » demeure autorisée.",[7402],{"type":1402,"attrs":7403},{"color":1404},{"type":62,"attrs":7405,"content":7406},{"level":64,"textAlign":1420},[7407],{"text":7408,"type":69,"marks":7409},"Archivage numérique et conformité GoBD",[7410,7412],{"type":1402,"attrs":7411},{"color":1404},{"type":72},{"type":54,"attrs":7414,"content":7415},{"textAlign":65},[7416,7421,7426],{"text":7417,"type":69,"marks":7418},"Les factures électroniques doivent être conservées conformément aux principes relatifs à la tenue et à la conservation correctes des livres, registres et documents sous forme électronique (",[7419],{"type":1402,"attrs":7420},{"color":1404},{"text":5209,"type":69,"marks":7422},[7423,7425],{"type":1402,"attrs":7424},{"color":1404},{"type":1444},{"text":7427,"type":69,"marks":7428}," - GoBD) et aux règles de conservation en matière de TVA :",[7429],{"type":1402,"attrs":7430},{"color":1404},{"type":92,"content":7432},[7433,7449,7476,7503],{"type":95,"content":7434},[7435],{"type":54,"attrs":7436,"content":7437},{"textAlign":65},[7438,7444],{"text":7439,"type":69,"marks":7440},"Conservation des données structurées d'origine :",[7441,7443],{"type":1402,"attrs":7442},{"color":1404},{"type":72},{"text":7445,"type":69,"marks":7446}," L'enregistrement juridiquement contraignant est le jeu de données XML structuré. La conservation d'une copie papier imprimée ou d'un rendu visuel PDF extrait ne satisfait pas aux règles allemandes de conservation fiscale. Le fichier XML sous-jacent doit être conservé numériquement sous sa forme native.",[7447],{"type":1402,"attrs":7448},{"color":1404},{"type":95,"content":7450},[7451],{"type":54,"attrs":7452,"content":7453},{"textAlign":65},[7454,7460,7465,7471],{"text":7455,"type":69,"marks":7456},"Intégrité et immuabilité :",[7457,7459],{"type":1402,"attrs":7458},{"color":1404},{"type":72},{"text":7461,"type":69,"marks":7462}," Le stockage d'archivage doit garantir que les données ne peuvent être modifiées, écrasées ou supprimées sans que cela soit détecté, pendant toute la ",[7463],{"type":1402,"attrs":7464},{"color":1404},{"text":7466,"type":69,"marks":7467},"période de conservation légale de 8 ans",[7468,7470],{"type":1402,"attrs":7469},{"color":1404},{"type":72},{"text":7472,"type":69,"marks":7473}," (calculée à partir de la fin de l'année civile au cours de laquelle la facture a été émise). Cette période a été ramenée de dix ans à cette durée pour les enregistrements dont la période de conservation n'avait pas expiré au 31 décembre 2024.",[7474],{"type":1402,"attrs":7475},{"color":1404},{"type":95,"content":7477},[7478],{"type":54,"attrs":7479,"content":7480},{"textAlign":65},[7481,7487,7492,7498],{"text":7482,"type":69,"marks":7483},"Lisibilité machine et indexation :",[7484,7486],{"type":1402,"attrs":7485},{"color":1404},{"type":72},{"text":7488,"type":69,"marks":7489}," Les enregistrements doivent rester accessibles et lisibles par les auditeurs fiscaux à tout moment, en prenant en charge l'indexation en texte intégral et l'accès automatisé aux données (",[7490],{"type":1402,"attrs":7491},{"color":1404},{"text":7493,"type":69,"marks":7494},"Datenzugriff",[7495,7497],{"type":1402,"attrs":7496},{"color":1404},{"type":1444},{"text":7499,"type":69,"marks":7500}," selon les méthodes d'audit Z1, Z2 et Z3).",[7501],{"type":1402,"attrs":7502},{"color":1404},{"type":95,"content":7504},[7505],{"type":54,"attrs":7506,"content":7507},{"textAlign":65},[7508,7514,7520,7525],{"text":7509,"type":69,"marks":7510},"Archivage au format hybride (",[7511,7513],{"type":1402,"attrs":7512},{"color":1404},{"type":72},{"text":3529,"type":69,"marks":7515},[7516,7518,7519],{"type":1402,"attrs":7517},{"color":1404},{"type":72},{"type":1444},{"text":6325,"type":69,"marks":7521},[7522,7524],{"type":1402,"attrs":7523},{"color":1404},{"type":72},{"text":7526,"type":69,"marks":7527}," Pour les factures hybrides, le fichier PDF/A-3 hybride original, avec son XML intégré, doit être archivé dans la forme reçue, en tant qu'unité unique. Aux fins de la TVA, les données structurées priment strictement sur le plan légal en cas de divergence entre la représentation visuelle et la représentation structurée, mais le document complet reçu reste l'enregistrement d'archive.",[7528],{"type":1402,"attrs":7529},{"color":1404},{"type":62,"attrs":7531,"content":7532},{"level":696,"textAlign":65},[7533],{"text":7534,"type":69,"marks":7535},"Feuille de route de l'Allemagne en matière d'e-reporting et alignement sur ViDA",[7536,7538],{"type":1402,"attrs":7537},{"color":1404},{"type":72},{"type":54,"attrs":7540,"content":7541},{"textAlign":65},[7542,7547,7552],{"text":7543,"type":69,"marks":7544},"Une source fréquente de confusion sur le marché est la distinction entre le mandat national B2B actif de facturation électronique en Allemagne et un futur système de déclaration électronique des transactions (",[7545],{"type":1402,"attrs":7546},{"color":1404},{"text":3352,"type":69,"marks":7548},[7549,7551],{"type":1402,"attrs":7550},{"color":1404},{"type":1444},{"text":7553,"type":69,"marks":7554},"). L'Allemagne a introduit la facturation électronique structurée en amont, mais séparément, de tout régime national de déclaration numérique en temps réel.",[7555],{"type":1402,"attrs":7556},{"color":1404},{"type":62,"attrs":7558,"content":7559},{"level":64,"textAlign":1420},[7560],{"text":7561,"type":69,"marks":7562},"Cadre de déclaration actuel",[7563,7565],{"type":1402,"attrs":7564},{"color":1404},{"type":72},{"type":54,"attrs":7567,"content":7568},{"textAlign":65},[7569,7574,7580],{"text":7570,"type":69,"marks":7571},"L'Allemagne n'exploite actuellement ",[7572],{"type":1402,"attrs":7573},{"color":1404},{"text":7575,"type":69,"marks":7576},"aucune plateforme de validation des factures en temps réel ni de déclaration nationale des transactions",[7577,7579],{"type":1402,"attrs":7578},{"color":1404},{"type":72},{"text":7581,"type":69,"marks":7582}," pour les factures B2B. Les fournisseurs ne sont pas tenus de soumettre les factures B2B nationales à l'administration fiscale pour validation avant de les envoyer aux clients, ni de charger des extraits de factures nationales sur un portail fiscal central au moment de leur émission.",[7583],{"type":1402,"attrs":7584},{"color":1404},{"type":54,"attrs":7586,"content":7587},{"textAlign":65},[7588],{"text":7589,"type":69,"marks":7590},"La conformité en matière de TVA continue de fonctionner via les procédures de déclaration périodique établies :",[7591],{"type":1402,"attrs":7592},{"color":1404},{"type":92,"content":7594},[7595,7627,7647],{"type":95,"content":7596},[7597],{"type":54,"attrs":7598,"content":7599},{"textAlign":65},[7600,7605,7611,7616,7622],{"text":7601,"type":69,"marks":7602},"Déclarations de TVA anticipées (",[7603],{"type":1402,"attrs":7604},{"color":1404},{"text":7606,"type":69,"marks":7607},"Umsatzsteuer-Voranmeldungen",[7608,7610],{"type":1402,"attrs":7609},{"color":1404},{"type":1444},{"text":7612,"type":69,"marks":7613},"), soumises mensuellement ou trimestriellement via le ",[7614],{"type":1402,"attrs":7615},{"color":1404},{"text":7617,"type":69,"marks":7618},"ELSTER",[7619,7621],{"type":1402,"attrs":7620},{"color":1404},{"type":1444},{"text":7623,"type":69,"marks":7624}," portail.",[7625],{"type":1402,"attrs":7626},{"color":1404},{"type":95,"content":7628},[7629],{"type":54,"attrs":7630,"content":7631},{"textAlign":65},[7632,7637,7643],{"text":7633,"type":69,"marks":7634},"Déclarations de TVA annuelles (",[7635],{"type":1402,"attrs":7636},{"color":1404},{"text":7638,"type":69,"marks":7639},"Umsatzsteuer-Jahreserklärungen",[7640,7642],{"type":1402,"attrs":7641},{"color":1404},{"type":1444},{"text":3722,"type":69,"marks":7644},[7645],{"type":1402,"attrs":7646},{"color":1404},{"type":95,"content":7648},[7649],{"type":54,"attrs":7650,"content":7651},{"textAlign":65},[7652,7657,7663],{"text":7653,"type":69,"marks":7654},"Relevés récapitulatifs (",[7655],{"type":1402,"attrs":7656},{"color":1404},{"text":7658,"type":69,"marks":7659},"Zusammenfassende Meldungen",[7660,7662],{"type":1402,"attrs":7661},{"color":1404},{"type":1444},{"text":7664,"type":69,"marks":7665}," - ZM) pour les transactions intracommunautaires transfrontalières concernées, soumis au BZSt.",[7666],{"type":1402,"attrs":7667},{"color":1404},{"type":62,"attrs":7669,"content":7670},{"level":64,"textAlign":1420},[7671],{"text":7672,"type":69,"marks":7673},"Futur système de déclaration national",[7674,7676],{"type":1402,"attrs":7675},{"color":1404},{"type":72},{"type":54,"attrs":7678,"content":7679},{"textAlign":65},[7680,7685,7691],{"text":7681,"type":69,"marks":7682},"La facturation électronique structurée a délibérément été introduite en premier lieu pour poser les bases d'un futur système de déclaration électronique de la TVA. Toutefois, le gouvernement allemand n'a ",[7683],{"type":1402,"attrs":7684},{"color":1404},{"text":7686,"type":69,"marks":7687},"pas encore adopté",[7688,7690],{"type":1402,"attrs":7689},{"color":1404},{"type":72},{"text":7692,"type":69,"marks":7693}," la législation relative à ce système, ni annoncé son modèle technique définitif, son autorité de gestion, son flux de déclaration ou sa date de démarrage nationale.",[7694],{"type":1402,"attrs":7695},{"color":1404},{"type":54,"attrs":7697,"content":7698},{"textAlign":65},[7699,7704,7710],{"text":7700,"type":69,"marks":7701},"Le BMF et d'autres parties prenantes étudient la manière dont les données de factures et de transactions pourraient être déclarées numériquement à l'administration fiscale. Les approches envisageables pourraient inclure une déclaration décentralisée via des prestataires de services certifiés ou des plateformes de facturation électronique, mais ",[7702],{"type":1402,"attrs":7703},{"color":1404},{"text":7705,"type":69,"marks":7706},"Peppol, un modèle à cinq coins et un modèle spécifique de prestataire de services n'ont pas été officiellement retenus ni rendus obligatoires",[7707,7709],{"type":1402,"attrs":7708},{"color":1404},{"type":72},{"text":779,"type":69,"marks":7711},[7712],{"type":1402,"attrs":7713},{"color":1404},{"type":62,"attrs":7715,"content":7716},{"level":64,"textAlign":1420},[7717],{"text":7718,"type":69,"marks":7719},"Alignement avec ViDA",[7720,7722],{"type":1402,"attrs":7721},{"color":1404},{"type":72},{"type":54,"attrs":7724,"content":7725},{"textAlign":65},[7726,7731,7737],{"text":7727,"type":69,"marks":7728},"Dans le cadre du paquet TVA à l'ère numérique (ViDA) de l'UE, ",[7729],{"type":1402,"attrs":7730},{"color":1404},{"text":7732,"type":69,"marks":7733},"les obligations de déclaration numérique et la facturation électronique structurée pour les transactions B2B intracommunautaires transfrontalières concernées s'appliquent à partir du 1er juillet 2030",[7734,7736],{"type":1402,"attrs":7735},{"color":1404},{"type":72},{"text":7738,"type":69,"marks":7739},". L'Allemagne devra mettre en place la capacité de déclaration transfrontalière requise d'ici cette date.",[7740],{"type":1402,"attrs":7741},{"color":1404},{"type":54,"attrs":7743,"content":7744},{"textAlign":65},[7745,7750,7756],{"text":7746,"type":69,"marks":7747},"Un système de déclaration national allemand pourrait être introduit séparément, mais son calendrier reste incertain. Si l'Allemagne met en place un système de déclaration numérique national, celui-ci devra être aligné sur le cadre ViDA de l'UE d'ici le ",[7748],{"type":1402,"attrs":7749},{"color":1404},{"text":7751,"type":69,"marks":7752},"1er janvier 2035",[7753,7755],{"type":1402,"attrs":7754},{"color":1404},{"type":72},{"text":779,"type":69,"marks":7757},[7758],{"type":1402,"attrs":7759},{"color":1404},{"type":62,"attrs":7761,"content":7762},{"level":696,"textAlign":65},[7763],{"text":7764,"type":69,"marks":7765},"Architecture technique et canaux de transmission",[7766,7768],{"type":1402,"attrs":7767},{"color":1404},{"type":72},{"type":54,"attrs":7770,"content":7771},{"textAlign":65},[7772],{"text":7773,"type":69,"marks":7774},"Contrairement aux modèles centralisés imposant une plateforme gouvernementale unique, l'Allemagne utilise un modèle technique décentralisé :",[7775],{"type":1402,"attrs":7776},{"color":1404},{"type":54,"attrs":7778,"content":7779},{"textAlign":65},[7780],{"type":5468,"attrs":7781},{"id":7782,"alt":7783,"src":7784,"title":8,"source":8,"copyright":8,"meta_data":7785},225992356339889,"DE_Decentralised exchange models","https://a.storyblok.com/f/318078/3125x3743/c35a6f0242/de_decentralised-exchange-models.png",{"alt":7783,"size":7786},"3125x3743",{"type":1428,"content":7788},[7789],{"type":54,"attrs":7790,"content":7791},{"textAlign":65},[7792,7799],{"text":7793,"type":69,"marks":7794},"Remarque :",[7795,7797,7798],{"type":1402,"attrs":7796},{"color":1404},{"type":72},{"type":1444},{"text":7800,"type":69,"marks":7801}," La législation allemande actuelle sur la facturation électronique B2B n'instaure ni obligation de déclaration numérique nationale ni plateforme de validation gouvernementale. Le gouvernement fédéral a lié le déploiement de la facturation électronique à la perspective d'un futur système de déclaration, et les règles européennes TVA à l'ère numérique rendent la future déclaration numérique transfrontalière particulièrement pertinente à partir de 2030. Néanmoins, le modèle de déclaration national allemand définitif, y compris la question de savoir s'il reposera sur une architecture de type à cinq coins, une déclaration directe par l'assujetti, une déclaration par prestataire de services, l'infrastructure Peppol ou un autre canal, n'a pas encore été déterminé sur le plan légal.",[7802,7804],{"type":1402,"attrs":7803},{"color":1404},{"type":1444},{"type":62,"attrs":7806,"content":7807},{"level":64,"textAlign":1420},[7808],{"text":7809,"type":69,"marks":7810},"Échange bilatéral direct",[7811,7813],{"type":1402,"attrs":7812},{"color":1404},{"type":72},{"type":54,"attrs":7815,"content":7816},{"textAlign":65},[7817],{"text":7818,"type":69,"marks":7819},"Les entreprises peuvent échanger des factures structurées via des canaux de communication bilatéraux :",[7820],{"type":1402,"attrs":7821},{"color":1404},{"type":92,"content":7823},[7824,7840],{"type":95,"content":7825},[7826],{"type":54,"attrs":7827,"content":7828},{"textAlign":65},[7829,7835],{"text":7830,"type":69,"marks":7831},"Transmission directe par e-mail :",[7832,7834],{"type":1402,"attrs":7833},{"color":1404},{"type":72},{"text":7836,"type":69,"marks":7837}," Les factures structurées, y compris les fichiers XML conformes ou les formats hybrides contenant des données structurées intégrées, peuvent être transmises par e-mail. La réglementation allemande n'impose aucun protocole de sécurité spécifique pour les e-mails, bien que les parties puissent adopter des mesures de sécurité appropriées sur le plan contractuel ou opérationnel.",[7838],{"type":1402,"attrs":7839},{"color":1404},{"type":95,"content":7841},[7842],{"type":54,"attrs":7843,"content":7844},{"textAlign":65},[7845,7851],{"text":7846,"type":69,"marks":7847},"Connexions point à point :",[7848,7850],{"type":1402,"attrs":7849},{"color":1404},{"type":72},{"text":7852,"type":69,"marks":7853}," Les partenaires commerciaux peuvent convenir de canaux électroniques directs, tels que SFTP, AS2, API, connexions EDI ou portails fournisseurs, à condition que la facture transmise respecte les exigences de format structuré applicables.",[7854],{"type":1402,"attrs":7855},{"color":1404},{"type":62,"attrs":7857,"content":7858},{"level":64,"textAlign":1420},[7859],{"text":7860,"type":69,"marks":7861},"Le réseau Peppol à 4 coins",[7862,7864],{"type":1402,"attrs":7863},{"color":1404},{"type":72},{"type":54,"attrs":7866,"content":7867},{"textAlign":65},[7868,7872,7887],{"text":5945,"type":69,"marks":7869},[7870],{"type":1402,"attrs":7871},{"color":1404},{"text":7873,"type":69,"marks":7874},"réseau Peppol",[7875,7885],{"type":106,"attrs":7876},{"href":7877,"uuid":7878,"anchor":65,"custom":7879,"target":111,"linktype":112,"story":7880},"/fr/solutions/gestion-de-la-conformite/peppol","a314414e-d1fd-421b-8f66-d3eb11e0f18a",{},{"name":7881,"id":7882,"uuid":7878,"slug":2074,"url":7883,"translated_name":3210,"full_slug":7884,"_stopResolving":56},"Peppol ",662293351,"solutions/compliance-management/peppol","fr/solutions/gestion-de-la-conformite/peppol",{"type":1402,"attrs":7886},{"color":1404},{"text":7888,"type":69,"marks":7889}," offre une infrastructure résiliente pour les échanges B2B en Allemagne. Plutôt que d'établir des milliers de connexions point à point individuelles, une entreprise peut se connecter à un seul point d'accès Peppol accrédité (Coin 2), qui achemine les factures en toute sécurité à travers le réseau jusqu'au point d'accès du destinataire (Coin 3) à l'aide des protocoles de transport standard AS4. Comme indiqué ci-dessus, Peppol n'est toutefois pas le canal de transmission exclusif ou légalement imposé pour les factures B2B nationales allemandes.",[7890],{"type":1402,"attrs":7891},{"color":1404},{"type":62,"attrs":7893,"content":7894},{"level":64,"textAlign":1420},[7895],{"text":7896,"type":69,"marks":7897},"L'adresse professionnelle électronique allemande (GEBA)",[7898,7900],{"type":1402,"attrs":7899},{"color":1404},{"type":72},{"type":54,"attrs":7902,"content":7903},{"textAlign":65},[7904],{"text":7905,"type":69,"marks":7906},"Pour résoudre les difficultés d'acheminement au sein du réseau Peppol, l'agence de coordination pour les normes informatiques (KoSIT) a développé l'adresse professionnelle électronique allemande (GEBA).",[7907],{"type":1402,"attrs":7908},{"color":1404},{"type":92,"content":7910},[7911,7948,7969,7985],{"type":95,"content":7912},[7913],{"type":54,"attrs":7914,"content":7915},{"textAlign":65},[7916,7922,7927,7932,7937,7943],{"text":7917,"type":69,"marks":7918},"Base légale :",[7919,7921],{"type":1402,"attrs":7920},{"color":1404},{"type":72},{"text":7923,"type":69,"marks":7924}," GEBA repose sur le numéro d'identification des entreprises allemand (",[7925],{"type":1402,"attrs":7926},{"color":1404},{"text":5606,"type":69,"marks":7928},[7929,7931],{"type":1402,"attrs":7930},{"color":1404},{"type":1444},{"text":7933,"type":69,"marks":7934}," - W-IdNr) régi par l'article 139c du Code fiscal allemand (",[7935],{"type":1402,"attrs":7936},{"color":1404},{"text":7938,"type":69,"marks":7939},"Abgabenordnung",[7940,7942],{"type":1402,"attrs":7941},{"color":1404},{"type":1444},{"text":7944,"type":69,"marks":7945}," - AO). Le W-IdNr est un identifiant unique et permanent délivré par l'Office fédéral central des impôts (BZSt) à chaque entité économique opérant en Allemagne.",[7946],{"type":1402,"attrs":7947},{"color":1404},{"type":95,"content":7949},[7950],{"type":54,"attrs":7951,"content":7952},{"textAlign":65},[7953,7958,7964],{"text":7954,"type":69,"marks":7955},"Schéma d'adressage : GEBA est officiellement enregistré au niveau international dans le cadre du schéma d'identification ISO/IEC 6523 avec le préfixe d'identifiant ",[7956],{"type":1402,"attrs":7957},{"color":1404},{"text":7959,"type":69,"marks":7960},"0246",[7961,7963],{"type":1402,"attrs":7962},{"color":1404},{"type":72},{"text":7965,"type":69,"marks":7966}," et a été intégré au schéma d'identifiants Peppol suite à sa publication par XStandards Einkauf (XSE) de KoSIT en décembre 2025.",[7967],{"type":1402,"attrs":7968},{"color":1404},{"type":95,"content":7970},[7971],{"type":54,"attrs":7972,"content":7973},{"textAlign":65},[7974,7980],{"text":7975,"type":69,"marks":7976},"Acheminement granulaire :",[7977,7979],{"type":1402,"attrs":7978},{"color":1404},{"type":72},{"text":7981,"type":69,"marks":7982}," En plus d'identifier l'entité juridique, GEBA permet aux entreprises d'ajouter des sous-identifiants pour des succursales spécifiques, des sites de production ou des services comptables fournisseurs, garantissant que les factures entrantes soient acheminées automatiquement vers le bon flux comptable.",[7983],{"type":1402,"attrs":7984},{"color":1404},{"type":95,"content":7986},[7987],{"type":54,"attrs":7988,"content":7989},{"textAlign":65},[7990,7996,8001,8006],{"text":7991,"type":69,"marks":7992},"Interopérabilité :",[7993,7995],{"type":1402,"attrs":7994},{"color":1404},{"type":72},{"text":7997,"type":69,"marks":7998}," GEBA fonctionne en parallèle des identifiants d'acheminement existants, tels que le ",[7999],{"type":1402,"attrs":8000},{"color":1404},{"text":3492,"type":69,"marks":8002},[8003,8005],{"type":1402,"attrs":8004},{"color":1404},{"type":1444},{"text":8007,"type":69,"marks":8008}," (utilisé dans la facturation B2G du secteur public allemand) et les Global Location Numbers (GLN), garantissant une compatibilité ascendante complète.",[8009],{"type":1402,"attrs":8010},{"color":1404},{"type":62,"attrs":8012,"content":8013},{"level":696,"textAlign":65},[8014],{"text":8015,"type":69,"marks":8016},"Formats de facture acceptés",[8017,8019],{"type":1402,"attrs":8018},{"color":1404},{"type":72},{"type":54,"attrs":8021,"content":8022},{"textAlign":65},[8023],{"text":8024,"type":69,"marks":8025},"Pour la facturation électronique B2B, la législation allemande n'impose pas de format de facture propriétaire unique. Les entreprises peuvent utiliser un format électronique structuré conforme à la norme EN 16931 ou, si les parties en conviennent, permettant l'extraction correcte et complète de toutes les informations requises en vertu de l'UStG vers un format conforme à l'EN 16931 ou interopérable.",[8026],{"type":1402,"attrs":8027},{"color":1404},{"type":54,"attrs":8029,"content":8030},{"textAlign":65},[8031],{"text":8032,"type":69,"marks":8033},"En comparaison, si le B2B offre une certaine flexibilité dans le choix entre les formats standard EN 16931 (comme XRechnung ou les profils ZUGFeRD éligibles), les marchés publics (B2G) sont souvent plus restrictifs en matière de compatibilité avec les portails.",[8034],{"type":1402,"attrs":8035},{"color":1404},{"type":54,"attrs":8037,"content":8038},{"textAlign":65},[8039],{"text":8040,"type":69,"marks":8041},"En pratique, le marché allemand repose sur trois formats principaux :",[8042],{"type":1402,"attrs":8043},{"color":1404},{"type":62,"attrs":8045,"content":8046},{"level":64,"textAlign":1420},[8047,8053,8059],{"text":8048,"type":69,"marks":8049},"1. ",[8050,8052],{"type":1402,"attrs":8051},{"color":1404},{"type":72},{"text":3503,"type":69,"marks":8054},[8055,8057,8058],{"type":1402,"attrs":8056},{"color":1404},{"type":72},{"type":1444},{"text":8060,"type":69,"marks":8061}," (XML pur)",[8062,8064],{"type":1402,"attrs":8063},{"color":1404},{"type":72},{"type":54,"attrs":8066,"content":8067},{"textAlign":65},[8068,8073],{"text":3503,"type":69,"marks":8069},[8070,8072],{"type":1402,"attrs":8071},{"color":1404},{"type":1444},{"text":8074,"type":69,"marks":8075}," est la norme de facturation électronique développée par KoSIT spécifiquement pour le secteur public allemand. Il s'agit d'un profil d'application (CIUS) de l'EN 16931, délivré exclusivement sous forme de fichier XML structuré, sans couche de présentation visuelle. Il constitue la base obligatoire pour les marchés publics fédéraux B2G, où les portails de soumission comme OZG-RE l'exigent généralement, ou des équivalents XML EN 16931 stricts.",[8076],{"type":1402,"attrs":8077},{"color":1404},{"type":54,"attrs":8079,"content":8080},{"textAlign":65},[8081,8086],{"text":3503,"type":69,"marks":8082},[8083,8085],{"type":1402,"attrs":8084},{"color":1404},{"type":1444},{"text":8087,"type":69,"marks":8088}," prend en charge deux syntaxes sous-jacentes :",[8089],{"type":1402,"attrs":8090},{"color":1404},{"type":92,"content":8092},[8093,8109],{"type":95,"content":8094},[8095],{"type":54,"attrs":8096,"content":8097},{"textAlign":65},[8098,8104],{"text":8099,"type":69,"marks":8100},"UBL (Universal Business Language) :",[8101,8103],{"type":1402,"attrs":8102},{"color":1404},{"type":72},{"text":8105,"type":69,"marks":8106}," Syntaxe XML largement utilisée en Europe et au sein du réseau Peppol.",[8107],{"type":1402,"attrs":8108},{"color":1404},{"type":95,"content":8110},[8111],{"type":54,"attrs":8112,"content":8113},{"textAlign":65},[8114,8120],{"text":8115,"type":69,"marks":8116},"CII (Cross Industry Invoice) :",[8117,8119],{"type":1402,"attrs":8118},{"color":1404},{"type":72},{"text":8121,"type":69,"marks":8122}," Syntaxe XML développée par l'UN/CEFACT.",[8123],{"type":1402,"attrs":8124},{"color":1404},{"type":54,"attrs":8126,"content":8127},{"textAlign":65},[8128,8133,8138],{"text":8129,"type":69,"marks":8130},"Bien qu'initialement créé pour les transactions Business-to-Government (B2G), ",[8131],{"type":1402,"attrs":8132},{"color":1404},{"text":3503,"type":69,"marks":8134},[8135,8137],{"type":1402,"attrs":8136},{"color":1404},{"type":1444},{"text":8139,"type":69,"marks":8140}," est pleinement valable pour les transactions B2B nationales en vertu de l'article 14, paragraphe 1, de l'UStG.",[8141],{"type":1402,"attrs":8142},{"color":1404},{"type":62,"attrs":8144,"content":8145},{"level":64,"textAlign":1420},[8146,8152,8158],{"text":8147,"type":69,"marks":8148},"2. ",[8149,8151],{"type":1402,"attrs":8150},{"color":1404},{"type":72},{"text":3529,"type":69,"marks":8153},[8154,8156,8157],{"type":1402,"attrs":8155},{"color":1404},{"type":72},{"type":1444},{"text":8159,"type":69,"marks":8160}," (hybride PDF/A-3 + XML)",[8161,8163],{"type":1402,"attrs":8162},{"color":1404},{"type":72},{"type":54,"attrs":8165,"content":8166},{"textAlign":65},[8167,8172,8176,8182,8187,8194,8199,8208,8213,8219,8224,8229],{"text":3529,"type":69,"marks":8168},[8169,8171],{"type":1402,"attrs":8170},{"color":1404},{"type":1444},{"text":5763,"type":69,"marks":8173},[8174],{"type":1402,"attrs":8175},{"color":1404},{"text":8177,"type":69,"marks":8178},"Zentraler User Guide des Forums elektronische Rechnung Deutschland",[8179,8181],{"type":1402,"attrs":8180},{"color":1404},{"type":1444},{"text":8183,"type":69,"marks":8184},") est un format hybride développé par le Forum pour la facturation électronique en Allemagne (",[8185],{"type":1402,"attrs":8186},{"color":1404},{"text":5754,"type":69,"marks":8188},[8189,8191,8193],{"type":106,"attrs":8190},{"href":5758,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},{"type":1402,"attrs":8192},{"color":1404},{"type":3286},{"text":8195,"type":69,"marks":8196},") en étroite collaboration avec le partenaire français ",[8197],{"type":1402,"attrs":8198},{"color":1404},{"text":8200,"type":69,"marks":8201},"FNFE-MPE",[8202,8205,8207],{"type":106,"attrs":8203},{"href":8204,"uuid":65,"anchor":65,"custom":65,"target":65,"linktype":19},"https://fnfe-mpe.org/",{"type":1402,"attrs":8206},{"color":1404},{"type":3286},{"text":8209,"type":69,"marks":8210},", où ",[8211],{"type":1402,"attrs":8212},{"color":1404},{"text":8214,"type":69,"marks":8215},"Factur-X",[8216,8218],{"type":1402,"attrs":8217},{"color":1404},{"type":1444},{"text":8220,"type":69,"marks":8221}," fait office de jumeau techniquement identique de ",[8222],{"type":1402,"attrs":8223},{"color":1404},{"text":3529,"type":69,"marks":8225},[8226,8228],{"type":1402,"attrs":8227},{"color":1404},{"type":1444},{"text":8230,"type":69,"marks":8231},"..",[8232],{"type":1402,"attrs":8233},{"color":1404},{"type":54,"attrs":8235,"content":8236},{"textAlign":65},[8237,8242,8257,8262,8278,8283,8288],{"text":8238,"type":69,"marks":8239},"Dominant en Allemagne et en ",[8240],{"type":1402,"attrs":8241},{"color":1404},{"text":8243,"type":69,"marks":8244},"France",[8245,8255],{"type":106,"attrs":8246},{"href":8247,"uuid":8248,"anchor":65,"custom":8249,"target":111,"linktype":112,"story":8250},"/fr/resources/radar-de-conformite/france","e60cd8a5-ac21-42fa-8e98-2cdae4e182d5",{},{"name":8243,"id":8251,"uuid":8248,"slug":8252,"url":8253,"translated_name":8243,"full_slug":8254,"_stopResolving":56},63808047579287,"france","resources/compliance-pulse/france","fr/resources/radar-de-conformite/france",{"type":1402,"attrs":8256},{"color":1404},{"text":8258,"type":69,"marks":8259},", et reconnu pour les échanges transfrontaliers entre ces deux pays et la ",[8260],{"type":1402,"attrs":8261},{"color":1404},{"text":8263,"type":69,"marks":8264},"Suisse",[8265,8276],{"type":106,"attrs":8266},{"href":8267,"uuid":8268,"anchor":65,"custom":8269,"target":111,"linktype":112,"story":8270},"/fr/resources/radar-de-conformite/switzerland","f74b4709-65aa-483f-bd48-1e2a016dba6e",{},{"name":8271,"id":8272,"uuid":8268,"slug":8273,"url":8274,"full_slug":8275,"_stopResolving":56},"Switzerland",63842669589490,"switzerland","resources/compliance-pulse/switzerland","fr/resources/radar-de-conformite/switzerland",{"type":1402,"attrs":8277},{"color":1404},{"text":8279,"type":69,"marks":8280},", un fichier ",[8281],{"type":1402,"attrs":8282},{"color":1404},{"text":3529,"type":69,"marks":8284},[8285,8287],{"type":1402,"attrs":8286},{"color":1404},{"type":1444},{"text":8289,"type":69,"marks":8290}," se compose de deux éléments intégrés :",[8291],{"type":1402,"attrs":8292},{"color":1404},{"type":2013,"attrs":8294,"content":8295},{"order":2015},[8296,8317],{"type":95,"content":8297},[8298],{"type":54,"attrs":8299,"content":8300},{"textAlign":65},[8301,8306,8312],{"text":8302,"type":69,"marks":8303},"Un document visuel, lisible par l'humain, au format ",[8304],{"type":1402,"attrs":8305},{"color":1404},{"text":8307,"type":69,"marks":8308},"PDF/A-3",[8309,8311],{"type":1402,"attrs":8310},{"color":1404},{"type":72},{"text":8313,"type":69,"marks":8314}," (une norme ISO pour l'archivage à long terme).",[8315],{"type":1402,"attrs":8316},{"color":1404},{"type":95,"content":8318},[8319],{"type":54,"attrs":8320,"content":8321},{"textAlign":65},[8322,8327,8333],{"text":8323,"type":69,"marks":8324},"Un ",[8325],{"type":1402,"attrs":8326},{"color":1404},{"text":8328,"type":69,"marks":8329},"fichier XML",[8330,8332],{"type":1402,"attrs":8331},{"color":1404},{"type":72},{"text":8334,"type":69,"marks":8335}," lisible par machine (zugferd-invoice.xml ou factur-x.xml), intégré directement dans le conteneur PDF/A-3.",[8336],{"type":1402,"attrs":8337},{"color":1404},{"type":54,"attrs":8339,"content":8340},{"textAlign":65},[8341,8346,8351,8356,8362],{"text":8342,"type":69,"marks":8343},"Pour se conformer à l'obligation B2B, une facture ",[8344],{"type":1402,"attrs":8345},{"color":1404},{"text":3529,"type":69,"marks":8347},[8348,8350],{"type":1402,"attrs":8349},{"color":1404},{"type":1444},{"text":8352,"type":69,"marks":8353}," doit être émise dans une version ",[8354],{"type":1402,"attrs":8355},{"color":1404},{"text":8357,"type":69,"marks":8358},"2.0.1 ou supérieure",[8359,8361],{"type":1402,"attrs":8360},{"color":1404},{"type":72},{"text":8363,"type":69,"marks":8364}," et doit utiliser un profil éligible. Les profils éligibles sont :",[8365],{"type":1402,"attrs":8366},{"color":1404},{"type":92,"content":8368},[8369,8385,8401],{"type":95,"content":8370},[8371],{"type":54,"attrs":8372,"content":8373},{"textAlign":65},[8374,8380],{"text":8375,"type":69,"marks":8376},"BASIC :",[8377,8379],{"type":1402,"attrs":8378},{"color":1404},{"type":72},{"text":8381,"type":69,"marks":8382}," Bien que techniquement autorisé dans le cadre de l'obligation, ce profil ne contient pas l'ensemble complet des données sémantiques EN 16931. Étant généralement non accepté par les portails B2G et présentant un risque de rejet dans les transactions B2B, son utilisation n'est pas recommandée.",[8383],{"type":1402,"attrs":8384},{"color":1404},{"type":95,"content":8386},[8387],{"type":54,"attrs":8388,"content":8389},{"textAlign":65},[8390,8396],{"text":8391,"type":69,"marks":8392},"EN 16931 (anciennement appelé « Comfort ») :",[8393,8395],{"type":1402,"attrs":8394},{"color":1404},{"type":72},{"text":8397,"type":69,"marks":8398}," Correspond entièrement aux exigences sémantiques de l'EN 16931 et constitue le profil recommandé pour une conformité sans faille.",[8399],{"type":1402,"attrs":8400},{"color":1404},{"type":95,"content":8402},[8403],{"type":54,"attrs":8404,"content":8405},{"textAlign":65},[8406,8412],{"text":8407,"type":69,"marks":8408},"Extended :",[8409,8411],{"type":1402,"attrs":8410},{"color":1404},{"type":72},{"text":8413,"type":69,"marks":8414}," Étend l'EN 16931 pour répondre à des exigences commerciales complexes propres à certains secteurs.",[8415],{"type":1402,"attrs":8416},{"color":1404},{"type":54,"attrs":8418,"content":8419},{"textAlign":65},[8420,8426,8431,8436,8441,8447,8451,8457],{"text":8421,"type":69,"marks":8422},"Important :",[8423,8425],{"type":1402,"attrs":8424},{"color":1404},{"type":1444},{"text":8427,"type":69,"marks":8428}," Les profils ",[8429],{"type":1402,"attrs":8430},{"color":1404},{"text":3529,"type":69,"marks":8432},[8433,8435],{"type":1402,"attrs":8434},{"color":1404},{"type":1444},{"text":8437,"type":69,"marks":8438}," inférieurs (",[8439],{"type":1402,"attrs":8440},{"color":1404},{"text":8442,"type":69,"marks":8443},"MINIMUM",[8444,8446],{"type":1402,"attrs":8445},{"color":1404},{"type":1444},{"text":5308,"type":69,"marks":8448},[8449],{"type":1402,"attrs":8450},{"color":1404},{"text":8452,"type":69,"marks":8453},"BASIC-WL",[8454,8456],{"type":1402,"attrs":8455},{"color":1404},{"type":1444},{"text":8458,"type":69,"marks":8459},") ne satisfont pas aux exigences légales de l'EN 16931. Les factures émises sous ces profils ne sont pas considérées comme des factures électroniques au sens de l'article 14, paragraphe 1, de l'UStG et sont juridiquement traitées comme des « autres factures ».",[8460],{"type":1402,"attrs":8461},{"color":1404},{"type":54,"attrs":8463,"content":8464},{"textAlign":65},[8465,8471,8476,8481,8486,8491,8496,8501],{"text":8466,"type":69,"marks":8467},"Contexte B2G vs B2B :",[8468,8470],{"type":1402,"attrs":8469},{"color":1404},{"type":1444},{"text":8472,"type":69,"marks":8473}," Bien que ",[8474],{"type":1402,"attrs":8475},{"color":1404},{"text":3529,"type":69,"marks":8477},[8478,8480],{"type":1402,"attrs":8479},{"color":1404},{"type":1444},{"text":8482,"type":69,"marks":8483}," (dans les profils applicables) soit idéal et largement adopté pour les échanges B2B, les profils inférieurs et les formats hybrides sont fréquemment non pris en charge ou rejetés par les portails de soumission du secteur public (B2G), qui attendent majoritairement du XML pur (",[8484],{"type":1402,"attrs":8485},{"color":1404},{"text":3503,"type":69,"marks":8487},[8488,8490],{"type":1402,"attrs":8489},{"color":1404},{"type":1444},{"text":8492,"type":69,"marks":8493},"). Ainsi, ",[8494],{"type":1402,"attrs":8495},{"color":1404},{"text":3529,"type":69,"marks":8497},[8498,8500],{"type":1402,"attrs":8499},{"color":1404},{"type":1444},{"text":8502,"type":69,"marks":8503}," ne doit pas être présumé acceptable, sauf si l'autorité et le canal concernés l'acceptent dans un profil conforme.",[8504],{"type":1402,"attrs":8505},{"color":1404},{"type":62,"attrs":8507,"content":8508},{"level":64,"textAlign":1420},[8509],{"text":8510,"type":69,"marks":8511},"3. Formats d'échange de données informatisé (EDI)",[8512,8514],{"type":1402,"attrs":8513},{"color":1404},{"type":72},{"type":54,"attrs":8516,"content":8517},{"textAlign":65},[8518],{"text":8519,"type":69,"marks":8520},"Les systèmes d'échange de données informatisé (EDI) reposant sur des normes historiques, telles qu'EDIFACT, ODETTE ou VDA, sont largement répandus dans les chaînes d'approvisionnement allemandes de l'automobile, de l'industrie manufacturière et du commerce de détail.",[8521],{"type":1402,"attrs":8522},{"color":1404},{"type":54,"attrs":8524,"content":8525},{"textAlign":65},[8526],{"text":8527,"type":69,"marks":8528},"Le législateur a tenu compte de ces investissements existants dans le cadre de l'article 27, paragraphe 38, de l'UStG et des lignes directrices du BMF :",[8529],{"type":1402,"attrs":8530},{"color":1404},{"type":92,"content":8532},[8533,8549],{"type":95,"content":8534},[8535],{"type":54,"attrs":8536,"content":8537},{"textAlign":65},[8538,8544],{"text":8539,"type":69,"marks":8540},"Jusqu'au 31 décembre 2027 :",[8541,8543],{"type":1402,"attrs":8542},{"color":1404},{"type":72},{"text":8545,"type":69,"marks":8546}," Les dispositifs EDI existants peuvent continuer à être utilisés, même s'ils ne reproduisent pas strictement le modèle de données EN 16931, à condition que les deux partenaires commerciaux soient d'accord.",[8547],{"type":1402,"attrs":8548},{"color":1404},{"type":95,"content":8550},[8551],{"type":54,"attrs":8552,"content":8553},{"textAlign":65},[8554,8560],{"text":8555,"type":69,"marks":8556},"À partir du 1er janvier 2028 :",[8557,8559],{"type":1402,"attrs":8558},{"color":1404},{"type":72},{"text":8561,"type":69,"marks":8562}," Les formats EDI restent autorisés, mais ils doivent soit se conformer directement au modèle sémantique de l'EN 16931, soit permettre l'extraction exacte et complète de toutes les données de TVA obligatoires vers un format conforme à l'EN 16931 ou interopérable.",[8563],{"type":1402,"attrs":8564},{"color":1404},{"type":4051,"content":8566},[8567,8625,8676,8741,8803,8854,8905],{"type":4054,"content":8568},[8569,8583,8597,8611],{"type":4057,"attrs":8570,"content":8573},{"colspan":2015,"rowspan":2015,"colwidth":8571,"backgroundColor":65},[8572],354,[8574],{"type":54,"attrs":8575,"content":8576},{"textAlign":649},[8577],{"text":8578,"type":69,"marks":8579},"Format technique",[8580,8582],{"type":1402,"attrs":8581},{"color":1404},{"type":72},{"type":4057,"attrs":8584,"content":8587},{"colspan":2015,"rowspan":2015,"colwidth":8585,"backgroundColor":65},[8586],341,[8588],{"type":54,"attrs":8589,"content":8590},{"textAlign":649},[8591],{"text":8592,"type":69,"marks":8593},"Architecture du fichier",[8594,8596],{"type":1402,"attrs":8595},{"color":1404},{"type":72},{"type":4057,"attrs":8598,"content":8601},{"colspan":2015,"rowspan":2015,"colwidth":8599,"backgroundColor":65},[8600],380,[8602],{"type":54,"attrs":8603,"content":8604},{"textAlign":649},[8605],{"text":8606,"type":69,"marks":8607},"Statut de conformité à l'EN 16931",[8608,8610],{"type":1402,"attrs":8609},{"color":1404},{"type":72},{"type":4057,"attrs":8612,"content":8615},{"colspan":2015,"rowspan":2015,"colwidth":8613,"backgroundColor":65},[8614],561,[8616],{"type":54,"attrs":8617,"content":8618},{"textAlign":649},[8619],{"text":8620,"type":69,"marks":8621},"Cas d'usage principal et remarques opérationnelles",[8622,8624],{"type":1402,"attrs":8623},{"color":1404},{"type":72},{"type":4054,"content":8626},[8627,8640,8652,8664],{"type":4057,"attrs":8628,"content":8630},{"colspan":2015,"rowspan":2015,"colwidth":8629,"backgroundColor":65},[8572],[8631],{"type":54,"attrs":8632,"content":8633},{"textAlign":65},[8634],{"text":3503,"type":69,"marks":8635},[8636,8638,8639],{"type":1402,"attrs":8637},{"color":1404},{"type":72},{"type":1444},{"type":4057,"attrs":8641,"content":8643},{"colspan":2015,"rowspan":2015,"colwidth":8642,"backgroundColor":65},[8586],[8644],{"type":54,"attrs":8645,"content":8646},{"textAlign":65},[8647],{"text":8648,"type":69,"marks":8649},"XML pur (UBL ou CII)",[8650],{"type":1402,"attrs":8651},{"color":1404},{"type":4057,"attrs":8653,"content":8655},{"colspan":2015,"rowspan":2015,"colwidth":8654,"backgroundColor":65},[8600],[8656],{"type":54,"attrs":8657,"content":8658},{"textAlign":65},[8659],{"text":8660,"type":69,"marks":8661},"Entièrement conforme (CIUS officiel allemand)",[8662],{"type":1402,"attrs":8663},{"color":1404},{"type":4057,"attrs":8665,"content":8667},{"colspan":2015,"rowspan":2015,"colwidth":8666,"backgroundColor":65},[8614],[8668],{"type":54,"attrs":8669,"content":8670},{"textAlign":65},[8671],{"text":8672,"type":69,"marks":8673},"Obligatoire pour les marchés publics fédéraux B2G ; entièrement conforme pour le B2B.",[8674],{"type":1402,"attrs":8675},{"color":1404},{"type":4054,"content":8677},[8678,8697,8709,8721],{"type":4057,"attrs":8679,"content":8681},{"colspan":2015,"rowspan":2015,"colwidth":8680,"backgroundColor":65},[8572],[8682],{"type":54,"attrs":8683,"content":8684},{"textAlign":65},[8685,8691],{"text":3529,"type":69,"marks":8686},[8687,8689,8690],{"type":1402,"attrs":8688},{"color":1404},{"type":72},{"type":1444},{"text":8692,"type":69,"marks":8693}," (profil EN 16931 / Extended)",[8694,8696],{"type":1402,"attrs":8695},{"color":1404},{"type":72},{"type":4057,"attrs":8698,"content":8700},{"colspan":2015,"rowspan":2015,"colwidth":8699,"backgroundColor":65},[8586],[8701],{"type":54,"attrs":8702,"content":8703},{"textAlign":65},[8704],{"text":8705,"type":69,"marks":8706},"Hybride (PDF/A-3 avec XML intégré)",[8707],{"type":1402,"attrs":8708},{"color":1404},{"type":4057,"attrs":8710,"content":8712},{"colspan":2015,"rowspan":2015,"colwidth":8711,"backgroundColor":65},[8600],[8713],{"type":54,"attrs":8714,"content":8715},{"textAlign":65},[8716],{"text":8717,"type":69,"marks":8718},"Entièrement conforme (à partir de la version 2.0.1)",[8719],{"type":1402,"attrs":8720},{"color":1404},{"type":4057,"attrs":8722,"content":8724},{"colspan":2015,"rowspan":2015,"colwidth":8723,"backgroundColor":65},[8614],[8725,8733],{"type":54,"attrs":8726,"content":8727},{"textAlign":65},[8728],{"text":8729,"type":69,"marks":8730},"Idéal pour le B2B ; offre une lisibilité visuelle humaine tout en permettant l'extraction XML automatisée.",[8731],{"type":1402,"attrs":8732},{"color":1404},{"type":54,"attrs":8734,"content":8735},{"textAlign":65},[8736],{"text":8737,"type":69,"marks":8738},"Remarque : n'est pas systématiquement accepté sur les portails publics B2G, dont certains exigent du XML pur (XRechnung). Vérifiez auprès de votre partenaire contractuel pour en être certain.",[8739],{"type":1402,"attrs":8740},{"color":1404},{"type":4054,"content":8742},[8743,8762,8773,8791],{"type":4057,"attrs":8744,"content":8746},{"colspan":2015,"rowspan":2015,"colwidth":8745,"backgroundColor":65},[8572],[8747],{"type":54,"attrs":8748,"content":8749},{"textAlign":65},[8750,8756],{"text":3529,"type":69,"marks":8751},[8752,8754,8755],{"type":1402,"attrs":8753},{"color":1404},{"type":72},{"type":1444},{"text":8757,"type":69,"marks":8758}," (profils MINIMUM / BASIC-WL)",[8759,8761],{"type":1402,"attrs":8760},{"color":1404},{"type":72},{"type":4057,"attrs":8763,"content":8765},{"colspan":2015,"rowspan":2015,"colwidth":8764,"backgroundColor":65},[8586],[8766],{"type":54,"attrs":8767,"content":8768},{"textAlign":65},[8769],{"text":8705,"type":69,"marks":8770},[8771],{"type":1402,"attrs":8772},{"color":1404},{"type":4057,"attrs":8774,"content":8776},{"colspan":2015,"rowspan":2015,"colwidth":8775,"backgroundColor":65},[8600],[8777],{"type":54,"attrs":8778,"content":8779},{"textAlign":65},[8780,8786],{"text":8781,"type":69,"marks":8782},"Non conforme",[8783,8785],{"type":1402,"attrs":8784},{"color":1404},{"type":72},{"text":8787,"type":69,"marks":8788}," (ne comporte pas les champs sémantiques requis par l'EN 16931)",[8789],{"type":1402,"attrs":8790},{"color":1404},{"type":4057,"attrs":8792,"content":8794},{"colspan":2015,"rowspan":2015,"colwidth":8793,"backgroundColor":65},[8614],[8795],{"type":54,"attrs":8796,"content":8797},{"textAlign":65},[8798],{"text":8799,"type":69,"marks":8800},"Juridiquement classé parmi les « autres factures » ; non valable pour le B2B obligatoire après les périodes transitoires.",[8801],{"type":1402,"attrs":8802},{"color":1404},{"type":4054,"content":8804},[8805,8818,8830,8842],{"type":4057,"attrs":8806,"content":8808},{"colspan":2015,"rowspan":2015,"colwidth":8807,"backgroundColor":65},[8572],[8809],{"type":54,"attrs":8810,"content":8811},{"textAlign":65},[8812],{"text":8813,"type":69,"marks":8814},"Peppol BIS Billing 3.0",[8815,8817],{"type":1402,"attrs":8816},{"color":1404},{"type":72},{"type":4057,"attrs":8819,"content":8821},{"colspan":2015,"rowspan":2015,"colwidth":8820,"backgroundColor":65},[8586],[8822],{"type":54,"attrs":8823,"content":8824},{"textAlign":65},[8825],{"text":8826,"type":69,"marks":8827},"XML pur (UBL)",[8828],{"type":1402,"attrs":8829},{"color":1404},{"type":4057,"attrs":8831,"content":8833},{"colspan":2015,"rowspan":2015,"colwidth":8832,"backgroundColor":65},[8600],[8834],{"type":54,"attrs":8835,"content":8836},{"textAlign":65},[8837],{"text":8838,"type":69,"marks":8839},"Entièrement conforme",[8840],{"type":1402,"attrs":8841},{"color":1404},{"type":4057,"attrs":8843,"content":8845},{"colspan":2015,"rowspan":2015,"colwidth":8844,"backgroundColor":65},[8614],[8846],{"type":54,"attrs":8847,"content":8848},{"textAlign":65},[8849],{"text":8850,"type":69,"marks":8851},"Format standard pour les échanges transfrontaliers européens et le routage Peppol national.",[8852],{"type":1402,"attrs":8853},{"color":1404},{"type":4054,"content":8855},[8856,8869,8881,8893],{"type":4057,"attrs":8857,"content":8859},{"colspan":2015,"rowspan":2015,"colwidth":8858,"backgroundColor":65},[8572],[8860],{"type":54,"attrs":8861,"content":8862},{"textAlign":65},[8863],{"text":8864,"type":69,"marks":8865},"EDI historique (EDIFACT / VDA)",[8866,8868],{"type":1402,"attrs":8867},{"color":1404},{"type":72},{"type":4057,"attrs":8870,"content":8872},{"colspan":2015,"rowspan":2015,"colwidth":8871,"backgroundColor":65},[8586],[8873],{"type":54,"attrs":8874,"content":8875},{"textAlign":65},[8876],{"text":8877,"type":69,"marks":8878},"Texte structuré",[8879],{"type":1402,"attrs":8880},{"color":1404},{"type":4057,"attrs":8882,"content":8884},{"colspan":2015,"rowspan":2015,"colwidth":8883,"backgroundColor":65},[8600],[8885],{"type":54,"attrs":8886,"content":8887},{"textAlign":65},[8888],{"text":8889,"type":69,"marks":8890},"Autorisé dans le cadre des règles transitoires",[8891],{"type":1402,"attrs":8892},{"color":1404},{"type":4057,"attrs":8894,"content":8896},{"colspan":2015,"rowspan":2015,"colwidth":8895,"backgroundColor":65},[8614],[8897],{"type":54,"attrs":8898,"content":8899},{"textAlign":65},[8900],{"text":8901,"type":69,"marks":8902},"Autorisé jusqu'en 2027 dans le cadre de la règle transitoire ; autorisé à partir de 2028 uniquement s'il est conforme à l'EN 16931 ou permet l'extraction correcte et complète des informations requises par l'UStG vers un format conforme à l'EN 16931 ou interopérable.",[8903],{"type":1402,"attrs":8904},{"color":1404},{"type":4054,"content":8906},[8907,8920,8932,8944],{"type":4057,"attrs":8908,"content":8910},{"colspan":2015,"rowspan":2015,"colwidth":8909,"backgroundColor":65},[8572],[8911],{"type":54,"attrs":8912,"content":8913},{"textAlign":65},[8914],{"text":8915,"type":69,"marks":8916},"PDF standard / Word / scans",[8917,8919],{"type":1402,"attrs":8918},{"color":1404},{"type":72},{"type":4057,"attrs":8921,"content":8923},{"colspan":2015,"rowspan":2015,"colwidth":8922,"backgroundColor":65},[8586],[8924],{"type":54,"attrs":8925,"content":8926},{"textAlign":65},[8927],{"text":8928,"type":69,"marks":8929},"Numérique non structuré / papier",[8930],{"type":1402,"attrs":8931},{"color":1404},{"type":4057,"attrs":8933,"content":8935},{"colspan":2015,"rowspan":2015,"colwidth":8934,"backgroundColor":65},[8600],[8936],{"type":54,"attrs":8937,"content":8938},{"textAlign":65},[8939],{"text":8781,"type":69,"marks":8940},[8941,8943],{"type":1402,"attrs":8942},{"color":1404},{"type":72},{"type":4057,"attrs":8945,"content":8947},{"colspan":2015,"rowspan":2015,"colwidth":8946,"backgroundColor":65},[8614],[8948],{"type":54,"attrs":8949,"content":8950},{"textAlign":65},[8951],{"text":8952,"type":69,"marks":8953},"Traité comme « autre facture » ; non valable pour l'émission B2B nationale après 2026/2027.",[8954],{"type":1402,"attrs":8955},{"color":1404},{"type":62,"attrs":8957,"content":8958},{"level":696,"textAlign":65},[8959],{"text":8960,"type":69,"marks":8961},"Sanctions et risques de non-conformité fiscale",[8962,8964],{"type":1402,"attrs":8963},{"color":1404},{"type":72},{"type":54,"attrs":8966,"content":8967},{"textAlign":65},[8968,8973,8978],{"text":8969,"type":69,"marks":8970},"La loi sur les opportunités de croissance (Growth Opportunities Act) n'établit pas de catalogue distinct d'amendes administratives spécifiquement dédié à la facturation électronique. La non-conformité entraîne plutôt des conséquences structurelles au sein de la loi allemande générale sur la TVA, du code fiscal allemand (",[8971],{"type":1402,"attrs":8972},{"color":1404},{"text":7938,"type":69,"marks":8974},[8975,8977],{"type":1402,"attrs":8976},{"color":1404},{"type":1444},{"text":8979,"type":69,"marks":8980}," - AO) et de la jurisprudence fiscale établie.",[8981],{"type":1402,"attrs":8982},{"color":1404},{"type":62,"attrs":8984,"content":8985},{"level":64,"textAlign":65},[8986],{"text":8987,"type":69,"marks":8988},"1. Refus de la déduction de la TVA en amont (Vorsteuerabzug)",[8989,8991],{"type":1402,"attrs":8990},{"color":1404},{"type":72},{"type":54,"attrs":8993,"content":8994},{"textAlign":65},[8995],{"text":8996,"type":69,"marks":8997},"Le risque financier le plus important pèse sur le destinataire de la facture. En vertu de l'article 15, paragraphe 1, point 1 de l'UStG, une entreprise ne peut déduire la TVA en amont que si elle détient une facture juridiquement valable, émise conformément aux articles 14 et 14a de l'UStG.",[8998],{"type":1402,"attrs":8999},{"color":1404},{"type":54,"attrs":9001,"content":9002},{"textAlign":65},[9003],{"text":9004,"type":69,"marks":9005},"Une fois l'obligation d'émission entrée en vigueur :",[9006],{"type":1402,"attrs":9007},{"color":1404},{"type":92,"content":9009},[9010,9020,9041],{"type":95,"content":9011},[9012],{"type":54,"attrs":9013,"content":9014},{"textAlign":65},[9015],{"text":9016,"type":69,"marks":9017},"Si un fournisseur transmet un format non conforme (comme une facture papier, un simple PDF ou un fichier XML non conforme) après l'échéance de son obligation d'émission, ce document constitue juridiquement une « autre facture ».",[9018],{"type":1402,"attrs":9019},{"color":1404},{"type":95,"content":9021},[9022],{"type":54,"attrs":9023,"content":9024},{"textAlign":65},[9025,9030,9036],{"text":9026,"type":69,"marks":9027},"Lorsqu'une facture électronique est requise et que le fournisseur émet à la place une « autre facture », ",[9028],{"type":1402,"attrs":9029},{"color":1404},{"text":9031,"type":69,"marks":9032},"la facture n'ouvre généralement pas droit à la déduction de la TVA en amont pour le destinataire",[9033,9035],{"type":1402,"attrs":9034},{"color":1404},{"type":72},{"text":9037,"type":69,"marks":9038},", sous réserve des règles transitoires applicables et de la nature de l'erreur.",[9039],{"type":1402,"attrs":9040},{"color":1404},{"type":95,"content":9042},[9043],{"type":54,"attrs":9044,"content":9045},{"textAlign":65},[9046,9051,9057,9062,9068],{"text":9047,"type":69,"marks":9048},"Un contrôle fiscal d'entreprise (",[9049],{"type":1402,"attrs":9050},{"color":1404},{"text":9052,"type":69,"marks":9053},"Betriebsprüfung",[9054,9056],{"type":1402,"attrs":9055},{"color":1404},{"type":1444},{"text":9058,"type":69,"marks":9059},") peut entraîner une rectification de l'avis de TVA. Lorsque les conditions légales relatives aux intérêts prévues à l'article 233a de l'AO sont remplies, des intérêts de retard sur paiement complémentaire (",[9060],{"type":1402,"attrs":9061},{"color":1404},{"text":9063,"type":69,"marks":9064},"Nachzahlungszinsen",[9065,9067],{"type":1402,"attrs":9066},{"color":1404},{"type":1444},{"text":9069,"type":69,"marks":9070},") sont généralement calculés à hauteur de 0,15 % par mois (1,8 % par an)..",[9071],{"type":1402,"attrs":9072},{"color":1404},{"type":62,"attrs":9074,"content":9075},{"level":64,"textAlign":1420},[9076,9082,9089],{"text":9077,"type":69,"marks":9078},"2. Amendes administratives prévues par la loi sur la TVA (",[9079,9081],{"type":1402,"attrs":9080},{"color":1404},{"type":72},{"text":9083,"type":69,"marks":9084},"Bußgelder",[9085,9087,9088],{"type":1402,"attrs":9086},{"color":1404},{"type":72},{"type":1444},{"text":4383,"type":69,"marks":9090},[9091,9093],{"type":1402,"attrs":9092},{"color":1404},{"type":72},{"type":54,"attrs":9095,"content":9096},{"textAlign":65},[9097,9102,9108],{"text":9098,"type":69,"marks":9099},"La loi allemande sur les opportunités de croissance ne crée pas de barème de sanctions distinct pour la facturation électronique. L'article 26a, paragraphe 1, point 1, et l'article 26a, paragraphe 2 de l'UStG établissent que toute personne qui, intentionnellement ou par négligence, omet d'émettre une facture, ou n'émet pas de facture dans le délai légal de six mois prévu à l'article 14, paragraphe 2 de l'UStG, peut commettre une infraction administrative (",[9100],{"type":1402,"attrs":9101},{"color":1404},{"text":9103,"type":69,"marks":9104},"Ordnungswidrigkeit",[9105,9107],{"type":1402,"attrs":9106},{"color":1404},{"type":1444},{"text":3722,"type":69,"marks":9109},[9110],{"type":1402,"attrs":9111},{"color":1404},{"type":54,"attrs":9113,"content":9114},{"textAlign":65},[9115,9120,9126],{"text":9116,"type":69,"marks":9117},"Étant donné que l'émission d'un format non valable ne constitue pas l'émission d'une facture légale au sens de l'article 14, paragraphe 1 révisé de l'UStG, le manquement persistant à fournir une facture électronique structurée conforme peut exposer les dirigeants d'entreprise à ",[9118],{"type":1402,"attrs":9119},{"color":1404},{"text":9121,"type":69,"marks":9122},"des amendes administratives pouvant atteindre 5 000 € par infraction",[9123,9125],{"type":1402,"attrs":9124},{"color":1404},{"type":72},{"text":779,"type":69,"marks":9127},[9128],{"type":1402,"attrs":9129},{"color":1404},{"type":62,"attrs":9131,"content":9132},{"level":64,"textAlign":1420},[9133,9139,9146],{"text":9134,"type":69,"marks":9135},"3. Droits de rétention de paiement en droit civil (",[9136,9138],{"type":1402,"attrs":9137},{"color":1404},{"type":72},{"text":9140,"type":69,"marks":9141},"Zurückbehaltungsrecht",[9142,9144,9145],{"type":1402,"attrs":9143},{"color":1404},{"type":72},{"type":1444},{"text":4383,"type":69,"marks":9147},[9148,9150],{"type":1402,"attrs":9149},{"color":1404},{"type":72},{"type":54,"attrs":9152,"content":9153},{"textAlign":65},[9154,9159,9165,9170,9176],{"text":9155,"type":69,"marks":9156},"Dans les transactions commerciales régies par le code de commerce allemand (",[9157],{"type":1402,"attrs":9158},{"color":1404},{"text":9160,"type":69,"marks":9161},"Handelsgesetzbuch",[9162,9164],{"type":1402,"attrs":9163},{"color":1404},{"type":1444},{"text":9166,"type":69,"marks":9167}," - HGB) et le code civil allemand (",[9168],{"type":1402,"attrs":9169},{"color":1404},{"text":9171,"type":69,"marks":9172},"Bürgerliches Gesetzbuch",[9173,9175],{"type":1402,"attrs":9174},{"color":1404},{"type":1444},{"text":9177,"type":69,"marks":9178}," - BGB), un acheteur professionnel n'est tenu de régler une créance qu'à réception d'une facture juridiquement conforme.",[9179],{"type":1402,"attrs":9180},{"color":1404},{"type":54,"attrs":9182,"content":9183},{"textAlign":65},[9184,9189,9194],{"text":9185,"type":69,"marks":9186},"Si un fournisseur concerné transmet un simple PDF après l'échéance obligatoire, l'acheteur est juridiquement en droit de rejeter le document et d'exercer un droit de rétention (",[9187],{"type":1402,"attrs":9188},{"color":1404},{"text":9140,"type":69,"marks":9190},[9191,9193],{"type":1402,"attrs":9192},{"color":1404},{"type":1444},{"text":9195,"type":69,"marks":9196},") sur le montant du paiement jusqu'à ce que le fournisseur émette une facture électronique structurée conforme. Cela expose les fournisseurs non conformes à des perturbations de trésorerie et à des litiges avec leurs clients.",[9197],{"type":1402,"attrs":9198},{"color":1404},{"type":62,"attrs":9200,"content":9201},{"level":64,"textAlign":1420},[9202,9208,9214],{"text":9203,"type":69,"marks":9204},"4. Violation des principes de comptabilité numérique (",[9205,9207],{"type":1402,"attrs":9206},{"color":1404},{"type":72},{"text":5220,"type":69,"marks":9209},[9210,9212,9213],{"type":1402,"attrs":9211},{"color":1404},{"type":72},{"type":1444},{"text":4383,"type":69,"marks":9215},[9216,9218],{"type":1402,"attrs":9217},{"color":1404},{"type":72},{"type":54,"attrs":9220,"content":9221},{"textAlign":65},[9222,9227,9232,9237,9243,9248,9254],{"text":9223,"type":69,"marks":9224},"Le fait de ne pas conserver les données XML structurées dans leur format d'origine pendant la période de conservation obligatoire de 8 ans (calculée à partir de la fin de l'année d'émission de la facture) enfreint les principes ",[9225],{"type":1402,"attrs":9226},{"color":1404},{"text":5220,"type":69,"marks":9228},[9229,9231],{"type":1402,"attrs":9230},{"color":1404},{"type":1444},{"text":9233,"type":69,"marks":9234}," en la matière. Un contrôleur fiscal qui constate que des factures électroniques structurées ont été supprimées, conservées uniquement sous forme imprimée, ou modifiées sans suivi des révisions, peut formellement contester l'intégrité globale du système comptable de l'entreprise (",[9235],{"type":1402,"attrs":9236},{"color":1404},{"text":9238,"type":69,"marks":9239},"Verwerfung der Buchführung",[9240,9242],{"type":1402,"attrs":9241},{"color":1404},{"type":1444},{"text":9244,"type":69,"marks":9245},"), ce qui déclenche des évaluations fiscales estimées de manière discrétionnaire (",[9246],{"type":1402,"attrs":9247},{"color":1404},{"text":9249,"type":69,"marks":9250},"Schätzung der Besteuerungsgrundlagen",[9251,9253],{"type":1402,"attrs":9252},{"color":1404},{"type":1444},{"text":9255,"type":69,"marks":9256}," en vertu de l'article 162 de l'AO).",[9257],{"type":1402,"attrs":9258},{"color":1404},{"type":62,"attrs":9260,"content":9261},{"level":696,"textAlign":65},[9262],{"text":9263,"type":69,"marks":9264},"Comment les entreprises peuvent se préparer",[9265,9267],{"type":1402,"attrs":9266},{"color":1404},{"type":72},{"type":54,"attrs":9269,"content":9270},{"textAlign":65},[9271],{"text":9272,"type":69,"marks":9273},"Assurer une conformité durable exige un alignement délibéré entre les technologies de l'information, la comptabilité fiscale, les achats et la comptabilité fournisseurs.",[9274],{"type":1402,"attrs":9275},{"color":1404},{"type":62,"attrs":9277,"content":9278},{"level":64,"textAlign":1420},[9279],{"text":9280,"type":69,"marks":9281},"1. Auditer la comptabilité fournisseurs de l'entreprise (flux entrants)",[9282,9284],{"type":1402,"attrs":9283},{"color":1404},{"type":72},{"type":54,"attrs":9286,"content":9287},{"textAlign":65},[9288,9293,9298],{"text":9289,"type":69,"marks":9290},"Étant donné que la réception obligatoire est en vigueur depuis le ",[9291],{"type":1402,"attrs":9292},{"color":1404},{"text":3312,"type":69,"marks":9294},[9295,9297],{"type":1402,"attrs":9296},{"color":1404},{"type":72},{"text":9299,"type":69,"marks":9300},", toutes les entreprises nationales doivent s'assurer que leurs processus de comptabilité fournisseurs entrants peuvent traiter les fichiers structurés pour les transactions B2B nationales concernées :",[9301],{"type":1402,"attrs":9302},{"color":1404},{"type":92,"content":9304},[9305,9315,9345],{"type":95,"content":9306},[9307],{"type":54,"attrs":9308,"content":9309},{"textAlign":65},[9310],{"text":9311,"type":69,"marks":9312},"Vérifiez que les boîtes de réception centrales des factures (par ex. invoices@company.de) sont configurées pour recevoir les pièces jointes XML sans suppression par le pare-feu ni altération de sécurité.",[9313],{"type":1402,"attrs":9314},{"color":1404},{"type":95,"content":9316},[9317],{"type":54,"attrs":9318,"content":9319},{"textAlign":65},[9320,9325,9330,9335,9340],{"text":9321,"type":69,"marks":9322},"Déployez des outils de visualisation ou des plugins ERP capables de convertir les jeux de données bruts ",[9323],{"type":1402,"attrs":9324},{"color":1404},{"text":3503,"type":69,"marks":9326},[9327,9329],{"type":1402,"attrs":9328},{"color":1404},{"type":1444},{"text":9331,"type":69,"marks":9332}," en présentations visuelles lisibles par l'utilisateur, en vue de l'approbation interne des départements. Pour les factures ",[9333],{"type":1402,"attrs":9334},{"color":1404},{"text":3529,"type":69,"marks":9336},[9337,9339],{"type":1402,"attrs":9338},{"color":1404},{"type":1444},{"text":9341,"type":69,"marks":9342}," hybrides, assurez-vous que les données structurées intégrées peuvent être lues, validées et rapprochées de la représentation visuelle en PDF.",[9343],{"type":1402,"attrs":9344},{"color":1404},{"type":95,"content":9346},[9347],{"type":54,"attrs":9348,"content":9349},{"textAlign":65},[9350],{"text":9351,"type":69,"marks":9352},"Mettez en place un point de contrôle de validation automatisé utilisant la validation Schematron conforme KoSIT pour vérifier la syntaxe entrante, les pièces jointes cryptographiques et les mentions commerciales obligatoires.",[9353],{"type":1402,"attrs":9354},{"color":1404},{"type":62,"attrs":9356,"content":9357},{"level":64,"textAlign":1420},[9358],{"text":9359,"type":69,"marks":9360},"2. Auditer la comptabilité clients de l'entreprise (flux sortants)",[9361,9363],{"type":1402,"attrs":9362},{"color":1404},{"type":72},{"type":54,"attrs":9365,"content":9366},{"textAlign":65},[9367],{"text":9368,"type":69,"marks":9369},"Les organisations doivent déterminer à partir de quand débute leur obligation d'émission :",[9370],{"type":1402,"attrs":9371},{"color":1404},{"type":92,"content":9373},[9374,9425,9455,9484],{"type":95,"content":9375},[9376],{"type":54,"attrs":9377,"content":9378},{"textAlign":65},[9379,9384,9390,9395,9401,9406,9411,9416,9421],{"text":9380,"type":69,"marks":9381},"Déterminez si le chiffre d'affaires total réel (",[9382],{"type":1402,"attrs":9383},{"color":1404},{"text":9385,"type":69,"marks":9386},"Gesamtumsatz",[9387,9389],{"type":1402,"attrs":9388},{"color":1404},{"type":1444},{"text":9391,"type":69,"marks":9392},") de l'année civile 2026 dépasse le ",[9393],{"type":1402,"attrs":9394},{"color":1404},{"text":9396,"type":69,"marks":9397},"€800,000",[9398,9400],{"type":1402,"attrs":9399},{"color":1404},{"type":72},{"text":9402,"type":69,"marks":9403}," seuil légal prévu à l'article 27, paragraphe 38 de l'UStG, ce qui détermine si l'obligation d'émission s'applique à partir du ",[9404],{"type":1402,"attrs":9405},{"color":1404},{"text":3323,"type":69,"marks":9407},[9408,9410],{"type":1402,"attrs":9409},{"color":1404},{"type":72},{"text":9412,"type":69,"marks":9413}," ou du ",[9414],{"type":1402,"attrs":9415},{"color":1404},{"text":3334,"type":69,"marks":9417},[9418,9420],{"type":1402,"attrs":9419},{"color":1404},{"type":72},{"text":779,"type":69,"marks":9422},[9423],{"type":1402,"attrs":9424},{"color":1404},{"type":95,"content":9426},[9427],{"type":54,"attrs":9428,"content":9429},{"textAlign":65},[9430,9435,9440,9445,9450],{"text":9431,"type":69,"marks":9432},"Évaluez si les modules ERP, de facturation et de gestion des factures actuels permettent d'extraire nativement les champs de base de données et de les associer à des structures XML conformes à l'EN 16931 (",[9433],{"type":1402,"attrs":9434},{"color":1404},{"text":3503,"type":69,"marks":9436},[9437,9439],{"type":1402,"attrs":9438},{"color":1404},{"type":1444},{"text":9441,"type":69,"marks":9442}," UBL/CII ou ",[9443],{"type":1402,"attrs":9444},{"color":1404},{"text":3529,"type":69,"marks":9446},[9447,9449],{"type":1402,"attrs":9448},{"color":1404},{"type":1444},{"text":9451,"type":69,"marks":9452}," 2.0.1+).",[9453],{"type":1402,"attrs":9454},{"color":1404},{"type":95,"content":9456},[9457],{"type":54,"attrs":9458,"content":9459},{"textAlign":65},[9460,9465,9470,9474,9479],{"text":9461,"type":69,"marks":9462},"Confirmez les accords de format et de transmission avec vos clients. Déterminez quel format structuré conforme chaque client peut recevoir et quel canal de transmission a été convenu. ",[9463],{"type":1402,"attrs":9464},{"color":1404},{"text":3503,"type":69,"marks":9466},[9467,9469],{"type":1402,"attrs":9468},{"color":1404},{"type":1444},{"text":5308,"type":69,"marks":9471},[9472],{"type":1402,"attrs":9473},{"color":1404},{"text":3529,"type":69,"marks":9475},[9476,9478],{"type":1402,"attrs":9477},{"color":1404},{"type":1444},{"text":9480,"type":69,"marks":9481}," sont des options courantes, mais l'obligation B2B allemande n'impose aucun de ces deux formats ni Peppol. Pour un format non conforme à l'EN 16931, veillez à ce que le format réponde à l'exigence légale d'extraction correcte et complète des informations de facturation requises vers un format conforme à l'EN 16931 ou interopérable.",[9482],{"type":1402,"attrs":9483},{"color":1404},{"type":95,"content":9485},[9486],{"type":54,"attrs":9487,"content":9488},{"textAlign":65},[9489,9494,9500,9505,9511],{"text":9490,"type":69,"marks":9491},"Nettoyez les données maîtresses des clients, en veillant à ce que les dénominations sociales, les adresses enregistrées, les numéros fiscaux (",[9492],{"type":1402,"attrs":9493},{"color":1404},{"text":9495,"type":69,"marks":9496},"Steuernummer",[9497,9499],{"type":1402,"attrs":9498},{"color":1404},{"type":1444},{"text":9501,"type":69,"marks":9502},"), les numéros d'identification à la TVA (",[9503],{"type":1402,"attrs":9504},{"color":1404},{"text":9506,"type":69,"marks":9507},"USt-IdNr",[9508,9510],{"type":1402,"attrs":9509},{"color":1404},{"type":1444},{"text":9512,"type":69,"marks":9513},") et les identifiants de routage électronique désignés (tels que les GEBA ou les identifiants Peppol, le cas échéant) soient complets et validés.",[9514],{"type":1402,"attrs":9515},{"color":1404},{"type":62,"attrs":9517,"content":9518},{"level":64,"textAlign":1420},[9519],{"text":9520,"type":69,"marks":9521},"3. Mettre en place un archivage à long terme conforme aux principes GoBD",[9522,9524],{"type":1402,"attrs":9523},{"color":1404},{"type":72},{"type":92,"content":9526},[9527,9537,9547],{"type":95,"content":9528},[9529],{"type":54,"attrs":9530,"content":9531},{"textAlign":65},[9532],{"text":9533,"type":69,"marks":9534},"Mettez en place une archive de conservation numérique qui préserve les factures dans la forme sous laquelle elles ont été reçues. Conservez les factures XML autonomes au format XML. Pour les factures hybrides, conservez le fichier hybride complet reçu ainsi que toutes les données pertinentes sur le plan fiscal qui y sont associées.",[9535],{"type":1402,"attrs":9536},{"color":1404},{"type":95,"content":9538},[9539],{"type":54,"attrs":9540,"content":9541},{"textAlign":65},[9542],{"text":9543,"type":69,"marks":9544},"Veillez à ce que l'archive fournisse des journaux d'audit immuables, des contrôles d'accès stricts basés sur les rôles, une indexation automatisée et des mécanismes de reprise après sinistre conformes aux exigences de conservation applicables - généralement 8 ans pour les factures. Notez que ces 8 ans sont calculés à partir de la fin de l'année civile au cours de laquelle la facture a été émise (par exemple, une facture émise le 1er mars 2030 doit être conservée jusqu'au 31 décembre 2038).",[9545],{"type":1402,"attrs":9546},{"color":1404},{"type":95,"content":9548},[9549],{"type":54,"attrs":9550,"content":9551},{"textAlign":65},[9552],{"text":9553,"type":69,"marks":9554},"Abandonnez les procédures qui convertissent les factures électroniques entrantes en impressions papier destinées à des classeurs physiques, car les copies papier ne répondent pas aux normes de conservation exigées lors d'un contrôle fiscal.",[9555],{"type":1402,"attrs":9556},{"color":1404},{"type":62,"attrs":9558,"content":9559},{"level":64,"textAlign":1420},[9560],{"text":9561,"type":69,"marks":9562},"4. Évaluez la connectivité Peppol et les partenariats avec les prestataires de services",[9563,9565],{"type":1402,"attrs":9564},{"color":1404},{"type":72},{"type":92,"content":9567},[9568,9578,9599],{"type":95,"content":9569},[9570],{"type":54,"attrs":9571,"content":9572},{"textAlign":65},[9573],{"text":9574,"type":69,"marks":9575},"Plutôt que de maintenir des connexions point à point coûteuses avec vos partenaires commerciaux, évaluez une intégration avec un Access Point certifié Peppol.",[9576],{"type":1402,"attrs":9577},{"color":1404},{"type":95,"content":9579},[9580],{"type":54,"attrs":9581,"content":9582},{"textAlign":65},[9583,9588,9594],{"text":9584,"type":69,"marks":9585},"Si vous utilisez Peppol, évaluez s'il est opportun de publier un Participant ID basé sur le GEBA. Le GEBA est conçu pour prendre en charge l'identification et le routage basés sur le ",[9586],{"type":1402,"attrs":9587},{"color":1404},{"text":9589,"type":69,"marks":9590},"W-IdNr",[9591,9593],{"type":1402,"attrs":9592},{"color":1404},{"type":1444},{"text":9595,"type":69,"marks":9596}," dans le réseau Peppol ; il ne s'agit pas d'un enregistrement obligatoire pour la facturation électronique B2B en Allemagne.",[9597],{"type":1402,"attrs":9598},{"color":1404},{"type":95,"content":9600},[9601],{"type":54,"attrs":9602,"content":9603},{"textAlign":65},[9604],{"text":9605,"type":69,"marks":9606},"Envisagez de faire appel à un prestataire de services de facturation électronique pour gérer les conversions de schémas, les contrôles de validation et les canaux de transmission sécurisés, afin de protéger les systèmes internes des futures évolutions réglementaires.",[9607],{"type":1402,"attrs":9608},{"color":1404},{"type":62,"attrs":9610,"content":9611},{"level":696,"textAlign":65},[9612],{"text":9613,"type":69,"marks":9614},"Conclusion",[9615,9617],{"type":1402,"attrs":9616},{"color":1404},{"type":72},{"type":54,"attrs":9619,"content":9620},{"textAlign":65},[9621,9626,9631],{"text":9622,"type":69,"marks":9623},"La transition de l'Allemagne vers la facturation électronique, qui englobe à la fois les exigences établies en matière de marchés publics (B2G) et le mandat B2B à l'échelle nationale, marque une transformation fondamentale de l'infrastructure commerciale et administrative du pays. En codifiant la norme européenne EN 16931 dans l'article 14 de la loi allemande relative à la TVA par le biais de la loi sur les opportunités de croissance (",[9624],{"type":1402,"attrs":9625},{"color":1404},{"text":3293,"type":69,"marks":9627},[9628,9630],{"type":1402,"attrs":9629},{"color":1404},{"type":1444},{"text":9632,"type":69,"marks":9633},"), le législateur a de facto supprimé les PDF non structurés des échanges commerciaux.",[9634],{"type":1402,"attrs":9635},{"color":1404},{"type":54,"attrs":9637,"content":9638},{"textAlign":65},[9639,9644,9649,9654,9659,9664,9669],{"text":9640,"type":69,"marks":9641},"Avec l'obligation de réception en vigueur pour toutes les entreprises nationales depuis le ",[9642],{"type":1402,"attrs":9643},{"color":1404},{"text":3312,"type":69,"marks":9645},[9646,9648],{"type":1402,"attrs":9647},{"color":1404},{"type":72},{"text":9650,"type":69,"marks":9651},", les organisations ne peuvent plus se permettre de retarder leur préparation. L'attention se porte désormais sur les obligations progressives d'émission B2B qui entreront en vigueur le ",[9652],{"type":1402,"attrs":9653},{"color":1404},{"text":3323,"type":69,"marks":9655},[9656,9658],{"type":1402,"attrs":9657},{"color":1404},{"type":72},{"text":9660,"type":69,"marks":9661}," pour les grandes entreprises et le ",[9662],{"type":1402,"attrs":9663},{"color":1404},{"text":3334,"type":69,"marks":9665},[9666,9668],{"type":1402,"attrs":9667},{"color":1404},{"type":72},{"text":9670,"type":69,"marks":9671}," pour le reste de l'économie.",[9672],{"type":1402,"attrs":9673},{"color":1404},{"type":54,"attrs":9675,"content":9676},{"textAlign":65},[9677,9682,9688],{"text":9678,"type":69,"marks":9679},"Au-delà de la mise en conformité nationale immédiate, la mise en place de capacités structurées de facturation électronique positionne les organisations pour les prochaines transformations du marché unique européen prévues par l'initiative ",[9680],{"type":1402,"attrs":9681},{"color":1404},{"text":9683,"type":69,"marks":9684},"TVA à l'ère du numérique (ViDA)",[9685,9687],{"type":1402,"attrs":9686},{"color":1404},{"type":72},{"text":9689,"type":69,"marks":9690},". Les entreprises qui modernisent dès aujourd'hui leur architecture ERP, standardisent leurs données de référence et s'associent à des prestataires de transmission agréés garantiront leur conformité réglementaire tout en libérant une véritable automatisation opérationnelle sur l'ensemble de leur chaîne financière.",[9691],{"type":1402,"attrs":9692},{"color":1404},{"_uid":9694,"theme":9695,"buttons":9696,"heading":1919,"tagline":8,"component":1920,"questions":9697,"background":49,"spacingTop":8,"description":9898,"spacingBottom":8,"hideBackgroundShapes":17},"27eb6b85-385c-4044-af21-87a3b3d71abe","accent-1-dark",[],[9698,9734,9752,9765,9778,9791,9809,9822,9835,9848,9859,9872,9885],{"_uid":9699,"title":9700,"answer":9701,"component":1935},"4338ea29-b512-4080-87aa-cf42253e145b","Quel est le champ d'application géographique du mandat ?",{"type":51,"attrs":9702,"content":9703},{"backgroundColor":65},[9704,9709,9732],{"type":54,"attrs":9705,"content":9706},{"textAlign":65},[9707],{"text":9708,"type":69},"Le mandat couvre :",{"type":92,"content":9710},[9711,9718,9725],{"type":95,"content":9712},[9713],{"type":54,"attrs":9714,"content":9715},{"textAlign":65},[9716],{"text":9717,"type":69},"Le B2B national (entreprises résidentes allemandes pour les transactions nationales).",{"type":95,"content":9719},[9720],{"type":54,"attrs":9721,"content":9722},{"textAlign":65},[9723],{"text":9724,"type":69},"Le B2G national (secteur public allemand).",{"type":95,"content":9726},[9727],{"type":54,"attrs":9728,"content":9729},{"textAlign":65},[9730],{"text":9731,"type":69},"Il ne couvre pas actuellement le B2B transfrontalier au sein de l'UE (qui sera couvert ultérieurement dans le cadre de ViDA) ni le B2B transfrontalier hors UE.",{"type":54,"attrs":9733},{"textAlign":65},{"_uid":9735,"title":9736,"answer":9737,"component":1935},"00c2ce41-66fa-47df-9dc3-58bb03ef3db3","Une facture PDF standard envoyée par e-mail est-elle toujours juridiquement valable en Allemagne ?",{"type":51,"attrs":9738,"content":9739},{"backgroundColor":65},[9740,9745,9750],{"type":54,"attrs":9741,"content":9742},{"textAlign":65},[9743],{"text":9744,"type":69},"Un PDF standard est considéré comme une « autre facture » (sonstige Rechnung) au sens de l'article 14(1) UStG. Il reste temporairement autorisé pour les transactions B2B nationales pendant la période transitoire allant jusqu'au 31 décembre 2026 (ou jusqu'au 31 décembre 2027 pour les émetteurs dont le chiffre d'affaires annuel est inférieur à 800 000 €), à condition que le destinataire y consente.",{"type":54,"attrs":9746,"content":9747},{"textAlign":65},[9748],{"text":9749,"type":69},"Une fois la phase d'émission obligatoire de l'entreprise entrée en vigueur, un simple PDF ne remplit plus l'obligation applicable aux livraisons B2B nationales concernées. Il reste une « autre facture » ; il n'est pas automatiquement nul en tant que document de droit civil. Des exonérations légales distinctes continuent de s'appliquer, notamment pour les factures de faible montant, certains titres de transport de voyageurs et les factures émises par les Kleinunternehmer.",{"type":54,"attrs":9751},{"textAlign":65},{"_uid":9753,"title":9754,"answer":9755,"component":1935},"64d1b48f-2937-4d01-92f8-c4cb4656a594","Quelle est la différence juridique entre une « facture électronique » et une « autre facture » ?",{"type":51,"attrs":9756,"content":9757},{"backgroundColor":65},[9758,9763],{"type":54,"attrs":9759,"content":9760},{"textAlign":65},[9761],{"text":9762,"type":69},"En vertu de l'article 14(1) UStG modifié, une « facture électronique » (elektronische Rechnung) désigne exclusivement une facture émise, transmise et reçue dans un format électronique structuré conforme à la norme EN 16931 ou dans un format sémantique interopérable. Une « autre facture » (sonstige Rechnung) englobe tous les autres formats, y compris les documents papier, les simples PDF, les documents scannés et les fichiers image.",{"type":54,"attrs":9764},{"textAlign":65},{"_uid":9766,"title":9767,"answer":9768,"component":1935},"3a1fd979-2b5a-4e56-87cf-49aef3bc418c","Que faire si mon client indique ne pas avoir besoin de factures électroniques ?",{"type":51,"attrs":9769,"content":9770},{"backgroundColor":65},[9771,9776],{"type":54,"attrs":9772,"content":9773},{"textAlign":65},[9774],{"text":9775,"type":69},"À partir de 2027/2028, la loi impose l'émission de factures électroniques structurées (pour les grands contribuables en 2027, pour tous en 2028). L'obligation de réception s'applique déjà depuis 2025. Vous ne pouvez pas y déroger en fonction des préférences du client. Le mandat est d'ordre légal, non négociable.",{"type":54,"attrs":9777},{"textAlign":65},{"_uid":9779,"title":9780,"answer":9781,"component":1935},"3be0b696-905f-493f-9dac-54e140b3f1d7","Une petite entreprise (Kleinunternehmer) doit-elle se conformer aux règles de facturation électronique ?",{"type":51,"attrs":9782,"content":9783},{"backgroundColor":65},[9784,9789],{"type":54,"attrs":9785,"content":9786},{"textAlign":65},[9787],{"text":9788,"type":69},"Oui, mais les obligations diffèrent. Les petites entreprises relevant de l'article 19 UStG (Kleinunternehmer) doivent être en mesure de recevoir des factures électroniques structurées pour les transactions B2B nationales concernées, comme l'exige la loi pour les entrepreneurs nationaux depuis le 1er janvier 2025. Elles sont toutefois exemptées de l'obligation d'émettre des factures électroniques en vertu de l'article 34a UStDV. Elles peuvent donc émettre d'autres types de factures, telles que des factures papier ou des PDF, sous réserve des exigences générales applicables à la facturation TVA.",{"type":54,"attrs":9790},{"textAlign":65},{"_uid":9792,"title":9793,"answer":9794,"component":1935},"674450fe-1e5c-4e42-91a3-d16216a3514a","Un acheteur peut-il refuser d'accepter une facture électronique ?",{"type":51,"attrs":9795,"content":9796},{"backgroundColor":65},[9797,9802,9807],{"type":54,"attrs":9798,"content":9799},{"textAlign":65},[9800],{"text":9801,"type":69},"Non. Pour les factures électroniques structurées conformes à l'article 14(1) UStG, le consentement de l'acheteur a été supprimé le 1er janvier 2025. Un acheteur assujetti national ne peut ni rejeter une facture électronique structurée conforme, ni exiger un remplacement papier.",{"type":54,"attrs":9803,"content":9804},{"textAlign":65},[9805],{"text":9806,"type":69},"Cela n'empêche pas le destinataire de signaler une erreur technique, de contenu ou de format, de contester la prestation sous-jacente, ou d'exercer les droits contractuels applicables aux faits. Cela ne transforme pas non plus un fichier non conforme en facture électronique légale.",{"type":54,"attrs":9808},{"textAlign":65},{"_uid":9810,"title":9811,"answer":9812,"component":1935},"8fbdee5b-bcad-43f3-a008-bcbd98e83836","Une facture électronique est-elle requise pour les achats de faible valeur inférieurs à 250 € ?",{"type":51,"attrs":9813,"content":9814},{"backgroundColor":65},[9815,9820],{"type":54,"attrs":9816,"content":9817},{"textAlign":65},[9818],{"text":9819,"type":69},"Non. Les factures de faible montant (Kleinbetragsrechnungen) ne dépassant pas 250 € TTC en vertu de l'article 33 UStDV sont exemptées de l'obligation de facturation électronique structurée. Elles peuvent continuer à être émises et reçues au format papier ou en PDF standard.",{"type":54,"attrs":9821},{"textAlign":65},{"_uid":9823,"title":9824,"answer":9825,"component":1935},"03e352ff-7368-42b8-93f8-d54d139e95fd","Quelle est la différence entre XRechnung et ZUGFeRD ?",{"type":51,"attrs":9826,"content":9827},{"backgroundColor":65},[9828,9833],{"type":54,"attrs":9829,"content":9830},{"textAlign":65},[9831],{"text":9832,"type":69},"XRechnung est un fichier XML purement structuré, sans interface visuelle, initialement développé principalement pour l'administration publique allemande (B2G). ZUGFeRD est un format hybride qui intègre un fichier XML conforme à la norme EN 16931 dans un document PDF/A-3 normalisé ISO, offrant à la fois une présentation visuelle lisible par l'humain et une lecture automatisée par machine. Bien que ZUGFeRD soit largement utilisé dans les scénarios B2B, le B2G exige généralement XRechnung ; il ne faut donc pas présumer que ZUGFeRD est accepté, sauf si l'autorité et le canal concernés l'acceptent dans un profil conforme.",{"type":54,"attrs":9834},{"textAlign":65},{"_uid":9836,"title":9837,"answer":9838,"component":1935},"f57efdd8-73b3-4ecd-82ff-7d2a1bd10e47","Peppol est-il obligatoire pour les transactions B2B du secteur privé en Allemagne ?",{"type":51,"attrs":9839,"content":9840},{"backgroundColor":65},[9841,9846],{"type":54,"attrs":9842,"content":9843},{"textAlign":65},[9844],{"text":9845,"type":69},"Non. La législation n'impose pas l'utilisation du réseau Peppol pour les transactions B2B privées. Les factures peuvent être transmises par e-mail, via des portails web, par SFTP ou par API. Peppol est toutefois largement reconnu comme un canal efficace et hautement standardisé pour l'échange automatisé de documents.",{"type":54,"attrs":9847},{"textAlign":65},{"_uid":9849,"title":9850,"answer":9851,"component":1935},"a11dcbfb-26ba-496c-96d3-cc6631e64b05","Ai-je besoin d'un Leitweg-ID pour mes clients B2B ?",{"type":51,"attrs":9852,"content":9853},{"backgroundColor":65},[9854],{"type":54,"attrs":9855,"content":9856},{"textAlign":65},[9857],{"text":9858,"type":69},"Non. Le Leitweg-ID est un identifiant de routage spécifiquement destiné aux factures B2G (secteur public). Son utilisation pour des transactions B2B générales est inutile et peut compliquer votre logique de routage.",{"_uid":9860,"title":9861,"answer":9862,"component":1935},"23d0d701-5281-42e7-a973-58905cac6105","Qu'est-ce que l'adresse professionnelle électronique allemande (GEBA) ?",{"type":51,"attrs":9863,"content":9864},{"backgroundColor":65},[9865,9870],{"type":54,"attrs":9866,"content":9867},{"textAlign":65},[9868],{"text":9869,"type":69},"Le GEBA est un système d'adressage normalisé pour le réseau Peppol, mis en place par le KoSIT et enregistré sous la norme ISO/IEC 6523 (code 0246). Il repose sur le numéro d'identification des entreprises allemand (Wirtschafts-Identifikationsnummer - W-IdNr) et, lorsque l'entreprise, l'annuaire et les participants Peppol mettent en œuvre la configuration de routage appropriée, permet un routage précis et automatisé des factures électroniques vers des entités spécifiques et des services internes.",{"type":54,"attrs":9871},{"textAlign":65},{"_uid":9873,"title":9874,"answer":9875,"component":1935},"af6e5a01-b5f4-4f08-abf9-e6438d9c5879","L'Allemagne exige-t-elle un contrôle en temps réel des factures B2B nationales ?",{"type":51,"attrs":9876,"content":9877},{"backgroundColor":65},[9878,9883],{"type":54,"attrs":9879,"content":9880},{"textAlign":65},[9881],{"text":9882,"type":69},"Non. L'Allemagne n'a pas mis en place de plateforme de contrôle en temps réel. Les factures sont échangées directement entre les entreprises, sans validation préalable par les pouvoirs publics. Le BMF conçoit toutefois un système de déclaration numérique (elektronisches Meldesystem) qui devrait introduire une déclaration des données de transaction à l'administration fiscale, avec un alignement prévu sur l'initiative européenne ViDA d'ici 2030. Les détails du futur mécanisme de déclaration attendu - autorité compétente, champ d'application, champs de données et calendrier - n'ont pas encore été précisés pour les factures B2B nationales allemandes.",{"type":54,"attrs":9884},{"textAlign":65},{"_uid":9886,"title":9887,"answer":9888,"component":1935},"daab2209-3765-4e0c-a36c-e602df049177","Comment la non-conformité affecte-t-elle la déduction de la TVA en amont ?",{"type":51,"attrs":9889,"content":9890},{"backgroundColor":65},[9891,9896],{"type":54,"attrs":9892,"content":9893},{"textAlign":65},[9894],{"text":9895,"type":69},"Si un fournisseur concerné ne parvient pas à émettre une facture électronique structurée conforme après le délai applicable, le destinataire de la facture ne peut généralement pas prétendre à une déduction de la TVA en amont (Vorsteuerabzug) en vertu de l'article 15 UStG, ce qui expose potentiellement l'acheteur à des redressements fiscaux et à des pénalités de retard lors de contrôles. Le résultat dépend du fait que la transaction relève ou non du champ d'application de la facturation électronique, qu'une période transitoire ou une exemption s'applique, et qu'il s'agisse d'un défaut de format ou d'un autre type d'erreur de facturation. Une correction ultérieure peut permettre de régulariser la situation documentaire.",{"type":54,"attrs":9897},{"textAlign":65},{"type":51,"content":9899},[9900],{"type":54},{"id":9902,"alt":8,"name":8,"focus":8,"title":8,"source":8,"filename":9903,"copyright":8,"fieldtype":15,"meta_data":9904,"is_external_url":17},63881881035504,"https://a.storyblok.com/f/318078/5616x3744/424e1f5e8f/germany-flag.jpg",{},"L'obligation de facturation électronique B2B en Allemagne : le guide complet de la conformité numérique",[],[],{"type":51,"attrs":9909,"content":9910},{"backgroundColor":65},[9911],{"type":54,"attrs":9912,"content":9913},{"textAlign":65},[9914,9919,9925,9930,9935,9940,9945,9950,9955,9960,9965,9970,9975],{"text":9915,"type":69,"marks":9916},"Avec la facturation électronique B2G déjà en place depuis plusieurs années, l'Allemagne impose ",[9917],{"type":1402,"attrs":9918},{"color":1404},{"text":9920,"type":69,"marks":9921},"la facturation électronique B2B structurée",[9922,9924],{"type":1402,"attrs":9923},{"color":1404},{"type":72},{"text":9926,"type":69,"marks":9927}," en vertu de la Growth Opportunities Act. Les règles couvrent les assujettis nationaux. La réception est devenue obligatoire le ",[9928],{"type":1402,"attrs":9929},{"color":1404},{"text":3312,"type":69,"marks":9931},[9932,9934],{"type":1402,"attrs":9933},{"color":1404},{"type":72},{"text":9936,"type":69,"marks":9937},". Les grandes entreprises doivent émettre des factures électroniques avant le ",[9938],{"type":1402,"attrs":9939},{"color":1404},{"text":3323,"type":69,"marks":9941},[9942,9944],{"type":1402,"attrs":9943},{"color":1404},{"type":72},{"text":9946,"type":69,"marks":9947},". Toutes les entités doivent se conformer avant le ",[9948],{"type":1402,"attrs":9949},{"color":1404},{"text":3334,"type":69,"marks":9951},[9952,9954],{"type":1402,"attrs":9953},{"color":1404},{"type":72},{"text":9956,"type":69,"marks":9957},". Les factures doivent respecter la norme ",[9958],{"type":1402,"attrs":9959},{"color":1404},{"text":3604,"type":69,"marks":9961},[9962,9964],{"type":1402,"attrs":9963},{"color":1404},{"type":72},{"text":9966,"type":69,"marks":9967},". Les PDF simples ne sont pas valables. Le e-reporting national sera aligné sur ",[9968],{"type":1402,"attrs":9969},{"color":1404},{"text":3195,"type":69,"marks":9971},[9972,9974],{"type":1402,"attrs":9973},{"color":1404},{"type":72},{"text":9976,"type":69,"marks":9977},". ",[9978],{"type":1402,"attrs":9979},{"color":1404},[],{"type":51,"attrs":9982,"content":9983},{"backgroundColor":65},[9984,9994,10026,10035,10057,10066],{"type":54,"attrs":9985,"content":9986},{"textAlign":65},[9987],{"text":9988,"type":69,"marks":9989},"Exigences techniques",[9990,9993],{"type":1402,"attrs":9991},{"color":9992},"#2E3642",{"type":72},{"type":92,"content":9995},[9996,10006,10016],{"type":95,"content":9997},[9998],{"type":54,"attrs":9999,"content":10000},{"textAlign":65},[10001],{"text":10002,"type":69,"marks":10003},"Plateforme - Varie selon le Land",[10004],{"type":1402,"attrs":10005},{"color":9992},{"type":95,"content":10007},[10008],{"type":54,"attrs":10009,"content":10010},{"textAlign":65},[10011],{"text":10012,"type":69,"marks":10013},"Format - XRechnung ou ZUGFeRD",[10014],{"type":1402,"attrs":10015},{"color":9992},{"type":95,"content":10017},[10018],{"type":54,"attrs":10019,"content":10020},{"textAlign":65},[10021],{"text":10022,"type":69,"marks":10023},"Durée d'archivage - Minimum 10 ans",[10024],{"type":1402,"attrs":10025},{"color":9992},{"type":54,"attrs":10027,"content":10028},{"textAlign":65},[10029],{"text":10030,"type":69,"marks":10031},"Obligations B2G",[10032,10034],{"type":1402,"attrs":10033},{"color":9992},{"type":72},{"type":92,"content":10036},[10037,10047],{"type":95,"content":10038},[10039],{"type":54,"attrs":10040,"content":10041},{"textAlign":65},[10042],{"text":10043,"type":69,"marks":10044},"Réception - Tous les organismes publics",[10045],{"type":1402,"attrs":10046},{"color":9992},{"type":95,"content":10048},[10049],{"type":54,"attrs":10050,"content":10051},{"textAlign":65},[10052],{"text":10053,"type":69,"marks":10054},"Émission - Tous les fournisseurs d'organismes publics",[10055],{"type":1402,"attrs":10056},{"color":9992},{"type":54,"attrs":10058,"content":10059},{"textAlign":65},[10060],{"text":10061,"type":69,"marks":10062},"Obligations B2B",[10063,10065],{"type":1402,"attrs":10064},{"color":9992},{"type":72},{"type":92,"content":10067},[10068,10078,10088,10098,10108,10118],{"type":95,"content":10069},[10070],{"type":54,"attrs":10071,"content":10072},{"textAlign":65},[10073],{"text":10074,"type":69,"marks":10075},"Janvier 2025 - Réception de factures électroniques pour toutes les entreprises",[10076],{"type":1402,"attrs":10077},{"color":9992},{"type":95,"content":10079},[10080],{"type":54,"attrs":10081,"content":10082},{"textAlign":65},[10083],{"text":10084,"type":69,"marks":10085},"Janvier 2025 à décembre 2026 - Émission facultative de factures électroniques",[10086],{"type":1402,"attrs":10087},{"color":9992},{"type":95,"content":10089},[10090],{"type":54,"attrs":10091,"content":10092},{"textAlign":65},[10093],{"text":10094,"type":69,"marks":10095},"Janvier 2027 - Émission de factures électroniques pour les entreprises dont le chiffre d'affaires dépasse 800 000 €",[10096],{"type":1402,"attrs":10097},{"color":9992},{"type":95,"content":10099},[10100],{"type":54,"attrs":10101,"content":10102},{"textAlign":65},[10103],{"text":10104,"type":69,"marks":10105},"Janvier 2028 - Émission de factures électroniques pour toutes les autres entreprises",[10106],{"type":1402,"attrs":10107},{"color":9992},{"type":95,"content":10109},[10110],{"type":54,"attrs":10111,"content":10112},{"textAlign":65},[10113],{"text":10114,"type":69,"marks":10115},"Janvier 2028 - Mise en place estimée du e-reporting pour les transactions nationales et internationales",[10116],{"type":1402,"attrs":10117},{"color":9992},{"type":95,"content":10119},[10120],{"type":54,"attrs":10121,"content":10122},{"textAlign":65},[10123],{"text":10124,"type":69,"marks":10125},"Mise en œuvre probable du modèle DCTCE",[10126],{"type":1402,"attrs":10127},{"color":9992},{"type":51,"attrs":10129,"content":10130},{"backgroundColor":65},[10131],{"type":54,"attrs":10132,"content":10133},{"textAlign":65},[10134],{"text":10135,"type":69,"marks":10136},"Cet article a été mis à jour le 28 septembre 2026 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