{"id":28453,"date":"2019-12-09T08:30:10","date_gmt":"2019-12-09T07:30:10","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=28453"},"modified":"2024-07-13T16:51:32","modified_gmt":"2024-07-13T14:51:32","slug":"les-nouvelles-mentions-legales-des-factures","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/les-nouvelles-mentions-legales-des-factures\/","title":{"rendered":"Les nouvelles mentions l\u00e9gales des factures"},"content":{"rendered":"<p>Deux nouvelles mentions \u00e0 apposer sur les factures sont obligatoires, sous peine de sanctions, depuis le 1er Octobre 2019. Elles concernent les adresses du fournisseur et du client, ainsi que le num\u00e9ro du bon de commande. L\u2019ordonnance du 24 avril 2019 clarifie \u00e9galement la notion de date d\u2019\u00e9mission de la facture.<\/p>\n<p>Quelles sont ces nouvelles mentions obligatoires ? En quoi sont-elles importantes ?<\/p>\n<p>Et quelles sont les p\u00e9nalit\u00e9s ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous en dit plus.<\/p>\n<h2><strong>1) Deux nouvelles mentions obligatoires\u00a0<\/strong><\/h2>\n<p>Une liste non exhaustive de mentions obligatoires \u00e0 porter sur les factures existait\u00a0 d\u00e9j\u00e0.<\/p>\n<p>Cependant, il est d\u00e9sormais imp\u00e9ratif de faire figurer :<\/p>\n<ul>\n<li>L\u2019adresse de <strong>facturation<\/strong> de l\u2019acheteur et du vendeur si celles-ci sont diff\u00e9rentes de celles du <strong>si\u00e8ge social<\/strong> de l\u2019acheteur et du vendeur.<\/li>\n<li>Le num\u00e9ro de <strong>bon de commande<\/strong> lorsqu\u2019il est pr\u00e9alablement \u00e9tabli par l\u2019acheteur.<\/li>\n<\/ul>\n<h2><strong>2) Les nouvelles sanctions aux manquements des mentions obligatoires\u00a0<\/strong><\/h2>\n<p>Une\u00a0 personne ou une entreprise qui ne respecterait pas cette obligation risque une amende administrative, c\u2019est \u00e0 dire une d\u00e9cision prononc\u00e9e par l\u2019autorit\u00e9 administrative charg\u00e9e de la concurrence et de la consommation.<\/p>\n<p>Son montant peut aller jusqu\u2019\u00e0 75 000 euros pour une personne physique et 375 000 euros pour une personne morale.<\/p>\n<p>Par ailleurs, et en cas de r\u00e9cidive dans un d\u00e9lai de 2 ans \u00e0 compter de la date \u00e0 laquelle la premi\u00e8re d\u00e9cision de sanction est devenue d\u00e9finitive, le montant peut \u00eatre port\u00e9 \u00e0 150 000 euros pour une personne physique et 750 000 euros pour une personne morale.<\/p>\n<h2><strong>3) Clarification de la notion de date d\u2019\u00e9<\/strong><strong>mission<\/strong><\/h2>\n<p>Selon le <em>code de commerce<\/em>, la facture doit \u00eatre \u00e9mise \u00ab\u00a0d\u00e8s la <strong>r\u00e9alisation de la vente<\/strong> ou de la prestation de services\u00a0\u00bb.<\/p>\n<p>Selon le <em>code des imp\u00f4ts<\/em>, la facture doit \u00eatre \u00e9mise \u00ab\u00a0d\u00e8s la <strong>r\u00e9alisation de la livraison<\/strong> ou de la prestations de services\u00a0\u00bb.<\/p>\n<p>La notion de date d\u2019\u00e9mission se trouvait donc face \u00e0 un vide juridique. L\u2019ordonnance du 24 Avril 2019 pr\u00e9cise que c\u2019est la d\u00e9finition du code des imp\u00f4ts qu\u2019il convient de retenir. C\u2019est la <strong>r\u00e9alisation de la livraison<\/strong> ou de la prestations de services\u00a0\u00bb qui enclenche l\u2019\u00e9mission de la facture.<\/p>\n<h2><strong>4) L\u2019enjeu de ces nouvelles mentions et sanctions\u00a0<\/strong><\/h2>\n<ul>\n<li>Renforcer la valeur juridique d\u2019une facture comme \u00e9l\u00e9ment de preuve<\/li>\n<li>R\u00e9duire les d\u00e9lais de paiement en acc\u00e9l\u00e9rant le traitement des factures car envoy\u00e9 au service comp\u00e9tent.<\/li>\n<li>Mieux dissuader les manquements. En effet, auparavant il s\u2019agissait d\u2019une amende p\u00e9nale rarement prononc\u00e9 L\u2019ordonnance souhaite donc un alourdissement des sanctions.<\/li>\n<li>Harmoniser les r\u00e8gles de facturation.<\/li>\n<\/ul>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>Pour conclure, l\u2019ordonnance met en place deux nouvelles mentions obligatoires sur les factures et des sanctions plus lourdes.<\/p>\n<p>Par ailleurs, cette m\u00eame ordonnance \u00e9voque \u00e9galement <a href=\"https:\/\/valoxy.org\/blog\/conditions-generales-de-vente-cgv\/\">les Conditions G\u00e9n\u00e9rales de Vente (CGV)<\/a>. En effet, m\u00eame si l\u2019ordonnance ne constate aucune modification de la r\u00e9glementation, cette notion est int\u00e9gr\u00e9e au code de commerce.<\/p>\n<p>Sont tenues de communiquer leurs CGV, toutes les activit\u00e9s de production, de distribution ou de services si l\u2019acheteur \u00e0 la t\u00eate d\u2019une activit\u00e9 professionnelle le souhaite.<\/p>\n<p>De plus, tout comme les mentions obligatoires, l\u2019amende administrative est d\u00e9finie comme \u00e9tant la nouvelle sanction. L\u2019ordonnance souhaite une sanction plus r\u00e9pressive. En effet, en cas de non communication des CGV, une soci\u00e9t\u00e9 peut \u00eatre sanctionn\u00e9e d\u2019une amende pouvant aller jusque 75 000 euros. Et, au contraire des mentions obligatoires, ces sanctions sont applicables depuis le 24 avril 2019.<\/p>\n<p>Pour en savoir plus sur les factures et les conditions g\u00e9n\u00e9rales de vente, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-dematerialisation-des-factures\/\">La d\u00e9mat\u00e9rialisation des factures<\/a><\/li>\n<li><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/factur-x\/\">Factur-X<\/a><\/span><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-facture-electronique\/\" target=\"_self\" rel=\"noopener\">La facture \u00e9lectronique<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/les-delais-de-paiement\/\">Les d\u00e9lais de paiement<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/pensez-a-faire-signer-vos-devis\/\">Pensez \u00e0 faire signer vos devis !<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-prevention-des-impayes\/\">La pr\u00e9vention des impay\u00e9s<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Deux nouvelles mentions \u00e0 apposer sur les factures sont obligatoires, sous peine de sanctions, depuis le 1er Octobre 2019. Elles concernent les adresses du fournisseur et du client, ainsi que le num\u00e9ro du bon de commande. L\u2019ordonnance du 24 avril&#8230;<\/p>\n","protected":false},"author":1,"featured_media":28469,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-28453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les nouvelles mentions l\u00e9gales des factures | Valoxy<\/title>\n<meta name=\"description\" content=\"Deux nouvelles mentions \u00e0 apposer sur les factures sont obligatoires, sous peine de sanctions, depuis le 1er Octobre 2019.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/les-nouvelles-mentions-legales-des-factures\/\" \/>\n<meta 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