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00:00",[],[],"Délais de paiement fournisseurs en France : règles légales, calcul des échéances, exceptions, pénalités et bonnes pratiques pour éviter les retards.",[],[2608],{"cta":2609,"_uid":2610,"items":2611,"heading":2773,"reverse":29,"component":684,"sectionSettings":2797},[],"e26fe26e-a1cc-408d-b232-74816caf335e",[2612,2632,2659,2681,2696],{"_uid":2613,"hide":29,"title":2614,"component":632,"description":2615},"b7e951af-27d1-446d-bf13-2c8e21508c90","Peut-on dépasser 60 jours de délai de paiement ?",{"type":81,"attrs":2616,"content":2617},{"backgroundColor":26},[2618,2627],{"type":84,"attrs":2619,"content":2620},{"textAlign":26},[2621,2625],{"text":2622,"type":88,"marks":2623},"Dans le régime général, non.",[2624],{"type":182},{"text":2626,"type":88}," Le délai convenu ne peut pas dépasser 60 jours après la date d’émission de la facture ou 45 jours fin de mois.",{"type":84,"attrs":2628,"content":2629},{"textAlign":26},[2630],{"text":2631,"type":88},"Certaines exceptions existent 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Service-Public prévoit par exemple jusqu’à 90 jours pour certaines exportations hors Union européenne en franchise de TVA, sous conditions.",{"_uid":2633,"hide":29,"title":2634,"component":632,"description":2635},"42d3707d-b45c-4fcf-ac3a-2e902def257e","Quel est le délai de paiement d’une facture périodique ?",{"type":81,"attrs":2636,"content":2637},{"backgroundColor":26},[2638,2649],{"type":84,"attrs":2639,"content":2640},{"textAlign":26},[2641,2643,2647],{"text":2642,"type":88},"Une facture périodique doit être réglée au plus tard ",{"text":2644,"type":88,"marks":2645},"45 jours après sa date d’émission",[2646],{"type":182},{"text":2648,"type":88},", sans report en fin de mois.",{"type":84,"attrs":2650,"content":2651},{"textAlign":26},[2652,2654,2658],{"text":2653,"type":88},"Une facture mensuelle de maintenance émise le 31 octobre 2026 doit donc être payée au plus tard le ",{"text":2655,"type":88,"marks":2656},"15 décembre 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change-t-elle les délais de paiement ?",{"type":81,"attrs":2685,"content":2686},{"backgroundColor":26},[2687],{"type":84,"attrs":2688,"content":2689},{"textAlign":26},[2690,2694],{"text":2691,"type":88,"marks":2692},"Elle change le circuit de traitement, mais pas les délais légaux.",[2693],{"type":182},{"text":2695,"type":88}," L’Observatoire des délais de paiement ne prévoit pas de baisse automatique des retards, car ceux-ci dépendent aussi des processus internes d’approbation et de paiement.",{"_uid":2697,"hide":29,"title":2698,"component":632,"description":2699},"eacb2f02-010c-412f-a302-45e7402e73ea","Comment calculer les pénalités de retard ?",{"type":81,"attrs":2700,"content":2701},{"backgroundColor":26},[2702,2712,2722,2727,2734,2739,2762],{"type":84,"attrs":2703,"content":2704},{"textAlign":26},[2705,2707,2711],{"text":2706,"type":88},"Sans taux prévu au contrat, Service-Public retient le taux de refinancement de la Banque centrale européenne majoré de dix points, soit 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électronique des PME : calendrier 2026-2027, plateforme agréée, PPF, données à préparer et étapes pour réussir la mise en conformité.",[],[2850],{"cta":2851,"_uid":2852,"items":2853,"heading":2942,"reverse":29,"component":684,"sectionSettings":2966},[],"d1adf0be-b475-4141-be84-e6809c10956b",[2854,2869,2883,2898,2913,2927],{"_uid":2855,"hide":29,"title":2856,"component":632,"description":2857},"fe4099b6-a5df-4d02-9ea0-58289ab19094","Le PPF permet-il encore d’envoyer gratuitement ses factures ?",{"type":81,"attrs":2858,"content":2859},{"backgroundColor":26},[2860],{"type":84,"attrs":2861,"content":2862},{"textAlign":26},[2863,2867],{"text":2864,"type":88,"marks":2865},"Non.",[2866],{"type":182},{"text":2868,"type":88}," Les factures doivent désormais passer par au moins une plateforme agréée choisie par l’entreprise. Le PPF conserve principalement son rôle d’annuaire et de concentrateur des données fiscales.",{"_uid":2870,"hide":29,"title":2871,"component":632,"description":2872},"f42d1662-5cd3-4d63-8a41-3f0d7a18bf1b","Un PDF envoyé par e-mail est-il une facture électronique ?",{"type":81,"attrs":2873,"content":2874},{"backgroundColor":26},[2875],{"type":84,"attrs":2876,"content":2877},{"textAlign":26},[2878,2881],{"text":2864,"type":88,"marks":2879},[2880],{"type":182},{"text":2882,"type":88}," Un simple PDF envoyé par e-mail ne correspond pas au format attendu par la réforme. À partir du 1er septembre 2027, les PME devront émettre leurs factures dans un format électronique conforme, comme UBL, CII ou Factur-X selon leur solution.",{"_uid":2884,"hide":29,"title":2885,"component":632,"description":2886},"9a89eddd-acc8-425f-b157-7646aa722463","Les micro-entrepreneurs sont-ils concernés par la réforme ?",{"type":81,"attrs":2887,"content":2888},{"backgroundColor":26},[2889],{"type":84,"attrs":2890,"content":2891},{"textAlign":26},[2892,2896],{"text":2893,"type":88,"marks":2894},"Oui.",[2895],{"type":182},{"text":2897,"type":88}," Les micro-entrepreneurs et les entreprises en franchise en base de TVA sont également concernés lorsqu’ils sont assujettis. Ils doivent recevoir les factures électroniques depuis le 1er septembre 2026 et devront les émettre à partir du 1er septembre 2027.",{"_uid":2899,"hide":29,"title":2900,"component":632,"description":2901},"deb0c63c-218a-4a52-bc77-d888166c31f7","Une entreprise qui ne facture pas de TVA est-elle concernée ?",{"type":81,"attrs":2902,"content":2903},{"backgroundColor":26},[2904],{"type":84,"attrs":2905,"content":2906},{"textAlign":26},[2907,2911],{"text":2908,"type":88,"marks":2909},"Oui, dès lors qu’elle est assujettie à la TVA",[2910],{"type":182},{"text":2912,"type":88},", y compris lorsqu’elle bénéficie de la franchise en base. Les mêmes échéances de réception et d’émission s’appliquent.",{"_uid":2914,"hide":29,"title":2915,"component":632,"description":2916},"29a0e8d1-074b-44ce-b48f-c9150b51026a","Peut-on utiliser plusieurs plateformes agréées ?",{"type":81,"attrs":2917,"content":2918},{"backgroundColor":26},[2919],{"type":84,"attrs":2920,"content":2921},{"textAlign":26},[2922,2925],{"text":2893,"type":88,"marks":2923},[2924],{"type":182},{"text":2926,"type":88}," Une PME peut par exemple utiliser une plateforme pour les factures fournisseurs et une autre pour ses ventes. L’annuaire doit néanmoins identifier clairement la plateforme et l’adresse utilisées pour recevoir les factures.",{"_uid":2928,"hide":29,"title":2929,"component":632,"description":2930},"603ca885-e519-473f-9fab-26b658df71b3","Un opérateur de dématérialisation suffit-il ?",{"type":81,"attrs":2931,"content":2932},{"backgroundColor":26},[2933],{"type":84,"attrs":2934,"content":2935},{"textAlign":26},[2936,2940],{"text":2937,"type":88,"marks":2938},"Non, sauf s’il est lui-même agréé.",[2939],{"type":182},{"text":2941,"type":88}," Un OD ou une autre solution compatible doit être raccordé à une plateforme agréée pour participer aux échanges prévus par la réforme. 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