{"id":1514,"date":"2025-07-17T14:01:07","date_gmt":"2025-07-17T12:01:07","guid":{"rendered":"http:\/\/www.abcinvoice.eu\/?p=1514"},"modified":"2025-11-23T18:25:37","modified_gmt":"2025-11-23T17:25:37","slug":"obligations-legales-par-pays-sur-la-facturation-electronique","status":"publish","type":"post","link":"https:\/\/www.abcinvoice.eu\/fr\/obligations-legales-par-pays-sur-la-facturation-electronique\/","title":{"rendered":"Obligations l\u00e9gales par pays sur la facturation \u00e9lectronique"},"content":{"rendered":"

D\u00e9couvrez-en plus sur les diff\u00e9rentes obligations l\u00e9gales par pays.
<\/strong>Soyez pr\u00eat avant les r\u00e9formes qui vous concernent !<\/strong><\/p>\n

FRANCE \ud83c\uddeb\ud83c\uddf7<\/strong><\/h2>\n

1\u1d49\u02b3\u00a0septembre 2026<\/strong>\u00a0: r\u00e9ception obligatoire pour\u00a0toutes les entreprises<\/strong><\/p>\n

1\u1d49\u02b3\u00a0septembre 2026<\/strong>\u00a0: envoi obligatoire pour les\u00a0grandes entreprises et ETI<\/strong><\/p>\n

1\u1d49\u02b3\u00a0septembre 2027<\/strong>\u00a0: envoi obligatoire pour les\u00a0PME et micro-entreprises<\/strong><\/p>\n

BELGIQUE<\/strong> \ud83c\udde7\ud83c\uddea<\/h2>\n

1\u1d49\u02b3\u00a0janvier 2026<\/strong>\u00a0: envoi et r\u00e9ception obligatoires pour\u00a0toutes les entreprises<\/strong><\/p>\n

LUXEMBOURG<\/strong> \ud83c\uddf1\ud83c\uddfa<\/h2>\n

Envoi obligatoire pour les\u00a0fournisseurs de l\u2019administration f\u00e9d\u00e9rale<\/strong>\u00a0depuis\u00a02016<\/strong><\/p>\n

Pas de date pr\u00e9vue pour le priv\u00e9<\/strong>, mais c\u2019est\u00a0fortement recommand\u00e9<\/strong><\/p>\n

SUISSE<\/strong> \ud83c\udde8\ud83c\udded<\/h2>\n

Envoi obligatoire pour les\u00a0march\u00e9s publics<\/strong>\u00a0depuis\u00a02022<\/strong>, selon la taille de l\u2019entreprise<\/p>\n

Pas de date pr\u00e9vue pour le secteur priv\u00e9<\/strong>, mais\u00a0les entreprises sont encourag\u00e9es \u00e0 utiliser la facturation \u00e9lectronique<\/strong><\/p>\n\n\n

________<\/p>\n\n\n\n

<\/p>\n\n\n\n

Point sur la Belgique et la France<\/strong> : le Socle Commun d’Obligations<\/strong><\/p>\n\n\n\n

La France et la Belgique partagent un ensemble de mentions obligatoires fondamentales, garantissant une base coh\u00e9rente pour la facturation transfrontali\u00e8re.<\/p>\n\n\n\n

Cat\u00e9gorie<\/td>Mention Obligatoire Commune<\/strong><\/td><\/tr><\/thead>
Identification de la Facture<\/td>\u2022 Date d’\u00e9mission de la facture
\u2022 Num\u00e9ro de facture unique, s\u00e9quentiel et continu
\u2022 Date de l’op\u00e9ration (si diff\u00e9rente de la date d’\u00e9mission)<\/td><\/tr>
Identification des Parties<\/td>\u2022 Nom complet ou d\u00e9nomination sociale du fournisseur et du client
\u2022 Adresse compl\u00e8te du fournisseur et du client
\u2022 Num\u00e9ro d’identification \u00e0 la TVA du fournisseur et du client (si assujetti)<\/td><\/tr>
D\u00e9tail de l’Op\u00e9ration<\/td>\u2022 Description pr\u00e9cise des biens livr\u00e9s ou des services rendus
\u2022 Quantit\u00e9 des biens ou \u00e9tendue des services
\u2022 Prix unitaire hors taxe (HT)<\/td><\/tr>
Informations sur la TVA<\/td>\u2022 Taux de TVA applicable(s), avec une ligne distincte par taux
\u2022 Base d’imposition par taux de TVA
\u2022 Montant total de la TVA due
\u2022 Montant total Toutes Taxes Comprises (TTC)<\/td><\/tr>
Mentions Sp\u00e9cifiques<\/td>\u2022 Mention d’exon\u00e9ration de TVA (avec r\u00e9f\u00e9rence \u00e0 la disposition l\u00e9gale)
\u2022 Mention \u00ab\u00a0Autoliquidation\u00a0\u00bb lorsque la taxe est due par le preneur<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Tableau Comparatif des Diff\u00e9rences Sp\u00e9cifiques<\/p>\n\n\n\n

Les divergences les plus importantes se situent au niveau des mentions additionnelles, des conditions de paiement et des informations sectorielles. Le tableau suivant d\u00e9taille ces diff\u00e9rences cl\u00e9s.<\/p>\n\n\n\n

Aspect<\/td>France<\/td>Belgique<\/td><\/tr><\/thead>
Identification Nationale<\/td>Num\u00e9ro SIREN\/SIRET du fournisseur obligatoire. Le SIREN du client deviendra obligatoire d\u00e8s septembre 2026.<\/td>Pas de mention \u00e9quivalente requise. L’identification repose sur le nom, l’adresse et le num\u00e9ro de TVA.<\/td><\/tr>
Conditions de Paiement<\/td>Tr\u00e8s d\u00e9taill\u00e9es et obligatoires :
\u2022 Date ou d\u00e9lai de paiement
\u2022 Taux des p\u00e9nalit\u00e9s de retard
\u2022 Mention de l’indemnit\u00e9 forfaitaire de 40 \u20ac pour frais de recouvrement.<\/td>		Non sp\u00e9cifi\u00e9es comme des mentions obligatoires sur la facture elle-m\u00eame. Elles rel\u00e8vent davantage du droit commercial g\u00e9n\u00e9ral.<\/td><\/tr>
Informations sur les V\u00e9hicules<\/td>Aucune mention sp\u00e9cifique requise dans le cadre g\u00e9n\u00e9ral.<\/td>Informations tr\u00e8s d\u00e9taill\u00e9es et obligatoires pour les v\u00e9hicules \u00e0 moteur :
\u2022 Marque, mod\u00e8le, cylindr\u00e9e, puissance
\u2022 Num\u00e9ro de ch\u00e2ssis
\u2022 Date de 1\u00e8re mise en circulation (occasion)
\u2022 Plaque d’immatriculation (pour les travaux)<\/td><\/tr>
Bon de Commande<\/td>Mention du num\u00e9ro de bon de commande obligatoire s’il a \u00e9t\u00e9 pr\u00e9alablement \u00e9mis par l’acheteur.<\/td>Non sp\u00e9cifi\u00e9 comme une mention obligatoire sur la facture.<\/td><\/tr>
Mentions de R\u00e9gimes Particuliers<\/td>Mention \u00ab\u00a0TVA non applicable, art. 293 B du CGI\u00a0\u00bb pour les micro-entrepreneurs.<\/td>Mentions sp\u00e9cifiques et standardis\u00e9es pour :
\u2022 \u00ab\u00a0Autofacturation\u00a0\u00bb
\u2022 \u00ab\u00a0R\u00e9gime particulier – Agences de voyages\u00a0\u00bb
\u2022 \u00ab\u00a0R\u00e9gime particulier – Biens d’occasion\u00a0\u00bb<\/td><\/tr>
Repr\u00e9sentant Fiscal<\/td>Non requis comme mention sur la facture.<\/td>L’identit\u00e9 et l’adresse du repr\u00e9sentant responsable doivent \u00eatre mentionn\u00e9es si le fournisseur ou le client n’est pas \u00e9tabli en Belgique.<\/td><\/tr>
\u00c9volutions \u00e0 Venir<\/td>R\u00e9forme de 2026 avec 4 nouvelles mentions obligatoires :
1. SIREN du client
2. Adresse de livraison (si diff\u00e9rente)
3. Cat\u00e9gorie de l’op\u00e9ration (biens\/services\/mixte)
4. Option pour le paiement sur les d\u00e9bits.<\/td>		Pas de nouvelles mentions majeures annonc\u00e9es dans les documents fournis (l\u00e9gislation applicable au 01\/01\/2025).<\/td><\/tr>
Formats \u00c9lectroniques<\/td>Factur-X, UBL, CII.<\/td>UBL et Peppol BIS.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Conclusion<\/strong><\/p>\n\n\n\n

Si le c\u0153ur des obligations de facturation est similaire entre la France et la Belgique, la conformit\u00e9 r\u00e9side dans les d\u00e9tails.<\/p>\n\n\n\n

    \n
  • Pour la France, une attention particuli\u00e8re doit \u00eatre port\u00e9e \u00e0 l’exhaustivit\u00e9 des conditions de paiement et \u00e0 l’int\u00e9gration future des nouvelles mentions de 2026 (notamment le SIREN du client).<\/li>\n\n\n\n
  • Pour la Belgique, la rigueur est de mise sur les mentions sp\u00e9cifiques aux r\u00e9gimes (autofacturation, agences de voyages, etc.) et sur les informations tr\u00e8s d\u00e9taill\u00e9es requises pour les op\u00e9rations li\u00e9es aux v\u00e9hicules.<\/li>\n<\/ul>\n\n\n\n

    Les entreprises doivent donc configurer leurs syst\u00e8mes de facturation pour g\u00e9rer ces variations et garantir une conformit\u00e9 sans faille dans les deux pays.<\/p>\n","protected":false},"excerpt":{"rendered":"

    D\u00e9couvrez-en plus sur les diff\u00e9rentes obligations l\u00e9gales par pays.Soyez pr\u00eat avant les r\u00e9formes qui vous concernent ! FRANCE \ud83c\uddeb\ud83c\uddf7 1\u1d49\u02b3\u00a0septembre 2026\u00a0: r\u00e9ception obligatoire pour\u00a0toutes les entreprises 1\u1d49\u02b3\u00a0septembre 2026\u00a0: envoi obligatoire pour les\u00a0grandes entreprises et ETI 1\u1d49\u02b3\u00a0septembre 2027\u00a0: envoi obligatoire pour les\u00a0PME et micro-entreprises BELGIQUE \ud83c\udde7\ud83c\uddea 1\u1d49\u02b3\u00a0janvier 2026\u00a0: envoi et r\u00e9ception obligatoires pour\u00a0toutes les entreprises LUXEMBOURG […]<\/p>\n","protected":false},"author":3,"featured_media":1601,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reglementation"],"yoast_head":"\nObligations l\u00e9gales par pays sur la facturation \u00e9lectronique - ABCinvoice.eu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.abcinvoice.eu\/fr\/obligations-legales-par-pays-sur-la-facturation-electronique\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligations l\u00e9gales par pays sur la facturation \u00e9lectronique - ABCinvoice.eu\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez-en plus sur les diff\u00e9rentes obligations l\u00e9gales par pays.Soyez pr\u00eat avant les r\u00e9formes qui vous concernent ! 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