{"id":1381,"date":"2026-03-31T11:00:00","date_gmt":"2026-03-31T09:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1381"},"modified":"2026-10-14T10:34:04","modified_gmt":"2026-10-14T08:34:04","slug":"reglement-facture-electronique-b2b-adopte","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/fr\/blog\/reglement-facture-electronique-b2b-adopte\/","title":{"rendered":"Le r\u00e8glement sur la facture \u00e9lectronique entre entreprises est adopt\u00e9\u00a0: ce qui change et ce qui manque"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En bref<\/b>Le Bulletin officiel de l&rsquo;\u00c9tat espagnol (BOE) du 31\/03\/2026 a publi\u00e9 le d\u00e9cret royal 238\/2026 du 25 mars, qui met en \u0153uvre la facture \u00e9lectronique obligatoire entre entrepreneurs et professionnels pr\u00e9vue par la loi 18\/2022 (dite \u00ab\u00a0Crea y Crece\u00a0\u00bb). Il entre en vigueur vingt jours apr\u00e8s sa publication, mais l&rsquo;obligation ne prendra effet que 12 mois apr\u00e8s un arr\u00eat\u00e9 minist\u00e9riel pour ceux dont le volume d&rsquo;op\u00e9rations d\u00e9passe 8\u202f000\u202f000\u00a0\u20ac, et 24 mois apr\u00e8s pour les autres. Cet arr\u00eat\u00e9 a \u00e9t\u00e9 publi\u00e9 au BOE du 05\/10\/2026 (arr\u00eat\u00e9 HAC\/1028\/2026) et les d\u00e9lais ont commenc\u00e9 \u00e0 courir le 06\/10\/2026.<\/div>\n<h2>Ce qui a \u00e9t\u00e9 adopt\u00e9<\/h2>\n<p>Le <strong>d\u00e9cret royal 238\/2026 du 25 mars mettant en \u0153uvre le syst\u00e8me de facturation \u00e9lectronique obligatoire entre entrepreneurs et professionnels<\/strong>, publi\u00e9 au BOE n\u00b0\u00a079 du 31\/03\/2026 (BOE-A-2026-7295), compl\u00e8te le mandat de l&rsquo;art. 12 de la loi 18\/2022 relative \u00e0 la cr\u00e9ation et \u00e0 la croissance des entreprises. Selon sa disposition finale 4, il entre en vigueur vingt jours apr\u00e8s sa publication, soit le 20\/04\/2026.<\/p>\n<p>Mais cette m\u00eame disposition reporte l&rsquo;application effective et la fait courir \u00e0 compter de l&rsquo;entr\u00e9e en vigueur d&rsquo;un arr\u00eat\u00e9 du minist\u00e8re des Finances.<\/p>\n<h2>Les d\u00e9lais\u00a0: tout d\u00e9pend de l&rsquo;arr\u00eat\u00e9 minist\u00e9riel<\/h2>\n<table>\n<thead>\n<tr>\n<th>Qui<\/th>\n<th>Crit\u00e8re<\/th>\n<th>Application effective<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Entrepreneurs et professionnels de plus grande taille<\/td>\n<td>Volume d&rsquo;op\u00e9rations (art. 121 de la loi 37\/1992 sur la TVA) sup\u00e9rieur \u00e0 8\u202f000\u202f000\u00a0\u20ac au cours de l&rsquo;ann\u00e9e civile pr\u00e9c\u00e9dente<\/td>\n<td>12 mois apr\u00e8s l&rsquo;entr\u00e9e en vigueur de l&rsquo;arr\u00eat\u00e9 minist\u00e9riel<\/td>\n<\/tr>\n<tr>\n<td>Autres entrepreneurs et professionnels<\/td>\n<td>Volume d&rsquo;op\u00e9rations inf\u00e9rieur ou \u00e9gal \u00e0 8\u202f000\u202f000\u00a0\u20ac<\/td>\n<td>24 mois apr\u00e8s l&rsquo;entr\u00e9e en vigueur de l&rsquo;arr\u00eat\u00e9 minist\u00e9riel<\/td>\n<\/tr>\n<tr>\n<td>Personnes physiques et entit\u00e9s transparentes (en r\u00e9gime d&rsquo;attribution de revenus) de 8\u202f000\u202f000\u00a0\u20ac ou moins<\/td>\n<td>Communication des statuts de la facture (disposition transitoire 3)<\/td>\n<td>Facultative jusqu&rsquo;\u00e0 12 mois apr\u00e8s que l&rsquo;obligation leur devient applicable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Une nuance importante\u00a0: le seuil se mesure par le <strong>volume d&rsquo;op\u00e9rations au sens de la TVA<\/strong>, et non par le montant net du chiffre d&rsquo;affaires des comptes annuels. Les deux grandeurs ne co\u00efncident pas toujours.<\/p>\n<h2>Ce qui change<\/h2>\n<ul>\n<li><strong>Format structur\u00e9.<\/strong> La facture devra \u00eatre un message conforme \u00e0 la norme europ\u00e9enne EN 16931, dans l&rsquo;une des syntaxes suivantes\u00a0: UBL, CII, EDIFACT ou Facturae (art. 7). Un PDF n&rsquo;est pas une facture \u00e9lectronique \u00e0 ces fins.<\/li>\n<li><strong>Plateformes priv\u00e9es ou solution publique.<\/strong> Les factures pourront \u00eatre \u00e9chang\u00e9es par l&rsquo;interm\u00e9diaire de plateformes priv\u00e9es, qui devront assurer la conversion entre formats, ou au moyen de la solution publique g\u00e9r\u00e9e par l&rsquo;administration fiscale espagnole (AEAT).<\/li>\n<li><strong>Statuts de la facture.<\/strong> L&rsquo;art. 10 impose de communiquer l&rsquo;acceptation ou le refus commercial et sa date, ainsi que le paiement effectif int\u00e9gral et sa date, dans un bref d\u00e9lai de quelques jours apr\u00e8s leur survenance. Les paiements partiels, l&rsquo;acceptation partielle ou la cession \u00e0 des tiers sont des statuts facultatifs.<\/li>\n<li><strong>Exclusions.<\/strong> Les factures simplifi\u00e9es sont exclues en r\u00e8gle g\u00e9n\u00e9rale (art. 4), et il est pr\u00e9vu que certaines op\u00e9rations puissent \u00eatre exclues \u00e0 titre temporaire ou d\u00e9finitif.<\/li>\n<li><strong>Transition.<\/strong> Pendant 12 mois, les factures du groupe d\u00e9passant 8\u202f000\u202f000\u00a0\u20ac devront \u00eatre accompagn\u00e9es d&rsquo;un PDF lisible, sauf si le destinataire accepte express\u00e9ment de les recevoir sans celui-ci (disposition transitoire 2). Les sous-traitants qui utilisent aujourd&rsquo;hui FACeB2B disposent de 24 mois pour s&rsquo;adapter (disposition transitoire 1).<\/li>\n<\/ul>\n<h2>L&rsquo;arr\u00eat\u00e9 minist\u00e9riel d&rsquo;application<\/h2>\n<p>La pi\u00e8ce qui restait en suspens \u00e9tait l&rsquo;<strong>arr\u00eat\u00e9 minist\u00e9riel<\/strong> pr\u00e9vu par la disposition finale 3, qui r\u00e8gle notamment les \u00e9l\u00e9ments techniques de la solution publique, l&rsquo;authentification et la repr\u00e9sentation, le service de communication des paiements, l&rsquo;utilisation de la syntaxe UBL, la codification unique des factures et la communication entre la solution publique et les plateformes priv\u00e9es. Il a \u00e9t\u00e9 publi\u00e9 sous la forme de l&rsquo;arr\u00eat\u00e9 HAC\/1028\/2026 (BOE du 05\/10\/2026) et est entr\u00e9 en vigueur le 06\/10\/2026, date \u00e0 compter de laquelle courent les d\u00e9lais de 12 et 24 mois. La disposition additionnelle 5 exige en outre que la solution publique soit disponible au moins deux mois avant la premi\u00e8re application effective.<\/p>\n<h2>Ce qu&rsquo;il convient de faire d\u00e8s maintenant<\/h2>\n<ol>\n<li><strong>Calculer le volume d&rsquo;op\u00e9rations<\/strong> de 2025 pour savoir dans quel groupe votre entreprise se situera probablement.<\/li>\n<li><strong>Interroger votre \u00e9diteur de logiciel<\/strong> sur son plan d&rsquo;adaptation aux formats et \u00e0 la communication des statuts.<\/li>\n<li><strong>Revoir le circuit d&rsquo;acceptation, de refus et de paiement<\/strong> des factures re\u00e7ues\u00a0: il aura d\u00e9sormais des effets en mati\u00e8re d&rsquo;information vis-\u00e0-vis de l&rsquo;Administration.<\/li>\n<li><strong>Rapprocher facturation et comptabilit\u00e9<\/strong>, en particulier le d\u00e9lai moyen de paiement des fournisseurs indiqu\u00e9 dans l&rsquo;annexe des comptes annuels.<\/li>\n<\/ol>\n<p>Pour l&rsquo;auditeur, la facture \u00e9lectronique assortie de statuts constituera un \u00e9l\u00e9ment probant externe sur les ventes, la s\u00e9paration des exercices et les paiements. Pour examiner ces processus, vous pouvez vous appuyer sur notre \u00e9quipe de <a href=\"\/fr\/services\/strategie-entreprise\/\">strat\u00e9gie d&rsquo;entreprise et de contr\u00f4le interne<\/a>, sur l&rsquo;<a href=\"\/fr\/services\/etablissement-comptes-annuels\/\">\u00e9tablissement des comptes annuels<\/a> ou sur l&rsquo;<a href=\"\/fr\/services\/audit-comptes-annuels\/\">audit des comptes annuels<\/a> r\u00e9alis\u00e9 par nos <a href=\"\/fr\/auditeurs-alicante\/\">auditeurs \u00e0 Alicante<\/a>.<\/p>\n<h2>Questions fr\u00e9quentes<\/h2>\n<h3>\u00c0 partir de quand dois-je \u00e9mettre des factures \u00e9lectroniques \u00e0 d&rsquo;autres entreprises\u00a0?<\/h3>\n<p>Les d\u00e9lais courent depuis le 06\/10\/2026, date d&rsquo;entr\u00e9e en vigueur de l&rsquo;arr\u00eat\u00e9 HAC\/1028\/2026\u00a0: 12 mois si votre volume d&rsquo;op\u00e9rations d\u00e9passe 8\u202f000\u202f000\u00a0\u20ac, et 24 mois pour les autres. Nous l&rsquo;expliquons dans <a href=\"\/fr\/blog\/facture-electronique-obligatoire-b2b-delais\/\">les d\u00e9lais de la facture \u00e9lectronique obligatoire<\/a>.<\/p>\n<h3>Les factures aux consommateurs finaux sont-elles concern\u00e9es\u00a0?<\/h3>\n<p>Non. L&rsquo;obligation porte sur les op\u00e9rations entre entrepreneurs et professionnels. Les factures simplifi\u00e9es sont exclues en r\u00e8gle g\u00e9n\u00e9rale.<\/p>\n<h3>Est-ce la m\u00eame chose que VERI*FACTU\u00a0?<\/h3>\n<p>Non. VERI*FACTU (syst\u00e8me de facturation v\u00e9rifiable de l&rsquo;administration fiscale espagnole) encadre les syst\u00e8mes informatiques de facturation (RD 1007\/2023) et suit son propre calendrier, m\u00eame si les deux obligations concerneront le m\u00eame logiciel.<\/p>\n<h2>Sources officielles<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-7295\" target=\"_blank\" rel=\"noopener\">D\u00e9cret royal 238\/2026 du 25 mars (BOE n\u00b0\u00a079 du 31\/03\/2026, BOE-A-2026-7295)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-15818\" target=\"_blank\" rel=\"noopener\">Loi 18\/2022 du 28 septembre relative \u00e0 la cr\u00e9ation et \u00e0 la croissance des entreprises (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"noopener\">Portail \u00e9lectronique de l&rsquo;administration fiscale espagnole (AEAT)<\/a><\/li>\n<\/ul>\n<p>Si vous souhaitez pr\u00e9parer votre entreprise \u00e0 la facture \u00e9lectronique et examiner ses effets sur le contr\u00f4le interne et sur les comptes annuels, <a href=\"\/fr\/contact\/\">contactez notre \u00e9quipe<\/a>.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Mise \u00e0 jour au 08\/10\/2026<\/b>L&rsquo;arr\u00eat\u00e9 minist\u00e9riel a \u00e9t\u00e9 publi\u00e9\u00a0: il s&rsquo;agit de l&rsquo;arr\u00eat\u00e9 HAC\/1028\/2026 du 2 octobre r\u00e9glementant la solution publique de facturation \u00e9lectronique (BOE n\u00b0\u00a0247 du 05\/10\/2026, BOE-A-2026-20587). Il est entr\u00e9 en vigueur le 06\/10\/2026, et c&rsquo;est \u00e0 compter de cette date que courent les d\u00e9lais de 12 et 24 mois du RD 238\/2026. Nous pr\u00e9sentons les dates indicatives dans <a href=\"\/fr\/blog\/facture-electronique-obligatoire-b2b-delais\/\">notre article sur les d\u00e9lais de la facture \u00e9lectronique obligatoire<\/a>.<\/div>\n<p class=\"ca-note\">Article r\u00e9dig\u00e9 par l&rsquo;\u00e9quipe technique de Controlaudit. Publi\u00e9 le 31\/03\/2026. R\u00e9vis\u00e9 le 08\/10\/2026. Contenu informatif qui ne remplace pas un conseil professionnel adapt\u00e9 \u00e0 votre situation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le BOE du 31\/03\/2026 publie le d\u00e9cret royal 238\/2026, qui met en \u0153uvre la facture \u00e9lectronique obligatoire entre entrepreneurs et professionnels. L&rsquo;obligation prend effet 12 mois apr\u00e8s l&rsquo;arr\u00eat\u00e9 minist\u00e9riel d&rsquo;application pour ceux dont le volume d&rsquo;op\u00e9rations d\u00e9passe 8\u202f000\u202f000\u00a0\u20ac, et 24 mois apr\u00e8s pour les autres\u00a0; cet arr\u00eat\u00e9 a \u00e9t\u00e9 publi\u00e9 le 05\/10\/2026. Nous expliquons ce qui change.<\/p>\n","protected":false},"author":1,"featured_media":422,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Actualit\u00e9 (mars 2026)\u00a0: r\u00e8glement e-facture B2B adopt\u00e9","ca_meta_desc":"Le RD 238\/2026 r\u00e9git la facture \u00e9lectronique B2B\u00a0: 12 ou 24 mois apr\u00e8s l'arr\u00eat\u00e9 HAC\/1028\/2026, en vigueur depuis le 06\/10\/2026. Formats et mesures \u00e0 prendre.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[128],"tags":[],"class_list":["post-1381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-facturation-numerique"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le r\u00e8glement sur la facture \u00e9lectronique entre entreprises est adopt\u00e9\u00a0: ce qui change et ce qui manque - Controlaudit<\/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.controlaudit.es\/fr\/blog\/reglement-facture-electronique-b2b-adopte\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e8glement sur la facture \u00e9lectronique entre entreprises est adopt\u00e9\u00a0: ce qui change et ce qui manque - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Le BOE du 31\/03\/2026 publie le d\u00e9cret royal 238\/2026, qui met en \u0153uvre la facture \u00e9lectronique obligatoire entre entrepreneurs et professionnels. 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