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L’archivage reste donc à la charge de l’entreprise. ",[],{},{"nodeType":343,"data":667,"content":668},{},[669],{"nodeType":45,"value":670,"marks":671,"data":672},"Résultats de la mise en place de la facture électronique",[],{},{"nodeType":50,"data":674,"content":675},{},[676],{"nodeType":45,"value":677,"marks":678,"data":679},"Pour l’administration, dès la première année, les résultats sont là : en 2020, malgré la pandémie de covid et l’importante baisse de PIB qu’elle a engendrée au niveau national, l’Italie a récupéré 3,5 milliards d’euro de TVA, contre 2 milliards d’euro en 2019.",[],{},{"nodeType":50,"data":681,"content":682},{},[683,687,692],{"nodeType":45,"value":684,"marks":685,"data":686},"Le montant total des transactions enregistrées a également augmenté de ",[],{},{"nodeType":45,"value":688,"marks":689,"data":691},"123 milliards d'euros",[690],{"type":320},{},{"nodeType":45,"value":370,"marks":693,"data":694},[],{},{"nodeType":343,"data":696,"content":697},{},[698],{"nodeType":45,"value":699,"marks":700,"data":701},"Comment les entreprises italiennes se sont préparées",[],{},{"nodeType":50,"data":703,"content":704},{},[705,709,714],{"nodeType":45,"value":706,"marks":707,"data":708},"Luca Pulli l’avoue volontiers : les débuts ont été compliqués pour les entreprises, qui se sont un peu trop reposés sur les logiciels spécialisés, alors que l’adoption de la facturation électronique nécessite avant tout de ",[],{},{"nodeType":45,"value":710,"marks":711,"data":713},"redéfinir ses procédures internes",[712],{"type":320},{},{"nodeType":45,"value":715,"marks":716,"data":717}," pour les automatiser au maximum. ",[],{},{"nodeType":50,"data":719,"content":720},{},[721],{"nodeType":45,"value":722,"marks":723,"data":724},"Face au retard pris par les entreprises, pendant les six premiers mois le fisc n’a pas appliqué les pénalités prévues initialement.",[],{},{"nodeType":50,"data":726,"content":727},{},[728,732,737],{"nodeType":45,"value":729,"marks":730,"data":731},"Les logiciels, eux, étaient fonctionnels à temps et ont été proposés à des ",[],{},{"nodeType":45,"value":733,"marks":734,"data":736},"prix relativement bas",[735],{"type":320},{},{"nodeType":45,"value":738,"marks":739,"data":740}," aux entreprises.",[],{},{"nodeType":50,"data":742,"content":743},{},[744],{"nodeType":45,"value":54,"marks":745,"data":746},[],{},{"nodeType":531,"data":748,"content":749},{},[750],{"nodeType":50,"data":751,"content":752},{},[753,757,762,766,775],{"nodeType":45,"value":754,"marks":755,"data":756},"Profitez donc du temps dont nous disposons en France pour ",[],{},{"nodeType":45,"value":758,"marks":759,"data":761},"anticiper",[760],{"type":320},{},{"nodeType":45,"value":763,"marks":764,"data":765}," : soyez pédagogues auprès de vos clients et aidez-les à analyser et transformer leurs processus de vente. En vous y prenant dès maintenant, vous pourrez profiter plus vite des gains de productivité promis par la facturation électronique ! Voici quelques ",[],{},{"nodeType":287,"data":767,"content":769},{"uri":768},"https://app.getcontrast.io/cap-sur-la-facture-electronique",[770],{"nodeType":45,"value":771,"marks":772,"data":774},"ressources",[773],{"type":295},{},{"nodeType":45,"value":776,"marks":777,"data":778}," pour vous y aider.",[],{},{"nodeType":50,"data":780,"content":781},{},[782],{"nodeType":45,"value":54,"marks":783,"data":784},[],{},{"nodeType":302,"data":786,"content":787},{},[788],{"nodeType":45,"value":789,"marks":790,"data":791},"Quel impact sur la profession comptable ailleurs dans le monde ?",[],{},{"nodeType":343,"data":793,"content":794},{},[795],{"nodeType":45,"value":796,"marks":797,"data":798},"L’impact global de la facture électronique sur l’expertise comptable",[],{},{"nodeType":50,"data":800,"content":801},{},[802,806,811],{"nodeType":45,"value":803,"marks":804,"data":805},"Dans tous les pays dans lesquels elle a été mise en place, la facturation électronique a d’abord entraîné pour les cabinets un ",[],{},{"nodeType":45,"value":807,"marks":808,"data":810},"pic de missions de transition",[809],{"type":320},{},{"nodeType":45,"value":812,"marks":813,"data":814}," ou d’accompagnement au changement. En Espagne par exemple, pendant un an, ce sont les experts-comptables qui ont scanné les factures et les ont déclarées à l’État. ",[],{},{"nodeType":50,"data":816,"content":817},{},[818],{"nodeType":45,"value":819,"marks":820,"data":821},"Ces missions transitoires sont intéressantes et indispensables, mais par nature éphémères. Il est donc nécessaire pour la profession de se transformer pour conserver une activité durable.",[],{},{"nodeType":50,"data":823,"content":824},{},[825,829,834],{"nodeType":45,"value":826,"marks":827,"data":828},"Dans les pays d’Europe du Nord, aujourd’hui, toutes les entreprises disposent d’une solution comptable dont elles partagent l’accès à leur expert-comptable. Le ",[],{},{"nodeType":45,"value":830,"marks":831,"data":833},"quotidien des collaborateurs",[832],{"type":320},{},{"nodeType":45,"value":835,"marks":836,"data":837}," change donc puisqu’ils vont, en fonction de leur client, se connecter à 5 ou 6 systèmes différents tout au long de la semaine.",[],{},{"nodeType":50,"data":839,"content":840},{},[841,845,850],{"nodeType":45,"value":842,"marks":843,"data":844},"Par ailleurs, la facture électronique a encouragé l’arrivée de ",[],{},{"nodeType":45,"value":846,"marks":847,"data":849},"nouveaux concurrents",[848],{"type":320},{},{"nodeType":45,"value":851,"marks":852,"data":853}," : les comptables 100 % en ligne bien sûr, qui séduisent les plus petites entreprises par leur coût avantageux, mais aussi les banques, qui commencent à proposer la tenue des comptes gratuitement.",[],{},{"nodeType":50,"data":855,"content":856},{},[857,861,866],{"nodeType":45,"value":858,"marks":859,"data":860},"La question de la ",[],{},{"nodeType":45,"value":862,"marks":863,"data":865},"valeur ajoutée des cabinets",[864],{"type":320},{},{"nodeType":45,"value":867,"marks":868,"data":869}," se pose alors. Conseil de Laurent Lamoureux : réfléchissez dès à présent à la valeur ajoutée que vous voulez apporter à vos clients et nourrissez la relation que vous entretenez avec eux.",[],{},{"nodeType":343,"data":871,"content":872},{},[873],{"nodeType":45,"value":874,"marks":875,"data":876},"La réaction de la profession comptable en Italie",[],{},{"nodeType":50,"data":878,"content":879},{},[880],{"nodeType":45,"value":881,"marks":882,"data":883},"Selon Luca Pulli, la facture électronique obligatoire a profondément changé les rapports entre les cabinets et les clients en Italie. ",[],{},{"nodeType":50,"data":885,"content":886},{},[887,891,896,900,905],{"nodeType":45,"value":888,"marks":889,"data":890},"C’est toute l’organisation des cabinets qui a été touchée. Là où auparavant, dans la plupart des cabinets, les collaborateurs suivaient chacun de leurs dossiers de A à Z, la facturation électronique a permis de rendre l’",[],{},{"nodeType":45,"value":892,"marks":893,"data":895},"organisation plus flexible",[894],{"type":320},{},{"nodeType":45,"value":897,"marks":898,"data":899}," : les collaborateurs les plus juniors se consacrent à la saisie, tandis que les autres tentent d’apporter plus de valeur à l’entreprise, en travaillant par exemple sur du contrôle de gestion. ",[],{},{"nodeType":45,"value":901,"marks":902,"data":904},"La qualité et l’analyse des données",[903],{"type":320},{},{"nodeType":45,"value":906,"marks":907,"data":908}," en général deviennent des points majeurs de l’accompagnement. ",[],{},{"nodeType":50,"data":910,"content":911},{},[912,916,921],{"nodeType":45,"value":913,"marks":914,"data":915},"En bref, les cabinets les plus réactifs deviennent des ",[],{},{"nodeType":45,"value":917,"marks":918,"data":920},"cabinets de conseil",[919],{"type":320},{},{"nodeType":45,"value":922,"marks":923,"data":924},". En rendez-vous client, les experts-comptables ne parlent plus de comptabilité ou de fiscalité, mais plutôt de stratégie, de contrôle de gestion, d’organisation, puis de contrôle de gestion. Avant en dernier lieu de faire un rapide point la partie comptable et fiscale. C’est donc un important changement culturel qui a eu lieu.",[],{},{"nodeType":50,"data":926,"content":927},{},[928,932,937,941,947],{"nodeType":45,"value":929,"marks":930,"data":931},"D’autant que cette réinvention du métier a nécessité de mettre les mains également dans l’organisation interne du cabinet. L’",[],{},{"nodeType":45,"value":933,"marks":934,"data":936},"expertise des équipes",[935],{"type":320},{},{"nodeType":45,"value":938,"marks":939,"data":940}," a beaucoup évolué, et le recrutement n’est plus axé sur les mêmes compétences : les cabinets privilégient désormais les",[],{},{"nodeType":45,"value":942,"marks":943,"data":946}," soft skills, ",[944],{"type":945},"italic",{},{"nodeType":45,"value":948,"marks":949,"data":950},"comme l’empathie ou la capacité et résoudre des problèmes.",[],{},{"nodeType":50,"data":952,"content":953},{},[954],{"nodeType":45,"value":54,"marks":955,"data":956},[],{},{"nodeType":302,"data":958,"content":959},{},[960],{"nodeType":45,"value":961,"marks":962,"data":963},"Et après ?",[],{},{"nodeType":50,"data":965,"content":966},{},[967],{"nodeType":45,"value":968,"marks":969,"data":970},"En observant ce qu’il se passe dans les pays où la facturation électronique est déjà bien en place, on peut imaginer les prochaines étapes de la réforme en France.",[],{},{"nodeType":50,"data":972,"content":973},{},[974,978,983],{"nodeType":45,"value":975,"marks":976,"data":977},"Pour commencer, il est probable que les différents systèmes nationaux s’accordent pour mettre leurs factures en conformité les unes avec les autres, ce qui permettra de remplir et prélever automatiquement les ",[],{},{"nodeType":45,"value":979,"marks":980,"data":982},"formalités et taxes douanières",[981],{"type":320},{},{"nodeType":45,"value":370,"marks":984,"data":985},[],{},{"nodeType":50,"data":987,"content":988},{},[989,993,998],{"nodeType":45,"value":990,"marks":991,"data":992},"Au Danemark, l’administration prépare pour 2024 une ",[],{},{"nodeType":45,"value":994,"marks":995,"data":997},"comptabilité électronique complète",[996],{"type":320},{},{"nodeType":45,"value":999,"marks":1000,"data":1001}," : les experts-comptables vont digitaliser la comptabilité des entreprises dans un format officiel grâce à des outils agréés par l’État. Selon Laurent Lamoureux, c’est une étape qui devrait vite arriver en France. La transformation du métier n’est pas prête de s’arrêter !",[],{},{"nodeType":50,"data":1003,"content":1004},{},[1005],{"nodeType":45,"value":54,"marks":1006,"data":1007},[],{},{"nodeType":302,"data":1009,"content":1010},{},[1011],{"nodeType":45,"value":1012,"marks":1013,"data":1014},"Conclusion",[],{},{"nodeType":50,"data":1016,"content":1017},{},[1018,1022,1031],{"nodeType":45,"value":1019,"marks":1020,"data":1021},"La facturation électronique promet donc à l’expertise comptable des missions passionnantes ainsi qu’une meilleure productivité. Alors pour en bénéficier, mieux vaut ne pas attendre et préparer la transition dès maintenant. Parlez-en entre experts-comptables et en interne pour bénéficier de l’expérience de chacun. 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