Comment et combien de temps conserver ses factures ?

guide_bonnes_pratiques_fiches_metiers_covid_19

31 Mars 2021

A l’heure du numérique, comment conserver sa facture, et combien de temps la conserver ?

On vous explique tout !

1/ FACTURES PAPIER

1. Combien de temps doit-on les conserver ?

Les pièces justificatives relatives à des opérations ouvrant droit, du point de vue fiscal, à une déduction en matière de taxes sur le chiffre d’affaires doivent être conservées pendant six ans.

2. Peut-on les conserver uniquement en numérique ?

Les factures papier reçues (d’achat) ou émises (de vente) peuvent être conservées sur support informatique ou sur support papier.

Vous pouvez numériser vos factures papier sous certaines conditions.

Les factures papiers doivent être numérisée de façon à ce que leur reproduction soit à l’identique. Le résultat de cette numérisation doit ainsi être la copie conforme à l’original en image et en contenu. L’archivage numérique de cette facture est considéré comme une pièce justificative valable pour la déduction de la TVA à la condition que les modalités de numérisation des factures papier soient respectées.

3. Quelles sont les modalités de numérisation des factures papiers ?

Plus de détails :

Les couleurs : doivent être reproduites à l’identique lorsque la facture contient des mentions en couleur telles que des chiffres, des indications, ou des montants. Dans ce cas, les couleurs sont porteuses de sens et doivent donc être reproduites à l’identique lors de la numérisation de cette facture. (En revanche, lorsqu’une facture contient des mentions en couleur telles que le logo de l’entreprise émettrice des factures, les couleurs de ce logo ne sont pas porteuses de sens et peuvent donc être reproduites non pas en couleur mais en noir et blanc lors de la numérisation de cette facture.)

De la même façon, lorsque sur une facture papier ont été apposés une signature, des mentions particulières annotées à la main ou un tampon encreur en couleur, les couleurs sont porteuses de sens et doivent donc être reproduites à l’identique lors de la numérisation de cette facture.

Compression de fichier : Lorsque vous avez recours à la compression de fichier, cette dernière doit s’opérer sans perte. Vous avez la possibilité de numériser vous-même les factures ou alors de confier cette mission à un tiers. (Si la numérisation est effectuée par un tiers, cela ne vous permet toutefois pas de vous exonérer de votre responsabilité en matière de conservation de factures au regard de la TVA.)

Il appartient à chaque entreprise d’effectuer régulièrement des contrôles, sous sa responsabilité, de la fiabilité des factures ainsi numérisées, permettant de justifier le respect des modalités de numérisation.

Dans l’hypothèse où le contribuable présente à l’administration une facture numérisée qui ne remplit pas ces conditions, ce dernier est alors tenu de la présenter sous forme papier.

2 / FACTURES ELECTRONIQUES

1. Combien de temps doit-on les conserver ?

Les factures transmises par voie électronique tiennent lieu de pièces justificatives des opérations effectuées par les redevables. Elles doivent donc être conservées dans les délais et conditions prévus.

2. Comment doit-on les conserver ?

Les factures électroniques doivent être conservées dans leur format informatique original, c’est-à-dire celui dans lequel les factures électroniques ont été émises.

Le format original de la facture est le format sous lequel la facture a été émise et transmise par son émetteur.

En effet, le changement de format informatique des factures électronique ne permet pas de garantir, l’intégrité du contenu des factures électroniques.

Toutefois, les entreprises sont libres, à des fins de gestion, de modifier le format informatique de leurs factures si elles les conservent, de façon parallèle, sous leur format original.

Exemple : Une entreprise qui reçoit des factures sous le format informatique XML doit les conserver dans ce format, dans les délais et conditions prévus à l’article L. 102 B du LPF mais peut, à des fins de gestion, les convertir au format PDF.

Pour en savoir plus : https://bofip.impots.gouv.fr/bofip/8877-PGP.html/identifiant%3DBOI-CF-COM-10-10-30-10-20180720

Source : https://bofip.impots.gouv.fr

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