{"id":11320,"date":"2026-11-12T09:46:22","date_gmt":"2026-11-12T08:46:22","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=11320"},"modified":"2026-11-12T09:46:22","modified_gmt":"2026-11-12T08:46:22","slug":"apres-la-facturation-electronique-place-a-le-reporting-quest-ce-qui-change-a-partir-de-2028","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/apres-la-facturation-electronique-place-a-le-reporting-quest-ce-qui-change-a-partir-de-2028\/","title":{"rendered":"Apr\u00e8s la facturation \u00e9lectronique, place \u00e0 l&rsquo;e-reporting : qu&rsquo;est-ce qui change \u00e0 partir de 2028 ?"},"content":{"rendered":"<p>Bien que la r\u00e9glementation ne soit pas encore d\u00e9finitive et que plusieurs modalit\u00e9s pratiques doivent encore \u00eatre pr\u00e9cis\u00e9es, la direction est claire : le fisc aura plus rapidement acc\u00e8s \u00e0 des donn\u00e9es de facturation d\u00e9taill\u00e9es et \u00e0 des informations TVA (quasiment en \u00ab temps r\u00e9el \u00bb). Le syst\u00e8me pr\u00e9voit en principe un double reporting : le fournisseur comme le client d\u00e9clarent, dans un d\u00e9lai de cinq jours, les donn\u00e9es relatives \u00e0 une m\u00eame transaction. Le fisc obtient ainsi une vision beaucoup plus rapide des transactions et peut constater plus vite les \u00e9carts entre les deux d\u00e9clarations.<\/p>\n<p>Pour les entreprises, cela signifie que la qualit\u00e9 de leurs donn\u00e9es de facturation, de TVA et de base (master data) devient plus importante que jamais. Les erreurs qui, aujourd&rsquo;hui, ne sont souvent d\u00e9couvertes que lors d&rsquo;un contr\u00f4le TVA deviendront beaucoup plus rapidement visibles \u00e0 partir de 2028.<\/p>\n<h2>Se pr\u00e9parer \u00e0 l&rsquo;e-reporting<\/h2>\n<p>Bien que l&rsquo;e-reporting ne devienne obligatoire qu&rsquo;\u00e0 partir de 2028, nous conseillons aux entreprises d&rsquo;utiliser 2027 comme ann\u00e9e de test et de pr\u00e9paration.<\/p>\n<p>Dans la pratique, nous consid\u00e9rons l&rsquo;e-reporting moins comme un projet informatique que comme un projet de TVA et de qualit\u00e9 des donn\u00e9es. Les points suivants m\u00e9ritent une attention particuli\u00e8re :<\/p>\n<ul>\n<li>des codes TVA corrects ;<\/li>\n<li>la qualit\u00e9 des donn\u00e9es clients et fournisseurs ;<\/li>\n<li>des descriptions de facture coh\u00e9rentes ;<\/li>\n<li>le traitement des notes de cr\u00e9dit et des corrections ;<\/li>\n<li>la concordance entre la facturation, la comptabilit\u00e9 et les d\u00e9clarations TVA ;<\/li>\n<li>les transactions avec des entreprises \u00e9trang\u00e8res disposant d&rsquo;un num\u00e9ro de TVA belge ;<\/li>\n<li>les transactions au sein d&rsquo;une unit\u00e9 TVA.<\/li>\n<\/ul>\n<h2>Que recommandons-nous aujourd&rsquo;hui ?<\/h2>\n<p>De nombreuses entreprises ne savent pas aujourd&rsquo;hui si leurs processus de facturation, de donn\u00e9es de base et de TVA sont suffisamment robustes pour la prochaine phase de la num\u00e9risation fiscale. C&rsquo;est pourquoi PKF BOFIDI a d\u00e9velopp\u00e9 un <strong>E-Reporting Readiness Scan<\/strong> sp\u00e9cifique. Lors de ce scan, nous \u00e9valuons notamment :<\/p>\n<ul>\n<li>la qualit\u00e9 de vos donn\u00e9es TVA ;<\/li>\n<li>l&rsquo;application correcte des codes TVA et des flux ;<\/li>\n<li>la qualit\u00e9 des donn\u00e9es clients et fournisseurs ;<\/li>\n<li>vos processus de facturation et de comptabilit\u00e9 ;<\/li>\n<li>la concordance avec vos d\u00e9clarations TVA.<\/li>\n<\/ul>\n<p>\u00c0 l&rsquo;issue du scan, vous recevez un aper\u00e7u concret des risques, des gains rapides (quick wins) et des points d&rsquo;attention, afin de pouvoir anticiper \u00e0 temps les obligations d&rsquo;e-reporting attendues \u00e0 partir de 2028.<\/p>\n<p>Vous voulez savoir si votre entreprise est pr\u00eate pour l&rsquo;e-reporting \u00e0 partir de 2028 ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos sp\u00e9cialistes TVA pour un <strong>E-Reporting Readiness Scan.<\/strong> Vous obtiendrez ainsi une vision claire de la situation actuelle de votre entreprise, ainsi qu&rsquo;un plan d&rsquo;action pratique pour vous pr\u00e9parer en 2027. \u00c0 moins que vous ne pr\u00e9f\u00e9riez attendre que l&rsquo;administration de la TVA effectue elle-m\u00eame le contr\u00f4le.<\/p>\n<div>Cet article a \u00e9t\u00e9 r\u00e9dig\u00e9 par Elise De Ketelaere.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En octobre 2026, le gouvernement belge a publi\u00e9 un projet de loi pr\u00e9voyant l&rsquo;introduction de l&rsquo;e-reporting obligatoire \u00e0 partir du 1er janvier 2028. Apr\u00e8s la facturation \u00e9lectronique obligatoire, la Belgique franchit ainsi une nouvelle \u00e9tape dans la num\u00e9risation de l&rsquo;administration de la TVA. <\/p>\n","protected":false},"author":6,"featured_media":11314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[176,229],"class_list":["post-11320","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-pkf-bofidi-tax-fr","tag-tax-fr-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Apr\u00e8s la facturation \u00e9lectronique, place \u00e0 l&#039;e-reporting : qu&#039;est-ce qui change \u00e0 partir de 2028 ? | PKF BOFIDI<\/title>\n<meta name=\"description\" content=\"Apr\u00e8s la facturation \u00e9lectronique, place \u00e0 l&#039;e-reporting. 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