{"id":1444,"date":"2026-09-30T11:06:48","date_gmt":"2026-09-30T09:06:48","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1444"},"modified":"2026-09-30T11:06:48","modified_gmt":"2026-09-30T09:06:48","slug":"reduction-des-delais-detablissement-des-factures-pour-les-paiements-enregistres","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/fr\/circulaires\/2026\/09\/30\/reduction-des-delais-detablissement-des-factures-pour-les-paiements-enregistres\/","title":{"rendered":"R\u00e9duction des d\u00e9lais d\u2019\u00e9tablissement des factures pour les paiements enregistr\u00e9s"},"content":{"rendered":"<p>Nous rappelons que, dans le cas o\u00f9 :<\/p>\n<ul>\n<li>de paiement et de recouvrement, sur une p\u00e9riode enti\u00e8re d\u2019imposition, de tous les montants relatifs \u00e0 des op\u00e9rations d\u2019un montant sup\u00e9rieur \u00e0 <strong><u>499,99 euros<\/u><\/strong> exclusivement par l'interm\u00e9diaire de <strong><u>moyens de tra\u00e7abilit\u00e9<\/u><\/strong> et aussi :<\/li>\n<li>la certification des recettes exclusivement par l\u2019\u00e9mission de factures \u00e9lectroniques et\/ou de bons de caisse \u00e9lectroniques et\/ou de documents commerciaux en ligne sur le site de l\u2019Agence des Entr\u00e9es ;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>Il diminue de <strong><u>deux ans<\/u><\/strong> le d\u00e9lai pendant lequel les services fiscaux peuvent notifier des avis d\u2019\u00e9tablissement des droits, afin de corriger \u00e0 la hausse le revenu d\u00e9clar\u00e9 par les titulaires de revenus professionnels ou ind\u00e9pendants.<\/p>\n<p>Les moyens tra\u00e7ables sont tous les moyens de paiement autres que l'argent liquide, c'est-\u00e0-dire<\/p>\n<ul>\n<li>les ch\u00e8ques bancaires, les ch\u00e8ques postaux, les traites bancaires, les billets \u00e0 ordre, \u00e0 condition qu'ils soient incessibles ;<\/li>\n<li>des transferts ;<\/li>\n<li>les cartes de d\u00e9bit ;<\/li>\n<li>les cartes de cr\u00e9dit ;<\/li>\n<li>les lettres de change ;<\/li>\n<li>d'autres syst\u00e8mes de paiement par le biais du syst\u00e8me bancaire ou postal.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Tout en restant \u00e0 votre disposition pour tout doute ou demande d'\u00e9claircissement, nous profitons de l'occasion pour vous adresser nos meilleures salutations.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Ricordiamo che, in caso: di pagamento e di incasso, in un intero periodo di imposta, di tutti gli importi per operazioni di ammontare superiore ad euro 499,99 esclusivamente mediante mezzi tracciabili ed anche: di certificazione dei ricavi esclusivamente mediante emissione di fatture elettroniche e\/o di scontrini telematici e\/o di documenti commerciali on-line sul sito dell\u2019Agenzia [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1444","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/comments?post=1444"}],"version-history":[{"count":1,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1444\/revisions"}],"predecessor-version":[{"id":1445,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/posts\/1444\/revisions\/1445"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/media?parent=1444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/categories?post=1444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/fr\/wp-json\/wp\/v2\/tags?post=1444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}