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Dans ce contexte,"},{"type":"span","marks":["strong"],"value":" les collaborateurs des cabinets d’expertise comptable"},{"type":"span","value":" jouent un rôle clé auprès de leurs client·es pour "},{"type":"span","marks":["strong"],"value":"les accompagner dans la mise en conformité et l’adoption des nouveaux outils"},{"type":"span","value":". Comment les aider à réussir cette mission et à transformer cette obligation en véritable opportunité de conseil et de valeur ajoutée ?"}]}]}},"links":[]},"author":{"slug":"amandine-dujardin","name":"Amandine Dujardin","image":{"alt":"amandine-dujardin-experte-entrepreneuriat-comptabilité","url":"https://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format","width":4032,"height":3024,"gatsbyImageData":{"images":{"sources":[],"fallback":{"src":"https://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032","srcSet":"https://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032 9w,\nhttps://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032 18w,\nhttps://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.01&monochrome=CCCCCC&w=4032 36w,\nhttps://www.datocms-assets.com/54769/1708621772-356812332_202859252436054_8247550344283644527_n.jpg?auto=format&dpr=0.02&monochrome=CCCCCC&w=4032 72w","sizes":"(min-width: 36px) 36px, 100vw"}},"layout":"constrained","width":36,"height":36}},"description":"Issue d'un Master de traduction français, anglais, allemand, je me suis spécialisée dans la rédaction SEO et la gestion de contenu il y a 6 ans. ","twitter":"","linkedin":"https://www.linkedin.com/in/amandinedujardin/","facebook":"","website":"","job":"Content manager","knowsAbout":"Actualités, Gérer son entreprise, Transition Écologique, Frais professionnel, Charges déductibles, Micro-entreprise, SAS, SASU, SARL, EURL"},"reviewer":{"slug":"nathan-colson","name":"Nathan Colson","image":{"alt":"Nathan Colson Head of Organic Growth | Shine","url":"https://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format","width":1792,"height":2400,"gatsbyImageData":{"images":{"sources":[],"fallback":{"src":"https://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.03&monochrome=CCCCCC&w=1792","srcSet":"https://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.01&monochrome=CCCCCC&w=1792 9w,\nhttps://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.02&monochrome=CCCCCC&w=1792 18w,\nhttps://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.03&monochrome=CCCCCC&w=1792 36w,\nhttps://www.datocms-assets.com/54769/1772613386-gemini_generated_image_n21ok5n21ok5n21o-1.png?auto=format&dpr=0.05&monochrome=CCCCCC&w=1792 72w","sizes":"(min-width: 36px) 36px, 100vw"}},"layout":"constrained","width":36,"height":36}}},"body":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"heading","level":2,"children":[{"type":"span","marks":["strong"],"value":"De l’attentisme à l’urgence"}]},{"type":"paragraph","children":[{"type":"span","value":"Après quelques changements de "},{"url":"https://www.shine.fr/blog/facturation-electronique-calendrier/","type":"link","children":[{"type":"span","value":"calendrier, c’est bien le 1er septembre 2026"}]},{"type":"span","value":" que toutes les entreprises françaises assujetties à la TVA, de la plus grande à la plus petite, devront être en mesure de "},{"type":"span","marks":["strong"],"value":"recevoir leurs factures au format électronique"},{"type":"span","value":". À cette date, elles devront également avoir choisi "},{"url":"https://www.shine.fr/blog/plateforme-dematerialisation-partenaire-definition/","type":"link","children":[{"type":"span","value":"une Plateforme Agréée (ex. PDP)"}]},{"type":"span","value":"."}]},{"type":"paragraph","children":[{"type":"span","value":"Toujours au 1er septembre 2026, les entreprises de taille intermédiaire et les grandes entreprises devront également avoir la capacité d’"},{"type":"span","marks":["strong"],"value":"émettre leurs factures au format électronique"},{"type":"span","value":", les TPE et PME bénéficiant d’un délai supplémentaire jusqu’au 1er septembre 2027."}]},{"type":"paragraph","children":[{"type":"span","value":"Autrement dit, "},{"type":"span","marks":["strong"],"value":"l'ensemble des client·es des cabinets comptables"},{"type":"span","value":" devront être en mesure de recevoir des e-factures "},{"type":"span","marks":["strong"],"value":"dès la fin de l'année"},{"type":"span","value":" !"}]},{"type":"paragraph","children":[{"type":"span","value":"Face à l’échéance, les actions de sensibilisation menées conjointement depuis plusieurs années par les pouvoirs publics, les associations professionnels, et bien sûr les experts-comptables, portent leurs fruits, selon une étude IPSOS réalisée en juillet 2024 pour Sopra-Steria. "}]},{"type":"paragraph","children":[{"type":"span","value":"Parmi les dirigeants d’entreprises interrogés :"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"un gros tiers (38 %) déclaraient qu’ils en connaissaient l’existence et les grands principes ; "}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"1/3 (32 %) déclaraient connaître l’existence de la réforme, et savoir parfaitement bien ce qu’elle contient (32%) ; "}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"1/3 (30 %) en avait seulement entendu parler, voire n’étaient pas au courant du tout."}]}]}]},{"type":"paragraph","children":[{"type":"span","value":"Mais entre être informé et être opérationnel, il y a une différence. Or "},{"url":"https://www.shine.fr/blog/etude-2025-facturation-electronique-tpe/","type":"link","children":[{"type":"span","marks":["strong"],"value":"les TPE ne sont pas prêtes"}]},{"type":"span","value":". Malgré les efforts de sensibilisation des experts-comptables, beaucoup de dirigeant·es ont eu tendance à remettre à plus tard la préparation du passage à la facture électronique. Ils avaient d’autres priorités, et les reports successifs de la réforme les confortaient dans leur attentisme."}]},{"type":"paragraph","children":[{"type":"span","value":"Comme à chaque grand changement, "},{"type":"span","marks":["strong"],"value":"l’inquiétude ne va pas tarder à monter au fur et à mesure du compte à rebours"},{"type":"span","value":". Un cabinet compte des centaines de client·es, et l’expert-comptable n’y suffira pas. L’essentiel des collaborateurs doit rapidement pouvoir accompagner les entrepreneur·es sur le chemin de la facture électronique."}]},{"item":"VRygH2dlR5SJYeLVeLYxwQ","type":"block"},{"type":"heading","level":2,"children":[{"type":"span","marks":["strong"],"value":"Le nouveau challenge des collaborateurs comptables"}]},{"type":"paragraph","children":[{"type":"span","value":"La réforme de la facture électronique va bien au-delà d’une énième modification règlementaire."},{"type":"span","marks":["strong"],"value":" Elle remet en cause des modes de fonctionnement établis depuis toujours"},{"type":"span","value":" ! Ainsi, elle a pu naturellement poser des questions aux collaborateurs comptables, questions auxquelles les réponses apparaissent de plus en plus clairement :"}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Que va devenir le travail de saisie ?"}]},{"type":"paragraph","children":[{"type":"span","value":"Le métier d’opérateur de saisie va disparaître, comme d’autres métiers avant lui. Il faut l’accepter et trouver un nouveau débouché aux qualités de chacun."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Comment garder un relationnel avec le client une fois tout dématérialisé ?"}]},{"type":"paragraph","children":[{"type":"span","value":"La relation était rythmée par les obligations réglementaires – TVA et "},{"url":"https://www.shine.fr/blog/la-liasse-fiscale-expliquee-par-georges-partenaire-shine/","type":"link","children":[{"type":"span","value":"liasse fiscale"}]},{"type":"span","value":", entraînant des contacts au moins mensuels, qui n’auront plus lieu d’être. Mais il y a d’autres occasions au moins aussi intéressantes de rencontres à développer."}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Si l’administration finit par tout faire, à quoi servirons-nous ?"}]},{"type":"paragraph","children":[{"type":"span","value":"Les nouvelles offres du cabinet apporteront la meilleure réponse à la question !"}]},{"type":"heading","level":2,"children":[{"type":"span","marks":["strong"],"value":"Les bases du e-invoicing et du e-reporting"}]},{"type":"paragraph","children":[{"type":"span","value":"Les bases de la facture électronique et de l"},{"url":"https://www.shine.fr/blog/facturation-electronique-e-reporting/","type":"link","children":[{"type":"span","value":"’"},{"type":"span","marks":["strong"],"value":"e-reporting"}]},{"type":"span","value":" sont maintenant bien cadrées :"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"utilisation d’un format structuré ("},{"url":"https://www.shine.fr/blog/factur-x/","type":"link","children":[{"type":"span","value":"Factur-X"}]},{"type":"span","value":", "},{"url":"https://www.shine.fr/blog/facturation-electronique-format-ubl/","type":"link","children":[{"type":"span","value":"UBL"}]},{"type":"span","value":", "},{"url":"https://www.shine.fr/blog/facturation-electronique-format-cii/","type":"link","children":[{"type":"span","value":"CII"}]},{"type":"span","value":") ; "}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"circulation des factures via les Plateformes Agréées (ex. PDP) ; "}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"url":"https://help.shine.fr/shine-facture/fr/articles/14658643-facturation-electronique-les-nouvelles-mentions-obligatoires","type":"link","children":[{"type":"span","value":"nouvelles mentions obligatoires"}]},{"type":"span","value":" ("},{"url":"https://www.shine.fr/blog/auto-entrepreneur-siren-siret/","type":"link","children":[{"type":"span","value":"SIREN ou SIRET"}]},{"type":"span","value":" du client facturé, adresse de livraison si différente de celle de la facturation, précision de la nature “bien” ou “service” des opérations facturées, mention « option pour le paiement de la taxe d’après les débits » pour le paiement de la TVA le cas échéant ; "}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"mise à jour régulière du statut de chaque facture au fil de son cycle de vie (déposée, rejetée, encaissée, refusée)."}]}]}]},{"type":"heading","level":2,"children":[{"type":"span","value":"L'impact de la RFE sur les entreprises"}]},{"type":"paragraph","children":[{"type":"span","value":"Les collaborateurs en cabinet s’adapteront probablement sans mal à ces changements (ils en ont vu d’autres !)."}]},{"type":"paragraph","children":[{"type":"span","value":"Mais pour leurs client·es, "},{"type":"span","marks":["strong"],"value":"la facturation électronique va constituer une révolution"},{"type":"span","value":" face à laquelle ils peuvent se sentir désarmé·es. "}]},{"type":"paragraph","children":[{"type":"span","value":"Ceux d’entre eux qui sont équipés d’un "},{"url":"https://www.shine.fr/shine-facture/","type":"link","children":[{"type":"span","value":"outil de facturation"}]},{"type":"span","value":" attendent la réponse de leur éditeur, s’ils l’obtiennent. "}]},{"type":"paragraph","children":[{"type":"span","value":"Pour ceux qui éditent leurs pièces avec Word ou Excel, on conçoit qu’il reste du chemin à faire. Oui, les petits patrons vont rapidement avoir "},{"type":"span","marks":["strong"],"value":"besoin d’aide"},{"type":"span","value":". Et ils comptent sur leur cabinet comptable, auquel ils font confiance à 95 %, un score confirmé à chaque nouvelle étude."}]},{"item":"MpQ-x2PLQ6OilrWhFl1ccw","type":"block"},{"type":"heading","level":2,"children":[{"type":"span","marks":["strong"],"value":"Aider les collaborateurs à accompagner les clients vers la facture électronique"}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Les besoins des client·es des cabinets"}]},{"type":"paragraph","children":[{"type":"span","value":"L’étude IPSOS déjà citée, ainsi que "},{"url":"https://www.lemondeduchiffre.fr/etudes/76936-e-facturation-peu-d-entreprises-sont-deja-pretes-pour-2026.html#:~:text=Cette%20%C3%A9tude%20porte%20sur%20le,s'%C3%A9chelonnant%20sur%2012%20mois.","meta":[{"id":"rel","value":"noopener"},{"id":"target","value":"_blank"}],"type":"link","children":[{"type":"span","value":"l’enquête OpinionWay,"}]},{"type":"span","value":" ont récemment mis en lumière les besoins des client·es des cabinets dans le cadre de la mise en place de la facture électronique :"}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"de l’information "},{"type":"span","value":"sur la réforme. Sur les 89 % des entreprises qui attendent un accompagnement de la part de leur cabinet, 69 % souhaitent obtenir des informations sur la réforme ;"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"de la formation"},{"type":"span","value":" sur la gestion du changement – séances et guides pratiques ;"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"un plan d’action"},{"type":"span","value":" détaillé avec des recommandations concrètes sur sa mise en œuvre – par exemple assistance à la sélection et à la configuration du logiciel ;"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"une assistance"},{"type":"span","value":" à la conformité : données fiscales, conservation des factures, RGPD, etc."}]}]}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Les actions à mettre en place"}]},{"type":"paragraph","children":[{"type":"span","value":"Comment aider ses collaborateurs à remplir cette mission ? En leur confiant "},{"type":"span","marks":["strong"],"value":"une responsabilité claire, des outils adaptés et une formation adéquate"},{"type":"span","value":", pour mettre en place la facture électronique chez ces PME, ces TPE et ces commerçants, parfois peu portés sur l’informatique. "}]},{"type":"paragraph","children":[{"type":"span","value":"📌 Par exemple en suivant ces 3 étapes :"}]},{"type":"list","style":"numbered","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"appréhender l’existant du client, la nature et le volume de ses besoins"},{"type":"span","value":" ;"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"expliquer la facture électronique"},{"type":"span","value":" : ce qu’elle va changer pour l’entrepreneur, et ses avantages potentiels quant au pilotage de son activité, en quoi le cabinet endosse le changement et le rend indolore ; "}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","marks":["strong"],"value":"proposer un plan de transition "},{"type":"span","value":": l’équipement, le planning, le budget, les formations, etc., pour passer à un système de facturation adapté. L’expert-comptable travaillera sur un canevas, à adapter par le collaborateur en fonction de l’interlocuteur."}]}]}]},{"type":"heading","level":3,"children":[{"type":"span","value":"Et après ?"}]},{"type":"paragraph","children":[{"type":"span","value":"Une fois les bases posées, "},{"type":"span","marks":["strong"],"value":"la discussion pourra continuer"},{"type":"span","value":". En effet pas moins de 77 % des entreprises se déclarent intéressées par "},{"type":"span","marks":["strong"],"value":"de nouvelles offres de services "},{"type":"span","value":"qui peuvent découlent de la réforme : "}]},{"type":"list","style":"bulleted","children":[{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"externalisation de la facturation au cabinet ;"}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"mandat payeur des factures fournisseurs ; "}]}]},{"type":"listItem","children":[{"type":"paragraph","children":[{"type":"span","value":"automatisation de tableaux de bord…"}]}]}]},{"type":"paragraph","children":[{"type":"span","value":"Poser les bonnes questions, savoir écouter le client, détecter un besoin, partager en interne (par exemple avec son chef de mission) avant de faire une proposition, sont des talents accessibles à tous les collaborateurs correctement formés. En plus des éléments techniques, on veillera donc aussi à dispenser des formations pour "},{"type":"span","marks":["strong"],"value":"développer les soft skills nécessaires"},{"type":"span","value":"."}]},{"type":"paragraph","children":[{"type":"span","value":"Il faudra enfin encourager les collaborateurs à "},{"type":"span","marks":["strong"],"value":"rester en veille"},{"type":"span","value":", en les encourageant à s’informer aux bonnes sources. Par exemple, pour comprendre ce que signifie concrètement le passage à la facture électronique pour les client·es, l’Ordre des Experts-Comptables a publié 11 fiches sectorielles qui vont des CHR aux professions de santé, des commerçant·es aux entrepreneur·es. "}]},{"type":"heading","level":2,"children":[{"type":"span","value":"Accompagner ses clients vers la facture électronique : le récap'"}]},{"type":"paragraph","children":[{"type":"span","value":"À l’approche de septembre 2026 et septembre 2027, la facture électronique n’est plus un sujet à remettre à plus tard : elle devient "},{"type":"span","marks":["strong"],"value":"un chantier prioritaire pour les cabinets et leurs client·es"},{"type":"span","value":". "}]},{"type":"paragraph","children":[{"type":"span","value":"Plus qu’une contrainte réglementaire, cette réforme représente une opportunité de renforcer l’accompagnement, de faire évoluer les missions des collaborateurs et de construire une relation client plus proactive et stratégique. "}]},{"type":"paragraph","children":[{"type":"span","value":"Pour rappel, vos client·es ont besoin"},{"type":"span","marks":["strong"],"value":" d'information, de formation, d'assistance et d'un plan d'action"},{"type":"span","value":". "}]},{"type":"paragraph","children":[{"type":"span","value":"Envie d'aller plus loin ? Voici "},{"url":"https://www.shine.fr/blog/ca3-preremplie-consequences","type":"link","children":[{"type":"span","value":"les conséquences du pré-remplissage de la CA3"}]},{"type":"span","value":". "}]},{"type":"paragraph","children":[{"type":"span","value":"Chez Shine, nous pouvons également vous aider à accompagner vos client·es dans "},{"url":"https://www.shine.fr/facturation-electronique/?ae=279&blogcopilote=1","type":"link","children":[{"type":"span","value":"la mise en place de la facturation électronique"}]},{"type":"span","value":". "}]},{"item":"Od3GTLgOSGW3SQnC6k6R1g","type":"block"}]}},"blocks":[{"__typename":"DatoCmsCtaCardBlock","id":"VRygH2dlR5SJYeLVeLYxwQ","ctaCard":{"brandLogo":{"alt":"shine-logo-rebranding-noir-fond-blanc","url":"https://www.datocms-assets.com/54769/1677580553-shine-logo-rebranding-noir-fond-blanc.svg"},"copy":"Êtes-vous concerné·e par la réforme de la facturation électronique ? ","ctaLabel":"Je fais le test","ctaLink":"https://shinetools.typeform.com/to/HbDTICoa","image":{"alt":"To do illustration","url":"https://www.datocms-assets.com/54769/1760520565-to-do.png?auto=format"}}},{"__typename":"DatoCmsCtaCardBlock","id":"MpQ-x2PLQ6OilrWhFl1ccw","ctaCard":{"brandLogo":{"alt":"shine-logo-rebranding-noir-fond-blanc","url":"https://www.datocms-assets.com/54769/1677580553-shine-logo-rebranding-noir-fond-blanc.svg"},"copy":"Êtes-vous concerné·e par la réforme de la facturation électronique ? ","ctaLabel":"Je fais le test","ctaLink":"https://shinetools.typeform.com/to/HbDTICoa","image":{"alt":"To do illustration","url":"https://www.datocms-assets.com/54769/1760520565-to-do.png?auto=format"}}},{"__typename":"DatoCmsFaqBlock","id":"Od3GTLgOSGW3SQnC6k6R1g","title":"Questions fréquentes","faqs":[{"question":"À partir de quand la facture électronique devient-elle obligatoire ?","id":"DatoCmsFaq-VpNpAltrRlaPsFCExsjPHg-fr","answer":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"paragraph","children":[{"type":"span","value":"Toutes les entreprises françaises assujetties à la TVA devront être capables de recevoir des factures électroniques à partir du 1er septembre 2026. Les grandes entreprises et ETI devront également émettre des e-factures dès cette date, tandis que les TPE et PME auront jusqu’au 1er septembre 2027 pour s’y conformer."}]}]}},"links":[]}},{"question":"Les entreprises utilisant Word ou Excel pour établir des factures pourront-elles continuer à facturer ?","id":"DatoCmsFaq-TtsZR3NMQkGU0YQQ6261Bg-fr","answer":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"paragraph","children":[{"type":"span","value":"Pas dans les mêmes conditions. Les factures devront respecter des formats électroniques structurés comme Factur-X, UBL ou CII. Les entreprises devront donc s’équiper d’un logiciel ou d’une "},{"url":"https://www.shine.fr/blog/meilleurs-logiciels-facturation-electronique/","type":"link","children":[{"type":"span","value":"solution compatible avec la réforme."}]}]}]}},"links":[]}},{"question":"Quel sera l’impact de la RFE sur les cabinets comptables ?","id":"DatoCmsFaq-LLCoxMPQTs-jKBH6-TjK0w-fr","answer":{"value":{"schema":"dast","document":{"type":"root","children":[{"type":"paragraph","children":[{"type":"span","value":"La réforme va transformer "},{"url":"https://www.shine.fr/blog/missions-role-expert-comptable/","type":"link","children":[{"type":"span","value":"les missions traditionnelles des cabinets comptables"}]},{"type":"span","value":". Le temps consacré à la saisie diminuera au profit de l’accompagnement, du conseil, du pilotage et de l’assistance au changement auprès des client·es."}]}]}},"links":[]}}]}],"links":[]},"relatedArticles":[]},"relatedArticles":{"nodes":[{"__typename":"DatoCmsArticle","title":"Est-ce obligatoire d’avoir recours à un comptable en société ?","slug":"experts-comptables-recours-entreprise-obligatoire","id":"DatoCmsArticle-149211080-fr","seo":{"description":"Est-ce obligatoire d’avoir recours à un comptable pour gérer les flux financiers de sa société ? 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