{"id":18211,"date":"2020-05-18T13:16:02","date_gmt":"2020-05-18T13:16:02","guid":{"rendered":"https:\/\/avoloi.eu\/?p=18211"},"modified":"2020-05-18T13:16:02","modified_gmt":"2020-05-18T13:16:02","slug":"les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/","title":{"rendered":"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s"},"content":{"rendered":"

Pour garantir la validit\u00e9 des factures il est essentiel de les \u00e9diter et de les transmettre dans le respect des r\u00e8gles applicables en la mati\u00e8re. Pourtant, l\u2019\u00e9pid\u00e9mie de coronavirus est venue perturber le mode de transmission des factures \u00ab\u00a0papier\u00a0\u00bb tandis que les entreprises accumulent les retards de paiement. Quelles sont les cons\u00e9quences de ces perturbations sur l\u2019archivage et le droit \u00e0 d\u00e9duction et comment g\u00e9rer les impay\u00e9s dans ce contexte particulier\u00a0?<\/p>\n

Les moyens autoris\u00e9s\u00a0pour la transmission des factures<\/strong><\/h2>\n

Chaque vendeur ou prestataire de service doit en principe remettre au client sa facture d\u00e8s la r\u00e9alisation de la livraison ou de la prestation. \u00c9dit\u00e9e en deux exemplaires, la facture originale est conserv\u00e9e par l\u2019acheteur.<\/p>\n

Alors que les factures \u00e9tablies sous format papier sont adress\u00e9es aux clients par voie postale ou donn\u00e9es en main propre, les factures d\u00e9mat\u00e9rialis\u00e9es sont envoy\u00e9es par voie \u00e9lectronique sous r\u00e9serve de l\u2019acceptation pr\u00e9alable de leur destinataire. Quelle que soit leur forme, les factures sont soumises aux m\u00eames mentions obligatoires et tout manquement aux r\u00e8gles de facturation est passible d’une sanction administrative.<\/p>\n

En cette p\u00e9riode perturb\u00e9e du fait de l\u2019\u00e9pid\u00e9mie de coronavirus, la tentation est donc grande de recourir \u00e0 l\u2019envoi informatique de ses factures afin de s\u2019assurer de leur r\u00e9ception par les clients. Pourtant, substituer \u00e0 la facture papier un document PDF adress\u00e9 par courriel ne suffit pas \u00e0 constituer une facture \u00e9lectronique. Cette derni\u00e8re, qui fait l\u2019objet d\u2019une r\u00e9glementation tr\u00e8s stricte, r\u00e9sulte en effet d\u2019une d\u00e9mat\u00e9rialisation int\u00e9grale du processus de facturation, c\u2019est-\u00e0-dire de l\u2019\u00e9mission de la facture jusqu\u2019\u00e0 sa r\u00e9ception.<\/p>\n

N\u00e9anmoins, pendant toute la dur\u00e9e de l\u2019\u00e9tat d\u2019urgence sanitaire<\/strong> (soit jusqu\u2019au 24 mai 2020<\/strong>, sauf prolongation), la transmission par courrier \u00e9lectronique<\/strong> des factures initialement \u00e9mises sous forme papier puis num\u00e9ris\u00e9es \u00e0 cet effet est tol\u00e9r\u00e9e par l’administration fiscale. Durant cette p\u00e9riode, l\u2019envoi par voie postale des factures papier correspondantes n\u2019est pas exig\u00e9 et leur conservation sous format PDF est autoris\u00e9e sans remettre en cause l\u2019exercice du droit \u00e0 d\u00e9duction de la TVA du destinataire.<\/p>\n

L\u2019administration fiscale attend toutefois des assujettis qui \u00e9mettent et\/ou re\u00e7oivent des factures \u00ab\u00a0papier\u00a0\u00bb par messagerie \u00e9lectronique qu\u2019ils en garantissent l\u2019authenticit\u00e9, l\u2019int\u00e9grit\u00e9 du contenu et la lisibilit\u00e9 au moyen de contr\u00f4les \u00e9tablissant une piste d\u2019audit fiable<\/strong>.<\/p>\n

A l\u2019issue de la p\u00e9riode d\u2019\u00e9tat d\u2019urgence sanitaire, les professionnels concern\u00e9s devront proc\u00e9der \u00e0 l\u2019archivage de ces factures<\/strong>, soit sur support papier en les imprimant, soit sous format PDF selon un dispositif s\u00e9curis\u00e9 conforme aux dispositions en vigueur (cachet serveur, empreinte num\u00e9rique, signature \u00e9lectronique, etc.)<\/p>\n

Quels r\u00e9flexes adopter pour faire face aux retards de paiement\u00a0?<\/strong><\/h2>\n

Les petites entreprises impact\u00e9es par la crise du Covid-19 peuvent, sous certaines conditions, b\u00e9n\u00e9ficier d\u2019un report de paiement de leurs factures d\u2019eau, de gaz et\/ou d\u2019\u00e9lectricit\u00e9 sans encourir de p\u00e9nalit\u00e9s financi\u00e8res ou de frais suppl\u00e9mentaires, ni d\u2019interruption dans leur approvisionnement en eau ou en \u00e9nergie. De la m\u00eame mani\u00e8re, certaines TPE et PME peuvent temporairement r\u00e9clamer un \u00e9talement, un report voire une annulation de leurs loyers et charges locatives pour leurs locaux commerciaux ou professionnels.<\/p>\n

A l\u2019exception de ces situations sp\u00e9cifiques, les autres cr\u00e9ances<\/strong> existantes entre fournisseurs et clients demeurent exigibles<\/strong> durant la p\u00e9riode d’urgence sanitaire. Il semble, par ailleurs, que les mesures exceptionnelles du gouvernement soient \u00e9galement sans incidence sur l\u2019exigibilit\u00e9 des int\u00e9r\u00eats de retard qui leur seraient li\u00e9s. De fait, m\u00eame en cette p\u00e9riode particuli\u00e8re, les p\u00e9nalit\u00e9s de retard continuent de s\u2019appliquer de fa\u00e7on automatique<\/strong>, sans n\u00e9cessiter ni rappel, ni mise en demeure.<\/p>\n

Tout client, particulier comme professionnel, qui rencontrerait des difficult\u00e9s pour r\u00e9gler ses factures a donc int\u00e9r\u00eat \u00e0 n\u00e9gocier \u00e0 l\u2019amiable<\/strong> aupr\u00e8s de son fournisseur de nouveaux d\u00e9lais de paiement ou un \u00e9chelonnement des versements. La proc\u00e9dure de m\u00e9diation<\/strong> a notamment pour but d\u2019aider les professionnels \u00e0 am\u00e9nager entre eux des accords en ce sens. En effet, s\u2019il est compr\u00e9hensible que l\u2019arr\u00eat partiel ou total de l\u2019activit\u00e9 d\u2019une entreprise puisse la conduire \u00e0 un affaiblissent cons\u00e9quent de sa tr\u00e9sorerie, il est tout aussi pr\u00e9visible qu\u2019un montant trop important d\u2019impay\u00e9s puisse mettre \u00e0 mal un fournisseur et pousse son entreprise \u00e0 la faillite.<\/p>\n

Ainsi, en cas de facture impay\u00e9e dans les d\u00e9lais convenus (m\u00eame apr\u00e8s n\u00e9gociations), la premi\u00e8re \u00e9tape importante consiste \u00e0 relancer le client<\/strong> (par courrier, t\u00e9l\u00e9phone…). Si ces relances restent sans effet, le fournisseur adressera \u00e0 son client une mise en demeure<\/strong> de payer. La facture pourra alors \u00eatre major\u00e9e des \u00e9ventuelles indemnit\u00e9s de retard et, le cas \u00e9ch\u00e9ant, de l\u2019indemnit\u00e9 forfaitaire pour frais de recouvrement. Ce courrier tr\u00e8s formalis\u00e9 peut \u00eatre r\u00e9dig\u00e9 par le fournisseur lui-m\u00eame mais, au vu des enjeux actuels, l\u2019intervention d\u2019un avocat peut, \u00e0 ce stade, convaincre rapidement le client de s\u2019acquitter de sa cr\u00e9ance. Si n\u00e9anmoins ces proc\u00e9dures amiables demeuraient infructueuses, un recouvrement par voie judiciaire<\/strong> pourrait \u00eatre engag\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"

Pour garantir la validit\u00e9 des factures il est essentiel de les \u00e9diter et de les transmettre dans le respect des r\u00e8gles applicables en la mati\u00e8re. Pourtant, l\u2019\u00e9pid\u00e9mie de coronavirus est venue perturber le mode de transmission des factures \u00ab\u00a0papier\u00a0\u00bb tandis que les entreprises accumulent les retards de paiement. Quelles sont les cons\u00e9quences de ces perturbations […]<\/p>\n","protected":false},"author":2,"featured_media":18212,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281],"tags":[361,403,70,404],"class_list":["post-18211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal-patrimonial","tag-covid-19","tag-facturation","tag-factures","tag-retard-de-paiement"],"yoast_head":"\nLes impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s - Le blog Avoloi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s - Le blog Avoloi\" \/>\n<meta property=\"og:description\" content=\"Pour garantir la validit\u00e9 des factures il est essentiel de les \u00e9diter et de les transmettre dans le respect des r\u00e8gles applicables en la mati\u00e8re. Pourtant, l\u2019\u00e9pid\u00e9mie de coronavirus est venue perturber le mode de transmission des factures \u00ab\u00a0papier\u00a0\u00bb tandis que les entreprises accumulent les retards de paiement. Quelles sont les cons\u00e9quences de ces perturbations […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/\" \/>\n<meta property=\"og:site_name\" content=\"Le blog Avoloi\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/fr-fr.facebook.com\/avoloi\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-05-18T13:16:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2020\/05\/Droit-fiscal-1-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Avoloi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@avoloi\" \/>\n<meta name=\"twitter:site\" content=\"@avoloi\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Avoloi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/\"},\"author\":{\"name\":\"Avoloi\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#\\\/schema\\\/person\\\/23b73188a8a805006f016e2a3cb617b1\"},\"headline\":\"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s\",\"datePublished\":\"2020-05-18T13:16:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/\"},\"wordCount\":936,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/Droit-fiscal-1-scaled-1.jpg\",\"keywords\":[\"covid-19\",\"facturation\",\"factures\",\"retard de paiement\"],\"articleSection\":[\"Droit fiscal\\\/patrimonial\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/\",\"url\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/\",\"name\":\"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s - Le blog Avoloi\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/Droit-fiscal-1-scaled-1.jpg\",\"datePublished\":\"2020-05-18T13:16:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/Droit-fiscal-1-scaled-1.jpg\",\"contentUrl\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2020\\\/05\\\/Droit-fiscal-1-scaled-1.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/\",\"name\":\"Le blog Avoloi\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#organization\",\"name\":\"Avoloi\",\"url\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/avoloi_726x172.png\",\"contentUrl\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/wp-content\\\/uploads\\\/2022\\\/06\\\/avoloi_726x172.png\",\"width\":726,\"height\":172,\"caption\":\"Avoloi\"},\"image\":{\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/fr-fr.facebook.com\\\/avoloi\\\/\",\"https:\\\/\\\/x.com\\\/avoloi\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/11097274\\\/\",\"https:\\\/\\\/www.instagram.com\\\/avoloi\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/avoloi.fr\\\/blog\\\/#\\\/schema\\\/person\\\/23b73188a8a805006f016e2a3cb617b1\",\"name\":\"Avoloi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ec2e99d2d37d9499d05c0d8442d636f63a751b8a8c16870416ac671c571f81d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ec2e99d2d37d9499d05c0d8442d636f63a751b8a8c16870416ac671c571f81d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2ec2e99d2d37d9499d05c0d8442d636f63a751b8a8c16870416ac671c571f81d?s=96&d=mm&r=g\",\"caption\":\"Avoloi\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s - Le blog Avoloi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/","og_locale":"fr_FR","og_type":"article","og_title":"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s - Le blog Avoloi","og_description":"Pour garantir la validit\u00e9 des factures il est essentiel de les \u00e9diter et de les transmettre dans le respect des r\u00e8gles applicables en la mati\u00e8re. Pourtant, l\u2019\u00e9pid\u00e9mie de coronavirus est venue perturber le mode de transmission des factures \u00ab\u00a0papier\u00a0\u00bb tandis que les entreprises accumulent les retards de paiement. Quelles sont les cons\u00e9quences de ces perturbations […]","og_url":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/","og_site_name":"Le blog Avoloi","article_publisher":"https:\/\/fr-fr.facebook.com\/avoloi\/","article_published_time":"2020-05-18T13:16:02+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2020\/05\/Droit-fiscal-1-scaled-1.jpg","type":"image\/jpeg"}],"author":"Avoloi","twitter_card":"summary_large_image","twitter_creator":"@avoloi","twitter_site":"@avoloi","twitter_misc":{"\u00c9crit par":"Avoloi","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#article","isPartOf":{"@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/"},"author":{"name":"Avoloi","@id":"https:\/\/avoloi.fr\/blog\/#\/schema\/person\/23b73188a8a805006f016e2a3cb617b1"},"headline":"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s","datePublished":"2020-05-18T13:16:02+00:00","mainEntityOfPage":{"@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/"},"wordCount":936,"commentCount":0,"publisher":{"@id":"https:\/\/avoloi.fr\/blog\/#organization"},"image":{"@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#primaryimage"},"thumbnailUrl":"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2020\/05\/Droit-fiscal-1-scaled-1.jpg","keywords":["covid-19","facturation","factures","retard de paiement"],"articleSection":["Droit fiscal\/patrimonial"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/","url":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/","name":"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s - Le blog Avoloi","isPartOf":{"@id":"https:\/\/avoloi.fr\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#primaryimage"},"image":{"@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#primaryimage"},"thumbnailUrl":"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2020\/05\/Droit-fiscal-1-scaled-1.jpg","datePublished":"2020-05-18T13:16:02+00:00","breadcrumb":{"@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#primaryimage","url":"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2020\/05\/Droit-fiscal-1-scaled-1.jpg","contentUrl":"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2020\/05\/Droit-fiscal-1-scaled-1.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/avoloi.fr\/blog\/les-impacts-du-covid-19-sur-la-facturation-modes-de-transmission-retards-de-paiement-et-impayes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/avoloi.fr\/blog\/"},{"@type":"ListItem","position":2,"name":"Les impacts du Covid-19 sur la facturation : modes de transmission, retards de paiement et impay\u00e9s"}]},{"@type":"WebSite","@id":"https:\/\/avoloi.fr\/blog\/#website","url":"https:\/\/avoloi.fr\/blog\/","name":"Le blog Avoloi","description":"","publisher":{"@id":"https:\/\/avoloi.fr\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/avoloi.fr\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/avoloi.fr\/blog\/#organization","name":"Avoloi","url":"https:\/\/avoloi.fr\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/avoloi.fr\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2022\/06\/avoloi_726x172.png","contentUrl":"https:\/\/avoloi.fr\/blog\/wp-content\/uploads\/2022\/06\/avoloi_726x172.png","width":726,"height":172,"caption":"Avoloi"},"image":{"@id":"https:\/\/avoloi.fr\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/fr-fr.facebook.com\/avoloi\/","https:\/\/x.com\/avoloi","https:\/\/www.linkedin.com\/company\/11097274\/","https:\/\/www.instagram.com\/avoloi\/"]},{"@type":"Person","@id":"https:\/\/avoloi.fr\/blog\/#\/schema\/person\/23b73188a8a805006f016e2a3cb617b1","name":"Avoloi","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/2ec2e99d2d37d9499d05c0d8442d636f63a751b8a8c16870416ac671c571f81d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2ec2e99d2d37d9499d05c0d8442d636f63a751b8a8c16870416ac671c571f81d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2ec2e99d2d37d9499d05c0d8442d636f63a751b8a8c16870416ac671c571f81d?s=96&d=mm&r=g","caption":"Avoloi"}}]}},"_links":{"self":[{"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/posts\/18211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/comments?post=18211"}],"version-history":[{"count":0,"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/posts\/18211\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/media\/18212"}],"wp:attachment":[{"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/media?parent=18211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/categories?post=18211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avoloi.fr\/blog\/wp-json\/wp\/v2\/tags?post=18211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}