Une troisi\u00e8me condition, d\u2019ordre proc\u00e9dural, ne concerne pas les op\u00e9rateurs eux- m\u00eames mais les Etats membres.<\/p>\n
Il est pr\u00e9vu qu’aucun syst\u00e8me d’autorisation pr\u00e9alable \u00e0 l\u2019utilisation d\u2019un m\u00e9canisme de facturation \u00e9lectronique ne peut \u00eatre mis en place, dans la mesure o\u00f9 il s’agirait d’une entrave trop lourde au d\u00e9veloppement de la facturation \u00e9lectronique.<\/p>\n
Seule une simple notification pr\u00e9alable \u2013 sur option de chaque Etat membre \u2013 peut \u00eatre envisag\u00e9e, sans aucune possibilit\u00e9 de refus a priori par l’administration fiscale.<\/p>\n
N\u00e9anmoins, si un Etat opte pour un syst\u00e8me de notification pr\u00e9alable, ce dernier devra \u00eatre provisoire. En effet, le texte indique qu’il n\u2019est plus possible d’y avoir recours apr\u00e8s le 31 d\u00e9cembre 2005.<\/p>\n
242 Cette interpr\u00e9tation peut partiellement trouver son fondement dans l\u2019article 22, \u00a73, point d), al.3.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"
La transmission de la facture \u00e9lectronique \u00a72. La transmission de la facture \u00e9lectronique 213. Multi-supports Le point c) du paragraphe 3 de l’article 22 de la directive pose le principe g\u00e9n\u00e9ral selon lequel une facture peut-\u00eatre transmise sur tout support, qu’il soit mat\u00e9riel (papier) ou \u00e9lectronique. La transmission de factures […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","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":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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-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-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-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-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-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-gradient":""}},"footnotes":""},"categories":[10],"tags":[87],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"WikiMemoires","author_link":"https:\/\/wikimemoires.net\/author\/wikieradmin\/"},"uagb_comment_info":0,"uagb_excerpt":"La transmission de la facture \u00e9lectronique \u00a72. La transmission de la facture \u00e9lectronique 213. Multi-supports Le point c) du paragraphe 3 de l’article 22 de la directive pose le principe g\u00e9n\u00e9ral selon lequel une facture peut-\u00eatre transmise sur tout support, qu’il soit mat\u00e9riel (papier) ou \u00e9lectronique. La transmission de factures […]","_links":{"self":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/posts\/25324"}],"collection":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/comments?post=25324"}],"version-history":[{"count":0,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/posts\/25324\/revisions"}],"wp:attachment":[{"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/media?parent=25324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/categories?post=25324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wikimemoires.net\/wp-json\/wp\/v2\/tags?post=25324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}