{"id":26065,"date":"2014-11-03T07:00:00","date_gmt":"2014-11-03T07:00:00","guid":{"rendered":"https:\/\/www.cbti-bkvt.org\/conseil-juridique-peut-on-refuser-de-recevoir-une-facture-electronique\/"},"modified":"2025-04-24T10:01:01","modified_gmt":"2025-04-24T10:01:01","slug":"conseil-juridique-peut-on-refuser-de-recevoir-une-facture-electronique","status":"publish","type":"post","link":"https:\/\/www.cbti-bkvt.org\/de\/conseil-juridique-peut-on-refuser-de-recevoir-une-facture-electronique\/","title":{"rendered":"Avis juridique : peut-on refuser de recevoir une facture \u00e9lectronique ?"},"content":{"rendered":"

<\/span>Question :<\/span><\/h2>\n

Peut-on refuser de recevoir une facture \u00e9lectronique ?<\/strong><\/p>\n

<\/span>R\u00e9ponse :<\/span><\/h2>\n

Oui. La loi du 17 d\u00e9cembre 2012<\/a> modifiant le Code de la taxe sur la valeur ajout\u00e9e est une transposition de deux directives europ\u00e9ennes relatives au syst\u00e8me commun de TVA et aux r\u00e8gles de facturation. Elle modifie le Code de la TVA belge. L\u2019article 30 de la loi stipule que L\u2019utilisation d\u2019une facture \u00e9lectronique est soumise \u00e0 l\u2019acceptation du cocontractant.\u00bb<\/em> L\u2019article 53 du Code de la TVA a donc \u00e9t\u00e9 adapt\u00e9 en ce sens.<\/p>\n

Vous trouverez plus d\u2019informations \u00e0 l\u2019adresse www.efacture.belgium.be<\/a>, o\u00f9 vous lirez notamment que :<\/p>\n

Le recours \u00e0 la facturation \u00e9lectronique est soumis \u00e0 l\u2019accord de l\u2019\u00e9metteur et du destinataire de la facture. Vous pouvez tout \u00e0 fait refuser qu\u2019un de vos fournisseurs vous envoie une facture au format \u00e9lectronique si par exemple, vous ne disposez pas des outils informatiques n\u00e9cessaires pour [la] lire et [l\u2019]archiver.<\/p><\/blockquote>\n

Nous remercions Pascale Pilawski pour la traduction b\u00e9n\u00e9vole.<\/em><\/p>\n

Disclaimer : ceci est un premier avis donn\u00e9 avec une connaissance limit\u00e9e du dossier et non pas un conseil juridique concret dans le cadre d’une proc\u00e9dure.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Question : Peut-on refuser de recevoir une facture \u00e9lectronique ? R\u00e9ponse : Oui. La loi du 17 d\u00e9cembre 2012 modifiant le Code de la taxe sur la valeur ajout\u00e9e est une transposition de deux directives europ\u00e9ennes relatives au syst\u00e8me commun de TVA et aux r\u00e8gles de facturation. Elle modifie le Code de la TVA belge.… Read More »Avis juridique : peut-on refuser de recevoir une facture \u00e9lectronique ?<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":8950,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[384],"tags":[],"class_list":["post-26065","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rechtsfragen","pmpro-has-access"],"acf":[],"yoast_head":"\nChambre Belge des Traducteurs et Interpr\u00e8tes | Belgische Kamer van Vertalers en Tolken<\/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:\/\/www.cbti-bkvt.org\/de\/conseil-juridique-peut-on-refuser-de-recevoir-une-facture-electronique\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avis juridique : peut-on refuser de recevoir une facture \u00e9lectronique ? - Chambre Belge des Traducteurs et Interpr\u00e8tes | Belgische Kamer van Vertalers en Tolken\" \/>\n<meta property=\"og:description\" content=\"Question : Peut-on refuser de recevoir une facture \u00e9lectronique ? 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