{ "article": { "LEGIARTI000046236874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2192-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2021-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000046236874", "URL": "article/LEGI/ARTI/00/00/46/23/68/LEGIARTI000046236874.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497517", "@num": "193", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 193 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000048827361", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000046385764", "@num": "242 nonies H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038540583", "@fin": "2999-01-01", "#text": "Sous-section 1 : Transmission et réception des factures sous forme électronique", "@debut": "2019-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703771", "@fin": "2999-01-01", "#text": "Section 1 : Facturation électronique", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703769", "@fin": "2999-01-01", "#text": "Chapitre II : Modalités de facturation et de paiement", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703739", "@fin": "2999-01-01", "#text": "Titre IX : EXÉCUTION DU MARCHÉ", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703442", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703428", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MARCHÉS PUBLICS", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703226", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2019-04-01" } ] }, "@cid": "LEGITEXT000037701019", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la commande publique", "@debut": "2019-04-01", "@id_txt": "LEGITEXT000037701019", "@c_titre_court": "Code de la commande publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038540579", "@fin": "2021-09-17", "@num": "L2192-2", "@etat": "MODIFIE", "@debut": "2019-07-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000044051216", "@fin": "2021-12-16", "@num": "L2192-2", "@etat": "PERIME", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046236874", "@fin": "2024-07-01", "@num": "L2192-2", "@etat": "MODIFIE", "@debut": "2021-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195584", "@fin": "2999-01-01", "@num": "L2192-2", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'Etat, les collectivités territoriales et les établissements publics acceptent les factures transmises sous forme électronique par les titulaires de marchés mentionnés à l'article L. 2192-1 et leurs sous-traitants admis au paiement direct.

" } }, "LEGIARTI000038497517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "193", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038497517", "URL": "article/LEGI/ARTI/00/00/38/49/75/LEGIARTI000038497517.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000019283478", "@num": "51", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 51 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000029143290", "#text": "ORDONNANCE n°2014-697 du 26 juin 2014 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000029140226", "@nortexte": "FCPX1413059R", "@numtexte": "2014-697", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-06-26" }, { "@id": "LEGIARTI000030981931", "@num": "221", "#text": "LOI n° 2015-990 du 6 août 2015 - art. 221 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000030978561", "@nortexte": "EINX1426821L", "@numtexte": "2015-990", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-06" }, { "@id": "LEGIARTI000046236516", "@num": "L2192-1", "#text": "Code de la commande publique - art. L2192-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046236874", "@num": "L2192-2", "#text": "Code de la commande publique - art. L2192-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046237058", "@num": "L2192-5", "#text": "Code de la commande publique - art. L2192-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046237691", "@num": "L2392-5", "#text": "Code de la commande publique - art. L2392-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046237978", "@num": "L3133-2", "#text": "Code de la commande publique - art. L3133-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046238010", "@num": "L3133-6", "#text": "Code de la commande publique - art. L3133-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038540583", "#text": "Code de la commande publique - Sous-section 1 : Transmission et réception des ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038590798", "#text": "Code de la commande publique - Sous-section 1 : Transmission et réception des ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038541152", "#text": "Code de la commande publique - Sous-section 1 : Transmission et réception des ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038540573", "#text": "Code de la commande publique - Sous-section 2 : Portail public de facturation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038590796", "#text": "Code de la commande publique - Sous-section 2 : Portail public de facturation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038541139", "#text": "Code de la commande publique - Sous-section 2 : Portail public de facturation (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038540581", "@num": "L2192-1", "#text": "Code de la commande publique - art. 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L2521-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590461", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590443", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590406", "@num": "L2651-2", "#text": "Code de la commande publique - art. 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L3321-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590909", "@num": "L3351-1", "#text": "Code de la commande publique - art. L3351-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591056", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590886", "@num": "L3361-1", "#text": "Code de la commande publique - art. L3361-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590986", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590832", "@num": "L3371-1", "#text": "Code de la commande publique - art. L3371-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590946", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590862", "@num": "L3381-1", "#text": "Code de la commande publique - art. L3381-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038497499", "@fin": "2999-01-01", "#text": "Chapitre IV : Diverses dispositions d'adaptation au droit de l'Union européenne, dispositions transitoires et finales", "@debut": "2019-05-24" } ] }, "@cid": "JORFTEXT000038496102", "@nor": "ECOT1810669L", "@num": "2019-486", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038496102", "@c_titre_court": "LOI n° 2019-486 du 22 mai 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (1)", "@debut": "2019-05-24", "@id_txt": "LEGITEXT000038497477", "@c_titre_court": "LOI n°2019-486 du 22 mai 2019" } ], "@date_publi": "2019-05-23", "@date_signature": "2019-05-22", "@num_parution_jo": "0119" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038497517", "@fin": "2999-01-01", "@num": "193", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038496117", "@fin": "2999-01-01", "@num": "193", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. et II.-A créé les dispositions suivantes :

-Code de la commande publique
\nSct. Sous-section 1 : Transmission et réception des factures sous forme électronique, Art. L2392-1, Art. L2392-2, Art. L2392-3, Art. L2392-4, Sct. Sous-section 2 : Portail public de facturation, Art. L2392-5, Art. L2392-6, Art. L2392-7, Art. L2521-5 \n
\n

A modifié les dispositions suivantes :

-Code de la commande publique
\nArt. L2661-1,, Art. L2671-1, Art. L2681-1, Art. L2621-1, Art. L2641-1, Art. L2651-2, Art. L2661-2, \nArt. L2671-2, Art. L2681-2 \n
\n

A créé les dispositions suivantes :

\n
-Code de la commande publique
\n
\nSct. Sous-section 1 : Transmission et réception des factures sous forme électronique, Art. L2192-1, Art. L2192-2, Art. L2192-3, Art. L2192-4, Sct. Sous-section 2 : Portail public de facturation, Art. L2192-5, Art. L2192-6, Art. L2192-7 \n
\n

A créé les dispositions suivantes :

-Code de la commande publique
\nSct. Sous-section 1 : Transmission et réception des factures sous forme électronique, Art. L3133-1, Art. L3133-2, Art. L3133-3, Art. L3133-4, Art. L3133-5,\nSct. Sous-section 2 : Portail public de facturation, Art. L3133-6, Art. L3133-7, Art. L3133-8, Art. L3221-7 \n
\n

A modifié les dispositions suivantes :

-Code de la commande publique
\nArt. L3351-2, Art. L3381-2, Art. L3361-2, Art. L3371-2, L3341-1, Art. L3351-1, Art. L3361-1, Art. L3371-1, Art. L3381-1, Art. L3321-1 \n
\n

A abrogé les dispositions suivantes :

-Ordonnance n° 2014-697 du 26 juin 2014\n

-LOI n° 2015-990 du 6 août 2015
\nArt. 221 \n
\n

III.-Les I et II du présent article entrent en vigueur à une date fixée par décret, et au plus tard deux mois après la promulgation de la présente loi.

IV.-La section 1 du chapitre II du titre IX des livres Ier et III de la deuxième partie, l'article L. 2521-5, la section 1 du chapitre III du titre III du livre Ier de la troisième partie et l'article L. 3221-7 du code de la commande publique, dans leur rédaction résultant de la présente loi, s'appliquent aux contrats en cours d'exécution ou conclus postérieurement à la date de leur entrée en vigueur prévue au III du présent article.

V.-Par dérogation au IV du présent article :

1° Les dispositions des articles L. 2192-3 et L. 3133-3 du code de la commande publique, ainsi que des articles L. 2521-5 et L. 3221-7 du même code en tant qu'elles renvoient respectivement aux articles L. 2192-3 et L. 3133-3 dudit code, s'appliquent aux factures relatives aux marchés publics ou aux contrats de concession en cours d'exécution ou conclus postérieurement au 1er avril 2020 pour les factures reçues par les acheteurs et les autorités concédantes autres que les autorités publiques centrales dont la liste figure dans un avis annexé au code de la commande publique ;

2° Les dispositions des articles L. 2192-1, L. 2392-1 et L. 3133-1 du code de la commande publique s'appliquent aux marchés publics ou aux contrats de concession en cours d'exécution ou conclus postérieurement au 1er janvier 2020 pour les microentreprises telles que définies pour l'application de l'article 51 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie.

VI.-Les dispositions des III et IV du présent article sont applicables dans les îles Wallis et Futuna, en Polynésie française, en Nouvelle-Calédonie et dans les Terres australes et antarctiques françaises.

Les dispositions du 2° du V sont applicables dans les îles Wallis et Futuna.

" } }, "LEGIARTI000048827361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048827361", "URL": "article/LEGI/ARTI/00/00/48/82/73/LEGIARTI000048827361.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046195567", "@num": "153", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 153 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048769619", "@num": "91", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000046869201", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195593", "@num": "1788 D", "#text": "Code général des impôts, CGI. - art. 1788 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195591", "@num": "1788 E", "#text": "Code général des impôts, CGI. - art. 1788 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051178", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048800238", "#text": "Code général des impôts, CGI. - art. 289, v. 17.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051169", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044045416", "@num": "290 A", "#text": "Code général des impôts, CGI. - art. 290 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044045452", "@num": "290 B", "#text": "Code général des impôts, CGI. - art. 290 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046236516", "@num": "L2192-1", "#text": "Code de la commande publique - art. L2192-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046236874", "@num": "L2192-2", "#text": "Code de la commande publique - art. L2192-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046237058", "@num": "L2192-5", "#text": "Code de la commande publique - art. L2192-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046237691", "@num": "L2392-5", "#text": "Code de la commande publique - art. L2392-5 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046237860", "@num": "L3133-1", "#text": "Code de la commande publique - art. L3133-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046237978", "@num": "L3133-2", "#text": "Code de la commande publique - art. L3133-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046238010", "@num": "L3133-6", "#text": "Code de la commande publique - art. L3133-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046257789", "@fin": "2999-01-01", "#text": "I. - Mesures budgétaires non rattachées", "@debut": "2022-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046188325", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS PERMANENTES", "@debut": "2022-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046188328", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2022-08-18" } ] }, "@cid": "JORFTEXT000046186661", "@nor": "ECOX2218099L", "@num": "2022-1157", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046186661", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 (1)", "@debut": "2022-08-18", "@id_txt": "LEGITEXT000046188319", "@c_titre_court": "LOI n°2022-1157 du 16 août 2022" } ], "@date_publi": "2022-08-17", "@date_signature": "2022-08-16", "@num_parution_jo": "0189" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046188381", "@fin": "2023-12-31", "@num": "26", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048827361", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046186698", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I-, II.- A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 289, Art. 289 bis, Sct. II : Obligations particulières de transmission d'informations, Art. 290, Art. 290 A, Sct. II bis : Plateformes de dématérialisation partenaires, Art. 290 B, Art. 1737, Art. 1788 D, Art. 1788 E\n
\n

- Code de la commande publique\n
\n Art. L2192-1, Art. L2192-2, Art. L2192-5, Art. L2392-5, Art. L3133-1, Art. L3133-2, Art. L3133-6\n
\n

\n
\n

III.-A.-Les 2° et 4° du I et le II s'appliquent aux factures émises à compter du 1er septembre 2026. Un décret peut fixer une date ultérieure, qui ne peut être postérieure au 1er décembre 2026.
\n
\n Toutefois, pour les factures émises par les assujettis relevant des catégories des microentreprises et des petites et moyennes entreprises qui ne sont pas membres d'un assujetti unique mentionné à l'article 256 C du code général des impôts, les 2° et 4° du I et le II du présent article s'appliquent à compter du 1er septembre 2027. Un décret peut fixer une date ultérieure, qui ne peut être postérieure au 1er décembre 2027.
\n
\n Les catégories mentionnées au deuxième alinéa du présent A sont celles mentionnées à l'article 51 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie. L'appartenance à une catégorie s'apprécie au niveau de chaque personne juridique au 1er janvier 2025, sur la base du dernier exercice clos avant cette date ou, en l'absence d'un tel exercice, sur celle du premier exercice clos à compter de cette date.
\n
\n Le premier alinéa du présent A s'applique après l'obtention de l'autorisation prévue au 1 de l'article 395 de la directive 2006/112/ CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée.

B.-A l'exception de l'article 290 B du code général des impôts, les 3° et 5° du I du présent article s'appliquent aux factures émises ou, à défaut, aux opérations réalisées à compter du 1er septembre 2026. Un décret peut fixer une date ultérieure, qui ne peut être postérieure au 1er décembre 2026.
\n
\n Toutefois, les mêmes 3° et 5° ne s'appliquent qu'à compter du 1er septembre 2027 aux factures émises par les entreprises mentionnées au deuxième alinéa du A du présent III ou, à défaut, aux opérations réalisées par ces mêmes entreprises. Un décret peut fixer une date ultérieure, qui ne peut être postérieure au 1er décembre 2027.

IV.-A modifié les dispositions suivantes :

- LOI n° 2019-1479 du 28 décembre 2019\n
\n Art. 153\n
\n

\n
" } }, "LEGIARTI000046236516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2192-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2021-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000046236516", "URL": "article/LEGI/ARTI/00/00/46/23/65/LEGIARTI000046236516.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497517", "@num": "193", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 193 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000048827361", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000046385764", "@num": "242 nonies H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038540583", "@fin": "2999-01-01", "#text": "Sous-section 1 : Transmission et réception des factures sous forme électronique", "@debut": "2019-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703771", "@fin": "2999-01-01", "#text": "Section 1 : Facturation électronique", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703769", "@fin": "2999-01-01", "#text": "Chapitre II : Modalités de facturation et de paiement", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703739", "@fin": "2999-01-01", "#text": "Titre IX : EXÉCUTION DU MARCHÉ", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703442", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703428", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MARCHÉS PUBLICS", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703226", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2019-04-01" } ] }, "@cid": "LEGITEXT000037701019", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la commande publique", "@debut": "2019-04-01", "@id_txt": "LEGITEXT000037701019", "@c_titre_court": "Code de la commande publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038540581", "@fin": "2021-09-17", "@num": "L2192-1", "@etat": "MODIFIE", "@debut": "2019-07-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000044051219", "@fin": "2021-12-16", "@num": "L2192-1", "@etat": "PERIME", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046236516", "@fin": "2024-07-01", "@num": "L2192-1", "@etat": "MODIFIE", "@debut": "2021-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195587", "@fin": "2999-01-01", "@num": "L2192-1", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les titulaires de marchés conclus avec l'Etat, les collectivités territoriales et les établissements publics, ainsi que leurs sous-traitants admis au paiement direct, transmettent leurs factures sous forme électronique.

" } }, "LEGIARTI000046237058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2192-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2021-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000046237058", "URL": "article/LEGI/ARTI/00/00/46/23/70/LEGIARTI000046237058.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046385749", "@num": "15-1", "#text": "Arrêté du 9 décembre 2016 - art. 15-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033607003", "@nortexte": "ECFM1627978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038497517", "@num": "193", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 193 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000048827361", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046385528", "@num": "2", "#text": "Arrêté du 7 octobre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038540573", "@fin": "2999-01-01", "#text": "Sous-section 2 : Portail public de facturation", "@debut": "2019-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703771", "@fin": "2999-01-01", "#text": "Section 1 : Facturation électronique", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703769", "@fin": "2999-01-01", "#text": "Chapitre II : Modalités de facturation et de paiement", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703739", "@fin": "2999-01-01", "#text": "Titre IX : EXÉCUTION DU MARCHÉ", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703442", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703428", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MARCHÉS PUBLICS", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703226", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2019-04-01" } ] }, "@cid": "LEGITEXT000037701019", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la commande publique", "@debut": "2019-04-01", "@id_txt": "LEGITEXT000037701019", "@c_titre_court": "Code de la commande publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038540571", "@fin": "2021-09-17", "@num": "L2192-5", "@etat": "MODIFIE", "@debut": "2019-07-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000044051213", "@fin": "2021-12-16", "@num": "L2192-5", "@etat": "PERIME", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046237058", "@fin": "2024-07-01", "@num": "L2192-5", "@etat": "MODIFIE", "@debut": "2021-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195581", "@fin": "2999-01-01", "@num": "L2192-5", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une solution mutualisée, mise à disposition par l'Etat et dénommée “ portail public de facturation ”, permet le dépôt, la réception et la transmission des factures sous forme électronique.
\n
\nPour la mise en œuvre des obligations fixées à la sous-section 1 de la présente section, utilisent le portail public de facturation :
\n
\n1° L'Etat, les collectivités territoriales et les établissements publics ;
\n
\n2° Les titulaires de marchés conclus avec un acheteur mentionné au 1° ainsi que leurs sous-traitants admis au paiement direct.

" } }, "LEGIARTI000046237691": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2392-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2021-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000046237691", "URL": "article/LEGI/ARTI/00/00/46/23/76/LEGIARTI000046237691.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046385749", "@num": "15-1", "#text": "Arrêté du 9 décembre 2016 - art. 15-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033607003", "@nortexte": "ECFM1627978A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038497517", "@num": "193", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 193 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000048827361", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046385528", "@num": "2", "#text": "Arrêté du 7 octobre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038590796", "@fin": "2999-01-01", "#text": "Sous-section 2 : Portail public de facturation", "@debut": "2019-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704339", "@fin": "2999-01-01", "#text": "Section 1 : Facturation électronique", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704337", "@fin": "2999-01-01", "#text": "Chapitre II : Modalités de facturation et de paiement", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704307", "@fin": "2999-01-01", "#text": "Titre IX : EXÉCUTION DU MARCHÉ", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704123", "@fin": "2999-01-01", "#text": "Livre III : DISPOSITIONS APPLICABLES AUX MARCHÉS DE DÉFENSE OU DE SÉCURITÉ", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703428", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MARCHÉS PUBLICS", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703226", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2019-04-01" } ] }, "@cid": "LEGITEXT000037701019", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la commande publique", "@debut": "2019-04-01", "@id_txt": "LEGITEXT000037701019", "@c_titre_court": "Code de la commande publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038590788", "@fin": "2021-09-17", "@num": "L2392-5", "@etat": "MODIFIE", "@debut": "2019-07-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000044051210", "@fin": "2021-12-16", "@num": "L2392-5", "@etat": "PERIME", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046237691", "@fin": "2024-07-01", "@num": "L2392-5", "@etat": "MODIFIE", "@debut": "2021-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195578", "@fin": "2999-01-01", "@num": "L2392-5", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une solution mutualisée, mise à disposition par l'Etat et dénommée “ portail public de facturation ” permet le dépôt, la réception et la transmission des factures sous forme électronique.
\n
\nPour la mise en œuvre des obligations fixées à la sous-section 1 de la présente section, utilisent le portail public de facturation :
\n
\n1° L'Etat et ses établissements publics ;
\n
\n2° Les titulaires de marchés de défense ou de sécurité conclus avec un acheteur mentionné au 1°, ainsi que leurs sous-traitants admis au paiement direct, lorsqu'ils transmettent leurs factures par voie électronique.

" } }, "LEGIARTI000046237978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3133-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2021-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000046237978", "URL": "article/LEGI/ARTI/00/00/46/23/79/LEGIARTI000046237978.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497517", "@num": "193", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 193 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000048827361", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000038541005", "@num": "L3133-1", "#text": "Code de la commande publique - art. L3133-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385764", "@num": "242 nonies H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038541152", "@fin": "2999-01-01", "#text": "Sous-section 1 : Transmission et réception des factures sous forme électronique", "@debut": "2019-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037705041", "@fin": "2999-01-01", "#text": "Section 1 : Facturation électronique", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037705039", "@fin": "2999-01-01", "#text": "Chapitre III : Exécution financière", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037705003", "@fin": "2999-01-01", "#text": "Titre III : EXÉCUTION DU CONTRAT DE CONCESSION", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704807", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704795", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : CONCESSIONS", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703226", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2019-04-01" } ] }, "@cid": "LEGITEXT000037701019", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la commande publique", "@debut": "2019-04-01", "@id_txt": "LEGITEXT000037701019", "@c_titre_court": "Code de la commande publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038541147", "@fin": "2021-09-17", "@num": "L3133-2", "@etat": "MODIFIE", "@debut": "2019-07-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000044051204", "@fin": "2021-12-16", "@num": "L3133-2", "@etat": "PERIME", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046237978", "@fin": "2024-07-01", "@num": "L3133-2", "@etat": "MODIFIE", "@debut": "2021-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195572", "@fin": "2999-01-01", "@num": "L3133-2", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'Etat, les collectivités territoriales et les établissements publics acceptent les factures transmises sous forme électronique par les titulaires de contrats de concession mentionnés à l'article L. 3133-1.

" } }, "LEGIARTI000046238010": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3133-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-01", "DATE_DEBUT": "2021-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000046238010", "URL": "article/LEGI/ARTI/00/00/46/23/80/LEGIARTI000046238010.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497517", "@num": "193", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 193 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000048827361", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000038807043", "@num": "R3133-15", "#text": "Code de la commande publique - art. R3133-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038794652", "@num": "R3133-3", "#text": "Code de la commande publique - art. R3133-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038541139", "@fin": "2999-01-01", "#text": "Sous-section 2 : Portail public de facturation", "@debut": "2019-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037705041", "@fin": "2999-01-01", "#text": "Section 1 : Facturation électronique", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037705039", "@fin": "2999-01-01", "#text": "Chapitre III : Exécution financière", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037705003", "@fin": "2999-01-01", "#text": "Titre III : EXÉCUTION DU CONTRAT DE CONCESSION", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704807", "@fin": "2999-01-01", "#text": "Livre Ier : DISPOSITIONS GÉNÉRALES", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037704795", "@fin": "2999-01-01", "#text": "TROISIÈME PARTIE : CONCESSIONS", "@debut": "2019-04-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037703226", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2019-04-01" } ] }, "@cid": "LEGITEXT000037701019", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la commande publique", "@debut": "2019-04-01", "@id_txt": "LEGITEXT000037701019", "@c_titre_court": "Code de la commande publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038541137", "@fin": "2021-09-17", "@num": "L3133-6", "@etat": "MODIFIE", "@debut": "2019-07-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000044051201", "@fin": "2021-12-16", "@num": "L3133-6", "@etat": "PERIME", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046238010", "@fin": "2024-07-01", "@num": "L3133-6", "@etat": "MODIFIE", "@debut": "2021-12-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195569", "@fin": "2999-01-01", "@num": "L3133-6", "@etat": "VIGUEUR", "@debut": "2024-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une solution mutualisée, mise à disposition par l'Etat et dénommée “ portail public de facturation ”, permet le dépôt, la réception et la transmission des factures sous forme électronique.
\n
\nPour la mise en œuvre des obligations résultant de la sous-section 1 de la présente section, utilisent le portail public de facturation :
\n
\n1° L'Etat, les collectivités territoriales et les établissements publics ;
\n
\n2° Les titulaires de contrats de concession conclus avec une autorité concédante mentionnée au 1°.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000038497517", "cible": true, "cidtexte": "LEGITEXT000037701019", "id": "LEGIARTI000046236874", "typelien": "CREATION" }, { "article_id": "LEGIARTI000048827361", "cible": false, "cidtexte": "LEGITEXT000037701019", "id": "LEGIARTI000046236874", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046236874", "liens_entrants": true }

Article L2192-2 AUTONOME MODIFIE, en vigueur du 16/12/2021 au 01/07/2024 (Code de la commande publique)