{ "article": { "LEGIARTI000046385736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 nonies D", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-10-10" } }, "META_COMMUN": { "ID": "LEGIARTI000046385736", "URL": "article/LEGI/ARTI/00/00/46/38/57/LEGIARTI000046385736.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 3 du décret n° 2022-1299 du 7 octobre 2022, dans sa rédaction issue de l'article 2 du décret n° 2024-266 du 25 mars 2024 :

Pour les opérations mentionnées à l'article 289 bis du code général des impôts, les dispositions du présent article dans sa rédaction issue de l'article 1er du décret précité s'appliquent aux factures émises à compter du 1er septembre 2026.

Toutefois, ces dispositions ne s'appliquent qu'à compter du 1er septembre 2027 pour les factures émises par les assujettis relevant des catégories des microentreprises et des petites et moyennes entreprises mentionnées aux deuxième et troisième alinéas du A du III de l'article 26 de la loi n° 2022-1157 du 16 août 2022 de finances rectificative pour 2022 qui ne sont pas membres d'un assujetti unique mentionné à l'article 256 C du code général des impôts.

Pour les opérations mentionnées aux articles 290 et 290 A du code général des impôts, les dispositions du présent article dans sa rédaction issue de l'article 1er du décret précité s'appliquent aux factures émises ou, à défaut, aux opérations réalisées à compter du 1er septembre 2026.

Toutefois, cette date est portée au 1er septembre 2027 pour les assujettis relevant des catégories d'entreprises mentionnées au second alinéa du I.

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L'administration fiscale rend publics la liste des plateformes de dématérialisation partenaires et leur statut au regard de la procédure d'immatriculation dans des conditions définies par arrêté du ministre chargé du budget.

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R123-221", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259052", "@num": "R123-237", "#text": "Code de commerce - art. R123-237", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006259054", "@num": "R123-238", "#text": "Code de commerce - art. R123-238", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046385430", "#text": "Code général des impôts, annexe 2, CGIAN2. - 1 : Les opérateurs de plateformes de dématérial... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046385456", "#text": "Code général des impôts, annexe 2, CGIAN2. - 2. 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046385466", "#text": "Code général des impôts, annexe 2, CGIAN2. - B : Transmission des données de transaction (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046385446", "#text": "Code général des impôts, annexe 2, CGIAN2. - C : Le portail public de facturation (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046385474", "#text": "Code général des impôts, annexe 2, CGIAN2. - C : Transmission des données relatives au paiement (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046385452", "#text": "Code général des impôts, annexe 2, CGIAN2. - D : Interopérabilité des plateformes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000046385428", "#text": "Code général des impôts, annexe 2, CGIAN2. - III bis : Factures électroniques et obligations... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385723", "@num": "242 nonies B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385728", "@num": "242 nonies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385736", "@num": "242 nonies D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385751", "@num": "242 nonies E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385758", "@num": "242 nonies F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385762", "@num": "242 nonies G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@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": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385766", "@num": "242 nonies I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385773", "@num": "242 nonies J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385777", "@num": "242 nonies K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385779", "@num": "242 nonies L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385786", "@num": "242 nonies M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385790", "@num": "242 nonies N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385792", "@num": "242 nonies O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385799", "@num": "242 nonies P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050189336", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309327", "@num": "259 B", "#text": "Code général des impôts, CGI. - art. 259 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304441", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309551", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044045413", "@num": "290 A", "#text": "Code général des impôts, CGI. - art. 290 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044045452", "@num": "290 B", "#text": "Code général des impôts, CGI. - art. 290 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309715", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834454", "@num": "L541-10", "#text": "Code de l'environnement - art. L541-10", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038533447", "@num": "L2192-1", "#text": "Code de la commande publique - art. L2192-1", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038533449", "@num": "L2192-2", "#text": "Code de la commande publique - art. 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L3133-2", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000046383394", "@nor": "ECOE2218933D", "@num": "2022-1299", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1299 du 7 octobre 2022 relatif à la généralisation de la facturation électronique dans les transactions entre assujettis à la taxe sur la valeur ajoutée et à la transmission des données de transaction", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046383394", "@c_titre_court": "Décret n°2022-1299 du 7 octobre 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1299 du 7 octobre 2022 relatif à la généralisation de la facturation électronique dans les transactions entre assujettis à la taxe sur la valeur ajoutée et à la transmission des données de transaction", "@debut": "2022-10-10", "@id_txt": "LEGITEXT000046385029", "@c_titre_court": "Décret n°2022-1299 du 7 octobre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-10-09", "@date_signature": "2022-10-07", "@num_parution_jo": "0235" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046385047", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046383413", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 2, CGIAN2.
\nArt. 242 nonies A\n
\n

\n
\n
A créé les dispositions suivantes :

-Code général des impôts, annexe 2, CGIAN2.
\nSct. III bis : Factures électroniques et obligations particulières de transmission d'informations à l'administration fiscale, Sct. 1 : Les opérateurs de plateformes de dématérialisation partenaires et le portail public de facturation, Sct. A : Obtention de la qualité d'opérateur de plateforme de dématérialisation partenaire, Art. 242 nonies B, Art. 242 nonies C, Art. 242 nonies D, Sct. B : Obligations des opérateurs de plateformes de dématérialisation partenaires, Art. 242 nonies E, Art. 242 nonies F, Sct. C : Le portail public de facturation, Art. 242 nonies G, Art. 242 nonies H, Sct. D : Interopérabilité des plateformes, Art. 242 nonies I, Sct. 2. Transmission des factures électroniques et des données à l'administration, Sct. A : Transmission des factures électroniques et des données de facturation, Art. 242 nonies J, Art. 242 nonies K, Art. 242 nonies L, Sct. B : Transmission des données de transaction, Art. 242 nonies M, Art. 242 nonies N, Art. 242 nonies O, Sct. C : Transmission des données relatives au paiement, Art. 242 nonies P\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000046385047", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000046385736", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046385736", "liens_entrants": true }

Article 242 nonies D AUTONOME VIGUEUR, en vigueur depuis le 10/10/2022 (Code général des impôts, annexe II)