{ "article": { "LEGIARTI000053100861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100861", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100861.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053151403", "@num": "L2192-5", "#text": "Code de la commande publique - art. L2192-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151400", "@num": "L2392-5", "#text": "Code de la commande publique - art. L2392-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151397", "@num": "L3133-6", "#text": "Code de la commande publique - art. L3133-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000037701019", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053100133", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des autres codes", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100861", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091599", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

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

\n
" } }, "LEGIARTI000053151397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3133-6", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151397", "URL": "article/LEGI/ARTI/00/00/53/15/13/LEGIARTI000053151397.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053106684", "@num": "L216-44", "#text": "Code des impositions sur les biens et services - art. L216-44", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053100861", "@num": "24", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046195569", "@fin": "2026-09-01", "@num": "L3133-6", "@etat": "ABROGE_DIFF", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151397", "@fin": "2999-01-01", "@num": "L3133-6", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@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 ainsi que des données relatives aux mentions figurant sur les factures électroniques en application de l'article L. 216-44 du code des impositions sur les biens et services.

Pour la mise en œuvre des obligations résultant de la sous-section 1 de la présente section, utilisent le portail public de facturation :

1° L'Etat, les collectivités territoriales et les établissements publics ;

2° Les titulaires de contrats de concession conclus avec une autorité concédante mentionnée au 1°.

" } }, "LEGIARTI000053151400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2392-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151400", "URL": "article/LEGI/ARTI/00/00/53/15/14/LEGIARTI000053151400.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "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": "LEGIARTI000053106684", "@num": "L216-44", "#text": "Code des impositions sur les biens et services - art. L216-44", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000053100861", "@num": "24", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046195578", "@fin": "2026-09-01", "@num": "L2392-5", "@etat": "ABROGE_DIFF", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151400", "@fin": "2999-01-01", "@num": "L2392-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
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 ainsi que des données relatives aux mentions figurant sur les factures électroniques en application de l'article L. 216-44 du code des impositions sur les biens et services.

Pour la mise en œuvre des obligations fixées à la sous-section 1 de la présente section, utilisent le portail public de facturation :

1° L'Etat et ses établissements publics ;

2° 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.

" } }, "LEGIARTI000053151403": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2192-5", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053151403", "URL": "article/LEGI/ARTI/00/00/53/15/14/LEGIARTI000053151403.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "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": "LEGIARTI000053106686", "@num": "L216-45", "#text": "Code des impositions sur les biens et services - art. L216-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106684", "@num": "L216-44", "#text": "Code des impositions sur les biens et services - art. L216-44", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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" }, { "@id": "LEGIARTI000053100861", "@num": "24", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101342", "@num": "L216-45", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046195581", "@fin": "2026-09-01", "@num": "L2192-5", "@etat": "ABROGE_DIFF", "@debut": "2024-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053151403", "@fin": "2999-01-01", "@num": "L2192-5", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la mise en œuvre des obligations fixées à la sous-section 1 de la présente section, utilisent le portail public de facturation :

1° L'Etat, les collectivités territoriales et les établissements publics ;

2° Les titulaires de marchés conclus avec un acheteur mentionné au 1° ainsi que leurs sous-traitants admis au paiement direct.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000053151397", "cible": true, "cidtexte": "JORFTEXT000053091516", "id": "LEGIARTI000053100861", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053151400", "cible": true, "cidtexte": "JORFTEXT000053091516", "id": "LEGIARTI000053100861", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000053151403", "cible": true, "cidtexte": "JORFTEXT000053091516", "id": "LEGIARTI000053100861", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053100861", "liens_entrants": true }

Article 24 ENTIEREMENT_MODIF (Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services)