{"id":2859,"date":"2025-07-01T13:21:22","date_gmt":"2025-07-01T10:21:22","guid":{"rendered":"https:\/\/docnova.ai\/?p=2859"},"modified":"2025-08-11T15:45:22","modified_gmt":"2025-08-11T12:45:22","slug":"inde-et-facture-electronique","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/india-and-e-invoice\/","title":{"rendered":"Inde et e-facture"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Une facture de TPS (Taxe sur les produits et services) est une facture ou un document relatif aux produits ou services qu'un vendeur ou un prestataire de services propose \u00e0 un client. Elle indique les services et\/ou produits avec le montant total \u00e0 payer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 compter de janvier 2021, les contribuables dont le chiffre d&#x27;affaires total d\u00e9passe 100 crores de roupies (environ 13,7 millions de dollars am\u00e9ricains) et qui ont utilis\u00e9 la facturation \u00e9lectronique au cours du dernier exercice fiscal doivent d\u00e9clarer ce montant \u00e0 l&#x27;IRP (num\u00e9ro de r\u00e9f\u00e9rence de la facture), conform\u00e9ment \u00e0 la derni\u00e8re r\u00e9glementation mise en vigueur par le Conseil indien de la GST. Un seuil de chiffre d&#x27;affaires total minimum de 500 crores avait \u00e9t\u00e9 envisag\u00e9 pour l&#x27;exercice 2019-2020.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-40ef9889\"><h2 class=\"uagb-heading-text\">Syst\u00e8me de facture \u00e9lectronique TPS<\/h2><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Le syst\u00e8me de factures \u00e9lectroniques de la TPS oblige les exportateurs \u00e0 d\u00e9clarer la facture \u00e9lectronique au gouvernement pour v\u00e9rification avant de la livrer \u00e0 leurs clients. \u00c0 cette fin, le gouvernement a d\u00e9velopp\u00e9 de nombreux portails d'enregistrement de factures (IRP). Les \u00e9metteurs de factures \u00e9lectroniques doivent d\u00e9clarer leurs factures \u00e0 l'IRP. L'IRP signe num\u00e9riquement la facture. Il y applique ensuite un code QR unique accompagn\u00e9 d'un code unique appel\u00e9 IRN.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les \u00e9metteurs de factures doivent disposer d'un code GSTIN valide. En outre, elle doit \u00eatre enregistr\u00e9e sur le portail GST et sur le portail des factures \u00e9lectroniques ou de facturation \u00e9lectronique routi\u00e8re. Parall\u00e8lement, ils doivent relier leur plateforme \u00e0 la plateforme gouvernementale dans le cadre de toutes les r\u00e9glementations \u00e9mises par les autorit\u00e9s indiennes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les factures TPS doivent \u00eatre cr\u00e9\u00e9es au format JSON conform\u00e9ment au sch\u00e9ma GST INV-1. Le sch\u00e9ma est bas\u00e9 sur PEPPOL \/ Universal Business Language et a \u00e9t\u00e9 adapt\u00e9 pour le march\u00e9 indien. Toutes les factures doivent contenir le num\u00e9ro IRN. L'IRN est un code num\u00e9rique \u00e0 64 chiffres g\u00e9n\u00e9r\u00e9 par l'IRP pour chaque facture \u00e9lectronique. Seules les factures contenant des IRN sont consid\u00e9r\u00e9es comme valides.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En plus de PEPPOL \/ UBL, il existe deux groupes de solutions d\u00e9velopp\u00e9s par SAP.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Solution automatis\u00e9e : Int\u00e9gration directe au syst\u00e8me de facturation \u00e9lectronique (IRN) via GSP. Il s'agit d'une solution sous licence d\u00e9velopp\u00e9e par SAP qui permettra une int\u00e9gration directe entre les syst\u00e8mes SAP ECC ou SAP S\/4HANA On-Prem ou S\/4HANA Cloud et la facturation \u00e9lectronique (IRN) via des GSP certifi\u00e9s en utilisant la plateforme SAP Cloud Integration. Cela permet aux contribuables de t\u00e9l\u00e9charger la charge utile \u00e0 partir du syst\u00e8me backend SAP vers le portail de facturation \u00e9lectronique (IRN), de g\u00e9n\u00e9rer le num\u00e9ro de r\u00e9f\u00e9rence de la facture et d'associer le num\u00e9ro de r\u00e9f\u00e9rence de la facture (IRN) au document de facturation dans le syst\u00e8me backend.<\/li>\n\n\n\n<li>Solution manuelle : Le proc\u00e9d\u00e9 manuel SAP lira le fichier de r\u00e9ponse et stockera les informations IRN, QR code et signature num\u00e9rique dans la table standard et associera la facture originale \u00e0 l'IRN avec le statut actuel dans la table. La pr\u00e9paration d'un format standardis\u00e9 (fichier de requ\u00eate JSON) devra \u00eatre cr\u00e9\u00e9e hors ligne par le client.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>A GST (Goods and services tax) invoice is an invoice or document for the products or services that a vendor or service provider offers to a customer. Lists the services and\/or products with the total amount to be paid. From January 2021, taxpayers with a total turnover of more than Rs 100 Cr (approximately US 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