{"id":5051,"date":"2025-07-02T11:23:52","date_gmt":"2025-07-02T08:23:52","guid":{"rendered":"https:\/\/docnova.ai\/?p=5051"},"modified":"2025-08-11T15:42:16","modified_gmt":"2025-08-11T12:42:16","slug":"processus-de-facturation-electronique-aux-pays-bas","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/e-invoicing-process-in-the-netherlands\/","title":{"rendered":"Le processus de facturation \u00e9lectronique aux Pays-Bas"},"content":{"rendered":"

Selon la loi du 20 d\u00e9cembre 2017 modifiant la loi sur les march\u00e9s publics de 2012 pour inclure la directive europ\u00e9enne 2014\/55, la facturation \u00e9lectronique B2G (Business to Government) est devenue obligatoire pour toutes les autorit\u00e9s publiques aux Pays-Bas depuis le 18 avril 2019.<\/p>\n\n\n\n

Le gouvernement n\u00e9erlandais a int\u00e9gr\u00e9 une partie de la directive europ\u00e9enne 2010\/45 dans sa l\u00e9gislation sous le nom de mise en \u0153uvre de la directive sur les r\u00e8gles de facturation du 15 mars 2012. Avec cet ajout, les Pays-Bas ont simplifi\u00e9 les r\u00e8gles en mati\u00e8re de facturation pour l'exigibilit\u00e9 de la TVA et ont introduit la facturation \u00e9lectronique.<\/p>\n\n\n\n

Plateforme de facturation \u00e9lectronique et solutions de gestion de la facturation \u00e9lectronique<\/strong><\/p>\n\n\n\n

Aux Pays-Bas, la mise en \u0153uvre de la facturation \u00e9lectronique par la directive 2014\/55\/UE et la loi n\u00e9erlandaise sur les march\u00e9s publics s'est faite par l'adoption du cadre PEPPOL pour \u00e9tablir une infrastructure d'\u00e9change interop\u00e9rable. Actuellement, toutes les administrations publiques sont connect\u00e9es directe\u00adment ou indirectement \u00e0 l'infrastructure PEPPOL. Il existe 42 prestataires PEPPOL sur le march\u00e9 n\u00e9erlandais.<\/p>\n\n\n\n

Approche pour la r\u00e9ception et le traitement des factures \u00e9lectroniques<\/strong><\/p>\n\n\n\n

Les op\u00e9rateurs \u00e9conomiques de l'\u00e9conomie n\u00e9erlandaise soumettent la facture \u00e9lectronique de trois mani\u00e8res :<\/p>\n\n\n\n

    \n
  1. En utilisant le r\u00e9seau Simplerinvoicing. Le r\u00e9seau peut \u00eatre utilis\u00e9 aussi bien pour les relations B2B que B2G (centrales et locales). La facturation internationale est \u00e9galement possible, car il est affili\u00e9 \u00e0 PEPPOL depuis 2013.<\/li>\n\n\n\n
  2. Utilisation de fournisseurs de solutions. Les fournisseurs peuvent envoyer des factures \u00e9lectroniques au gouvernement par l'interm\u00e9diaire de fournisseurs de solutions qui contactent directement le hub. Logius fournit une liste de fournisseurs de solutions sur son site web. La facturation \u00e9lectronique convient aux fournisseurs qui envoient un volume moyen de factures, qui disposent d'un processus de facturation \u00e9lectronique enti\u00e8rement automatis\u00e9, ou qui n'ont pas de connexion directe avec le centre de transfert.<\/li>\n\n\n\n
  3. En utilisant les solutions et services gouvernementaux fournis par Logius. De cette fa\u00e7on, les acteurs \u00e9conomiques peuvent soumettre manuellement des factures via des formulaires web.<\/li>\n<\/ol>\n\n\n\n

    Le traitement des factures \u00e9lectroniques re\u00e7ues par les institutions publiques s'effectue semi-automatiquement. Le traitement des factures par les institutions publiques d\u00e9pend du niveau d'automatisation et de la sophistication des syst\u00e8mes informatiques. Les administrations publiques traitent les factures \u00e9lectroniques automatiquement ou manuellement.<\/p>\n\n\n\n

    Les organisations publiques aux Pays-Bas peuvent recevoir des factures \u00e9lectroniques dans trois formats\u00a0:<\/p>\n\n\n\n

      \n
    1. UBL-OHNL est une norme qui d\u00e9crit les messages relatifs aux march\u00e9s publics de tous les biens et services, \u00e0 l'exception du recrutement de personnel temporaire. UBL-OHNL est bas\u00e9 sur la norme internationale UBL. La facture UBL-OHNL sera remplac\u00e9e par NLCIUS au plus tard en 2021.<\/li>\n\n\n\n
    2. SI-UBL est un sous-ensemble de la sp\u00e9cification UBL compl\u00e8te. La norme SI-UBL est utilis\u00e9e par Simplerinvoicing. La norme SI-UBL sera \u00e9ventuellement remplac\u00e9e par NLCIUS.<\/li>\n\n\n\n
    3. La norme SETU (RH \u2013 XML) d\u00e9crit les messages (y compris les factures \u00e9lectroniques) dans le cadre de l'\u00e9change de donn\u00e9es pour le recrutement de personnel temporaire. Cette norme est celle qui offre le plus grand volume de factures au gouvernement.<\/li>\n<\/ol>\n\n\n\n

      Le gouvernement n\u00e9erlandais vise \u00e0 se reconnecter \u00e0 la norme europ\u00e9enne en mettant en place le NL CIUS dans PEPPOL BIS et en l'impl\u00e9mentant au plus tard au premier semestre 2021.<\/p>\n\n\n\n

      Application de facturation dans les autorit\u00e9s contractantes de niveau sous-central<\/strong><\/p>\n\n\n\n

      L'application de facturation \u00e9lectronique continue de fonctionner au niveau d\u00e9centralis\u00e9. Alors que 95% d'autorit\u00e9s d\u00e9centralis\u00e9es ont utilis\u00e9 la facturation \u00e9lectronique en novembre 2019, celle-ci n'\u00e9tait pas obligatoire pour toutes les communes et tous les fournisseurs. Toutefois, l'utilisation de PEPPOL n'est pas obligatoire, mais recommand\u00e9e. Les communes ne sont pas l\u00e9galement tenues de demander une facture \u00e9lectronique \u00e0 leurs fournisseurs. Elles ont toutefois la possibilit\u00e9 d'en faire une condition dans leurs contrats d'approvisionnement.<\/p>\n\n\n\n

      La situation concernant la mise en \u0153uvre de la norme europ\u00e9enne pour la facturation (EN)<\/p>\n\n\n\n

      Les Pays-Bas ont transpos\u00e9 la directive par le biais de la loi nationale sur les march\u00e9s publics. La directive ne pr\u00e9voyait pas de d\u00e9lai suppl\u00e9mentaire pour les autorit\u00e9s de sous-centres. La possibilit\u00e9 de faire inclure les pouvoirs adjudicateurs dans le r\u00e9seau d'adresses (c'est-\u00e0-dire le SMP PEPPOL) n'est pas incluse dans le r\u00e8glement, mais un protocole additionnel est pr\u00e9vu.<\/p>\n\n\n\n

      Utilisation des sp\u00e9cifications nationales d'utilisation de la facturation (CIUS)<\/strong><\/p>\n\n\n\n

      NLCIUS est un sous-ensemble de la norme europ\u00e9enne obligatoire (EN) 16931 \u00e0 mettre en \u0153uvre aux Pays-Bas. La norme europ\u00e9enne (EN16931) d\u00e9crit la m\u00e9thode de facturation \u00e9lectronique aux gouvernements et peut \u00e9galement \u00eatre utilis\u00e9e par les entreprises. EN16931 et NLCIUS apportent de la clart\u00e9 aux gouvernements et aux entreprises sur les \u00e9l\u00e9ments et les donn\u00e9es qui doivent \u00eatre utilis\u00e9s dans les factures destin\u00e9es aux organismes gouvernementaux aux Pays-Bas.<\/p>\n\n\n\n

      Le gouvernement n\u00e9erlandais vise \u00e0 se reconnecter \u00e0 la norme europ\u00e9enne en mettant en place le NL CIUS dans PEPPOL BIS et en l'impl\u00e9mentant au plus tard au premier semestre 2021.<\/p>","protected":false},"excerpt":{"rendered":"

      According to the law dated 20.12.2017 amending the Public Procurement Law of 2012 to include EU Directive 2014\/55, B2G eInvoicing has become mandatory for all public authorities in the Netherlands since 18 April 2019. The Dutch government added a part of the EU Directive 2010\/45 to its legislation under the name of the implementation of 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