Le gouvernement estonien d\u00e9clare qu'avec la modification de la loi sur la comptabilit\u00e9 publi\u00e9e le 27 d\u00e9cembre 2016, toutes les autorit\u00e9s contractantes publiques (centrales, r\u00e9gionales et locales) accepteront et traiteront les factures au format num\u00e9rique \u00e0 partir du 1er mars 2017.<\/p>\n\n\n\n
En outre, cette loi impose l'utilisation de certains formats, tels que la norme estonienne (norme nationale bas\u00e9e sur XML) ou la norme europ\u00e9enne eInvoice, pour toute facture \u00e9lectronique adress\u00e9e \u00e0 une autorit\u00e9 contractante publique \u00e0 compter du 1er juillet 2017.<\/p>\n\n\n\n
Une autorit\u00e9 contractante au sens de l'article 5 de la loi sur les march\u00e9s publics, ainsi que les administrations publiques list\u00e9es dans la loi sur la comptabilit\u00e9 en vigueur au 1er juillet 2019, soumettent une facture traitable par machine (eFacture structur\u00e9e).<\/p>\n\n\n\n
Plateforme de facturation \u00e9lectronique et solutions de gestion<\/strong><\/p>\n\n\n\n L'approche de l'Estonie en mati\u00e8re de traitement des factures \u00e9lectroniques est individuelle plut\u00f4t que centralis\u00e9e, comme c'est le cas pour les autorit\u00e9s contractantes du secteur public. Par cons\u00e9quent, plusieurs fournisseurs de services priv\u00e9s proposent des services d'\u00e9change de factures \u00e9lectroniques. Les fournisseurs estoniens de services de facturation \u00e9lectronique du secteur priv\u00e9 comprennent Billberry (@), E-arveldaja (@), Finbite (@), Telema (@) et Unifiedpost (@).<\/p>\n\n\n\n Tous ces \u00e9l\u00e9ments sont li\u00e9s par des accords mutuels (appel\u00e9s accords de roaming) qui permettent d\u2019envoyer des factures \u00e9lectroniques d\u2019un logiciel de comptabilit\u00e9 ou d\u2019une solution de planification des ressources d\u2019entreprise (ERP) d\u2019un op\u00e9rateur \u00e0 un autre logiciel d\u2019un op\u00e9rateur. De plus, l\u2019Estonie utilise \u00e9galement Peppol pour faciliter la communication entre les op\u00e9rateurs de facturation \u00e9lectronique et cr\u00e9er davantage d\u2019opportunit\u00e9s pour les entreprises d\u2019\u00e9changer des factures \u00e9lectroniques au-del\u00e0 des fronti\u00e8res.<\/p>\n\n\n\n Le gouvernement estonien ne mandate ni ne recommande aucun fournisseur de services de facturation \u00e9lectronique, et les op\u00e9rateurs \u00e9conomiques sont libres de choisir des solutions de facturation \u00e9lectronique. En raison de l'obligation de facturation \u00e9lectronique B2G, le minist\u00e8re des Finances estonien et le RIK ont convenu que les entreprises pouvaient utiliser e-Financials gratuitement. Toutes les organisations facturant par voie \u00e9lectronique doivent s'enregistrer aupr\u00e8s du RIK, qui g\u00e8re toutes les informations pour transmettre les factures \u00e9lectroniques aux entreprises et institutions enregistr\u00e9es.<\/p>\n\n\n\n R\u00e9ception et traitement de l'approche<\/strong><\/p>\n\n\n\n Les op\u00e9rateurs \u00e9conomiques doivent disposer d'un logiciel de comptabilit\u00e9 ou d'un ERP pour cr\u00e9er des factures \u00e9lectroniques. En dehors de cela, les op\u00e9rateurs \u00e9conomiques peuvent \u00e9galement faire appel \u00e0 diff\u00e9rents fournisseurs de logiciels pour externaliser la cr\u00e9ation de factures \u00e9lectroniques.<\/p>\n\n\n\n Les prestataires de services de facturation \u00e9lectronique mentionn\u00e9s ci-dessus proposent \u00e9galement des services de gestion de la facturation \u00e9lectronique, y compris la cr\u00e9ation de factures \u00e9lectroniques. Les op\u00e9rateurs \u00e9conomiques sont libres de contracter avec d'autres prestataires de logiciels priv\u00e9s ou publics tels que Merit Tarkvara ou le Centre des syst\u00e8mes d'enregistrement et d'information (RIK).<\/p>\n\n\n\n RIK, une agence gouvernementale du minist\u00e8re estonien de la Justice, propose un logiciel de comptabilit\u00e9 automatis\u00e9 (eFinancial) afin d'aider les entrepreneurs \u00e0 organiser leur comptabilit\u00e9. Il leur permet \u00e9galement de cr\u00e9er des factures \u00e9lectroniques. Contrairement \u00e0 tous les prestataires de services, RIK ne facture ses services qu'apr\u00e8s un an. Cependant, les entrepreneurs peuvent utiliser le logiciel e-Finance gratuitement la premi\u00e8re ann\u00e9e. D'autre part, le minist\u00e8re des Finances et RIK ont convenu d'utiliser le logiciel eFinancial gratuitement \u00e0 partir de 2019. Par cons\u00e9quent, si un client utilise eFinancial uniquement pour envoyer des factures \u00e9lectroniques aux institutions publiques, aucun frais n'est factur\u00e9 au client.<\/p>\n\n\n\n Dans tous les cas, les prestataires de services et de logiciels sont tenus d'utiliser une norme nationale bas\u00e9e sur XML, EVS 923:2014\/AC:2017, pour l'\u00e9change de factures \u00e9lectroniques. La signature \u00e9lectronique n'est pas requise pour les factures \u00e9lectroniques et la p\u00e9riode d'archivage des factures \u00e9lectroniques est de sept ans. Bien que l'archivage \u00e0 l'\u00e9tranger soit autoris\u00e9, les factures \u00e9lectroniques sont soumises \u00e0 une soumission rapide \u00e0 l'administration fiscale.<\/p>\n\n\n\n Dans l'environnement B2G, les factures \u00e9lectroniques doivent \u00eatre \u00e9mises \u00e0 toutes les administrations contractantes pour tous les fournisseurs, tandis que la passation de march\u00e9s obligatoire s'applique \u00e0 toutes les administrations contractantes. Pour le B2B, la facturation \u00e9lectronique est autoris\u00e9e mais pas obligatoire. Il n'y a pas d'exigences explicites pour l'\u00e9mission de factures \u00e9lectroniques. Cependant, l'approbation de l'acheteur est requise pour recevoir des factures \u00e9lectroniques dans un environnement B2B.<\/p>\n\n\n\n Surveillance de l'application de facture \u00e9lectronique<\/strong><\/p>\n\n\n\n Il n'existe pas de syst\u00e8me de suivi syst\u00e9mique pour la facturation \u00e9lectronique interentreprises. \u00c0 partir d'un registre des entreprises \u00e9lectroniques fourni par le Centre des registres et syst\u00e8mes d'information (RIK), il est possible de voir si une entreprise priv\u00e9e a (uniquement) re\u00e7u des factures \u00e9lectroniques.<\/p>\n\n\n\n Pour donner un chiffre \u00e0 ce sujet, plus de 370 000 factures \u00e9lectroniques ont \u00e9t\u00e9 re\u00e7ues par les administrations publiques, ce qui repr\u00e9sente environ 981 % des factures re\u00e7ues par le secteur public, au cours de la premi\u00e8re ann\u00e9e o\u00f9, en Estonie, seules les autorit\u00e9s publiques acceptaient les factures \u00e9lectroniques \u00e9manant de leurs partenaires.<\/p>","protected":false},"excerpt":{"rendered":" The Estonian government states that with the Accounting Law amendment published on 27 December 2016, all public procurement authorities (central, regional and local) will accept and process invoices in digital format from 1 March 2017. In addition, this law mandates the use of certain formats, such as the Estonian standard (national XML-based standard) or the 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