{"id":234,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=234"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-f9d1d71b72358bd738c1","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/facture-avoir.php","title":{"rendered":"C&rsquo;est quoi une facture avoir ?"},"content":{"rendered":"<h1>C&rsquo;est quoi une facture avoir ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t\u00e9l\u00e9chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 \u20ac seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 \u20ac<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d\u00e9j\u00e0 un compte, <a href=\"\/manage_account.html\">Identifiez-vous<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" name=\"file_name\"><\/p>\n<p>Dans le cas o\u00f9 le client retournerait au fournisseur une partie ou l\u2019ensemble de marchandise non conforme avec la commande, le fournisseur doit adresser \u00e0 son client une nouvelle facture appel\u00e9e facture \u00ab avoir \u00bb ou note de cr\u00e9dit.<\/p>\n<p>Lorsque le retour est partiel (une partie de marchandise seulement) la quantit\u00e9 de marchandise retourn\u00e9 subit le m\u00eame taux de r\u00e9duction commercial et financi\u00e8re et taux de TVA qui a figur\u00e9 sur la facture \u00ab doit \u00bb.<\/p>\n<\/p>\n<div align=\"center\">\n\n<\/div>\n<\/p>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/traitement-des-factures-facture-doit-et-avoir-plan-comptable-francais.html\">Traitement des factures (facture \u00ab doit \u00bb et \u00ab avoir \u00bb) Plan comptable Fran\u00e7ais :<\/a> La <a href=\"\/faq-comptabilite\/difference-entre-facture-et-facture-pro-forma.html\">facture<\/a> est un \u00e9crit obligatoire \u00e9tablie entre le vendeur et l\u2019acheteur, c\u2019est une pi\u00e8ce justificative dress\u00e9e par le commer\u00e7ant vendeur pour illustrer les conditions auxquelles il a vendu les biens et services au client.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/taxe-sur-la-valeur-ajoutee-plan-comptable-francais.html\">Taxe sur la valeur ajout\u00e9e plan comptable Fran\u00e7ais :<\/a> La TVA ne constitue pas une charge pour l&rsquo;entreprise, mais cette derni\u00e8re participe \u00e0 la collecte de la TVA au profit de l&rsquo;\u00c9tat, en effet la TVA ne constitue pas g\u00e9n\u00e9ralement une&#8230;<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/traitement-comptable-taxe-sur-valeur-ajoutee.html\">Taxe sur la valeur ajout\u00e9e plan comptable Marocain :<\/a> La taxe sur la valeur ajout\u00e9e est un imp\u00f4t indirect qui affecte la plupart des op\u00e9rations de l&rsquo;entreprise. La TVA ne constitue pas une charge pour l&rsquo;entreprise, mais cette derni\u00e8re participe \u00e0 la collecte de la TVA (r\u00f4le d&rsquo;interm\u00e9diaire) au profit de l&rsquo;\u00c9tat.<\/p>\n<p><a href=\"\/articles\/documents-relatifs-la-commande.html\">Documents relatifs \u00e0 la commande :<\/a> On va d\u00e9finir et pr\u00e9senter dans cet article les diff\u00e9rents documents relatifs \u00e0 la commande : Bon de commande, Bulletin de commande, March\u00e9, Confirmation de commande et le Bon de commission.<\/p>\n<\/p>\n<div align=\"center\">\n<\/div>\n<div style=\"\n    padding: 4px;\n    border: 1px #2e93c361 solid;\n    border-radius: 2px;\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel.html\">Documents de comptabilit\u00e9 (mod\u00e8les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n    margin-bottom: 6px;\">Documents, mod\u00e8les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, \u00e9tat de rapprochement bancaire, compte de r\u00e9sultat, Mod\u00e8le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>C&rsquo;est quoi une facture avoir ? Seuls nos membres premium peuvent voir les liens, et les t\u00e9l\u00e9chargements ! Devenez un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-234","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=234"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/234\/revisions"}],"predecessor-version":[{"id":2144,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/234\/revisions\/2144"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}