{"id":235,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=235"},"modified":"2026-10-16T21:53:50","modified_gmt":"2026-10-16T19:53:50","slug":"lc-ea738374cc04a245c71d","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/facture-doit.php","title":{"rendered":"C&rsquo;est quoi une facture doit ?"},"content":{"rendered":"<h1>C&rsquo;est quoi une facture doit ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/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&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; 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 &euro;<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; 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\" value=\"322\" name=\"file_name\"\/><\/p>\n<p>Une facture doit est une facture qui mentionne en g\u00e9n\u00e9rale le montant que le client doit au fournisseur, c&rsquo;est-\u00e0-dire la cr\u00e9ance du vendeur sur l\u2019acheteur apr\u00e8s une op\u00e9ration de vente.<\/p>\n<div align=\"center\">\n\n<\/div>\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 facture 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<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&eacute; (mod&egrave;les 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&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le 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 doit ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! 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-235","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/235","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=235"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/235\/revisions"}],"predecessor-version":[{"id":2145,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/235\/revisions\/2145"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}