{"id":37567,"date":"2026-01-19T17:02:53","date_gmt":"2026-01-19T16:02:53","guid":{"rendered":"https:\/\/deeops.fr\/old\/?page_id=37567"},"modified":"2026-03-24T17:26:38","modified_gmt":"2026-03-24T16:26:38","slug":"facture-pro-forma","status":"publish","type":"page","link":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/","title":{"rendered":"Facture pro forma : d\u00e9finition compl\u00e8te"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb module_class=\u00a0\u00bbdeeops-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#D3E7FF\u00a0\u00bb background_enable_image=\u00a0\u00bboff\u00a0\u00bb background_size=\u00a0\u00bbcontain\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row module_class=\u00a0\u00bbrow-center\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||23px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h1 style=\"text-align: center;\">Facture pro forma<\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row module_class=\u00a0\u00bbglossaire-content\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb|24px||24px|false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; border_radii=\u00a0\u00bbon|15px|15px|15px|15px\u00a0\u00bb border_width_all=\u00a0\u00bb1px\u00a0\u00bb border_color_all=\u00a0\u00bb#D3E7FF\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.27.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2 style=\"text-align: left;\">Qu\u2019est-ce qu\u2019une facture pro forma ?<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>Une <strong data-start=\"66\" data-end=\"87\">facture pro forma<\/strong> est un <strong data-start=\"95\" data-end=\"129\">document commercial provisoire<\/strong>, \u00e9mis par un fournisseur \u00e0 destination de son client <strong data-start=\"183\" data-end=\"249\">avant la r\u00e9alisation effective de la vente ou de la prestation<\/strong>. Elle a pour objectif principal de <strong data-start=\"285\" data-end=\"360\">pr\u00e9senter de mani\u00e8re d\u00e9taill\u00e9e les conditions de la transaction \u00e0 venir<\/strong>, notamment les produits ou services concern\u00e9s, les quantit\u00e9s, les prix, les conditions de paiement, les d\u00e9lais de livraison et, le cas \u00e9ch\u00e9ant, les taxes applicables.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2>\u00c0 quoi sert une facture pro forma ?<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p data-start=\"945\" data-end=\"1063\">La facture pro forma est principalement utilis\u00e9e comme <strong data-start=\"1000\" data-end=\"1035\">outil de validation commerciale<\/strong>. Elle permet au client de :<\/p>\n<ul data-start=\"1064\" data-end=\"1301\">\n<li data-start=\"1064\" data-end=\"1102\">\n<p data-start=\"1066\" data-end=\"1102\">Valider une offre avant engagement<\/p>\n<\/li>\n<li data-start=\"1103\" data-end=\"1152\">\n<p data-start=\"1105\" data-end=\"1152\">Obtenir une approbation interne ou budg\u00e9taire<\/p>\n<\/li>\n<li data-start=\"1153\" data-end=\"1209\">\n<p data-start=\"1155\" data-end=\"1209\">Pr\u00e9parer une demande de financement ou de subvention<\/p>\n<\/li>\n<li data-start=\"1210\" data-end=\"1301\">\n<p data-start=\"1212\" data-end=\"1301\">R\u00e9aliser certaines d\u00e9marches administratives ou douani\u00e8res, notamment \u00e0 l\u2019international<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1303\" data-end=\"1405\">Elle sert souvent de <strong data-start=\"1324\" data-end=\"1375\">base \u00e0 l\u2019\u00e9tablissement de la facture d\u00e9finitive<\/strong>, une fois la vente confirm\u00e9e.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2 style=\"text-align: left;\">Diff\u00e9rence entre facture pro forma et facture d\u00e9finitive<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p data-start=\"1469\" data-end=\"1768\">Contrairement \u00e0 la facture d\u00e9finitive, la facture <a href=\"https:\/\/fr.wikipedia.org\/wiki\/Pro_forma\" target=\"_blank\" rel=\"noopener\">pro forma<\/a> est <strong data-start=\"1533\" data-end=\"1566\">informative et non engageante<\/strong>. La facture d\u00e9finitive, quant \u00e0 elle, intervient apr\u00e8s la livraison ou l\u2019ex\u00e9cution de la prestation et poss\u00e8de une <strong data-start=\"1682\" data-end=\"1713\">valeur comptable et fiscale<\/strong>, avec exigibilit\u00e9 de la TVA et obligation de paiement.<\/p>\n<h3 data-start=\"1770\" data-end=\"1806\">Contenu d\u2019une facture pro forma<\/h3>\n<p data-start=\"1807\" data-end=\"1852\">Une facture pro forma comporte g\u00e9n\u00e9ralement :<\/p>\n<ul data-start=\"1853\" data-end=\"2089\">\n<li data-start=\"1853\" data-end=\"1896\">\n<p data-start=\"1855\" data-end=\"1896\">Les coordonn\u00e9es du vendeur et du client<\/p>\n<\/li>\n<li data-start=\"1897\" data-end=\"1950\">\n<p data-start=\"1899\" data-end=\"1950\">La description d\u00e9taill\u00e9e des produits ou services<\/p>\n<\/li>\n<li data-start=\"1951\" data-end=\"1993\">\n<p data-start=\"1953\" data-end=\"1993\">Les prix unitaires et le montant total<\/p>\n<\/li>\n<li data-start=\"1994\" data-end=\"2040\">\n<p data-start=\"1996\" data-end=\"2040\">Les conditions de paiement et de livraison<\/p>\n<\/li>\n<li data-start=\"2041\" data-end=\"2089\">\n<p data-start=\"2043\" data-end=\"2089\">La mention explicite <strong data-start=\"2064\" data-end=\"2089\">\u00ab Facture pro forma \u00bb<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3><span>Diff\u00e9rences cl\u00e9s avec une facture commerciale (d\u00e9finitive)<\/span><\/h3>\n<div class=\"ds-scroll-area _1210dd7 c03cafe9\">\n<div class=\"ds-scroll-area__gutters\">\n<div class=\"ds-scroll-area__vertical-gutter\"><\/div>\n<\/div>\n<table>\n<thead>\n<tr>\n<th><span>Caract\u00e9ristique<\/span><\/th>\n<th><span>Facture Pro Forma<\/span><\/th>\n<th><span>Facture Commerciale (D\u00e9finitive)<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong><span>Statut juridique<\/span><\/strong><\/td>\n<td><span>Document\u00a0<\/span><strong><span>informel<\/span><\/strong><span>,\u00a0<\/span><strong><span>non comptable<\/span><\/strong><span>.<\/span><\/td>\n<td><span>Document\u00a0<\/span><strong><span>l\u00e9gal<\/span><\/strong><span>,\u00a0<\/span><strong><span>comptable<\/span><\/strong><span>, obligatoire.<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span>Paiement<\/span><\/strong><\/td>\n<td><strong><span>Ne d\u00e9clenche pas l&rsquo;exigibilit\u00e9 du paiement<\/span><\/strong><span>\u00a0(sauf accord contraire).<\/span><\/td>\n<td><strong><span>Exige le paiement<\/span><\/strong><span>\u00a0de la somme due.<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span>Valeur fiscale<\/span><\/strong><\/td>\n<td><span>N&rsquo;a\u00a0<\/span><strong><span>pas de valeur<\/span><\/strong><span>\u00a0pour la TVA ou la d\u00e9claration de revenus.<\/span><\/td>\n<td><span>Est la\u00a0<\/span><strong><span>base de la d\u00e9claration<\/span><\/strong><span>\u00a0de TVA et de comptabilit\u00e9.<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span>Tampon\/Signature<\/span><\/strong><\/td>\n<td><span>Souvent tamponn\u00e9e et sign\u00e9e \u00ab\u00a0<\/span><strong><span>PRO FORMA<\/span><\/strong><span>\u00a0\u00bb ou \u00ab\u00a0<\/span><strong><span>FACTURE PRO FORMA<\/span><\/strong><span>\u00ab\u00a0.<\/span><\/td>\n<td><span>Porte la mention obligatoire \u00ab\u00a0<\/span><strong><span>Facture<\/span><\/strong><span>\u00ab\u00a0.<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong><span>Date<\/span><\/strong><\/td>\n<td><span>Peut \u00eatre ant\u00e9rieure \u00e0 l&rsquo;exp\u00e9dition.<\/span><\/td>\n<td><span>Date d&rsquo;\u00e9mission r\u00e9elle, souvent apr\u00e8s livraison.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h4 data-start=\"2091\" data-end=\"2105\">En r\u00e9sum\u00e9<\/h4>\n<ul data-start=\"2106\" data-end=\"2334\">\n<li data-start=\"2106\" data-end=\"2158\">\n<p data-start=\"2108\" data-end=\"2158\">Document <strong data-start=\"2117\" data-end=\"2133\">pr\u00e9visionnel<\/strong> et <strong data-start=\"2137\" data-end=\"2156\">non contractuel<\/strong><\/p>\n<\/li>\n<li data-start=\"2159\" data-end=\"2197\">\n<p data-start=\"2161\" data-end=\"2197\">Aucune valeur comptable ou fiscale<\/p>\n<\/li>\n<li data-start=\"2198\" data-end=\"2279\">\n<p data-start=\"2200\" data-end=\"2279\">Outil cl\u00e9 pour la <strong data-start=\"2218\" data-end=\"2277\">pr\u00e9paration et la s\u00e9curisation des \u00e9changes commerciaux<\/strong><\/p>\n<\/li>\n<li data-start=\"2280\" data-end=\"2334\">\n<p data-start=\"2282\" data-end=\"2334\">Fr\u00e9quemment utilis\u00e9e en <strong data-start=\"2306\" data-end=\"2334\">B2B et \u00e0 l\u2019international<\/strong><\/p>\n<\/li>\n<\/ul>\n<h3><span>Exemple concret :<\/span><\/h3>\n<p class=\"ds-markdown-paragraph\"><span>Un acheteur en Allemagne commande des machines \u00e0 une soci\u00e9t\u00e9 fran\u00e7aise.<\/span><\/p>\n<ol start=\"1\">\n<li>\n<p class=\"ds-markdown-paragraph\"><span>Le vendeur fran\u00e7ais \u00e9met une\u00a0<\/span><strong><span>facture pro forma<\/span><\/strong><span>\u00a0d\u00e9taillant les articles, prix, poids, etc.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span>L&rsquo;acheteur allemand utilise ce document pour obtenir un financement aupr\u00e8s de sa banque et pr\u00e9parer les formalit\u00e9s douani\u00e8res.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"ds-markdown-paragraph\"><span>Une fois la commande confirm\u00e9e et les marchandises exp\u00e9di\u00e9es, le vendeur \u00e9met la\u00a0<\/span><a href=\"https:\/\/deeops.fr\/old\/facture-electronique\/\"><strong><span>facture commerciale d\u00e9finitive<\/span><\/strong><\/a><span>, qui sera la v\u00e9ritable demande de paiement et le document comptable.<\/span><\/p>\n<\/li>\n<\/ol>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_3,2_3&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<h2><span class=\"c-word blue-w1\">Questions <\/span><br \/>fr\u00e9quemment<br \/>pos\u00e9es<\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_3&Prime; _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_toggle title=\u00a0\u00bbUne facture pro forma a-t-elle une valeur l\u00e9gale ?\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#000000&Prime; open_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb closed_toggle_text_color=\u00a0\u00bb#000000&Prime; closed_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb icon_color=\u00a0\u00bb#000000&Prime; toggle_icon=\u00a0\u00bb&#x24;||divi||400&Prime; use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb30px\u00a0\u00bb open_icon_color=\u00a0\u00bb#000000&Prime; open_toggle_icon=\u00a0\u00bb&#x22;||divi||400&Prime; open_use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb open_icon_font_size=\u00a0\u00bb30px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bb#000000&Prime; body_text_color=\u00a0\u00bb#000000&Prime; custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb15px||15px||true|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb border_width_bottom=\u00a0\u00bb1px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb title_level=\u00a0\u00bbh2&Prime; module_class=\u00a0\u00bbmini-h2&Prime;]<\/p>\n<p>Non. La facture pro forma <strong data-start=\"141\" data-end=\"169\">n\u2019a aucune valeur l\u00e9gale<\/strong>. Elle ne constitue ni un contrat, ni une facture officielle, et ne peut pas \u00eatre utilis\u00e9e comme preuve de vente ou de cr\u00e9ance.<\/p>\n<p>[\/et_pb_toggle][et_pb_toggle title=\u00a0\u00bbUne facture pro forma d\u00e9clenche-t-elle le paiement ?\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#000000&Prime; open_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb closed_toggle_text_color=\u00a0\u00bb#000000&Prime; closed_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb icon_color=\u00a0\u00bb#000000&Prime; toggle_icon=\u00a0\u00bb&#x24;||divi||400&Prime; use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb30px\u00a0\u00bb open_icon_color=\u00a0\u00bb#000000&Prime; open_toggle_icon=\u00a0\u00bb&#x22;||divi||400&Prime; open_use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb open_icon_font_size=\u00a0\u00bb30px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.5&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bb#000000&Prime; body_text_color=\u00a0\u00bb#000000&Prime; custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb15px||15px||true|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb border_width_bottom=\u00a0\u00bb1px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb title_level=\u00a0\u00bbh2&Prime; module_class=\u00a0\u00bbmini-h2&Prime;]<\/p>\n<p>Non. Une facture pro forma <strong data-start=\"383\" data-end=\"427\">n\u2019entra\u00eene aucune obligation de paiement<\/strong>. Elle sert uniquement \u00e0 informer le client des conditions de la transaction envisag\u00e9e.<\/p>\n<p>[\/et_pb_toggle][et_pb_toggle title=\u00a0\u00bbLa TVA est-elle applicable sur une facture pro forma ?\u00a0\u00bb open_toggle_text_color=\u00a0\u00bb#000000&Prime; open_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb closed_toggle_text_color=\u00a0\u00bb#000000&Prime; closed_toggle_background_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb icon_color=\u00a0\u00bb#000000&Prime; toggle_icon=\u00a0\u00bb&#x24;||divi||400&Prime; use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb30px\u00a0\u00bb open_icon_color=\u00a0\u00bb#000000&Prime; open_toggle_icon=\u00a0\u00bb&#x22;||divi||400&Prime; open_use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb open_icon_font_size=\u00a0\u00bb30px\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.6&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bb#000000&Prime; body_text_color=\u00a0\u00bb#000000&Prime; custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb15px||15px||true|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb border_width_bottom=\u00a0\u00bb1px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb title_level=\u00a0\u00bbh2&Prime; module_class=\u00a0\u00bbmini-h2&Prime; hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime;]<\/p>\n<p>Non. La facture pro forma <strong data-start=\"602\" data-end=\"644\">n\u2019entra\u00eene pas l\u2019exigibilit\u00e9 de la TVA<\/strong>. La TVA devient applicable uniquement lors de l\u2019\u00e9mission de la facture d\u00e9finitive.<\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un logiciel GED (Gestion \u00c9lectronique de Documents) est un outil qui permet de d\u00e9mat\u00e9rialiser, organiser, stocker, s\u00e9curiser et g\u00e9rer l\u2019ensemble des documents d\u2019une organisation.<\/p>\n","protected":false},"author":1,"featured_media":28166,"parent":25671,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-37567","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Facture pro forma : d\u00e9finition compl\u00e8te<\/title>\n<meta name=\"description\" content=\"Une facture pro forma est un document commercial provisoire, \u00e9mis par un fournisseur \u00e0 destination de son client avant la r\u00e9alisation effective de la vente ou de la prestation.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Facture pro forma : d\u00e9finition compl\u00e8te","description":"Une facture pro forma est un document commercial provisoire, \u00e9mis par un fournisseur \u00e0 destination de son client avant la r\u00e9alisation effective de la vente ou de la prestation.","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/","url":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/","name":"Facture pro forma : d\u00e9finition compl\u00e8te","isPartOf":{"@id":"https:\/\/deeops.fr\/old\/#website"},"primaryImageOfPage":{"@id":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/#primaryimage"},"image":{"@id":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/#primaryimage"},"thumbnailUrl":"https:\/\/deeops.fr\/old\/wp-content\/uploads\/2024\/10\/facture-impaye.webp","datePublished":"2026-01-19T16:02:53+00:00","dateModified":"2026-03-24T16:26:38+00:00","description":"Une facture pro forma est un document commercial provisoire, \u00e9mis par un fournisseur \u00e0 destination de son client avant la r\u00e9alisation effective de la vente ou de la prestation.","breadcrumb":{"@id":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/#primaryimage","url":"https:\/\/deeops.fr\/old\/wp-content\/uploads\/2024\/10\/facture-impaye.webp","contentUrl":"https:\/\/deeops.fr\/old\/wp-content\/uploads\/2024\/10\/facture-impaye.webp","width":500,"height":400,"caption":"Qu\u2019est-ce qu\u2019une facture pro forma ?"},{"@type":"BreadcrumbList","@id":"https:\/\/deeops.fr\/old\/glossaire\/facture-pro-forma\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/deeops.fr\/old\/"},{"@type":"ListItem","position":2,"name":"Glossaire","item":"https:\/\/deeops.fr\/old\/glossaire\/"},{"@type":"ListItem","position":3,"name":"Facture pro forma : d\u00e9finition compl\u00e8te"}]},{"@type":"WebSite","@id":"https:\/\/deeops.fr\/old\/#website","url":"https:\/\/deeops.fr\/old\/","name":"DeeOps","description":"DeeOps. 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