{"id":4138,"date":"2020-12-10T08:00:32","date_gmt":"2020-12-10T08:00:32","guid":{"rendered":"http:\/\/afrikanet.com\/?p=4138"},"modified":"2021-06-02T08:25:54","modified_gmt":"2021-06-02T08:25:54","slug":"copie-fiable-loi-encadre-lusage","status":"publish","type":"post","link":"https:\/\/afrikanet.com\/en\/copie-fiable-loi-encadre-lusage\/","title":{"rendered":"(Fran\u00e7ais) COPIE FIABLE\u00a0: LA LOI ENCADRE L\u2019USAGE"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/afrikanet.com\/fr\/wp-json\/wp\/v2\/posts\/4138\" class=\"qtranxs-available-language-link qtranxs-available-language-link-fr\" title=\"Fran\u00e7ais\">French<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><strong><em>\u00a0L\u2019utilisation acc\u00e9l\u00e9r\u00e9 des moyens de communications modernes entraine un ru\u00e9 vers des supports de transfert et de stockage divers. Il devient important \u00e0 ce sujet pour toute entreprise de connaitre la r\u00e9glementation en vigueur en mati\u00e8re de copie fiable.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Les entreprises, quel que soit le secteur d&#8217;activit\u00e9s, entament ou continuent leur processus de d\u00e9mat\u00e9rialisation. Elles ont bien compris, apr\u00e8s ces derniers mois in\u00e9dits, que c&#8217;\u00e9tait une condition indispensable de leur survie.<\/p>\n<p>Aussi, elles ont l\u2019obligation l\u00e9gale de conserver des documents, parfois m\u00eame plusieurs milliers, pour des raisons juridiques durant les dur\u00e9es de prescription l\u00e9gale qui leurs sont impos\u00e9es en raison de la nature de leur activit\u00e9. Dans ce cadre, elles sont nombreuses \u00e0 devoir mettre en place un dispositif pour cr\u00e9er des copies fiables.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Une utilisation facile \u00e0 justifier<\/strong><\/p>\n<p>Une copie fiable est la reproduction num\u00e9ris\u00e9e d\u2019un document dont la conformit\u00e9 juridique est reconnue, d\u2019apr\u00e8s le d\u00e9cret n\u00b0 2016-1673 du 5 d\u00e9cembre 2016. Pour ainsi dire, une fois qu\u2019une copie fiable a \u00e9t\u00e9 r\u00e9alis\u00e9e sous forme num\u00e9rique, les entreprises n&#8217;ont plus besoin de conserver les originaux au format papier.<\/p>\n<p>L\u2019article 1379 du Code civil montre qu\u2019une copie fiable a une force probante identique \u00e0 celle du document original. Si la cr\u00e9dibilit\u00e9 est laiss\u00e9e \u00e0 l\u2019appr\u00e9ciation du juge, le d\u00e9cret pr\u00e9alablement \u00e9voqu\u00e9 pr\u00e9cise quant \u00e0 lui les proc\u00e9d\u00e9s techniques permettant de pr\u00e9juger de la fiabilit\u00e9 de la copie num\u00e9rique r\u00e9alis\u00e9e. Autrement dit sa fid\u00e9lit\u00e9 \u00e0 l&#8217;original et son incorruptibilit\u00e9 tels que l\u2019horodatage, la signature et le cachet \u00e9lectroniques.<\/p>\n<p>La signature \u00e9lectronique assure l\u2019identification des signataires et l\u2019int\u00e9grit\u00e9 du document sign\u00e9 gr\u00e2ce \u00e0 un service d\u2019horodatage qualifi\u00e9 inclus dans chaque signature. Quant au service de cachet \u00e9lectronique, il permet aux entreprises de certifier l\u2019origine de l\u2019\u00e9metteur du document et l\u2019int\u00e9grit\u00e9 d\u2019un document gr\u00e2ce au service d\u2019horodatage qualifi\u00e9.<\/p>\n<p>Ainsi, l\u2019horodatage qualifi\u00e9 permet-il de disposer d\u2019une pr\u00e9somption d\u2019int\u00e9grit\u00e9 des copies num\u00e9riques. Provoquant ainsi un renversement de la charge de la preuve. D\u00e8s lors, une personne mettant en cause une copie fiable devant un tribunal devra apporter la preuve de sa non-int\u00e9grit\u00e9 pour s\u2019y opposer.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Un processus \u00e0 suivre<\/strong><\/p>\n<p>S\u2019agissant de la d\u00e9mat\u00e9rialisation des factures fournisseurs et clients, conform\u00e9ment \u00e0 l\u2019article A102 B-2 du livre des proc\u00e9dures fiscales&#8230;, l\u2019administration fiscale veut conna\u00eetre l\u2019identit\u00e9 de l\u2019\u00e9metteur et avoir la garantie que ses donn\u00e9es n\u2019ont pas \u00e9t\u00e9 modifi\u00e9es.<\/p>\n<p>Pour apporter une r\u00e9ponse, le BOFiP (Bulletin Officiel des Finances Publiques) exige de digitaliser la facture papier dans les d\u00e9lais les plus courts \u00e0 sa r\u00e9ception et d\u2019en attester la date gr\u00e2ce \u00e0 un syst\u00e8me d\u2019horodatage.<\/p>\n<p>Ce sceau \u00e9lectronique, dit-on, apporte la preuve indiscutable que le document n\u2019a pas \u00e9t\u00e9 alt\u00e9r\u00e9 depuis sa num\u00e9risation. Le BOFiP exige en outre, que l\u2019horodatage se double d\u2019un dispositif s\u00e9curis\u00e9 \u00e9quivalent fond\u00e9 sur un certificat d\u00e9livr\u00e9 par une autorit\u00e9 de certification figurant sur la liste de confiance fran\u00e7aise (Trust-service Status List-TSL).<\/p>\n<p>Le processus de d\u00e9mat\u00e9rialisation des notes de frais doit respecter les exigences de l\u2019Urssaf et de l\u2019administration fiscale. Il est en effet essentiel de pouvoir d\u00e9montrer que les justificatifs ont bien \u00e9t\u00e9 num\u00e9ris\u00e9s dans des conditions assurant leur cr\u00e9dibilit\u00e9 par rapport \u00e0 la version papier.<\/p>\n<p>Une signature \u00e9lectronique ou un cachet \u00e9lectronique doivent \u00eatre appos\u00e9s sur le document. Lequel doit \u00e9galement \u00eatre horodat\u00e9. Dans les deux cas, un certificat \u00e9lectronique permettant d\u2019identifier la personne physique ou morale est n\u00e9cessaire.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>PCN<\/em><\/strong><\/p>\n<p><em>Source\u00a0: Journal du Net<\/em><\/p>\n<p>&nbsp;","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in French. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.\u00a0L\u2019utilisation acc\u00e9l\u00e9r\u00e9 des moyens de communications modernes entraine un ru\u00e9 vers des supports de transfert et de stockage divers. Il devient important \u00e0 ce sujet pour toute entreprise de connaitre la r\u00e9glementation en vigueur en mati\u00e8re de copie fiable. &nbsp; Les entreprises, quel que soit le secteur d&#8217;activit\u00e9s, entament ou continuent leur processus de d\u00e9mat\u00e9rialisation. Elles ont bien compris, apr\u00e8s ces derniers mois in\u00e9dits, que c&#8217;\u00e9tait une condition indispensable de leur survie. Aussi, elles ont l\u2019obligation l\u00e9gale de conserver des documents, parfois m\u00eame plusieurs milliers, pour des raisons juridiques durant les dur\u00e9es de prescription l\u00e9gale qui leurs sont [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11979,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[355,368,389,369,381],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>(Fran\u00e7ais) COPIE FIABLE\u00a0: LA LOI ENCADRE L\u2019USAGE - Afrikanet<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/afrikanet.com\/fr\/copie-fiable-loi-encadre-lusage\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"(Fran\u00e7ais) COPIE FIABLE\u00a0: LA LOI ENCADRE L\u2019USAGE - Afrikanet\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in French. 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