{"id":45651,"date":"2025-05-13T17:10:34","date_gmt":"2025-05-13T15:10:34","guid":{"rendered":"https:\/\/verticalexpense.com\/accounting-reform-2025-what-impact-on-expense-management\/"},"modified":"2025-09-18T10:18:02","modified_gmt":"2025-09-18T08:18:02","slug":"accounting-reform-expense-claims","status":"publish","type":"post","link":"https:\/\/verticalexpense.com\/en\/accounting-reform-expense-claims\/","title":{"rendered":"Accounting reform 2025 : what impact on expense management?"},"content":{"rendered":"\n<p>The accounting reform that comes into force on 1\u1d49\u02b3 January 2025 is not just a technical update of the general chart of accounts. It will profoundly transform the day-to-day practices of companies, in particular the management of expense claims, an area that is still all too often a source of errors, wasted time&#8230; and non-compliance.<\/p>\n\n<p>By recasting accounts, clarifying rebilling rules and requiring more detailed recording, the new standards require a complete reorganisation of workflows relating to business expenses. Here&#8217;s what this means &#8211; in concrete terms &#8211; for businesses.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>1. More detailed and structured accounting<\/strong><\/h2>\n\n<p>The new version of the chart of accounts introduces a more precise classification of management expenses. For expense accounts, this means that account 625 has been split into several specific sub-accounts :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>6251 &#8211; Travel<\/strong><\/li>\n\n\n\n<li><strong>6256 &#8211; Missions<\/strong><\/li>\n\n\n\n<li><strong>6257 &#8211; Receptions, etc.<\/strong><\/li>\n<\/ul>\n\n<p><\/p>\n\n<p>\ud83d\udc49 <strong>Impact :<\/strong> Software must enable <a href=\"https:\/\/verticalexpense.com\/en\/automation-of-expense-reports\/\" target=\"_blank\" rel=\"noopener\"><strong>automatic and intuitive categorisation<\/strong><\/a> as soon as the expense is entered. Employees can no longer simply declare an \u2018expense claim\u2019, they must assign it to the right sub-nature to guarantee accounting reliability.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>2. Stricter rules for amounts &gt; \u20ac500<\/strong><\/h2>\n\n<p>The reform requires all transactions over \u20ac500 to be <strong>recorded in detail,<\/strong> including :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>A valid receipt<\/li>\n\n\n\n<li>The correct charge account debited<\/li>\n\n\n\n<li>Supplier account credited (401)<\/li>\n\n\n\n<li>Correct VAT management (44566)<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p>\ud83d\udc49 <strong>Impact :<\/strong> It&#8217;s impossible to manage this manually without increasing the number of errors. You need a tool that <a href=\"https:\/\/verticalexpense.com\/en\/expense-report-management\/\" target=\"_blank\" rel=\"noopener\"><strong>automates the generation of compliant entries,<\/strong><\/a> with attached supporting documents and direct accounting integration.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>3. 2025 rebilling : account 708 becomes the new standard<\/strong><\/h2>\n\n<p>In 2025, the re-invoicing of costs to a customer will <strong>have to go through account 708<\/strong>, which corresponds to income from ancillary activities. This new requirement prohibits the accounting tinkering previously used to \u2018neutralise\u2019 costs.<\/p>\n\n<p>\ud83d\udc49<strong> Impact :<\/strong> Software must incorporate <strong>a compliant rebilling function<\/strong> that clearly distinguishes what is billed, to whom, and according to what accounting logic. This is also an issue for the legibility of the income statement.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>4. Digital storage of supporting documents : simpler, but more demanding<\/strong><\/h2>\n\n<p>The reform makes it possible to <a href=\"https:\/\/verticalexpense.com\/en\/dematerialisation-of-expense-claims\/\" target=\"_blank\" rel=\"noopener\"><strong>digitise expense claim receipts in full,<\/strong><\/a> provided that they have evidential value (inalterability, traceability, etc.).<\/p>\n\n<p>\ud83d\udc49<strong> Impact :<\/strong> Companies need <strong>to abandon paper files<\/strong> and ensure that their solution is <strong>certified for tax archiving<\/strong> (NF203, digital safe, etc.). A scan is no longer enough.<\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>5. The key role of accounting automation<\/strong><\/h2>\n\n<p>With the proliferation of constraints (sub-accounts, thresholds, VAT, rebilling, archiving), <strong>manual processing of expense claims is becoming an error trap.<\/strong><\/p>\n\n<p>\ud83d\udc49<strong> Impact :<\/strong> Companies must equip themselves with solutions capable of :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Automatically read receipts (OCR + AI)<\/strong><\/li>\n\n\n\n<li><strong>Identifying the right accounting category<\/strong><\/li>\n\n\n\n<li><strong>Calculating and integrating deductible VAT<\/strong><\/li>\n\n\n\n<li><strong>Generate entries ready for accounting export<\/strong><\/li>\n\n\n\n<li><strong>Ensure the traceability of each expense<\/strong><\/li>\n<\/ul>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\">What will change for businesses in 2025 ?<\/h2>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>BEFORE 2025<\/th><th>AFTER 2025<\/th><\/tr><\/thead><tbody><tr><td>Unclear categorisation of costs<\/td><td>Specific allocation (6251, 6256, etc.)<\/td><\/tr><tr><td>Cobbled-together rebilling<\/td><td>Mandatory use of account 708<\/td><\/tr><tr><td>Non-standard paper or PDF supporting documents<\/td><td>Digital archiving with evidential value<\/td><\/tr><tr><td>Frequent manual treatment<\/td><td>Automation and native export to the accounting system<\/td><\/tr><tr><td>Few tax audits on expenses<\/td><td>Tighter controls on business expenses<\/td><\/tr><\/tbody><\/table><\/figure>\n<p><\/p>\n\n<h2 class=\"wp-block-heading\" style=\"font-size:26px\"><strong>In a nutshell : expense management is becoming a strategic issue<\/strong><\/h2>\n\n<p>Far from being a simple technical adjustment, the 2025 reform is forcing <strong>a structural transformation<\/strong> in the management of professional expenses. It requires companies to :<\/p>\n\n<p>\u2705 Digitise 100% of their processes<br\/>\u2705 Automate accounting processing and export<br\/>\u2705 Ensure the reliability of every record as soon as it is entered<br\/>\u2705 Secure archiving in the event of a tax audit<\/p>\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-fe9cc265 wp-block-group-is-layout-flex\">\n<p>Clearly, managing expense claims is no longer an administrative task : <strong>it&#8217;s a lever for compliance, performance and savings.<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"excerpt","protected":false},"author":6,"featured_media":45648,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","footnotes":"","_links_to":"","_links_to_target":""},"categories":[60],"tags":[133],"class_list":["post-45651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-post","tag-accounting-and-tax"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts\/45651","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/comments?post=45651"}],"version-history":[{"count":0,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/posts\/45651\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/media\/45648"}],"wp:attachment":[{"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/media?parent=45651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/categories?post=45651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/verticalexpense.com\/en\/wp-json\/wp\/v2\/tags?post=45651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}