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… and non-compliance.<\/p>\n\n
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’s what this means – in concrete terms – for businesses.<\/p>\n\n
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
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\ud83d\udc49 Impact :<\/strong> Software must enable 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 The reform requires all transactions over \u20ac500 to be recorded in detail,<\/strong> including :<\/p>\n\n <\/p>\n\n \ud83d\udc49 Impact :<\/strong> It’s impossible to manage this manually without increasing the number of errors. You need a tool that automates the generation of compliant entries,<\/strong><\/a> with attached supporting documents and direct accounting integration.<\/p>\n\n In 2025, the re-invoicing of costs to a customer will 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 \ud83d\udc49 Impact :<\/strong> Software must incorporate 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\n2. Stricter rules for amounts > \u20ac500<\/strong><\/h2>\n\n
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3. 2025 rebilling : account 708 becomes the new standard<\/strong><\/h2>\n\n
4. Digital storage of supporting documents : simpler, but more demanding<\/strong><\/h2>\n\n