A method of processing a document having hierarchized data organized into items includes a prior step of generating at least one coding table and a step of coding the document. The coding table, which includes coding information organized into coding structures, each associated with an item, is generated based on the prior coding of other documents of hierarchized data. Coding the document includes extracting an item to code, determining within the coding table a coding structure associated with the item, and coding the extracted item on the basis of the determined coding structure.