{"id":3376,"date":"2025-03-25T22:45:19","date_gmt":"2025-03-25T21:45:19","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3376"},"modified":"2025-03-25T22:46:29","modified_gmt":"2025-03-25T21:46:29","slug":"deductibilite-injustifiee-de-la-tva","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/deductibilite-injustifiee-de-la-tva\/","title":{"rendered":"D\u00e9ductibilit\u00e9 injustifi\u00e9e de la TVA"},"content":{"rendered":"

<\/div><\/div><\/span>

\n

Principe<\/span><\/p>\n<\/div><\/h1><\/span>

<\/div><\/div><\/div>

La TVA sur les \u00e9l\u00e9ments du prix d\u2019une op\u00e9ration imposable est d\u00e9ductible de la TVA applicable \u00e0 cette op\u00e9ration. Pour ouvrir droit \u00e0 d\u00e9duction, la d\u00e9pense engag\u00e9e doit \u00eatre n\u00e9cessaire \u00e0 l\u2019exploitation et affect\u00e9e exclusivement aux besoins de l\u2019exploitation.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

<\/span><\/div>
<\/div><\/div><\/span>

Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
<\/div><\/div><\/div>

Une entreprise d\u00e9duit des d\u00e9penses non n\u00e9cessaires \u00e0 son exploitation ou une TVA alors que la facture n\u2019en mentionne pas.<\/p>\n

Cette d\u00e9duction revient pour l\u2019entreprise \u00e0 d\u00e9tourner \u00e0 son profit la tr\u00e9sorerie du Pays.<\/p>\n<\/div><\/div><\/div>

<\/span><\/div>
<\/div><\/div><\/span>

M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
<\/div><\/div><\/div>

La DICP dispose de diff\u00e9rentes sources d\u2019informations qu\u2019elle utilise pour d\u00e9tecter ce type de situation.<\/p>\n<\/div><\/div><\/div>

<\/span><\/div>
<\/div><\/div><\/span>

Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
<\/div><\/div><\/div>

La TVA d\u00e9duite \u00e0 tort fait l\u2019objet d\u2019un reversement assorti des int\u00e9r\u00eats de retard.<\/p>\n

Elle donne lieu par ailleurs \u00e0 une r\u00e9int\u00e9gration de la charge d\u00e9duite au r\u00e9sultat imposable.<\/p>\n

Si le caract\u00e8re intentionnel de la fraude est d\u00e9montr\u00e9, des p\u00e9nalit\u00e9s de 40 % pour manquements d\u00e9lib\u00e9r\u00e9s, voire de 80 % pour man\u0153uvres frauduleuses, peuvent \u00eatre appliqu\u00e9es.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

<\/div><\/div><\/span>

Aide \u00e0 la r\u00e9gularisation<\/span><\/h1><\/span>
<\/div><\/div><\/div>

Si vous \u00eates concern\u00e9 par cette situation, veuillez prendre contact avec notre service d’aide \u00e0 la conformit\u00e9 fiscale (UNAC) par t\u00e9l\u00e9phone au 40.46.14.14<\/u><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":3333,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-3376","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3376","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3376"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3376\/revisions"}],"predecessor-version":[{"id":3378,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3376\/revisions\/3378"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3333"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}