{"id":3380,"date":"2025-03-25T22:48:44","date_gmt":"2025-03-25T21:48:44","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3380"},"modified":"2025-03-25T22:49:50","modified_gmt":"2025-03-25T21:49:50","slug":"deduction-anticipee-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\/deduction-anticipee-de-la-tva\/","title":{"rendered":"D\u00e9duction anticip\u00e9e de la TVA"},"content":{"rendered":"

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

\n

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

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

La TVA factur\u00e9e par un fournisseur est admise en d\u00e9duction au moment o\u00f9 elle est due par ce dernier, c’est-\u00e0-dire au moment de la livraison des biens (ventes) ou du paiement des prestations de services.<\/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, \u00e0 la r\u00e9ception de la facture adress\u00e9e par son fournisseur (prestataire de services), la TVA qui y est mentionn\u00e9e, alors que la facture n\u2019est pas r\u00e9gl\u00e9e.<\/p>\n

Cette TVA ne doit pas \u00eatre d\u00e9duite par le client avant r\u00e8glement de la facture.<\/p>\n

L\u2019entreprise d\u00e9tourne temporairement \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 d\u2019outils permettant une analyse des d\u00e9clarations d\u00e9pos\u00e9es par les entreprises.<\/p>\n

La TVA d\u00e9duite de fa\u00e7on anticip\u00e9e peut ainsi \u00eatre identifi\u00e9e.<\/p>\n<\/div><\/div><\/div>

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

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

Si le caract\u00e8re intentionnel de cette d\u00e9duction anticip\u00e9e est d\u00e9montr\u00e9, des p\u00e9nalit\u00e9s de 40 % pour manquements d\u00e9lib\u00e9r\u00e9s, 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_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-3380","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3380","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=3380"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3380\/revisions"}],"predecessor-version":[{"id":3382,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3380\/revisions\/3382"}],"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=3380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}