{"id":3384,"date":"2025-03-25T22:51:35","date_gmt":"2025-03-25T21:51:35","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3384"},"modified":"2025-03-25T22:52:43","modified_gmt":"2025-03-25T21:52:43","slug":"depassement-du-seuil-de-la-franchise-en-base-de-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\/depassement-du-seuil-de-la-franchise-en-base-de-tva\/","title":{"rendered":"D\u00e9passement du seuil de la franchise en base de TVA"},"content":{"rendered":"

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

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Les ventes et les prestations de services effectu\u00e9es contre paiement par un assujetti sont soumises \u00e0 la TVA.<\/p>\n

Lorsqu\u2019ils r\u00e9alisent un chiffre d\u2019affaires inf\u00e9rieur ou \u00e9gal \u00e0 5 000 000 F CFP, les assujettis b\u00e9n\u00e9ficient de droit d\u2019une franchise en base qui les dispense du paiement de la TVA.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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Une entreprise ou un patent\u00e9 r\u00e9alisant un chiffre d\u2019affaires sup\u00e9rieur au seuil des 5 000 000 F CFP continue de facturer ses ventes ou prestations de services sans TVA.<\/p>\n

Elle prive ainsi le Pays de recettes fiscales, et se place en situation de concurrence d\u00e9loyale par rapport aux entreprises du m\u00eame secteur.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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La DICP dispose d\u2019outils permettant une analyse des diff\u00e9rentes d\u00e9clarations d\u00e9pos\u00e9es par les entreprises.<\/p>\n

Elle dispose \u00e9galement d\u2019informations recueillies par voie de recoupements aupr\u00e8s des tiers (fournisseurs, clients, …) pour mettre en \u00e9vidence le d\u00e9passement du seuil.<\/p>\n

La TVA non factur\u00e9e peut ainsi \u00eatre clairement identifi\u00e9e.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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La TVA non d\u00e9clar\u00e9e \u00e0 tort fait l\u2019objet d\u2019un reversement assorti des int\u00e9r\u00eats de retard.<\/p>\n

Si le caract\u00e8re intentionnel de l\u2019omission de d\u00e9claration 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>

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Aide \u00e0 la r\u00e9gularisation<\/span><\/h1><\/span>
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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-3384","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3384","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=3384"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3384\/revisions"}],"predecessor-version":[{"id":3386,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3384\/revisions\/3386"}],"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=3384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}