{"id":3392,"date":"2025-03-26T00:40:54","date_gmt":"2025-03-25T23:40:54","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3392"},"modified":"2025-03-26T00:42:21","modified_gmt":"2025-03-25T23:42:21","slug":"facturation-de-la-tva-par-un-franchise-en-base","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/facturation-de-la-tva-par-un-franchise-en-base\/","title":{"rendered":"Facturation de la TVA par un \u00ab franchis\u00e9 en base \u00bb"},"content":{"rendered":"

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

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

Cependant, toute personne qui mentionne la TVA sur une facture doit la TVA du seul fait de sa mention sur une facture.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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Une entreprise r\u00e9alisant un chiffre d\u2019affaires inf\u00e9rieur au seuil des 5 000 000 F CFP facture malgr\u00e9 tout \u00e0 son client des ventes ou prestations de services avec de la TVA.<\/p>\n

Plac\u00e9 sous le r\u00e9gime de franchise en base, elle ne d\u00e9clare pourtant aucune TVA.<\/p>\n

Le client d\u00e9duit en toute bonne foi la TVA qui lui a \u00e9t\u00e9 factur\u00e9e.<\/p>\n

Le Pays est donc priv\u00e9 d\u2019une recette.<\/p>\n

Du seul fait de sa facturation, la TVA mentionn\u00e9e sur la facture \u00e9mise par une entreprise est due, tandis qu\u2019aucune TVA d\u00e9ductible n\u2019est admise pour un op\u00e9rateur relevant du r\u00e9gime de franchise en base.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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Le contr\u00f4le de la TVA d\u00e9duite permet de d\u00e9tecter des factures non conformes.<\/p>\n<\/div><\/div><\/div>

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

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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-3392","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3392","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=3392"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3392\/revisions"}],"predecessor-version":[{"id":3394,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3392\/revisions\/3394"}],"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=3392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}