{"id":3396,"date":"2025-03-26T00:46:16","date_gmt":"2025-03-25T23:46:16","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3396"},"modified":"2025-03-26T00:47:17","modified_gmt":"2025-03-25T23:47:17","slug":"emission-de-fausses-factures-ou-de-complaisance","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/emission-de-fausses-factures-ou-de-complaisance\/","title":{"rendered":"Emission de fausses factures ou de complaisance"},"content":{"rendered":"

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

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Toute personne qui r\u00e9alise une vente ou une prestation de services est tenue d\u2019\u00e9mettre une facture ou tout autre document correspondant \u00e0 la r\u00e9alit\u00e9 de l\u2019op\u00e9ration.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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Une entreprise d\u00e9livre une fausse facture, fictive ou sur\u00e9valu\u00e9e, \u00e0 un client afin que ce dernier puisse b\u00e9n\u00e9ficier d\u2019avantages ayant pour cons\u00e9quence de r\u00e9duire le montant de son imp\u00f4t ou de d\u00e9tourner un dispositif de faveur.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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La DICP examine les factures et documents produits dans le cadre de dispositifs divers pour en v\u00e9rifier la conformit\u00e9 et la r\u00e9alit\u00e9.<\/p>\n

Elle peut ainsi mettre en \u00e9vidence l\u2019utilisation de fausses factures dans le but d\u2019obtenir des avantages indus au d\u00e9triment du Pays ou de tiers.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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Les personnes qui d\u00e9livrent une facture ou une attestation conditionnant l\u2019octroi d\u2019avantages fiscaux, qui comportent des mentions fausses ou de complaisance ou qui dissimulent l\u2019identit\u00e9 du b\u00e9n\u00e9ficiaire, sont passibles d\u2019une amende \u00e9gale au montant des avantages fiscaux octroy\u00e9s.<\/p>\n

Ces personnes s\u2019exposent par ailleurs \u00e0 des poursuites p\u00e9nales.<\/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-3396","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3396","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=3396"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3396\/revisions"}],"predecessor-version":[{"id":3398,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3396\/revisions\/3398"}],"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=3396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}