{"id":3400,"date":"2025-03-26T00:50:32","date_gmt":"2025-03-25T23:50:32","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3400"},"modified":"2025-03-26T00:51:37","modified_gmt":"2025-03-25T23:51:37","slug":"defaut-de-facturation-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\/defaut-de-facturation-de-la-tva\/","title":{"rendered":"D\u00e9faut de facturation de la 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

Les personnes qui effectuent de mani\u00e8re ind\u00e9pendante une activit\u00e9 \u00e9conomique, quels que soient leur statut juridique, leur r\u00e9sidence, leur si\u00e8ge social, leur situation au regard des autres imp\u00f4ts et la forme ou la nature de leurs interventions, sont assujetties \u00e0 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 r\u00e9alisant des ventes ou des prestations de services, non soumise au r\u00e9gime de franchise en base (recettes > 5 000 000 F CFP), peut omettre, volontairement ou non, de facturer la TVA sur ses ventes ou prestations de services.<\/p>\n

Elle prive ainsi le Pays d\u2019une recette, et profite d\u2019une situation de concurrence d\u00e9loyale au regard des entreprises du m\u00eame secteur qui, elles, facturent la TVA li\u00e9e \u00e0 leur activit\u00e9.<\/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 des moyens lui permettant de comparer les diff\u00e9rentes d\u00e9clarations d\u00e9pos\u00e9es par les entreprises.<\/p>\n

Elle dispose \u00e9galement des informations recueillies par voie de recoupements aupr\u00e8s des tiers (fournisseurs, clients, …) pour mettre en \u00e9vidence des facturations sans TVA.<\/p>\n

La TVA non factur\u00e9e peut ainsi \u00eatre clairement d\u00e9cel\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 factur\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\u2019absence de TVA 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_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-3400","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3400","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=3400"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3400\/revisions"}],"predecessor-version":[{"id":3402,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3400\/revisions\/3402"}],"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=3400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}