{"id":3404,"date":"2025-03-26T00:54:16","date_gmt":"2025-03-25T23:54:16","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3404"},"modified":"2025-03-26T00:55:36","modified_gmt":"2025-03-25T23:55:36","slug":"exportations-non-justifiees","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/exportations-non-justifiees\/","title":{"rendered":"Exportations non justifi\u00e9es"},"content":{"rendered":"

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

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Les ventes et les prestations de services sont soumises \u00e0 la TVA.<\/p>\n

Cependant, les exportations de biens et les prestations de services directement li\u00e9es \u00e0 l\u2019exportation sont exon\u00e9r\u00e9es de TVA.<\/p>\n

Si une entreprise d\u00e9clare une op\u00e9ration \u00e0 l\u2019exportation, la facture correspondante ne mentionne pas de TVA.<\/p>\n

Afin de pouvoir justifier la r\u00e9alit\u00e9 de l\u2019exon\u00e9ration de TVA, l\u2019entreprise doit \u00eatre en mesure fournir \u00e0 l\u2019administration tout document d\u00e9montrant la r\u00e9alit\u00e9 de la sortie du bien en dehors de la Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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Une vente en Polyn\u00e9sie fran\u00e7aise \u00e0 un client \u00e9tranger ne constitue une exportation que si ce dernier fournit \u00e0 l\u2019entreprise polyn\u00e9sienne les documents justifiant de la sortie du territoire du bien.<\/p>\n

En l\u2019absence de justificatif, une op\u00e9ration faussement qualifi\u00e9e d\u2019exportation, permet \u00e0 l\u2019entreprise polyn\u00e9sienne de d\u00e9tourner la TVA du Pays \u00e0 son profit, et la place en situation de concurrence d\u00e9loyale vis-\u00e0-vis des entreprises qui d\u00e9clarent toutes leurs op\u00e9rations taxables.<\/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\u2019informations recueillies par voie de recoupements aupr\u00e8s d\u2019organismes comme la Direction R\u00e9gionale des Douanes et de tiers pour d\u00e9tecter les fausses exportations.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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Dans une telle situation, le prix total factur\u00e9 est consid\u00e9r\u00e9 comme TTC, et la TVA correspondante est rappel\u00e9e assortie des int\u00e9r\u00eats de retard.<\/p>\n

Si le caract\u00e8re intentionnel 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-3404","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3404","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=3404"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3404\/revisions"}],"predecessor-version":[{"id":3406,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3404\/revisions\/3406"}],"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=3404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}