{"id":3412,"date":"2025-03-26T01:01:29","date_gmt":"2025-03-26T00:01:29","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3412"},"modified":"2025-03-26T01:02:34","modified_gmt":"2025-03-26T00:02:34","slug":"prorata-de-deduction-errone-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\/prorata-de-deduction-errone-de-la-tva\/","title":{"rendered":"Prorata de d\u00e9duction erron\u00e9 de la TVA"},"content":{"rendered":"

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

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Une entreprise qui r\u00e9alise \u00e0 la fois des op\u00e9rations soumises \u00e0 la TVA et des op\u00e9rations exclues du champ d\u2019application de la TVA, ne peut d\u00e9duire qu\u2019une partie de la TVA sur ses d\u00e9penses de biens et services.<\/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\u00e9duit la totalit\u00e9 de la TVA d\u00e9ductible sur ses d\u00e9penses de biens et services alors que la totalit\u00e9 de ses activit\u00e9s n\u2019est pas dans le champ d\u2019application de la TVA.<\/p>\n

Elle obtient ainsi une TVA d\u00e9ductible sup\u00e9rieure \u00e0 la normale.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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La DICP proc\u00e8de \u00e0 l\u2019analyse automatique des d\u00e9clarations d\u00e9pos\u00e9es par les entreprises afin de d\u00e9tecter les anomalies de TVA d\u00e9ductible.<\/p>\n

En cas de chiffre d\u2019affaires partiellement non taxable, le prorata de la TVA admise en d\u00e9duction peut ainsi \u00eatre d\u00e9termin\u00e9 et\/ou contr\u00f4l\u00e9 afin de r\u00e9gulariser la situation par une proc\u00e9dure de contr\u00f4le.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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La TVA d\u00e9duite \u00e0 tort fait l\u2019objet d\u2019un reversement assorti des int\u00e9r\u00eats de retard.<\/p>\n

Des p\u00e9nalit\u00e9s de 40 % pour manquements d\u00e9lib\u00e9r\u00e9s, voire 80% en cas de d\u00e9couverte de 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-3412","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3412","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=3412"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3412\/revisions"}],"predecessor-version":[{"id":3414,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3412\/revisions\/3414"}],"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=3412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}