{"id":520,"date":"2018-01-09T09:00:00","date_gmt":"2018-01-09T09:00:00","guid":{"rendered":"https:\/\/www.sage.com\/fr-fr\/blog\/evolution-des-obligations-legales-et-lutte-contre-la-fraude-a-la-tva\/"},"modified":"2024-02-08T12:45:37","modified_gmt":"2024-02-08T11:45:37","slug":"fraude-tva-evolution-obligations-legales","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-fr\/blog\/fraude-tva-evolution-obligations-legales\/","title":{"rendered":"\u00c9volution des obligations l\u00e9gales et lutte contre la fraude \u00e0 la TVA"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/categorie\/legal-et-reglementation\/\" class=\"entry-header__link\">L\u00e9gal &amp; R\u00e9glementation<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\t\u00c9volution des obligations l\u00e9gales et lutte contre la fraude \u00e0 la TVA\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2018-01-09T09:00:00+01:00\">janvier 9, 2018<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"\u00c9volution des obligations l\u00e9gales et lutte contre la fraude \u00e0 la TVA\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-fr\/blog\/fraude-tva-evolution-obligations-legales\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n<div class=\"wp-block-post-author\">\n\t\t\t<div class=\"co-authors\">\n\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-fr\/blog\/author\/romainjacquier\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Romain-Jacquier-350x350.jpg\" class=\"entry-author__image\" alt=\"Romain Jacquier\" srcset=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Romain-Jacquier-350x350.jpg 350w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Romain-Jacquier-768x768.jpg 768w, https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2024\/07\/Romain-Jacquier.jpg 800w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Romain Jacquier<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t<\/div>\n\t\t<\/div>\n\n\n\n<p class=\"\">Contenu actualis\u00e9 le 09\/01\/2018<\/p>\n\n\n\n<p class=\"\">Face \u00e0 l&rsquo;augmentation du montant li\u00e9 \u00e0 la fraude \u00e0 la TVA estim\u00e9 par l&rsquo;Etat, ce dernier s&rsquo;est engag\u00e9 depuis plusieurs ann\u00e9es dans une lutte contre la fraude. Il s&rsquo;est dot\u00e9 de plusieurs outils et a renforc\u00e9 les obligations qui incombent aux entreprises. En voici quelques illustrations.<\/p>\n\n\n\n<p class=\"\"><a href=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/01\/evolution-obligations-legales-lutte-contre-la-fraude-TVA.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">T\u00e9l\u00e9chargez l&rsquo;infographie en PDF<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2018\/01\/evolution-obligations-legales-lutte-contre-la-fraude-TVA.jpg\" alt=\"Logiciel_Ciel_Paie\" class=\"wp-image-7511\"\/><\/figure>\n\n\n\n<p class=\"\">Parall\u00e8lement \u00e0 ces \u00e9volutions l\u00e9gales, l&rsquo;Etat s&rsquo;est dot\u00e9 de proc\u00e9dures d&rsquo;\u00e9changes automatiques de donn\u00e9es entre administrations et entre pays pour recouper les informations et d\u00e9tecter les anomalies. Il a renforc\u00e9 son arsenal juridique (d\u00e9lit de fraude fiscale) et revu ses outils de contr\u00f4le (proc\u00e9dure de flagrance, contr\u00f4le avant remboursement de cr\u00e9dit de TVA\u2026). De quoi mieux pr\u00e9venir les fraudes mais aussi accompagner les entreprises pour leur \u00e9viter les erreurs involontaires.<\/p>\n\n\n\n<p class=\"\">On parle alors de <strong>\u00ab\u00a0droit \u00e0 l&rsquo;erreur\u00a0\u00bb, c&rsquo;est-\u00e0-dire se tromper en toute \u00ab\u00a0bonne foi\u00a0\u00bb<\/strong> sans \u00eatre sanctionn\u00e9 financi\u00e8rement par l&rsquo;administration.<\/p>\n\n\n\n<p class=\"\">Pour tout savoir sur la r\u00e9glementation encadrant la loi de lutte contre la fraude \u00e0 la TVA en vigueur depuis le 1er janvier 2018, rendez-vous sur <a href=\"https:\/\/www.sage.com\/fr-fr\/loi-tva-anti-fraude-2018\/\" target=\"_blank\" rel=\"noopener noreferrer\">notre page Web d\u00e9di\u00e9e<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contenu actualis\u00e9 le 09\/01\/2018 Face \u00e0 l&rsquo;augmentation du montant li\u00e9 \u00e0 la fraude \u00e0 la TVA estim\u00e9 par l&rsquo;Etat, ce dernier s&rsquo;est engag\u00e9 depuis plusieurs ann\u00e9es dans une lutte contre la fraude. Il s&rsquo;est dot\u00e9 de plusieurs outils et a renforc\u00e9 les obligations qui incombent aux entreprises. En voici quelques illustrations. T\u00e9l\u00e9chargez l&rsquo;infographie en PDF [&hellip;]<\/p>\n","protected":false},"author":358,"featured_media":15982,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[13],"tags":[150,315,28],"business_type":[8,9,11],"lilypad":[],"context":[],"industry":[23,24,25,26],"persona":[35,38,39,34,36,37,40],"imagine_tag":[463,462,805,460,459],"coauthors":[928],"class_list":["post-520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-et-reglementation","tag-devis-et-gestion-commerciale","tag-fiscalite-impot","tag-tva","business_type-artisans-et-petites-entreprises","business_type-petites-et-moyennes-entreprises","business_type-expertise-comptable","industry-btp","industry-industrie","industry-negoce","industry-services"],"sage_meta":{"region":"fr-fr","author_name":"Romain Jacquier","featured_image":"https:\/\/www.sage.com\/fr-fr\/blog\/wp-content\/uploads\/sites\/4\/2023\/09\/GettyImages-561368475.jpg","imagine_tags":{"463":"Expertise comptable","462":"Grandes Entreprises","805":"Loi anti-fraude TVA","460":"Petites Entreprises","459":"Petites et Moyennes Entreprises"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice France","distributor_original_site_url":"https:\/\/www.sage.com\/fr-fr\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/users\/358"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/comments?post=520"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/posts\/520\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media\/15982"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/media?parent=520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/categories?post=520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/tags?post=520"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/business_type?post=520"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/lilypad?post=520"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/context?post=520"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/industry?post=520"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/persona?post=520"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/imagine_tag?post=520"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-fr\/blog\/api\/wp\/v2\/coauthors?post=520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}