{"id":10260,"date":"2024-05-29T00:00:00","date_gmt":"2024-05-28T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-des-demandes-de-remboursement-de-tva-sur-place\/"},"modified":"2024-05-29T00:00:00","modified_gmt":"2024-05-28T22:00:00","slug":"controle-des-demandes-de-remboursement-de-tva-sur-place","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-des-demandes-de-remboursement-de-tva-sur-place\/","title":{"rendered":"Contr\u00f4le des demandes de remboursement de TVA : sur place ?"},"content":{"rendered":"<p>Dans certaines situations, une entreprise peut demander \u00e0 l\u2019administration fiscale le remboursement de la TVA qu\u2019elle n\u2019a pas pu d\u00e9duire. Dans ce cadre, l\u2019administration est autoris\u00e9e \u00e0 se rendre dans les locaux de l\u2019entreprise pour instruire cette demande. Explications.<\/p>\n<h2>Demande de remboursement de TVA : fa\u00eetes entrer l\u2019instructeur !<\/h2>\n<p>Pour rappel, pour calculer la TVA nette due, il faut retrancher du montant de la TVA que vous collectez votre propre TVA d\u00e9ductible. Toutefois, lorsque le montant de la taxe d\u00e9ductible s\u2019av\u00e8re plus important que celui de la TVA collect\u00e9e, vous pouvez demander le remboursement de la diff\u00e9rence : on parle alors d\u2019un remboursement du cr\u00e9dit de TVA.<\/p>\n<p>Notez que ce remboursement, en principe annuel, peut, toutes conditions remplies, \u00eatre demand\u00e9 mensuellement ou trimestriellement.<\/p>\n<p>La demande de remboursement de TVA peut faire l\u2019objet d\u2019une proc\u00e9dure facultative de contr\u00f4le sur place qui permet \u00e0 l\u2019administration de se rendre dans les locaux de l\u2019entreprise afin de proc\u00e9der \u00e0 des constats mat\u00e9riels, \u00e0 consulter les livres ou documents comptables, ainsi que toutes pi\u00e8ces justificatives li\u00e9es \u00e0 cette demande.<\/p>\n<p>L\u2019administration vient de pr\u00e9ciser les contours de cette proc\u00e9dure et rappelle qu\u2019elle ne constitue pas, en soi, une v\u00e9rification de comptabilit\u00e9, mais s\u2019inscrit dans le cadre de l\u2019instruction des demandes contentieuses.<\/p>\n<p>Dans ce cadre, elle ne peut aboutir qu\u2019au rejet total ou \u00e0 une admission partielle ou totale de la demande de remboursement de TVA.<\/p>\n<h2>Proc\u00e9dure d\u2019instruction sur place : qui ?<\/h2>\n<p>Seuls les agents de l\u2019administration fiscale ayant au moins le grade de contr\u00f4leur peuvent engager la proc\u00e9dure d\u2019instruction sur place apr\u00e8s avoir adress\u00e9 \u00e0 l\u2019int\u00e9ress\u00e9 un avis d\u2019instruction mentionnant :<\/p>\n<ul>\n<li>la date de la demande de remboursement du cr\u00e9dit de TVA ;<\/li>\n<li>la date \u00e0 laquelle l\u2019administration se pr\u00e9sentera dans les locaux de l\u2019entreprise ;<\/li>\n<li>la possibilit\u00e9 pour l\u2019administration de rejeter la demande de remboursement si, du fait de l\u2019entreprise, la proc\u00e9dure n\u2019a pas pu \u00eatre mise en \u0153uvre dans les 60 jours qui suivent la notification de l\u2019avis d\u2019instruction sur place ;<\/li>\n<li>la facult\u00e9 pour l\u2019entreprise de se faire assister par un conseil de son choix.<\/li>\n<\/ul>\n<h2>Proc\u00e9dure d\u2019instruction sur place : comment ?<\/h2>\n<p>L\u2019instruction s\u2019effectue dans les locaux de l\u2019entreprise. L\u2019instructeur peut avoir acc\u00e8s aux locaux \u00e0 usage professionnel, aux terrains et aux entrep\u00f4ts entre 8 heures et 20 heures et au cours des heures d\u2019activit\u00e9 professionnelle de l\u2019entreprise.<\/p>\n<p>La d\u00e9cision finale de l\u2019administration doit intervenir dans un d\u00e9lai de 4 mois \u00e0 compter de la notification de l\u2019avis d\u2019instruction sur place et au plus tard dans les 60 jours de la 1\u00e8re intervention sur place.<\/p>\n<h2>Proc\u00e9dure d\u2019instruction sur place : quand ?<\/h2>\n<p>L\u2019administration formalise sa d\u00e9cision par l&#8217;envoi d&#8217;une lettre validant ou refusant le remboursement du cr\u00e9dit de TVA.<\/p>\n<p>En cas de d\u00e9saccord, l\u2019entreprise dispose d\u2019un d\u00e9lai de 2 mois \u00e0 compter de la notification de la d\u00e9cision pour introduire un recours devant le tribunal administratif.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2285-PGP.html\/identifiant=BOI-CTX-PREA-20-20240515#i_procedure_dins_4509\" rel=\"noopener\" target=\"_blank\">BOI-CTX-PREA-20 du 15 mai 2024 : \u00ab Contentieux de l&#8217;assiette de l&#8217;imp\u00f4t &#8211; Proc\u00e9dure pr\u00e9alable devant le service &#8211; R\u00e8gles particuli\u00e8res \u00e0 certains imp\u00f4ts \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-des-demandes-de-remboursement-de-tva-sur-place\" target=\"_blank\" rel=\"noopener\">Contr\u00f4le des demandes de remboursement de TVA : sur place ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/controlesurplace.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans certaines situations, une entreprise peut demander \u00e0 l\u2019administration fiscale le remboursement de la TVA qu\u2019elle n\u2019a pas pu d\u00e9duire. Dans ce cadre, l\u2019administration est autoris\u00e9e \u00e0 se rendre dans les locaux de l\u2019entreprise pour instruire cette demande. Explications.<\/p>\n","protected":false},"author":0,"featured_media":10261,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4le des demandes de remboursement de TVA : sur place ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-des-demandes-de-remboursement-de-tva-sur-place\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le des demandes de remboursement de TVA : sur place ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans certaines situations, une entreprise peut demander \u00e0 l\u2019administration fiscale le remboursement de la TVA qu\u2019elle n\u2019a pas pu d\u00e9duire. 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