{"id":11250,"date":"2024-12-11T00:00:00","date_gmt":"2024-12-10T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/relations-intracommunautaires-gare-a-la-fiabilite-de-vos-partenaires\/"},"modified":"2024-12-11T00:00:00","modified_gmt":"2024-12-10T23:00:00","slug":"relations-intracommunautaires-gare-a-la-fiabilite-de-vos-partenaires","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/relations-intracommunautaires-gare-a-la-fiabilite-de-vos-partenaires\/","title":{"rendered":"Relations intracommunautaires : gare \u00e0 la fiabilit\u00e9 de vos partenaires\u202f!"},"content":{"rendered":"<p>Le d\u00e9veloppement des op\u00e9rations commerciales sur le march\u00e9 unique europ\u00e9en s\u2019est accompagn\u00e9 de celui de nouveaux types de fraudes fiscales. Pour \u00e9viter d\u2019\u00eatre associ\u00e9es \u00e0 un sch\u00e9ma de fraude fiscale, les entreprises doivent s\u2019assurer de la fiabilit\u00e9 de leurs partenaires commerciaux. Comment\u202f?<\/p>\n<h2>Relations intracommunautaires\u202f: un num\u00e9ro de TVA \u00e0 v\u00e9rifier<\/h2>\n<p>Rappelez-vous de cette affaire du d\u00e9but de l\u2019ann\u00e9e au cours de laquelle, \u00e0 l\u2019issue d\u2019un contr\u00f4le fiscal, une soci\u00e9t\u00e9 exer\u00e7ant une activit\u00e9 de n\u00e9goce de gros de mat\u00e9riels informatiques s\u2019est vu r\u00e9clamer un suppl\u00e9ment de TVA, qu\u2019elle a refus\u00e9 de payer.<\/p>\n<p>Elle estimait que le v\u00e9rificateur lui avait refus\u00e9, \u00e0 tort, la d\u00e9duction (donc la r\u00e9cup\u00e9ration) de la TVA qu\u2019elle avait pay\u00e9e au titre d\u2019achats de mat\u00e9riels informatiques r\u00e9alis\u00e9s aupr\u00e8s de 3 fournisseurs\u2026 Ce que la loi l\u2019autorisait pourtant \u00e0 faire !<\/p>\n<p>Sauf que les achats en question avaient \u00e9t\u00e9 effectu\u00e9s aupr\u00e8s de 3 fournisseurs impliqu\u00e9s dans un circuit de fraude fiscale \u00e0 la TVA. Une implication dont la soci\u00e9t\u00e9 avait ou aurait d\u00fb avoir connaissance, selon l\u2019administration. Ce qui la privait de tout droit \u00e0 d\u00e9duction de la TVA sur ses propres achats.<\/p>\n<p>Une position alors confirm\u00e9e par le juge qui a valid\u00e9 le redressement fiscal : la pr\u00e9sence de la soci\u00e9t\u00e9 depuis plus de 20 ans sur le march\u00e9 du n\u00e9goce de mat\u00e9riels informatiques et sa connaissance dudit march\u00e9 aurait d\u00fb l\u2019interpeller et l\u2019amener \u00e0 s\u2019assurer de la fiabilit\u00e9 de ses fournisseurs.<\/p>\n<p>Une affaire qui ne peut que conduire l\u2019administration \u00e0 rappeler l\u2019importance de se renseigner sur vos futurs partenaires commerciaux, notamment pour \u00e9viter des fraudes et des escroqueries.<\/p>\n<p>Et l\u2019une des premi\u00e8res v\u00e9rifications \u00e0 effectuer est celle du num\u00e9ro de TVA intracommunautaire de vos relations commerciales. Dans le cadre d\u2019op\u00e9rations intracommunautaires, cette v\u00e9rification se r\u00e9v\u00e8le indispensable. Pourquoi\u202f?<\/p>\n<p>Plusieurs raisons l\u2019expliquent\u202f:<\/p>\n<ul>\n<li>le num\u00e9ro de TVA intracommunautaire fait partie des mentions obligatoires sur les factures\u202f;<\/li>\n<li>les d\u00e9clarations pour les livraisons intracommunautaires (EMEBI) et les d\u00e9clarations europ\u00e9ennes de services (DES) doivent mentionner le num\u00e9ro de TVA intracommunautaire du client et la d\u00e9claration est impossible en cas de num\u00e9ro erron\u00e9.<\/li>\n<\/ul>\n<p>Par ailleurs, les entreprises doivent renforcer leur vigilance dans le cadre d\u2019op\u00e9rations intracommunautaires, c\u2019est-\u00e0-dire avec des partenaires commerciaux situ\u00e9s dans un autre Etat membre de l\u2019Union europ\u00e9enne.<\/p>\n<p>Ces derni\u00e8res ann\u00e9es ont \u00e9t\u00e9 marqu\u00e9es par le d\u00e9veloppement de multiples fraudes \u00e0 la TVA de type \u00ab\u202fcarrousel\u202f\u00bb permises en raison de la pratique de l\u2019autoliquidation de la TVA et de la facturation sans TVA des ventes intracommunautaires.<\/p>\n<p>C\u2019est pourquoi, pour \u00e9viter d\u2019\u00eatre m\u00eal\u00e9 \u00e0 un sch\u00e9ma de fraude fiscale, il est vivement recommand\u00e9 de v\u00e9rifier le num\u00e9ro intracommunautaire de ces partenaires via le VIES, disponible <a href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/R14669\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/lettres-infos.bercy.gouv.fr\/campagnes\/BCD\/email\/1124\" rel=\"noopener\" target=\"_blank\">Bercy info entreprise du 21 novembre 2024, no 434<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/relations-intracommunautaires-gare-a-la-fiabilite-de-vos-partenaires\" target=\"_blank\" rel=\"noopener\">Relations intracommunautaires : gare \u00e0 la fiabilit\u00e9 de vos partenaires\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_surplustvaintracommunautaire.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le d\u00e9veloppement des op\u00e9rations commerciales sur le march\u00e9 unique europ\u00e9en s\u2019est accompagn\u00e9 de celui de nouveaux types de fraudes fiscales. Pour \u00e9viter d\u2019\u00eatre associ\u00e9es \u00e0 un sch\u00e9ma de fraude fiscale, les entreprises doivent s\u2019assurer de la fiabilit\u00e9 de leurs partenaires commerciaux. Comment\u202f?<\/p>\n","protected":false},"author":0,"featured_media":11251,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11250","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>Relations intracommunautaires : gare \u00e0 la fiabilit\u00e9 de vos partenaires\u202f! - 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\/relations-intracommunautaires-gare-a-la-fiabilite-de-vos-partenaires\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Relations intracommunautaires : gare \u00e0 la fiabilit\u00e9 de vos partenaires\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le d\u00e9veloppement des op\u00e9rations commerciales sur le march\u00e9 unique europ\u00e9en s\u2019est accompagn\u00e9 de celui de nouveaux types de fraudes fiscales. Pour \u00e9viter d\u2019\u00eatre associ\u00e9es \u00e0 un sch\u00e9ma de fraude fiscale, les entreprises doivent s\u2019assurer de la fiabilit\u00e9 de leurs partenaires commerciaux. 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