{"id":12842,"date":"2025-07-31T17:07:12","date_gmt":"2025-07-31T15:07:12","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=12842"},"modified":"2025-07-31T17:23:41","modified_gmt":"2025-07-31T15:23:41","slug":"detecter-les-inversions-ht-tva-avec-ana-fec2","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=12842","title":{"rendered":"D\u00e9tecter les inversions HT\/TVA avec ANA-FEC2"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019<strong>inversion de HT\/TVA<\/strong> consiste \u00e0 comptabiliser la TVA sur achats \u00e0 la place du HT et r\u00e9ciproquement.<\/p>\n<p style=\"text-align: justify;\">Si cette inversion peut r\u00e9sulter d\u2019une <strong>erreur de comptabilisation<\/strong>, elle peut \u00e9galement \u00eatre la cons\u00e9quence d\u2019une <strong>fraude \u00e0 la TVA<\/strong> (d\u00e9lit p\u00e9nal).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12848\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-TVA-HT-ChatGPT.png\" alt=\"Inversion TVA HT ChatGPT\" width=\"576\" height=\"576\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-TVA-HT-ChatGPT.png 576w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-TVA-HT-ChatGPT-300x300.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-TVA-HT-ChatGPT-150x150.png 150w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-TVA-HT-ChatGPT-120x120.png 120w\" sizes=\"auto, (max-width: 576px) 100vw, 576px\" \/><\/p>\n<p style=\"text-align: justify;\">En effet, l\u2019inversion HT\/TVA est une fraude commune ais\u00e9e \u00e0 r\u00e9aliser et <strong>tr\u00e8s rentable pour le fraudeur<\/strong> qui s\u2019y adonne puisque non seulement il am\u00e9liore la <strong>pr\u00e9sentation de son r\u00e9sultat<\/strong> (en r\u00e9duisant la masse de ses charges d\u2019exploitation) mais en plus le taux de la TVA r\u00e9cup\u00e9r\u00e9e sur CA3 passe de 20 % (dans l\u2019hypoth\u00e8se du taux normal) \u00e0 500%, ce qui <strong>am\u00e9liore sa tr\u00e9sorerie<\/strong> \u00e0 bon compte\u2026<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12843\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA.png\" alt=\"Inversion HT - TVA\" width=\"503\" height=\"91\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA.png 503w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA-300x54.png 300w\" sizes=\"auto, (max-width: 503px) 100vw, 503px\" \/><\/p>\n<p style=\"text-align: justify;\">Ce genre de manipulation est <strong>difficilement d\u00e9celable<\/strong> sauf \u00e0 repointer manuellement les \u00e9critures une par une.<\/p>\n<p style=\"text-align: justify;\">L\u2019analyse de donn\u00e9es facilite la d\u00e9tection.<\/p>\n<p style=\"text-align: justify;\">Par exemple, dans l&#8217;exemple qui suit, la <strong>fonction &#8220;Analyse de la TVA&#8221; de ANA-FEC2<\/strong> fournit le taux de TVA de chaque \u00e9criture d&#8217;achat :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-12844\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA-Exemple.png\" alt=\"Inversion HT - TVA Exemple\" width=\"1304\" height=\"274\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA-Exemple.png 1304w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA-Exemple-300x63.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA-Exemple-1024x215.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA-Exemple-768x161.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2025\/07\/Inversion-HT-TVA-Exemple-730x153.png 730w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/><\/p>\n<p style=\"text-align: justify;\">Il est facilement visible que la premi\u00e8re \u00e9criture (en jaune) pr\u00e9sente une inversion HT \/ TVA avec un taux de 500 %&#8230;&nbsp;<\/p>\n<p style=\"text-align: justify;\">Pour <strong>acc\u00e9der \u00e0 ANA-FEC2<\/strong>, l&#8217;application d&#8217;analyse de vos FEC en ligne, gratuitement, en illimit\u00e9, sans inscription et en toute confidentialit\u00e9, <a href=\"https:\/\/www.auditsi.eu\/?page_id=12786\">c&#8217;est par ici<\/a>&#8230; Pr\u00e9sentation et manuel d&#8217;utilisation, <a href=\"https:\/\/www.auditsi.eu\/?p=12803\">c&#8217;est ici<\/a>. Toute l&#8217;actualit\u00e9 au sujet de <a href=\"https:\/\/www.auditsi.eu\/?tag=ana-fec\">ANA-FEC2<\/a>.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"D%C3%A9tecter%20les%20inversions%20HT%2FTVA%20avec%20ANA-FEC2\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019inversion de HT\/TVA consiste \u00e0 comptabiliser la TVA sur achats \u00e0 la place du HT et r\u00e9ciproquement. Si cette inversion peut r\u00e9sulter d\u2019une erreur de comptabilisation, elle peut \u00e9galement \u00eatre la cons\u00e9quence d\u2019une fraude \u00e0 la TVA (d\u00e9lit p\u00e9nal). En effet, l\u2019inversion HT\/TVA est une fraude commune ais\u00e9e \u00e0 r\u00e9aliser et tr\u00e8s rentable pour le &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=12842\" class=\"more-link\">Continue reading &lsquo;D\u00e9tecter les inversions HT\/TVA avec ANA-FEC2&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"D%C3%A9tecter%20les%20inversions%20HT%2FTVA%20avec%20ANA-FEC2\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[3327,50,40,800,490,4,49,470],"tags":[1961,166,1981,356,1691,153,1210,1211,2662,640,394,19,1261,1962],"class_list":["post-12842","post","type-post","status-publish","format-standard","hentry","category-ana-fec2","category-audit-de-donnees","category-controle-des-comptes","category-cycle-fiscalite","category-cycle-fournisseurs-controle-des-comptes","category-fraude","category-logiciels-daudit","category-techniques-daudit","tag-ana-fec","tag-analyse-de-donnees","tag-audit-de-la-tva","tag-detection-de-la-fraude","tag-ecritures-comptables","tag-erreur","tag-fec","tag-fichier-des-ecritures-comptables","tag-image-fidele","tag-inversion-de-tvaht","tag-nep-240","tag-presentation-des-comptes","tag-taux-de-tva","tag-tva-deductible"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12842"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12842\/revisions"}],"predecessor-version":[{"id":12849,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/12842\/revisions\/12849"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}