{"id":13010,"date":"2026-09-20T11:46:18","date_gmt":"2026-09-20T09:46:18","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=13010"},"modified":"2026-09-20T11:46:18","modified_gmt":"2026-09-20T09:46:18","slug":"ana-fec2-analyser-la-tva-collectee-a-partir-du-fec","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=13010","title":{"rendered":"ANA-FEC2 : analyser la TVA collect\u00e9e \u00e0 partir du FEC"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?page_id=12786\">ANA-FEC2<\/a> est un <strong>outil d\u2019analyse du fichier des \u00e9critures comptables<\/strong> (FEC). Il permet notamment de <strong>contr\u00f4ler les comptes<\/strong>, d\u2019identifier des <strong>anomalies<\/strong> et de produire des <strong>extractions structur\u00e9es \u00e0 l\u2019aide de scripts r\u00e9utilisables<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13020\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Requete-SQL-analyse-TVA-collectee.png\" alt=\"ANA-FEC2 Requ\u00eate SQL analyse TVA collect\u00e9e\" width=\"707\" height=\"733\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Requete-SQL-analyse-TVA-collectee.png 707w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Requete-SQL-analyse-TVA-collectee-289x300.png 289w\" sizes=\"auto, (max-width: 707px) 100vw, 707px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong><em>Un langage associant directives ANA-FEC2 et requ\u00eates SQL<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Le langage de script ANA\u2011FEC2 associe <strong>trois composantes compl\u00e9mentaires<\/strong> :<\/p>\n<ul>\n<li style=\"text-align: justify;\">la <strong>directive SourceFEC<\/strong>, qui identifie le fichier source utilis\u00e9 par le traitement ;<\/li>\n<li style=\"text-align: justify;\">la <strong>directive TypeJournal<\/strong>, qui qualifie les journaux comptables selon leur fonction : ventes, achats, banque, centralisation de TVA, etc. ;<\/li>\n<li style=\"text-align: justify;\">le <strong>langage SQL<\/strong>, qui s\u00e9lectionne, agr\u00e8ge et restitue les donn\u00e9es \u00e0 analyser.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Cette association assure la <strong>tra\u00e7abilit\u00e9<\/strong> entre les donn\u00e9es source, les r\u00e8gles de qualification appliqu\u00e9es et les extractions obtenues. Le script constitue ainsi une v\u00e9ritable <strong>documentation<\/strong> du traitement : il peut \u00eatre conserv\u00e9, relu et ex\u00e9cut\u00e9 de nouveau sur le m\u00eame FEC (ou sur un autre) \u00e0 des fins de contr\u00f4le ou de test.<\/p>\n<p style=\"text-align: justify;\">La directive suivante rattache, par exemple, le script au FEC analys\u00e9 :<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"generic\">SourceFEC[1,\"20261231\\\\xxxxxxxxxFEC20261231.TXT\"]<\/pre>\n<p style=\"text-align: justify;\">Il est possible d&#8217;interroger plusieurs FEC simultan\u00e9ment (<strong>requ\u00eates multi-FEC<\/strong>) d&#8217;une m\u00eame entreprise voire d&#8217;entreprises diff\u00e9rentes.<\/p>\n<p style=\"text-align: justify;\">La <strong>directive TypeJournal<\/strong> \u00e9tablit ensuite une correspondance entre chaque code journal et sa nature fonctionnelle. Cette \u00e9tape permet d\u2019\u00e9crire des requ\u00eates ind\u00e9pendantes des particularit\u00e9s du plan de journaux de chaque entit\u00e9.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13021\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Qualification-des-journaux.png\" alt=\"ANA-FEC2 Qualification des journaux\" width=\"895\" height=\"762\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Qualification-des-journaux.png 895w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Qualification-des-journaux-300x255.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Qualification-des-journaux-768x654.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Qualification-des-journaux-730x622.png 730w\" sizes=\"auto, (max-width: 895px) 100vw, 895px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong><em>Une analyse mensuelle de la TVA collect\u00e9e<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">Le script pr\u00e9sent\u00e9 r\u00e9alise trois extractions successives (requ\u00eates multiples).<\/p>\n<p style=\"text-align: justify;\">La premi\u00e8re, BG_TVA_Coll, \u00e9tablit la <strong>balance des comptes commen\u00e7ant par 4457x<\/strong>. Elle permet de recenser les comptes de TVA collect\u00e9e pr\u00e9sents dans le FEC et d\u2019en calculer les mouvements cumul\u00e9s.<\/p>\n<p style=\"text-align: justify;\">La deuxi\u00e8me, Mvts_Mensuels_TVA_Coll, ventile ces <strong>mouvements par mois et par compte<\/strong>. Elle facilite l\u2019identification des variations inhabituelles et le rapprochement avec les d\u00e9clarations de TVA mensuelles (CA3).<\/p>\n<p style=\"text-align: justify;\">Enfin, ANALYSE_TVA_COLL produit une <strong>synth\u00e8se mensuelle distinguant<\/strong> :<\/p>\n<ul>\n<li style=\"text-align: justify;\">la <strong>TVA collect\u00e9e<\/strong> enregistr\u00e9e dans les journaux de ventes ;<\/li>\n<li style=\"text-align: justify;\">les autres mouvements affectant les comptes 4457x, hors journaux de ventes et de centralisation de la TVA ;<\/li>\n<li style=\"text-align: justify;\">le nombre de lignes de TVA hors centralisation ;<\/li>\n<li style=\"text-align: justify;\">la TVA collect\u00e9e d\u00e9clar\u00e9e, issue du journal qualifi\u00e9 CENTRALTVA ;<\/li>\n<li style=\"text-align: justify;\">le solde mensuel des comptes de TVA collect\u00e9e ;<\/li>\n<li style=\"text-align: justify;\">le nombre de lignes non lettr\u00e9es hors centralisation.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le classement pr\u00e9alable des journaux donne ainsi tout son sens \u00e0 l\u2019analyse SQL. Une m\u00eame requ\u00eate peut \u00eatre reproduite sur diff\u00e9rents FEC, sous r\u00e9serve d\u2019adapter la directive TypeJournal \u00e0 l\u2019organisation comptable de l\u2019entit\u00e9.<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"sql\">\u00a7 --------------------------------------------------------\r\n\u00a7 ANALYSE DE LA TVA COLLECTEE\r\n\u00a7\r\n\u00a7 D\u00e9mo ANA-FEC2 06\/09\/2026\r\n\u00a7 Beno\u00eet RIVIERE\r\n\u00a7 https:\/\/www.auditsi.eu\/?page_id=12786\r\n\u00a7 --------------------------------------------------------\r\n\r\n\u00a7 FEC source\r\nSourceFEC[1,\"20261231\\\\xxxxxxxxxFEC20261231.TXT\"]\r\n\r\n\u00a7 DECLARATION DES JOURNAUX\r\nTypeJournal[1:{FDM,SITUATIONS;01IVM,VENTES;01VM,VENTES;01AM,ACHATS;ACH,ACHATS;NDF,ACHATS;CAN,BANQUE;CAI,CAISSE;APR,ACHATS;HAG,ACHATS;STEL,BANQUE;VTE,VENTES;LBP,BANQUE;EAP,SALAIRES;OD,OD;SAL,SALAIRES;01CM,CESS_INT;VPR,VENTES;TVA,CENTRALTVA;CIC,BANQUE;VEN,VENTES;01CB,REMISES_BANQUE;SF,REMISES_BANQUE;01CH,REMISES_BANQUE;VIR,REMISES_BANQUE;CES,CESS_INT;VDIV,VENTES;BNP,BANQUE;PAY,BANQUE;CAN2,BANQUE;VAPV,VENTES;AVO,ACHATS;VVN,VENTES;VVO,VENTES;VTG,VENTES;RET,#NON IDENTIFIE#;BNP6,BANQUE;BNP5,BANQUE;CIC2,BANQUE;BNP2,BANQUE;CAN6,BANQUE;AVN,ACHATS;ACI,ACHATS;EAR,EFFETS;02CA,CAISSE;01CA,CAISSE;03CA,CAISSE;CAN5,BANQUE;05CA,CAISSE;CEP3,BANQUE;BNP4,BANQUE;CAN4,BANQUE;CIC4,BANQUE;BNP3,BANQUE;CIC3,BANQUE;CIC5,BANQUE;CAN3,BANQUE;N00,A_NOUVEAUX;A11,ACHATS;A21,ACHATS;A31,VENTES;A51,ACHATS;A71,ACHATS;A91,ACHATS;B01,BANQUE;B11,BANQUE;C01,CAISSE;G61,VENTES;G62,VENTES;O91,OD;O94,SITUATIONS;O95,SALAIRES;R11,REMISES_BANQUE;R12,REMISES_BANQUE;R21,SALAIRES;R31,EFFETS;R41,REMISES_BANQUE;R51,REMISES_BANQUE;V11,VENTES;V21,VENTES;V61,VENTES;V62,VENTES;V81,VENTES;V91,VENTES;A14,ACHATS;A92,ACHATS;A52,ACHATS;O92,OD;A24,ACHATS;V14,VENTES}]\r\n\r\n\u00a7 BALANCE COMPTES 4457x\r\nBG_TVA_Coll:\r\n    SELECT\r\n        CompteNum,\r\n        CompteLib,\r\n        Round(Sum(FEC.Solde),2) AS Solde_mvts_mois\r\n    FROM FEC\r\n    WHERE CompteNum LIKE '4457%'\r\n    GROUP BY CompteNum, CompteLib\r\n    ORDER BY CompteNum\r\n\r\n\u00a7 BALANCE MOUVEMENTS MENSUELS COMPTES 4457x\r\nMvts_Mensuels_TVA_Coll:\r\n    SELECT\r\n        AAAAMM,\r\n        CompteNum,\r\n        CompteLib,\r\n        Round(Sum(FEC.Solde),2) AS Solde_mvts_mois\r\n    FROM FEC\r\n    WHERE CompteNum LIKE '4457%'\r\n    GROUP BY AAAAMM, CompteNum, CompteLib\r\n    ORDER BY AAAAMM\r\n\r\n\u00a7 ANALYSE DE LA TVA COLLECTEE\r\nANALYSE_TVA_COLL:\r\n    SELECT\r\n        AAAAMM,\r\n\r\n\u00a7 TVA collect\u00e9e sur ventes\r\n        ROUND(\r\n            SUM(\r\n                CASE\r\n                    WHEN TypeJournal = 'VENTES'\r\n                    THEN Credit - Debit\r\n                    ELSE 0\r\n            END\r\n            ),\r\n        2\r\n        ) AS TVA_collectee_VENTES,\r\n\r\n\u00a7 TVA collect\u00e9e autre que sur VENTES\r\n        ROUND(\r\n            SUM(\r\n                CASE\r\n                    WHEN TypeJournal &lt;&gt; 'VENTES'\r\n                AND TypeJournal &lt;&gt; 'CENTRALTVA'\r\n                    THEN Credit - Debit\r\n                    ELSE 0\r\n            END\r\n            ),\r\n        2\r\n        ) AS Autres_mvts_TVA_coll,\r\n\r\n\u00a7 Nb de lignes TVA collect\u00e9e hors TVA centralis\u00e9e\r\n        SUM(\r\n            CASE\r\n                WHEN TypeJournal &lt;&gt; 'CENTRALTVA'\r\n                THEN 1\r\n                ELSE 0\r\n        END\r\n        ) AS Nb_lig_TVA_coll,\r\n\r\n\u00a7 TVA collect\u00e9e d\u00e9clar\u00e9e sur CA3\r\n        ROUND(\r\n            SUM(\r\n                CASE\r\n                    WHEN TypeJournal = 'CENTRALTVA'\r\n                    THEN Debit - Credit\r\n                    ELSE 0\r\n            END\r\n            ),\r\n        2\r\n        ) AS TVA_collectee_declaree,\r\n\r\n\u00a7 Solde TVA collect\u00e9e\r\n        ROUND(SUM(Credit - Debit), 2) AS Solde_TVA_Coll,\r\n\r\n\u00a7 Nb de lignes de TVA collect\u00e9e non lettr\u00e9e\r\n        SUM(\r\n            CASE\r\n                WHEN (EcritureLet IS NULL OR EcritureLet = '') AND TypeJournal &lt;&gt; 'CENTRALTVA'\r\n                THEN 1\r\n                ELSE 0\r\n        END\r\n        ) AS Nb_Lig_Non_Lettrees\r\n    FROM FEC\r\n    WHERE CompteNum LIKE '4457%'\r\n    GROUP BY AAAAMM\r\n    ORDER BY AAAAMM<\/pre>\n<p style=\"text-align: justify;\"><strong><em>Un traitement document\u00e9 et reproductible<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019int\u00e9r\u00eat du script ne r\u00e9side donc pas seulement dans le r\u00e9sultat export\u00e9. Il conserve \u00e9galement :<\/p>\n<ul>\n<li style=\"text-align: justify;\">l\u2019identification du FEC utilis\u00e9 ;<\/li>\n<li style=\"text-align: justify;\">les r\u00e8gles de qualification des journaux ;<\/li>\n<li style=\"text-align: justify;\">les crit\u00e8res de s\u00e9lection des \u00e9critures ;<\/li>\n<li style=\"text-align: justify;\">les formules de calcul ;<\/li>\n<li style=\"text-align: justify;\">les modalit\u00e9s de regroupement et de tri.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le r\u00e9sultat peut ainsi \u00eatre rapproch\u00e9 du FEC d\u2019origine, expliqu\u00e9 et reproduit. Cette tra\u00e7abilit\u00e9 <strong>facilite les travaux de r\u00e9vision comptable<\/strong>, la justification des d\u00e9clarations de TVA et la constitution de tests susceptibles d\u2019\u00eatre rejou\u00e9s lors d\u2019une cl\u00f4ture ult\u00e9rieure ou sur une autre entit\u00e9.<\/p>\n<p style=\"text-align: justify;\">Avec ses directives SourceFEC et TypeJournal, compl\u00e9t\u00e9es par le langage SQL, ANA\u2011FEC2 transforme une extraction ponctuelle en un traitement contr\u00f4lable et reproductible.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13011\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Analyse-TVA-collectee.png\" alt=\"ANA-FEC2 Analyse TVA collect\u00e9e\" width=\"1147\" height=\"307\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Analyse-TVA-collectee.png 1147w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Analyse-TVA-collectee-300x80.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Analyse-TVA-collectee-1024x274.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Analyse-TVA-collectee-768x206.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2026\/09\/ANA-FEC2-Analyse-TVA-collectee-730x195.png 730w\" sizes=\"auto, (max-width: 1147px) 100vw, 1147px\" \/><\/p>\n<p style=\"text-align: justify;\">Pour acc\u00e9der \u00e0&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?page_id=12786\">ANA-FEC2 cliquer ici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ANA-FEC2 est un outil d\u2019analyse du fichier des \u00e9critures comptables (FEC). Il permet notamment de contr\u00f4ler les comptes, d\u2019identifier des anomalies et de produire des extractions structur\u00e9es \u00e0 l\u2019aide de scripts r\u00e9utilisables. Un langage associant directives ANA-FEC2 et requ\u00eates SQL Le langage de script ANA\u2011FEC2 associe trois composantes compl\u00e9mentaires : la directive SourceFEC, qui identifie &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=13010\" class=\"more-link\">Continue reading &lsquo;ANA-FEC2 : analyser la TVA collect\u00e9e \u00e0 partir du FEC&rsquo; &raquo;<\/a><\/p>\n","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,"jetpack_seo_schema_type":"","ngg_post_thumbnail":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_ayudawp_aiss_exclude":false,"_ayudawp_aiss_exclude_summary":false,"_ayudawp_aiss_summary":"Le langage de script ANA\u2011FEC2 associe trois composantes compl\u00e9mentaires :. la directive SourceFEC, qui identifie le fichier source utilis\u00e9 par le traitement ;. la directive TypeJournal, qui qualifie les journaux comptables selon leur fonction : ventes, achats, banque, centralisation de TVA, etc. ;. le langage SQL, qui s\u00e9lectionne, agr\u00e8ge et restitue les donn\u00e9es \u00e0 analyser. Enfin, ANALYSE_TVA_COLL produit une synth\u00e8se mensuelle distinguant :. la TVA collect\u00e9e enregistr\u00e9e dans les journaux de ventes ;. les autres mouvements affectant les comptes 4457x, hors journaux de ventes et de centralisation de la TVA ;. le nombre de lignes de TVA hors centralisation ;. la TVA collect\u00e9e d\u00e9clar\u00e9e, issue du journal qualifi\u00e9 CENTRALTVA ;. le solde mensuel des comptes de TVA collect\u00e9e ;. le nombre de lignes non lettr\u00e9es hors centralisation. Il conserve \u00e9galement :. l\u2019identification du FEC utilis\u00e9 ;. les r\u00e8gles de qualification des journaux ;. les crit\u00e8res de s\u00e9lection des \u00e9critures ;. les formules de calcul ;. les modalit\u00e9s de regroupement et de tri.","_ayudawp_aiss_summary_provider":"extractive","_ayudawp_aiss_summary_hash":"9876b70c86e3c54c8f5effa4a953d07728f2f4a4","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false,"_links_to":"","_links_to_target":""},"categories":[3327,50,800,282],"tags":[1961,166,1274,3359,3362,184,1210,3297,57,441,1907,3361,1643,288,56,2539,3303,3360],"class_list":["post-13010","post","type-post","status-publish","format-standard","hentry","category-ana-fec2","category-audit-de-donnees","category-cycle-fiscalite","category-sql","tag-ana-fec","tag-analyse-de-donnees","tag-ca3","tag-case-end","tag-directive","tag-documentation-des-travaux","tag-fec","tag-multifec","tag-requete-sql","tag-round","tag-select-from-where-group-by-having","tag-sourcefec","tag-sql","tag-sum","tag-tracabilite","tag-tva-collectee","tag-typejournal","tag-when-then-else"],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/13010","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=13010"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/13010\/revisions"}],"predecessor-version":[{"id":13024,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/13010\/revisions\/13024"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}