{"id":6508,"date":"2016-02-15T23:17:37","date_gmt":"2016-02-15T22:17:37","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=6508"},"modified":"2016-02-15T23:17:37","modified_gmt":"2016-02-15T22:17:37","slug":"obligation-dutiliser-des-logiciels-de-caisse-certifies-a-partir-de-2018","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=6508","title":{"rendered":"Obligation d&#8217;utiliser des logiciels de caisse certifi\u00e9s \u00e0 partir de 2018"},"content":{"rendered":"<p style=\"text-align: justify;\">Apr\u00e8s avoir normalis\u00e9 le <a href=\"http:\/\/www.auditsi.eu\/?tag=fec\">fichier des \u00e9critures comptables (FEC)<\/a>, le l\u00e9gislateur s&#8217;attaque\u00a0\u00e0 la fraude \u00e0 la TVA li\u00e9e \u00e0 l&#8217;utilisation de logiciels permettant la dissimulation de recettes.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.auditsi.eu\/?attachment_id=2532\" rel=\"attachment wp-att-2532\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2532\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\" alt=\"Logo Administration fiscale\" width=\"293\" height=\"172\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">La loi de finances pour 2016 instaure l&#8217;obligation \u00e0 partir du 1er janvier\u00a02018 pour les commer\u00e7ants et autres professionnels assujettis \u00e0 la TVA d&#8217;enregistrer les paiements de leurs clients au moyen d&#8217;un logiciel de comptabilit\u00e9 ou d&#8217;un syst\u00e8me de caisse s\u00e9curis\u00e9s garantissant l&#8217;inalt\u00e9rabilit\u00e9,\u00a0la s\u00e9curisation,\u00a0la conservation et l&#8217;archivage des donn\u00e9es. Ces syst\u00e8mes\u00a0devront \u00eatre certifi\u00e9s\u00a0par un organisme accr\u00e9dit\u00e9 ou par une attestation individuelle d\u00e9livr\u00e9e par l&#8217;\u00e9diteur.<\/p>\n<p style=\"text-align: justify;\">Cette obligation permettra de rendre impossible la fraude qui consiste \u00e0 reconstituer par un logiciel frauduleux des tickets de caisse pour soustraire des paiements en esp\u00e8ces des recettes de la comptabilit\u00e9.<\/p>\n<p style=\"text-align: justify;\">En cas de contr\u00f4le, l&#8217;absence d&#8217;attestation sera soumise \u00e0 une amende de 7\u00a0500\u00a0\u20ac par logiciel ou syst\u00e8me non certifi\u00e9, le contrevenant devant r\u00e9gulariser sa situation dans les 60 jours.<\/p>\n<p style=\"text-align: justify;\">Pour m\u00e9moire, la <a href=\"http:\/\/www.auditsi.eu\/?p=4611\">loi n\u00b0 2013-1117 du 6 d\u00e9cembre 2013<\/a> relative \u00e0 la lutte contre la fraude fiscale et la grande d\u00e9linquance \u00e9conomique et financi\u00e8re pr\u00e9voyait d\u00e9j\u00e0 de sanctionner les entreprises \u00e9ditant, commercialisant ou assurant la maintenance de syst\u00e8mes informatiques facilitant la fraude fiscale.<\/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=\"Obligation%20d%27utiliser%20des%20logiciels%20de%20caisse%20certifi%C3%A9s%20%C3%A0%20partir%20de%202018\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Apr\u00e8s avoir normalis\u00e9 le fichier des \u00e9critures comptables (FEC), le l\u00e9gislateur s&#8217;attaque\u00a0\u00e0 la fraude \u00e0 la TVA li\u00e9e \u00e0 l&#8217;utilisation de logiciels permettant la dissimulation de recettes. La loi de finances pour 2016 instaure l&#8217;obligation \u00e0 partir du 1er janvier\u00a02018 pour les commer\u00e7ants et autres professionnels assujettis \u00e0 la TVA d&#8217;enregistrer les paiements de leurs &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=6508\" class=\"more-link\">Continue reading &lsquo;Obligation d&#8217;utiliser des logiciels de caisse certifi\u00e9s \u00e0 partir de 2018&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=\"Obligation%20d%27utiliser%20des%20logiciels%20de%20caisse%20certifi%C3%A9s%20%C3%A0%20partir%20de%202018\";<\/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":[7,472,304,4,46,35,33,550],"tags":[1717,1718,1715,829,1115,1716,1341,1271],"class_list":["post-6508","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-clients-controle-des-comptes","category-cycle-tresorerie","category-fraude","category-integrite-des-donnees-systeme-informatique","category-securite-informatique","category-systeme-informatique","category-vente-au-detail","tag-archivage-des-donnees","tag-certification","tag-dissimulation-de-recettes","tag-editeur","tag-fraude-fiscale","tag-inalterabilite","tag-systeme-de-caisse","tag-tva"],"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\/6508","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=6508"}],"version-history":[{"count":3,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6508\/revisions"}],"predecessor-version":[{"id":6511,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6508\/revisions\/6511"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}