{"id":6777,"date":"2017-01-24T23:24:32","date_gmt":"2017-01-24T22:24:32","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=6777"},"modified":"2017-01-24T23:24:32","modified_gmt":"2017-01-24T22:24:32","slug":"limitation-des-paiements-en-especes","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=6777","title":{"rendered":"Limitation des paiements en esp\u00e8ces"},"content":{"rendered":"<p style=\"text-align: justify;\">Afin de limiter le risque de fraude fiscale, la loi interdit d&#8217;effectuer en esp\u00e8ces le paiement d&#8217;une dette sup\u00e9rieure \u00e0 (C. mon. fin. art. L 112-6, I-al. 1 et D 112-3) :<\/p>\n<ul>\n<li style=\"text-align: justify;\">1 000 \u20ac (et non plus 3 000 \u20ac depuis le 1\/09\/2015) lorsque le d\u00e9biteur a son domicile fiscal sur le territoire fran\u00e7ais ou agit pour les besoins d&#8217;une activit\u00e9 professionnelle ;<\/li>\n<li style=\"text-align: justify;\">15 000 \u20ac lorsque le d\u00e9biteur justifie qu&#8217;il n&#8217;a pas son domicile fiscal sur le territoire fran\u00e7ais (il est sage de prendre copie du passeport) et n&#8217;agit pas pour les besoins d&#8217;une activit\u00e9 professionnelle.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Selon l&#8217;administration fiscale, <strong>l&#8217;appr\u00e9ciation du d\u00e9passement de ces seuils est fait en tenant compte du montant global de la dette, de sorte que les paiements partiels, m\u00eame inf\u00e9rieurs au maximum, doivent \u00eatre effectu\u00e9s autrement qu&#8217;en esp\u00e8ces lorsque la dette exc\u00e8de elle-m\u00eame le seuil d&#8217;interdiction<\/strong> (BOI-CF-CPF-30-30-2012 0912 n\u00b0 40).<\/p>\n<p style=\"text-align: justify;\">La violation de l&#8217;interdiction expose l&#8217;auteur du paiement \u00e0 une amende dont le montant tient compte de la gravit\u00e9 du manquement et qui ne peut pas exc\u00e9der 5 % des sommes pay\u00e9es irr\u00e9guli\u00e8rement. L&#8217;auteur et le b\u00e9n\u00e9ficiaire du paiement sont solidairement responsables du r\u00e8glement de cette amende (C. mon. fin. art. L 112-7).<\/p>\n<p style=\"text-align: justify;\">Ces limites ne sont pas applicables aux paiements effectu\u00e9s en France (C. mon. fin. art. L 112-6, III) :<\/p>\n<ul>\n<li style=\"text-align: justify;\">par des personnes qui sont incapables de s&#8217;obliger par ch\u00e8que ou par un autre moyen de paiement ou qui n&#8217;ont pas de compte de d\u00e9p\u00f4t ;<\/li>\n<li style=\"text-align: justify;\">entre personnes physiques n&#8217;agissant pas pour des besoins professionnels ;<\/li>\n<li style=\"text-align: justify;\">pour le r\u00e8glement de d\u00e9penses de l&#8217;Etat et des autres personnes publiques.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Par ailleurs rappelons au passage que les \u00e9tablissements bancaires d\u00e9clarent \u00e0 TRACFIN les d\u00e9p\u00f4ts d&#8217;esp\u00e8ces au del\u00e0 de certains plafonds. Par prudence, il est conseill\u00e9 de conserver les \u00e9l\u00e9ments permettant de tracer l&#8217;origine des fonds en cas d&#8217;encaissement important &nbsp;(copie de pi\u00e8ce d&#8217;identit\u00e9, Kbis&#8230;) pour r\u00e9pondre \u00e0 toute demande des autorit\u00e9s.&nbsp;<\/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=\"Limitation%20des%20paiements%20en%20esp%C3%A8ces\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Afin de limiter le risque de fraude fiscale, la loi interdit d&#8217;effectuer en esp\u00e8ces le paiement d&#8217;une dette sup\u00e9rieure \u00e0 (C. mon. fin. art. L 112-6, I-al. 1 et D 112-3) : 1 000 \u20ac (et non plus 3 000 \u20ac depuis le 1\/09\/2015) lorsque le d\u00e9biteur a son domicile fiscal sur le territoire fran\u00e7ais &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=6777\" class=\"more-link\">Continue reading &lsquo;Limitation des paiements en esp\u00e8ces&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=\"Limitation%20des%20paiements%20en%20esp%C3%A8ces\";<\/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":[7,472,490],"tags":[1795,1115,1794,1341,56,1796],"class_list":["post-6777","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-clients-controle-des-comptes","category-cycle-fournisseurs-controle-des-comptes","tag-boi-cf-cpf-30-30-2012-0912","tag-fraude-fiscale","tag-paiement-en-especes","tag-systeme-de-caisse","tag-tracabilite","tag-tracfin"],"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\/6777","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=6777"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6777\/revisions"}],"predecessor-version":[{"id":6784,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6777\/revisions\/6784"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}