{"id":6848,"date":"2017-06-17T16:27:41","date_gmt":"2017-06-17T14:27:41","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=6848"},"modified":"2017-06-17T16:28:33","modified_gmt":"2017-06-17T14:28:33","slug":"obligation-dutiliser-des-logiciels-de-caisse-certifies-a-partir-du-1er-janvier-2018-simplification-du-dispositif-par-le-gouvernement","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=6848","title":{"rendered":"Obligation d\u2019utiliser des logiciels de caisse certifi\u00e9s \u00e0 partir du 1er janvier 2018 : simplification du dispositif par le gouvernement"},"content":{"rendered":"<p style=\"text-align: justify;\">Avec la <a href=\"https:\/\/www.auditsi.eu\/?p=6508\">Loi de finances pour 2016 (et plus particuli\u00e8rement son article 88)<\/a>, le l\u00e9gislateur s\u2019attaque\u00a0\u00e0 la fraude \u00e0 la TVA li\u00e9e \u00e0 l\u2019utilisation de logiciels permettant la dissimulation de recettes en imposant \u00e0 tous les assujettis l\u2019utilisation de logiciels de caisse s\u00e9curis\u00e9 (c&#8217;est-\u00e0-dire garantissant l\u2019inalt\u00e9rabilit\u00e9, la s\u00e9curisation, la conservation et l\u2019archivage des donn\u00e9es en vue du contr\u00f4le de l\u2019administration fiscale)\u00a0\u00e0 compter du 1er janvier 2018. Les contrevenant s\u2019exposent \u00e0 une amende de 5 000 \u20ac. Cette loi cr\u00e9e par ailleurs\u00a0un droit de contr\u00f4le inopin\u00e9 \u00e0 l\u2019usage de l\u2019administration fiscale. Ces dispositions fiscales sont retranscrites dans le Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) en ses articles 286, I, 3\u00b0 bis (d\u00e9finition des obligations des assujettis qui enregistrent le r\u00e8glement de ses clients au moyen d\u2019un logiciel de comptabilit\u00e9 ou de gestion ou d\u2019un syst\u00e8me de caisse) et 1770 duodecies (sanction du non respect de ces dispositions).<\/p>\n<p><a href=\"https:\/\/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;\">Le gouvernement a d\u00e9cid\u00e9 de r\u00e9pondre aux inqui\u00e9tudes exprim\u00e9es par les petites entreprises en simplifiant la mise en \u0153uvre de ces dispositions.<\/p>\n<p style=\"text-align: justify;\">Dans son communiqu\u00e9 publi\u00e9 le 15 juin dernier, le Minist\u00e8re de l\u2019Action et des Comptes Publics a indiqu\u00e9 que \u00ab\u00a0<em>Face \u00e0 l\u2019inqui\u00e9tude exprim\u00e9e par les entreprises, notamment les plus petites d\u2019entre elles, quant \u00e0 la mise en \u0153uvre au 1erjanvier 2018 d\u2019un dispositif de la loi de finances pour 2016 visant l\u2019usage de logiciels de caisse, de comptabilit\u00e9 et de gestion certifi\u00e9s, le Ministre de l\u2019Action et des Comptes publics G\u00e9rald DARMANIN a d\u00e9cid\u00e9 de le recentrer et de le simplifier.\u00a0[\u2026]\u00a0Seuls les logiciels et syst\u00e8mes de caisse, principaux vecteurs des fraudes constat\u00e9es \u00e0 la TVA, seront ainsi concern\u00e9s.\u00a0[\u2026] \u00a0Sans r\u00e9duire son efficacit\u00e9 pour lutter contre les fraudes permises par l\u2019apparition de logiciels permettant d\u2019effacer des recettes enregistr\u00e9es, la red\u00e9finition du p\u00e9rim\u00e8tre de l\u2019obligation permet d\u2019all\u00e9ger la complexit\u00e9 induite, tant pour la mise en conformit\u00e9 initiale que pour le quotidien des entreprises<\/em>.\u00bb<\/p>\n<p style=\"text-align: justify;\">Cette d\u00e9cision devra \u00eatre confirm\u00e9e par une modification l\u00e9gislative d\u2019ici la fin de l\u2019ann\u00e9e.<\/p>\n<p style=\"text-align: justify;\">En synth\u00e8se, la nouvelle r\u00e9glementation qui devait initialement s\u2019appliquer \u00e0 tous les logiciels, et notamment \u00e0 la facturation, ne concernera finalement que les logiciels et syst\u00e8mes de caisse utilis\u00e9s pour constater les ventes &#8220;comptoir&#8221; (paiements au comptant). On notera au passage que la mesure concerne non seulement les assujettis \u00e0 la TVA mais \u00e9galement les auto-entrepreneurs.<\/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%E2%80%99utiliser%20des%20logiciels%20de%20caisse%20certifi%C3%A9s%20%C3%A0%20partir%20du%201er%20janvier%202018%20%3A%20simplification%20du%20dispositif%20par%20le%20gouvernement\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Avec la Loi de finances pour 2016 (et plus particuli\u00e8rement son article 88), le l\u00e9gislateur s\u2019attaque\u00a0\u00e0 la fraude \u00e0 la TVA li\u00e9e \u00e0 l\u2019utilisation de logiciels permettant la dissimulation de recettes en imposant \u00e0 tous les assujettis l\u2019utilisation de logiciels de caisse s\u00e9curis\u00e9 (c&#8217;est-\u00e0-dire garantissant l\u2019inalt\u00e9rabilit\u00e9, la s\u00e9curisation, la conservation et l\u2019archivage des donn\u00e9es en &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=6848\" class=\"more-link\">Continue reading &lsquo;Obligation d\u2019utiliser des logiciels de caisse certifi\u00e9s \u00e0 partir du 1er janvier 2018 : simplification du dispositif par le gouvernement&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%E2%80%99utiliser%20des%20logiciels%20de%20caisse%20certifi%C3%A9s%20%C3%A0%20partir%20du%201er%20janvier%202018%20%3A%20simplification%20du%20dispositif%20par%20le%20gouvernement\";<\/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":[7,472,304,4,33,550],"tags":[1717,1010,1718,1213,941,1715,829,67,1115,1716,1794,147,1341,1271,1810],"class_list":["post-6848","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-clients-controle-des-comptes","category-cycle-tresorerie","category-fraude","category-systeme-informatique","category-vente-au-detail","tag-archivage-des-donnees","tag-auto-entrepreneur","tag-certification","tag-cgi","tag-controle-des-comptabilites-informatisees","tag-dissimulation-de-recettes","tag-editeur","tag-facturation","tag-fraude-fiscale","tag-inalterabilite","tag-paiement-en-especes","tag-securisation-des-donnees","tag-systeme-de-caisse","tag-tva","tag-vente-comptoir"],"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\/6848","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=6848"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6848\/revisions"}],"predecessor-version":[{"id":6866,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6848\/revisions\/6866"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}