{"id":7631,"date":"2018-10-01T01:04:32","date_gmt":"2018-09-30T23:04:32","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7631"},"modified":"2018-10-01T01:11:20","modified_gmt":"2018-09-30T23:11:20","slug":"auditer-la-tva-collectee-et-la-tva-deductible-avec-ana-fec","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7631","title":{"rendered":"Auditer la TVA avec ANA-FEC"},"content":{"rendered":"<p style=\"text-align: justify;\">Les entreprises sont les collecteurs de la TVA pour le compte de l&#8217;Etat. A&nbsp;ce titre, elles sont responsables d&#8217;une part de la collecte de la TVA sur les ventes et d&#8217;autre part du complet reversement au Tr\u00e9sor de la TVA collect\u00e9e d\u00e9duction faite de la TVA r\u00e9cup\u00e9rable sur les achats. Il est primordial de s&#8217;assurer r\u00e9guli\u00e8rement que les r\u00e8gles en mati\u00e8re de TVA d\u00e9ductible et de TVA collect\u00e9e sont correctement respect\u00e9es : taux appliqu\u00e9s, r\u00e8gles de r\u00e9cup\u00e9ration de la TVA d\u00e9ductible&#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7632\" rel=\"attachment wp-att-7632\"><img loading=\"lazy\" decoding=\"async\" width=\"1037\" height=\"521\" class=\"aligncenter size-full wp-image-7632\" alt=\"ANA-FEC - TCD Taux TVA\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA.png\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA.png 1037w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-300x151.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-768x386.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-1024x514.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-730x367.png 730w\" sizes=\"auto, (max-width: 1037px) 100vw, 1037px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/?p=7630\">ANA-FEC<\/a> propose une feuille de travail d\u00e9taillant les \u00e9critures d&#8217;achat (charges et immobilisations) et de ventes par taux de TVA.<\/p>\n<p style=\"text-align: justify;\">Pour mener \u00e0 bien l&#8217;audit de la TVA, il suffit de choisir un journal (achats, ventes&#8230;) \u00e0 analyser :<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7633\" rel=\"attachment wp-att-7633\"><img loading=\"lazy\" decoding=\"async\" width=\"263\" height=\"293\" class=\"aligncenter size-full wp-image-7633\" alt=\"ANA-FEC - TCD Taux TVA - S\u00e9lection journal\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-S\u00e9lection-journal.png\"><\/a><\/p>\n<p style=\"text-align: justify;\">Apr\u00e8s la s\u00e9lection d&#8217;un journal (ou de plusieurs simultan\u00e9ment), les \u00e9critures concern\u00e9es apparaissent class\u00e9es par taux de TVA :<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7634\" rel=\"attachment wp-att-7634\"><img loading=\"lazy\" decoding=\"async\" width=\"1045\" height=\"221\" class=\"aligncenter size-full wp-image-7634\" alt=\"ANA-FEC - TCD Taux TVA - R\u00e9sultat\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-R\u00e9sultat.png\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-R\u00e9sultat.png 1045w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-R\u00e9sultat-300x63.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-R\u00e9sultat-768x162.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-R\u00e9sultat-1024x217.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-R\u00e9sultat-730x154.png 730w\" sizes=\"auto, (max-width: 1045px) 100vw, 1045px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Ici, les \u00e9critures du journal d&#8217;achat 1A2 apparaissent. Dans cet exemple, les premi\u00e8res lignes d&#8217;achats n&#8217;ont pas donn\u00e9 lieu \u00e0 d\u00e9duction de TVA (taux de TVA \u00e0 0%)&nbsp;:&nbsp;il s&#8217;agit&nbsp;d&#8217;achats, par un concessionnaire automobile,&nbsp;de v\u00e9hicules d&#8217;occasion tax\u00e9s sur la marge.&nbsp;Des sondages peuvent&nbsp;\u00eatre men\u00e9s pour chaque taux de TVA relev\u00e9 afin de valider la bonne application de la l\u00e9gislation.<\/p>\n<p style=\"text-align: justify;\">Pour affiner l&#8217;analyse, il est possible de la focaliser sur certains comptes d&#8217;achats ou de ventes. Par exemple, pour valider la comptabilisation de la TVA sur les achats de carburant, les d\u00e9penses de location ou d&#8217;entretien de v\u00e9hicules de tourisme&#8230; pour lesquels la r\u00e9glementation limite la r\u00e9cup\u00e9ration de la TVA par l&#8217;utilisateur final.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7635\" rel=\"attachment wp-att-7635\"><img loading=\"lazy\" decoding=\"async\" width=\"261\" height=\"290\" class=\"aligncenter size-full wp-image-7635\" alt=\"ANA-FEC - TCD Taux TVA - S\u00e9lection Cpte3\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2018\/09\/ANA-FEC-TCD-Taux-TVA-S\u00e9lection-Cpte3.png\"><\/a><\/p>\n<p style=\"text-align: justify;\">Approfondir le sujet : <a href=\"https:\/\/www.auditsi.eu\/?tag=ana-fec\">ANA-FEC<\/a>, <a title=\"Tous les articles en rapport avec le Fichier des Ecritures Comptables\" href=\"http:\/\/www.auditsi.eu\/?tag=fec\">Fichier des Ecritures Comptables (FEC)<\/a>, <a href=\"http:\/\/www.auditsi.eu\/?tag=analyse-de-donnees\">Analyse de donn\u00e9es<\/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=\"Auditer%20la%20TVA%20avec%20ANA-FEC\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Les entreprises sont les collecteurs de la TVA pour le compte de l&#8217;Etat. A&nbsp;ce titre, elles sont responsables d&#8217;une part de la collecte de la TVA sur les ventes et d&#8217;autre part du complet reversement au Tr\u00e9sor de la TVA collect\u00e9e d\u00e9duction faite de la TVA r\u00e9cup\u00e9rable sur les achats. Il est primordial de s&#8217;assurer &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7631\" class=\"more-link\">Continue reading &lsquo;Auditer la TVA avec ANA-FEC&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=\"Auditer%20la%20TVA%20avec%20ANA-FEC\";<\/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":[50,39,40,800,1226,181,49],"tags":[1961,166,1981,1963,1261,1537,1271,1962],"class_list":["post-7631","post","type-post","status-publish","format-standard","hentry","category-audit-de-donnees","category-cas-pratiques","category-controle-des-comptes","category-cycle-fiscalite","category-cycle-immobilisations","category-cycle-stocks","category-logiciels-daudit","tag-ana-fec","tag-analyse-de-donnees","tag-audit-de-la-tva","tag-recuperation-de-la-tva","tag-taux-de-tva","tag-taxation-sur-la-marge","tag-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\/7631","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=7631"}],"version-history":[{"count":8,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7631\/revisions"}],"predecessor-version":[{"id":7669,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7631\/revisions\/7669"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}