{"id":3024,"date":"2022-03-10T09:02:43","date_gmt":"2022-03-10T09:02:43","guid":{"rendered":"https:\/\/novalliance.fr\/?p=3024"},"modified":"2022-03-10T09:02:46","modified_gmt":"2022-03-10T09:02:46","slug":"etes-vous-favorable-a-lexamen-de-conformite-fiscale","status":"publish","type":"post","link":"https:\/\/novalliance.fr\/en\/etes-vous-favorable-a-lexamen-de-conformite-fiscale\/","title":{"rendered":"Etes vous favorable \u00e0 l&rsquo;examen de conformit\u00e9 fiscale ?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">L\u2019<strong>tax authorities<\/strong>, comme toutes celles de l&rsquo;Union europ\u00e9enne, s\u2019organise afin de contr\u00f4ler le triptyque suivant :\u00a0les\u00a0factures, les caisses et les\u00a0FEC\u00a0(fichier des \u00e9critures comptables).\u00a0L\u2019objectif est clairement d\u2019<strong>industrialiser les contr\u00f4les fiscaux tout en ciblant prioritairement les entreprises qui n\u2019auront pas demand\u00e9 l\u2019ECF\u00a0(examen de conformit\u00e9 fiscale)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette nouveaut\u00e9, qui entre en action \u00e0 compter de l\u2019ann\u00e9e <strong>2022<\/strong>, est une <strong>mission nouvelle<\/strong> et distincte de la mission de pr\u00e9sentation des comptes annuels confi\u00e9e au cabinet.\u00a0Elle peut d\u2019ailleurs \u00eatre\u00a0sous-trait\u00e9e\u00a0\u00e0 un autre prestataire comme les <strong><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/dois-je-obligatoirement-minscrire-un-centre-de-gestion-agree-cga\" target=\"_blank\" rel=\"noreferrer noopener\">centres de gestion\u00a0agr\u00e9e<\/a><\/strong>\u00a0qui r\u00e9alisaient d\u00e9j\u00e0 ce type de contr\u00f4le.\u00a0Comme toute mission additionnelle, une<strong> lettre de mission<\/strong> d\u00e9finissant les actions, limites et r\u00e9mun\u00e9rations du prestataire est sign\u00e9e avec le client.\u00a0Nous rappelons que la mission est demand\u00e9e par le client et non impos\u00e9e par le cabinet.\u00a0Elle concerne aussi bien les petites entreprises, les professions lib\u00e9rales\u00a0(BNC)\u00a0que les entreprises plus importantes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Int\u00e9r\u00eat de l&rsquo;ECF<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avant de vous pr\u00e9senter le contenu de cette mission, nous vous expliquons l\u2019int\u00e9r\u00eat que vous avez \u00e0 b\u00e9n\u00e9ficier de cette Examen de conformit\u00e9 fiscale.\u00a0\u00c0\u00a0l\u2019issue\u00a0d\u2019un\u00a0ECF, le prestataire \u00e9met un <strong>CRM\u00a0(Compte rendu de mission)<\/strong>.\u00a0Dans le cas o\u00f9 il\u00a0validerait\u00a0ses contr\u00f4les, l\u2019entreprise b\u00e9n\u00e9ficiaire de l\u2019ECF\u00a0n\u2019aura <strong>ni p\u00e9nalit\u00e9 ni int\u00e9r\u00eat de retard en cas de redressement fiscal<\/strong>.\u00a0Vous comprenez que m\u00eame si vous demandez un\u00a0ECF, vous pouvez toujours avoir un contr\u00f4le fiscal.\u00a0Vous n\u2019en serez pas exon\u00e9r\u00e9.\u00a0Cependant, vous avez une garantie d\u2019\u00e9viter toute majoration en cas de redressement.\u00a0<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"alignright size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/novalliance.fr\/wp-content\/uploads\/2022\/03\/Sans-titre-5-1-1024x1024.png\" alt=\"\" class=\"wp-image-3027\" width=\"356\" height=\"356\" srcset=\"https:\/\/novalliance.fr\/wp-content\/uploads\/2022\/03\/Sans-titre-5-1-1024x1024.png 1024w, https:\/\/novalliance.fr\/wp-content\/uploads\/2022\/03\/Sans-titre-5-1-300x300.png 300w, https:\/\/novalliance.fr\/wp-content\/uploads\/2022\/03\/Sans-titre-5-1-150x150.png 150w, https:\/\/novalliance.fr\/wp-content\/uploads\/2022\/03\/Sans-titre-5-1-768x768.png 768w, https:\/\/novalliance.fr\/wp-content\/uploads\/2022\/03\/Sans-titre-5-1.png 1080w\" sizes=\"(max-width: 356px) 100vw, 356px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">En quoi consiste l&rsquo;ECF ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Au moment de l\u2019\u00e9tablissement de la <strong>liasse fiscale<\/strong>, une case sera coch\u00e9e si vous avez demand\u00e9 un\u00a0ECF.\u00a0Cette mat\u00e9rialit\u00e9 de votre acceptation est\u00a0importante, car\u00a0en\u00a0mati\u00e8re\u00a0fiscale cela est\u00a0assimil\u00e9e\u00a0\u00e0 une \u00ab <strong>mention expresse <\/strong>\u00bb.\u00a0C\u2019est-\u00e0-dire que vous informez par \u00e9crit \u00e0 l\u2019administration<strong> une option ou une information<\/strong>.\u00a0En l\u2019occurrence, vous leur indiquez que vous avez demand\u00e9 \u00e0 b\u00e9n\u00e9ficier d\u2019un\u00a0ECF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Puis apr\u00e8s que la liasse fiscale ait \u00e9t\u00e9 envoy\u00e9e \u00e0 l\u2019administration fiscale par la<strong> by dematerialised means<\/strong>, l\u2019examen de conformit\u00e9 fiscale devra \u00eatre r\u00e9alis\u00e9e afin que le CRM soit\u00a0t\u00e9l\u00e9\u00a0transmis au plus tard au 31 octobre \u00e0 l\u2019administration fiscale.\u00a0Dans le cas d\u2019une cl\u00f4ture diff\u00e9rente du 31 d\u00e9cembre, un d\u00e9lai de 6 mois pour d\u00e9poser le CRM est accord\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Le compte rendu de mission<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Le compte-rendu de mission<\/strong> sera \u00e9tabli apr\u00e8s avoir fait les 10 points d\u2019audits suivants :<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\"><li>1\/\u00a0<strong>conformit\u00e9 du\u00a0FEC<\/strong>\u00a0(fichier des \u00e9critures comptables)<\/li><li>2\/\u00a0<strong>Qualit\u00e9 comptable du\u00a0FEC<\/strong>\u00a0au regard des normes comptables<\/li><li>3\/\u00a0Logiciel ou syst\u00e8me de <strong>caisse<\/strong><\/li><li>4\/\u00a0Mode de <strong>conservation des documents<\/strong><\/li><li>5\/\u00a0<strong>R\u00e9gime d\u2019imposition<\/strong> en mati\u00e8re de r\u00e9sultat et de TVA<\/li><li>6\/\u00a0R\u00e8gle de d\u00e9termination des <strong>amortissements<\/strong> et leur traitement fiscal<\/li><li>7\/\u00a0R\u00e8gle de d\u00e9termination des <strong>provisions<\/strong> et leur traitement fiscal<\/li><li>8\/\u00a0R\u00e8gle de d\u00e9termination des <strong>charges \u00e0 payer<\/strong> et leur traitement fiscal<\/li><li>9\/\u00a0Qualification et d\u00e9ductibilit\u00e9 des <strong>charges exceptionnelles<\/strong><\/li><li>10\/\u00a0R\u00e8gle d\u2019exigibilit\u00e9 en mati\u00e8re de <strong>VAT<\/strong>.<\/li><\/ul>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ce sch\u00e9ma de contr\u00f4le s\u2019appelle un<strong> chemin d\u2019audit<\/strong>.\u00a0Nous constatons que le l\u00e9gislateur a voulu s\u2019assurer que la tenue comptable, mais \u00e9galement l\u2019utilisation de logiciels annexes comme la caisse qui concourent \u00e0 l\u2019\u00e9tablissement des comptes annuels ne soient <strong>pas entach\u00e9s d\u2019irr\u00e9gularit\u00e9s<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les solutions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0\u00a0l\u2019issue\u00a0de l\u2019ECF, un\u00a0compte-rendu\u00a0de mission devra obligatoire conclure par une des <strong>3 solutions <\/strong>suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>1\/\u00a0Rendre ses conclusions sur l\u2019ensemble du <strong>chemin d\u2019audit<\/strong>\u00a0(cas \u00e0 pr\u00e9f\u00e9rer)<\/li><li>2\/\u00a0ne\u00a0rendre aucune conclusion par une lettre d\u2019<strong>absence de conclusion d\u2019ECF<\/strong>\u00a0(Dans ce\u00a0cas, l\u2019ECF\u00a0est sens\u00e9 ne jamais avoir eu\u00a0lieu.)<\/li><li>3\/\u00a0Rendre ses conclusions sur <strong>certains points du chemin d\u2019audit<\/strong>\u00a0(Le CRM indique les points sur lesquels les contr\u00f4les ne sont pas valid\u00e9s.\u00a0La responsabilit\u00e9 du prestataire ne pourra pas \u00eatre remise en cause.\u00a0L\u2019administration fiscale conna\u00eetra les \u00e9l\u00e9ments non valid\u00e9s et pourra programmer un contr\u00f4le\u00a0fiscal)<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"alignleft size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/novalliance.fr\/wp-content\/uploads\/2022\/02\/logo-novalliance-carre.svg\" alt=\"logo novalliance\" class=\"wp-image-2755\" width=\"246\" height=\"246\"\/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Le positionnement de Novalliance Expertise Comptable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Du point de vue du cabinet, la possibilit\u00e9 de vendre une mission compl\u00e9mentaire est toujours int\u00e9ressante.\u00a0N\u00e9anmoins, <strong>nous n\u2019appr\u00e9cions pas nous retrouver dans une position de pr\u00e9-contr\u00f4le fiscal de nos clients<\/strong>.\u00a0Depuis toujours, nous sommes en <strong>position de conseil<\/strong>.\u00a0Nous comprenons que certaines d\u00e9cisions portant sur la d\u00e9finition de charges d\u00e9ductibles peuvent s\u2019analyser comme d\u00e9ductibles alors m\u00eame que l\u2019administration fiscale lors d\u2019un contr\u00f4le le d\u00e9fendrait.\u00a0N\u00e9anmoins, l\u2019argumentation et le point de vue de notre client lors de l\u2019arr\u00eat\u00e9 des comptes pourraient nous mettre en\u00a0<strong>porte-\u00e0-faux\u00a0entre l\u2019acceptation de comptabiliser une provision d\u00e9ductible fiscalement, et notre devoir de contr\u00f4le lors de l\u2019ECF<\/strong>.\u00a0L\u2019application stricte de la loi fiscale indiquant que cette d\u00e9ductibilit\u00e9 n\u2019est pas autoris\u00e9e.\u00a0Cette situation sera forc\u00e9ment <strong>source de conflit<\/strong>, car notre responsabilit\u00e9 serait engag\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Malgr\u00e9 cette situation inconfortable entre le marteau et l\u2019enclume, <strong>nous devons vous informer que cette mission existe et que vous pouvez la demander<\/strong>.\u00a0\u00c0 d\u00e9faut, nous pourrions avoir notre <strong>mise en responsabilit\u00e9 en cas de contr\u00f4le fiscal <\/strong>avec application des p\u00e9nalit\u00e9s et int\u00e9r\u00eats de retard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au vu du risque moindre d\u2019avoir un contr\u00f4le fiscal\u00a0(mais qui n\u2019est pas exclu.), de l\u2019absence de p\u00e9nalit\u00e9 et d\u2019int\u00e9r\u00eat de retard en cas de redressement, <strong>nous avons d\u00e9cid\u00e9 de proposer cette mission Examen de conformit\u00e9 fiscale \u00e0 nos clients<\/strong>.\u00a0Nous sommes pr\u00eats soit \u00e0 vous proposer d\u2019effectuer cette mission optionnelle soit de vous adresser \u00e0 un <strong>prestataire externe<\/strong> pour la r\u00e9alisation de l\u2019ECF\u00a0de votre entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous\u00a0pouvez,\u00a0d\u00e8s \u00e0 pr\u00e9sent, nous contacter pour conna\u00eetre les conditions financi\u00e8res de cette nouvelle mission.<\/p>","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale, comme toutes celles de l&rsquo;Union europ\u00e9enne, s\u2019organise afin de contr\u00f4ler le triptyque suivant :\u00a0les\u00a0factures, les caisses et les\u00a0FEC\u00a0(fichier des \u00e9critures comptables).\u00a0L\u2019objectif est clairement d\u2019industrialiser les contr\u00f4les fiscaux tout en ciblant prioritairement les entreprises qui n\u2019auront pas demand\u00e9 l\u2019ECF\u00a0(examen de conformit\u00e9 fiscale).<\/p>","protected":false},"author":2,"featured_media":3025,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-3024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite-fiscale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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