{"id":2565,"date":"2024-06-15T13:20:00","date_gmt":"2024-06-15T13:20:00","guid":{"rendered":"https:\/\/www.rosarioduarte.pt\/recuperacao-do-iva-de-creditos-incobraveis\/"},"modified":"2026-03-31T12:16:50","modified_gmt":"2026-03-31T12:16:50","slug":"recuperacao-do-iva-de-creditos-incobraveis","status":"publish","type":"post","link":"https:\/\/www.rosarioduarte.pt\/fr\/recuperacao-do-iva-de-creditos-incobraveis\/","title":{"rendered":"R\u00e9cup\u00e9ration de la TVA sur les Cr\u00e9ances Irr\u00e9couvrables"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Une \u00ab \u00e9p\u00e9e \u00e0 double tranchant \u00bb<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>La r\u00e9forme de 2013 a simplifi\u00e9 la r\u00e9cup\u00e9ration de la TVA sur les factures impay\u00e9es, mais les d\u00e9lais et formalit\u00e9s sont stricts : sans contr\u00f4le rigoureux, l\u2019entreprise perd le droit de r\u00e9cup\u00e9rer la taxe.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Premi\u00e8re \u00e9tape : contr\u00f4le interne<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Les entreprises doivent mettre en place un v\u00e9ritable contr\u00f4le des \u00e9ch\u00e9ances. Les \u00e9quipes comptables et de recouvrement doivent :<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Suivre r\u00e9guli\u00e8rement les comptes clients.<\/li>\n\n\n\n<li>Identifier rapidement les retards de paiement.<\/li>\n\n\n\n<li>Isoler les cr\u00e9ances douteuses en comptabilit\u00e9.<\/li>\n\n\n\n<li>Conserver toutes les preuves de recouvrement (e\u2011mails, courriers recommand\u00e9s, proc\u00e9dures judiciaires).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quand une cr\u00e9ance devient\u2011elle irr\u00e9couvrable ?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cr\u00e9ances en retard (mora)<\/strong> sont consid\u00e9r\u00e9es irr\u00e9couvrables :<ul><li>Apr\u00e8s plus de 12 mois depuis l\u2019\u00e9ch\u00e9ance, avec preuves objectives de d\u00e9pr\u00e9ciation et de tentatives de recouvrement ; ou<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Apr\u00e8s plus de 6 mois, si le montant est \u2264 750 \u20ac (TVA incluse) et que le d\u00e9biteur est un particulier ou un assujetti exclusivement exon\u00e9r\u00e9.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Cr\u00e9ances pour insolvabilit\u00e9<\/strong> \u2013 La r\u00e9cup\u00e9ration est possible lorsque le client est d\u00e9clar\u00e9 insolvable et que la liquidation confirme le non\u2011paiement d\u00e9finitif, \u00e0 condition que l\u2019insolvabilit\u00e9 intervienne <em>avant<\/em> que la cr\u00e9ance n\u2019atteigne 12 mois de retard.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Proc\u00e9dure de r\u00e9cup\u00e9ration<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cr\u00e9ances en retard<\/strong> \u2013 L\u2019entit\u00e9 dispose de 6 mois apr\u00e8s la constatation de l\u2019irr\u00e9couvrabilit\u00e9 pour demander une autorisation pr\u00e9alable \u00e0 l\u2019Autorit\u00e9 Fiscale (AT), accompagn\u00e9e d\u2019une certification d\u2019un commissaire aux comptes ou, pour des montants \u2264 10 000 \u20ac, d\u2019un comptable certifi\u00e9. L\u2019AT dispose de 4 mois :<ul><li>Silence pour factures &lt; 150 000 \u20ac = demande accept\u00e9e.<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Silence pour factures \u2265 150 000 \u20ac = demande rejet\u00e9e.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Cr\u00e9ances pour insolvabilit\u00e9<\/strong> \u2013 La TVA peut \u00eatre r\u00e9cup\u00e9r\u00e9e dans les deux ans suivant le premier jour de l\u2019ann\u00e9e civile suivante, sans autorisation pr\u00e9alable, sur pr\u00e9sentation du certificat d\u2019insolvabilit\u00e9 et du jugement.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Importance de l\u2019accompagnement professionnel<\/strong><\/h3>\n\n\n\n<p><br>Compte tenu de la complexit\u00e9 du r\u00e9gime et des nombreuses zones d\u2019ombre, un suivi r\u00e9gulier par des comptables certifi\u00e9s et des avocats est fortement recommand\u00e9 pour s\u00e9curiser la r\u00e9cup\u00e9ration de TVA.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"379\" src=\"https:\/\/www.rosarioduarte.pt\/files\/uploads\/2020\/06\/recuperacao-do-iva.jpg\" alt=\"Recupera\u00e7\u00e3o do IVA\" class=\"wp-image-1296\" srcset=\"https:\/\/www.rosarioduarte.pt\/files\/uploads\/2020\/06\/recuperacao-do-iva.jpg 1200w, https:\/\/www.rosarioduarte.pt\/files\/uploads\/2020\/06\/recuperacao-do-iva-300x95.jpg 300w, https:\/\/www.rosarioduarte.pt\/files\/uploads\/2020\/06\/recuperacao-do-iva-768x243.jpg 768w, https:\/\/www.rosarioduarte.pt\/files\/uploads\/2020\/06\/recuperacao-do-iva-1024x323.jpg 1024w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p class=\"ql-heading\">Rita Duarte | <a class=\"ql-link\" href=\"mailto:rduarte@rosarioduarte.pt\" target=\"_blank\" rel=\"noopener noreferrer\">rduarte@rosarioduarte.pt<\/a><\/p>\n\n\n\n<p><a class=\"btn gray\" href=\"http:\/\/eepurl.com\/gyHAu1\" target=\"_blank\" rel=\"noopener\">Inscrivez-vous \u00e0 notre Newsletter<\/a><br>\u00a0<\/p>\n\n\n\n<h5 class=\"wp-block-heading ql-heading\"><strong>Contactez-nous <a href=\"https:\/\/www.rosarioduarte.pt\/fr\/contacts\/\">ici<\/a> et planifiez votre r\u00e9union.<\/strong><\/h5>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>Une \u00ab \u00e9p\u00e9e \u00e0 double tranchant \u00bb La r\u00e9forme de 2013 a simplifi\u00e9 la r\u00e9cup\u00e9ration [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2565","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/comments?post=2565"}],"version-history":[{"count":2,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2565\/revisions"}],"predecessor-version":[{"id":2573,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/posts\/2565\/revisions\/2573"}],"wp:attachment":[{"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/media?parent=2565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/categories?post=2565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/fr\/wp-json\/wp\/v2\/tags?post=2565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}