{"id":63128,"date":"2018-05-16T23:23:00","date_gmt":"2018-05-16T23:23:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/"},"modified":"2018-05-16T23:23:00","modified_gmt":"2018-05-16T23:23:00","slug":"qui-a-vole-lorange-du-marchand-2","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/","title":{"rendered":"Qui a vol\u00e9 l&#039;orange du marchand ?"},"content":{"rendered":"<div class=\"quizz\">\n<div class=\"question-quizz\">Un primeur a \u00e9t\u00e9 pay\u00e9 avec un ch\u00e8que qui s&rsquo;est av\u00e9r\u00e9 \u00eatre vol\u00e9. Il a d\u00e9pos\u00e9 plainte, mais malgr\u00e9 cela, le client ind\u00e9licat reste introuvable.<\/p>\n<p>Au-del\u00e0 du d\u00e9sagr\u00e9ment li\u00e9 \u00e0 l&rsquo;absence de paiement effectif, le commer\u00e7ant a d\u00e9j\u00e0 revers\u00e9 la TVA \u00e0 l&rsquo;administration \u00e0 raison de la marchandise livr\u00e9e \u00e0 ce client.<\/p>\n<p>Dans une telle hypoth\u00e8se,  peut-il demander \u00e0 r\u00e9cup\u00e9rer la TVA d\u00e9j\u00e0 vers\u00e9e \u00e0 l&rsquo;administration ?<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\">Oui<\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\">La r\u00e9ponse n&rsquo;est pas toujours celle que l&rsquo;on croit&#8230;<\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/> <span class=\"reponse-a\">Oui<\/span><br \/>Un commer\u00e7ant, dont l&rsquo;activit\u00e9 principale consiste \u00e0 vendre des marchandises doit, par principe, reverser \u00e0 l&rsquo;administration la TVA factur\u00e9e \u00e0 ses clients sans attendre d&rsquo;avoir obtenu le paiement effectif de sa facture. Si le commer\u00e7ant est pay\u00e9 avec un ch\u00e8que vol\u00e9, il se retrouve confront\u00e9 \u00e0 un probl\u00e8me de tr\u00e9sorerie, aggrav\u00e9 par la TVA qu&rsquo;il a normalement vers\u00e9 \u00e0 l&rsquo;administration. D\u00e8s lors, il pourra r\u00e9cup\u00e9rer la TVA vers\u00e9e \u00e0 l&rsquo;administration, \u00e0 condition de prouver que sa cr\u00e9ance pr\u00e9sente un caract\u00e8re irrecouvrable.<\/p>\n<p>Concr\u00e8tement, il devra prouver qu&rsquo;il a \u00e9t\u00e9 pay\u00e9 au moyen d&rsquo;un ch\u00e8que vol\u00e9 (via un d\u00e9p\u00f4t de plainte). Il devra \u00e9galement, en principe, adresser \u00e0 son client un duplicata de la facture impay\u00e9e mentionnant clairement que le prix demeure impay\u00e9 et que la TVA correspondante ne peut pas \u00eatre d\u00e9duite. Si le client a disparu, comme c&rsquo;est le cas ici, il n&rsquo;a pas \u00e0 rectifier la facture initiale : le d\u00e9p\u00f4t de plainte suffit. Le montant de la TVA qu&rsquo;il est autoris\u00e9 \u00e0 r\u00e9cup\u00e9rer doit \u00eatre mentionn\u00e9 sur la ligne 21 (CA3) ou sur la ligne 25 (CA 12) de sa d\u00e9claration de TVA.<\/p><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un primeur a \u00e9t\u00e9 pay\u00e9 avec un ch\u00e8que qui s&rsquo;est av\u00e9r\u00e9 \u00eatre vol\u00e9. Il a d\u00e9pos\u00e9 plainte, mais malgr\u00e9 cela, le client ind\u00e9licat reste introuvable.<\/p>\n<p>Au-del\u00e0 du d\u00e9sagr\u00e9ment li\u00e9 \u00e0 l&rsquo;absence de paiement effectif, le commer\u00e7ant a d\u00e9j\u00e0 revers\u00e9 la TVA \u00e0 l&rsquo;administration \u00e0 raison de la marchandise livr\u00e9e \u00e0 ce client.<\/p>\n<p>Dans une telle hypoth\u00e8se,  peut-il demander \u00e0 r\u00e9cup\u00e9rer la TVA d\u00e9j\u00e0 vers\u00e9e \u00e0 l&rsquo;administration ?<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[556],"weblex-importer-tag":[555],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qui a vol\u00e9 l&#039;orange du marchand ? | Groupe Excel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qui a vol\u00e9 l&#039;orange du marchand ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Un primeur a \u00e9t\u00e9 pay\u00e9 avec un ch\u00e8que qui s&#039;est av\u00e9r\u00e9 \u00eatre vol\u00e9. Il a d\u00e9pos\u00e9 plainte, mais malgr\u00e9 cela, le client ind\u00e9licat reste introuvable.Au-del\u00e0 du d\u00e9sagr\u00e9ment li\u00e9 \u00e0 l&#039;absence de paiement effectif, le commer\u00e7ant a d\u00e9j\u00e0 revers\u00e9 la TVA \u00e0 l&#039;administration \u00e0 raison de la marchandise livr\u00e9e \u00e0 ce client.Dans une telle hypoth\u00e8se, peut-il demander \u00e0 r\u00e9cup\u00e9rer la TVA d\u00e9j\u00e0 vers\u00e9e \u00e0 l&#039;administration ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Groupe Excel\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal\" \/>\n<meta property=\"og:image\" content=\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2021\/05\/logo-fonce-avec-baseline-01.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1920\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/\",\"url\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/\",\"name\":\"Qui a vol\u00e9 l&#039;orange du marchand ? | Groupe Excel\",\"isPartOf\":{\"@id\":\"https:\/\/groupe-excel.fr\/#website\"},\"datePublished\":\"2018-05-16T23:23:00+00:00\",\"dateModified\":\"2018-05-16T23:23:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/groupe-excel.fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Articles\",\"item\":\"https:\/\/groupe-excel.fr\/les-infos-du-jour\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Qui a vol\u00e9 l&#039;orange du marchand ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/groupe-excel.fr\/#website\",\"url\":\"https:\/\/groupe-excel.fr\/\",\"name\":\"Groupe Excel\",\"description\":\"One+Number\",\"publisher\":{\"@id\":\"https:\/\/groupe-excel.fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/groupe-excel.fr\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/groupe-excel.fr\/#organization\",\"name\":\"Groupe Excel\",\"url\":\"https:\/\/groupe-excel.fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png\",\"contentUrl\":\"https:\/\/groupe-excel.fr\/wp-content\/uploads\/2018\/12\/logo-2.png\",\"width\":380,\"height\":88,\"caption\":\"Groupe Excel\"},\"image\":{\"@id\":\"https:\/\/groupe-excel.fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/12636632\",\"https:\/\/www.facebook.com\/groupe.excel.fr\/?ref=page_internal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Qui a vol\u00e9 l&#039;orange du marchand ? | Groupe Excel","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/qui-a-vole-lorange-du-marchand-2\/","og_locale":"fr_FR","og_type":"article","og_title":"Qui a vol\u00e9 l&#039;orange du marchand ? | Groupe Excel","og_description":"Un primeur a \u00e9t\u00e9 pay\u00e9 avec un ch\u00e8que qui s'est av\u00e9r\u00e9 \u00eatre vol\u00e9. 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