Si votre cabinet tient une comptabilité informatisée et qu’il fait l’objet d’une vérification (ou d’un examen de comptabilité), il doit remettre à l’administration fiscale une copie des fichiers des écritures comptables (FEC), sous forme dématérialisée, dès le début des opérations de contrôle.
Le défaut de présentation du FEC ou la remise de fichiers non conformes aux normes requises peut être sanctionné par une amende de 5 000 € ou, en cas de rectification et si le montant est plus élevé, d’une majoration de 10 % des droits mis à la charge du cabinet.
Attention : l’incapacité de remettre un FEC peut aussi être assimilée à une « opposition à contrôle fiscal » et conduire à une évaluation d’office des bases d’imposition et à une majoration de 100 % des droits rappelés !
Jusqu’à présent, l’administration fiscale considérait que l’amende était applicable pour chaque exercice soumis au contrôle pour lequel la copie du FEC n’avait pas été remise au vérificateur ou n’était pas conforme aux normes requises.
Suivant la position de la Cour administrative d’appel de Lyon, elle considère désormais que l’amende n’est applicable qu’une seule fois par contrôle, quel que soit le nombre d’exercices contrôlés.
En pratique : lorsque le montant des droits rappelés sur l’ensemble de la période en litige est supérieur à 50 000 €, l’amende est alors égale à 10 % de ces droits. Si ce montant est inférieur à 50 000 €, l’amende s’élève à 5 000 €. En l’absence de redressement, l’amende est également fixée à 5 000 €.
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