{"id":5006,"date":"2026-02-12T18:53:16","date_gmt":"2026-02-12T17:53:16","guid":{"rendered":"https:\/\/hexaconsult.fr\/?p=5006"},"modified":"2026-02-12T18:54:42","modified_gmt":"2026-02-12T17:54:42","slug":"regularisation-tva-facturee-a-tort","status":"publish","type":"post","link":"https:\/\/hexaconsult.fr\/index.php\/2026\/02\/12\/regularisation-tva-facturee-a-tort\/","title":{"rendered":"TVA factur\u00e9e \u00e0 tort : dans quels cas peut-on la r\u00e9gulariser ?"},"content":{"rendered":"\n<p>Lorsqu\u2019une entreprise mentionne de la <strong>TVA sur une facture<\/strong>, elle devient redevable de cette taxe <strong>du seul fait de sa facturation<\/strong>, y compris lorsque l\u2019op\u00e9ration n\u2019est pas taxable ou lorsque le taux appliqu\u00e9 est erron\u00e9.<br>Toutefois, la <strong>TVA factur\u00e9e \u00e0 tort<\/strong> peut, dans certains cas, faire l\u2019objet d\u2019une <strong>r\u00e9gularisation<\/strong>, sous r\u00e9serve de conditions strictes.<\/p>\n\n\n\n<p>Voici les r\u00e8gles \u00e0 conna\u00eetre pour s\u00e9curiser votre situation fiscale !<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Principe : la TVA factur\u00e9e engage la responsabilit\u00e9 de l\u2019\u00e9metteur<\/h2>\n\n\n\n<p>Toute TVA mentionn\u00e9e sur une facture est due, m\u00eame :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>si l\u2019op\u00e9ration est exon\u00e9r\u00e9e ou hors champ de TVA ;<\/li>\n\n\n\n<li>si la TVA a \u00e9t\u00e9 appliqu\u00e9e \u00e0 un <strong>taux sup\u00e9rieur au taux l\u00e9gal<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Ce principe vise \u00e0 \u00e9viter toute <strong>perte de recettes fiscales<\/strong> pour l\u2019\u00c9tat.<br>La possibilit\u00e9 de r\u00e9gularisation d\u00e9pend donc essentiellement de l\u2019existence \u2013 ou non \u2013 d\u2019un <strong>risque de d\u00e9duction indue chez le client<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Cas n\u00b01 : le risque de perte de recettes fiscales est inexistant<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Une r\u00e9gularisation possible sans formalit\u00e9s lourdes<\/h3>\n\n\n\n<p>La r\u00e9gularisation est admise <strong>sans condition particuli\u00e8re<\/strong> lorsque le risque de perte de recettes fiscales est totalement \u00e9limin\u00e9.<br>C\u2019est notamment le cas lorsque :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l\u2019administration a d\u00e9finitivement refus\u00e9 au client le <strong>droit \u00e0 d\u00e9duction de la TVA<\/strong> ;<\/li>\n\n\n\n<li>le client est <strong>non assujetti \u00e0 la TVA<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Dans cette situation, l\u2019\u00e9metteur de la facture peut obtenir la r\u00e9gularisation de la TVA :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>sans rectifier pr\u00e9alablement la facture<\/strong> ;<\/li>\n\n\n\n<li><strong>sans avoir \u00e0 d\u00e9montrer sa bonne foi<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Cette solution d\u00e9coule directement du <strong>principe de neutralit\u00e9 de la TVA<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Cas n\u00b02 : le risque de perte de recettes fiscales n\u2019est pas \u00e9limin\u00e9<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Une r\u00e9gularisation strictement encadr\u00e9e<\/h3>\n\n\n\n<p>Tant que le client est susceptible d\u2019utiliser la facture pour <strong>d\u00e9duire la TVA<\/strong>, le risque de perte fiscale subsiste.<br>Dans ce cas, la r\u00e9gularisation est subordonn\u00e9e \u00e0 deux conditions cumulatives :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l\u2019\u00e9metteur de la facture doit \u00eatre <strong>de bonne foi<\/strong> ;<\/li>\n\n\n\n<li>il doit <strong>corriger l\u2019erreur<\/strong> en adressant \u00e0 son client une <strong>facture rectificative<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Lorsque ces conditions sont r\u00e9unies et que l\u2019administration est inform\u00e9e dans les d\u00e9lais, le contribuable peut obtenir la <strong>restitution de la TVA factur\u00e9e \u00e0 tort<\/strong> <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Attention au respect des d\u00e9lais<\/h2>\n\n\n\n<p>Si l\u2019\u00e9metteur de la facture informe l\u2019administration <strong>apr\u00e8s l\u2019expiration du d\u00e9lai<\/strong> permettant de remettre en cause la TVA d\u00e9duite chez ses clients, la r\u00e9gularisation est refus\u00e9e.<\/p>\n\n\n\n<p>Dans ce cas :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la <strong>bonne foi n\u2019est pas reconnue<\/strong> ;<\/li>\n\n\n\n<li>aucun remboursement de la TVA ind\u00fbment factur\u00e9e n\u2019est possible.<\/li>\n<\/ul>\n\n\n\n<p>La jurisprudence du Conseil d\u2019\u00c9tat confirme cette position de mani\u00e8re constante.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles obligations d\u00e9claratives ?<\/h2>\n\n\n\n<p>L\u2019administration fiscale pr\u00e9cise que la r\u00e9gularisation de la TVA factur\u00e9e \u00e0 tort doit \u00eatre correctement retrac\u00e9e sur la <strong>d\u00e9claration de TVA (CA3)<\/strong>, selon des modalit\u00e9s sp\u00e9cifiques d\u00e9taill\u00e9es dans la doctrine administrative QRconditionsregularisationTVAfa\u2026.<\/p>\n\n\n\n<p>Un traitement incorrect peut entra\u00eener un rejet de la demande de restitution.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c0 retenir<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2714\ufe0f Toute TVA factur\u00e9e est due, m\u00eame \u00e0 tort<\/li>\n\n\n\n<li>\u2714\ufe0f La r\u00e9gularisation d\u00e9pend du <strong>risque de perte fiscale<\/strong><\/li>\n\n\n\n<li>\u2714\ufe0f En pr\u00e9sence d\u2019un risque, la <strong>bonne foi et la facture rectificative<\/strong> sont indispensables<\/li>\n\n\n\n<li>\u2714\ufe0f Le respect des <strong>d\u00e9lais d\u00e9claratifs<\/strong> est d\u00e9terminant<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>La r\u00e9gularisation de la TVA factur\u00e9e \u00e0 tort est un m\u00e9canisme <strong>technique et encadr\u00e9<\/strong>, qui n\u00e9cessite une analyse fine de la situation du client et des risques fiscaux associ\u00e9s.<br>Un accompagnement par un <strong>expert-comptable<\/strong> permet de s\u00e9curiser la d\u00e9marche, d\u2019\u00e9viter une perte d\u00e9finitive de tr\u00e9sorerie et de limiter les risques de contr\u00f4le.<\/p>\n\n\n\n<p>N&#8217;h\u00e9sitez pas solliciter les \u00e9quipes du cabinet <a href=\"https:\/\/hexaconsult.fr\/\">Hexaconsult<\/a> pour vous accompagner sur ce sujet !<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsqu\u2019une entreprise mentionne de la TVA sur une facture, elle devient redevable de cette taxe du seul fait de sa facturation, y compris lorsque l\u2019op\u00e9ration n\u2019est pas taxable ou lorsque le taux appliqu\u00e9 est erron\u00e9.Toutefois, la TVA factur\u00e9e \u00e0 tort peut, dans certains cas, faire l\u2019objet d\u2019une r\u00e9gularisation, sous r\u00e9serve de conditions strictes. Voici les [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[10,1],"tags":[],"class_list":["post-5006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-non-classe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA factur\u00e9e \u00e0 tort : dans quels cas peut-on la r\u00e9gulariser ? - Hexaconsult<\/title>\n<meta name=\"description\" content=\"TVA factur\u00e9e \u00e0 tort : d\u00e9couvrez dans quels cas elle peut \u00eatre r\u00e9gularis\u00e9e et sous quelles conditions. 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