{"id":9504,"date":"2024-11-18T15:14:56","date_gmt":"2024-11-18T15:14:56","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=9504"},"modified":"2024-11-18T15:16:39","modified_gmt":"2024-11-18T15:16:39","slug":"italie-entree-en-vigueur-du-nouveau-regime-de-sanctions-en-matiere-de-tva","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/italy-new-vat-penalties-regime-entered-into-force\/","title":{"rendered":"ITALIE - entr\u00e9e en vigueur d'un nouveau r\u00e9gime de sanctions en mati\u00e8re de TVA"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u00c0 partir de 1<sup>st<\/sup> En septembre 2024, un nouveau r\u00e8glement concernant les p\u00e9nalit\u00e9s administratives fiscales et les infractions de paiement a \u00e9t\u00e9 introduit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'un des piliers de la r\u00e9forme est la r\u00e9duction des sanctions, qui vise \u00e0 renforcer l'\u00e9quit\u00e9 et la proportionnalit\u00e9 du syst\u00e8me.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les changements les plus significatifs peuvent \u00eatre r\u00e9sum\u00e9s comme suit :<\/p>\n\n\n\n<ol style=\"list-style-type:lower-roman\" class=\"wp-block-list\">\n<li><strong>Une r\u00e9duction des p\u00e9nalit\u00e9s de TVA (g\u00e9n\u00e9ralement appliqu\u00e9es en cas de d\u00e9p\u00f4t tardif des d\u00e9clarations de TVA, de montants de TVA impay\u00e9s et de facturation incorrecte).<\/strong><\/li>\n\n\n\n<li><strong>Modifications de la proc\u00e9dure d'auto-d\u00e9nonciation<\/strong><\/li>\n\n\n\n<li><strong>Une approche plus forte contre la d\u00e9taxation intra<\/strong><strong>&#8211;<\/strong><strong>les livraisons communautaires et les exportations (toutes deux passibles d'une p\u00e9nalit\u00e9 de 50% de la TVA due)<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Bien que les changements susmentionn\u00e9s constituent une r\u00e9forme positive qui rend les sanctions g\u00e9n\u00e9rales moins lourdes, le syst\u00e8me italien pr\u00e9voit toujours des sanctions \u00e9lev\u00e9es et des formalit\u00e9s tr\u00e8s strictes pour les contribuables, qui doivent \u00eatre vigilants et revoir leur position et leurs obligations dans le cadre du r\u00e9gime de TVA italien afin de minimiser l'impact de ces derni\u00e8res.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bien que le nouveau r\u00e9gime de sanctions repr\u00e9sente un effort concret de la part de l'autorit\u00e9 italienne de la TVA pour rendre l'ensemble du syst\u00e8me de sanctions plus \u00e9quitable et s'inspirer du principe de proportionnalit\u00e9, le syst\u00e8me de sanctions italien r\u00e9form\u00e9 continue d'imposer des sanctions :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>p\u00e9nalit\u00e9s de 120% de la TVA due en cas d'omission de d\u00e9claration de TVA (auparavant factur\u00e9es entre 120 et 240%)<\/li>\n\n\n\n<li>p\u00e9nalit\u00e9s de 70% de la TVA due en cas de d\u00e9p\u00f4t inexact de la d\u00e9claration de TVA (pr\u00e9c\u00e9demment factur\u00e9es entre 90 et 180%)<\/li>\n\n\n\n<li>p\u00e9nalit\u00e9 administrative de 50% de la TVA due sur les livraisons intracommunautaires \u00e0 taux z\u00e9ro si les biens ne sont pas livr\u00e9s dans les 90 jours suivant leur livraison.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il convient \u00e9galement de noter que les nouvelles mesures de p\u00e9nalit\u00e9s fiscales devraient \u00eatre applicables aux faits et\/ou omissions survenus \u00e0 partir du 1er septembre 2024 - ce qui n'est pas conforme au projet initial de l'autorit\u00e9 italienne de la TVA et \u00e0 l'objectif global de la r\u00e9forme, laissant planer des doutes quant au r\u00e9gime applicable aux faits et\/ou omissions survenus avant cette date.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Des clarifications suppl\u00e9mentaires de la part de l'Agence italienne du revenu sont donc attendues.<\/p>","protected":false},"excerpt":{"rendered":"<p>Starting from 1st September 2024, a new regulation regarding tax administrative penalties and payment infringements was introduced. 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