{"id":3460,"date":"2023-01-20T11:50:28","date_gmt":"2023-01-20T10:50:28","guid":{"rendered":"https:\/\/hmcc.fr\/?p=3460"},"modified":"2023-01-20T11:50:28","modified_gmt":"2023-01-20T10:50:28","slug":"ecf","status":"publish","type":"post","link":"https:\/\/hmcc.fr\/?p=3460","title":{"rendered":"ECF"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3hvr3o-9de9bbd0a819bca655f866a23dc90325\">\n.flex_column.av-3hvr3o-9de9bbd0a819bca655f866a23dc90325{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3hvr3o-9de9bbd0a819bca655f866a23dc90325 av_one_full  avia-builder-el-0  el_before_av_hr  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-261a791de2a26ebead64e958112f6c36\">\n#top .av-special-heading.av-av_heading-261a791de2a26ebead64e958112f6c36{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-av_heading-261a791de2a26ebead64e958112f6c36 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-261a791de2a26ebead64e958112f6c36 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-261a791de2a26ebead64e958112f6c36 av-special-heading-h2  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-linked-heading'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >SECURISER VOS DECLARATIONS AVEC L\u2019EXAMEN DE CONFORMITE FISCALE<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-khbuben7-69d9d12b1b65c1d691628235bbab8788\">\n#top .hr.av-khbuben7-69d9d12b1b65c1d691628235bbab8788{\nmargin-top:30px;\nmargin-bottom:30px;\n}\n.hr.av-khbuben7-69d9d12b1b65c1d691628235bbab8788 .hr-inner{\nwidth:50px;\nborder-color:#c61111;\n}\n<\/style>\n<div  class='hr av-khbuben7-69d9d12b1b65c1d691628235bbab8788 hr-custom  avia-builder-el-2  el_after_av_heading  el_before_av_textblock  hr-left hr-icon-no'><span class='hr-inner inner-border-av-border-fat'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-khbuacas-a44f85dfe18921802cd14f2c5d58ec1b\">\n#top .av_textblock_section.av-khbuacas-a44f85dfe18921802cd14f2c5d58ec1b .avia_textblock{\nfont-size:16px;\n}\n<\/style>\n<section  class='av_textblock_section av-khbuacas-a44f85dfe18921802cd14f2c5d58ec1b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Dans le cadre de la relation de confiance avec l\u2019administration fiscale, un nouveau dispositif est propos\u00e9 aux entreprises, pour leurs exercices clos \u00e0 compter du 31 d\u00e9cembre 2020\u00a0:\u00a0l\u2019Examen de Conformit\u00e9 Fiscale (ECF).<\/p>\n<p>L\u2019ECF permet de s\u00e9curiser la situation fiscale de votre entreprise et de limiter les risques et cons\u00e9quences d\u2019un contr\u00f4le.<\/p>\n<h2>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Qu\u2019est-ce que l\u2019ECF\u00a0?<\/h2>\n<p>Il s\u2019agit d\u2019une prestation contractuelle au titre de laquelle votre expert-comptable s&rsquo;engage, \u00e0 votre demande, \u00e0 examiner 10 points fiscaux pr\u00e9cis et limit\u00e9s et \u00e0 se prononcer sur leur conformit\u00e9 au regard des r\u00e8gles fiscales.<\/p>\n<h2>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Quelles sont les entreprises \u00e9ligibles au dispositif de l\u2019ECF\u00a0?<\/h2>\n<p>Toutes les entreprises peuvent demander la r\u00e9alisation d\u2019un ECF quels que soient\u00a0:<\/p>\n<ul>\n<li>leur forme (entreprise individuelle ou soci\u00e9t\u00e9)\u00a0;<\/li>\n<li>leur r\u00e9gime d\u2019imposition (IR ou IS)\u00a0;<\/li>\n<li>leur chiffre d\u2019affaires.<\/li>\n<\/ul>\n<h2>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pourquoi r\u00e9aliser un ECF\u00a0?<\/h2>\n<p>L\u2019ECF permet de v\u00e9rifier et s\u00e9curiser la conformit\u00e9 fiscale des d\u00e9clarations des entreprises ainsi que le Fichier des \u00e9critures comptables (FEC) produits par l\u2019entreprise. Celle-ci est ainsi lib\u00e9r\u00e9e du souci que peut repr\u00e9senter le risque fiscal sur ces questions. L\u2019administration tiendra compte de la pr\u00e9sence d\u2019un ECF dans le cadre de la planification des contr\u00f4les.<\/p>\n<p>En cas de contr\u00f4le fiscal ult\u00e9rieur, aucune p\u00e9nalit\u00e9 et aucun int\u00e9r\u00eat de retard ne seront pratiqu\u00e9s en cas de rappel si\u00a0:<\/p>\n<ul>\n<li>le contr\u00f4le porte sur des points valid\u00e9s dans le cadre de l\u2019ECF\u00a0;<\/li>\n<li>et si l\u2019entreprise est de bonne foi.<\/li>\n<\/ul>\n<p>Par ailleurs, l\u2019ECF constitue un atout en terme de valorisation et de transmission, ainsi que dans vos relations bancaires ou commerciales d\u00e8s lors qu\u2019il renforce la fiabilit\u00e9 comptable et fiscale de votre entreprise.<\/p>\n<h2>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Quels sont les travaux \u00e0 r\u00e9aliser dans le cadre de l\u2019ECF\u00a0?<\/h2>\n<p>L\u2019expert-comptable r\u00e9alise un audit et valide leur conformit\u00e9 avec la loi fiscale de 10 points express\u00e9ment fix\u00e9s et limit\u00e9s, portant notamment sur\u00a0:<\/p>\n<ul>\n<li>la validit\u00e9 (1) et la conformit\u00e9 comptable (2) du Fichier des \u00e9critures comptables (FEC)<\/li>\n<li>la validit\u00e9 et la conformit\u00e9 du logiciel de caisse (3)<\/li>\n<li>l\u2019archivage des documents (4)<\/li>\n<li>la bonne application des r\u00e9gimes d\u2019imposition (5)<\/li>\n<li>la correcte comptabilisation des amortissements (6)<\/li>\n<li>la d\u00e9ductibilit\u00e9 des provisions (7) et des charges \u00e0 payer (8)<\/li>\n<li>la d\u00e9ductibilit\u00e9 des charges exceptionnelles (9)<\/li>\n<li>le respect des r\u00e8gles d\u2019exigibilit\u00e9 en mati\u00e8re de TVA d\u00e9ductible et collect\u00e9e (10).<\/li>\n<li>L\u2019examen se traduit par un compte rendu de mission (CRM) retra\u00e7ant les travaux r\u00e9alis\u00e9s. Ce CRM est transmis \u00e0 l\u2019administration fiscale dans les 6 mois de la production de votre liasse fiscale.<\/li>\n<\/ul>\n<h2>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Qui peut r\u00e9aliser un ECF\u00a0?<\/h2>\n<p>Votre cabinet d\u2019expertise comptable est comp\u00e9tent pour r\u00e9aliser un ECF.<\/p>\n<h2>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Comment b\u00e9n\u00e9ficier de l\u2019ECF\u00a0?<\/h2>\n<p>Pour informer l\u2019administration de l\u2019existence de l\u2019ECF, l\u2019entreprise le mentionne dans sa d\u00e9claration de r\u00e9sultat au moyen d\u2019une case \u00e0 cocher.<\/p>\n<ul>\n<li><strong>Un contrat doit \u00eatre sign\u00e9 entre l\u2019entreprise et l\u2019expert-comptable qui va r\u00e9aliser l\u2019ECF.<\/strong><\/li>\n<\/ul>\n<p>Un ECF peut \u00eatre r\u00e9alis\u00e9 au titre de chaque exercice clos \u00e0 compter du 31 d\u00e9cembre 2020.<\/p>\n<div class='avia-iframe-wrap'><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" height=\"539\" src=\"https:\/\/oembed.jotform.com\/230203666576053#?secret=7n6wLqfRFz\" data-secret=\"7n6wLqfRFz\"><\/iframe><\/div>\n<\/div><\/section><br \/>\n<div  class='hr av-2rqlxg-0b3d5af035523533645a9681324929f6 hr-default  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-khbuptrd-32188fa97fbd940d0d1a40985005b749\">\n#top .hr.av-khbuptrd-32188fa97fbd940d0d1a40985005b749{\nmargin-top:30px;\nmargin-bottom:30px;\n}\n.hr.av-khbuptrd-32188fa97fbd940d0d1a40985005b749 .hr-inner{\nwidth:50px;\n}\n<\/style>\n<div  class='hr av-khbuptrd-32188fa97fbd940d0d1a40985005b749 hr-custom  avia-builder-el-5  el_after_av_one_full  el_before_av_textblock  hr-left hr-icon-no'><span class='hr-inner inner-border-av-border-thin'><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-khbuqiw7-ee055ed5e17ec2f1ec6a4a7e7a876802\">\n#top .av_textblock_section.av-khbuqiw7-ee055ed5e17ec2f1ec6a4a7e7a876802 .avia_textblock{\nfont-size:15px;\n}\n<\/style>\n<section  class='av_textblock_section av-khbuqiw7-ee055ed5e17ec2f1ec6a4a7e7a876802 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Votre cabinet vous propose de vous assister dans vos d\u00e9marches.<\/p>\n<p>Bien cordialement,<\/p>\n<p><strong><em>L\u2019\u00e9quipe HMCC.<\/em><\/strong><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,5],"tags":[],"class_list":["post-3460","post","type-post","status-publish","format-standard","hentry","category-economie","category-fiche-information"],"_links":{"self":[{"href":"https:\/\/hmcc.fr\/index.php?rest_route=\/wp\/v2\/posts\/3460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hmcc.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hmcc.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hmcc.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hmcc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3460"}],"version-history":[{"count":0,"href":"https:\/\/hmcc.fr\/index.php?rest_route=\/wp\/v2\/posts\/3460\/revisions"}],"wp:attachment":[{"href":"https:\/\/hmcc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hmcc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hmcc.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}