{"id":7759,"date":"2019-04-22T21:24:29","date_gmt":"2019-04-22T19:24:29","guid":{"rendered":"https:\/\/www.bizouard.com\/?p=7759"},"modified":"2020-01-30T12:39:24","modified_gmt":"2020-01-30T11:39:24","slug":"la-validation-mensuelle-obligatoire-des-ecritures-comptables","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/04\/22\/la-validation-mensuelle-obligatoire-des-ecritures-comptables\/","title":{"rendered":"La validation mensuelle obligatoire des \u00e9critures comptables"},"content":{"rendered":"

La validation mensuelle obligatoire des \u00e9critures comptables<\/b><\/p>\n<\/div>

<\/div><\/div><\/div><\/div><\/div>

Les entreprises qui r\u00e9alisent elles-m\u00eames leurs d\u00e9clarations de TVA doivent imp\u00e9rativement valider leurs \u00e9critures comptables au rythme des d\u00e9clarations.<\/strong><\/p>\n

Le fichier des \u00e9critures comptables (FEC)<\/a> est obligatoire et doit \u00eatre remis au v\u00e9rificateur en cas de contr\u00f4le. Lorsque ce contr\u00f4le concerne les d\u00e9clarations de TVA, une tol\u00e9rance peut \u00eatre appliqu\u00e9e pour certaines entreprises dont les d\u00e9clarations sont d\u00e9pos\u00e9es par un cabinet membre de l\u2019Ordre des Experts-Comptables.<\/p>\n

Les \u00e9critures comptables qui composent les d\u00e9clarations mensuelles ou trimestrielles de TVA doivent imp\u00e9rativement \u00eatre valid\u00e9es (C\u2019EST \u00c0 DIRE VERROUILL\u00c9ES, CE QUE PROPOSENT TOUS LES EDITEURS DE LOGICIELS COMPTABLES) au moment du d\u00e9p\u00f4t de ces d\u00e9clarations.<\/p>\n

Les cabinets d\u2019expertise-comptable disposent d\u2019une d\u00e9rogation leur permettant de ne valider les \u00e9critures de leurs clients qu\u2019une fois par an, au moment de d\u00e9poser la liasse fiscale. Le cas est diff\u00e9rent pour les entreprises qui tiennent leur comptabilit\u00e9 en interne et qui effectuent elles-m\u00eames leurs d\u00e9clarations de TVA\u00a0: elles ont l\u2019obligation de valider les \u00e9critures chaque mois (ou chaque trimestre selon le type de d\u00e9claration)<\/u>.<\/p>\n

Nous rappelons que la date de validation des \u00e9critures appara\u00eet dans le FEC, qui est remis au contr\u00f4leur d\u00e8s le d\u00e9but du contr\u00f4le.<\/p>\n

Pour plus de pr\u00e9cision, retrouvez-nous sur\u00a0www.bizouard.com<\/a> et contactez le collaborateur en charge de votre dossier.<\/p>\n

BIZOUARD
\n<\/strong><\/p>\n

Expert-comptable – Commissaire aux comptes<\/strong><\/p>\n

43B rue du Ch\u00e2teau<\/p>\n

77100 NANTEUIL-LES-MEAUX<\/p>\n

01.60.09.90.00<\/p>\n<\/div>

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