Ce blog est un extrait du rapport annuel de Sovos sur les tendances en matière de TVA. Veuillez cliquer ici pour télécharger votre copie gratuite dans son intégralité.
VAT requirements and their relative importance for businesses have changed significantly in recent years. For data that is transactional in nature, the overall VAT trend is clearly toward various forms of continuous transaction controls (CTCs).
The first steps toward this radically different mode of enforcement, known as the “clearance model”, began in Latin America in the early 2000s. Other emerging economies, such as Turkey, followed suit a decade later. And today, many countries in the Latin American region now have stable CTC systems where a significant amount of the data required for VAT enforcement is based on invoices. Other key data is harvested and pre-approved directly at the time of the transaction.
Caractéristiques communes des systèmes de dédouanement
Les systèmes d’autorisation ont en commun plusieurs caractéristiques et processus de haut niveau.
Cependant, il existe de nombreuses variantes de ce modèle de référence dans la pratique ; de nombreux pays dotés d’un système d’autorisation ont mis en œuvre des extensions et des variantes de ces processus “standard” :
1. OK TO ISSUE : En général, le processus commence par l’envoi, par le fournisseur, de la facture dans un format spécifique aux autorités fiscales ou à un agent de l’État autorisé à agir en son nom. Cette facture est généralement signée avec une clé privée secrète correspondant à un certificat public délivré au fournisseur.
2. OK/NOT OK : L’autorité fiscale ou l’agent de l’État (par exemple, un opérateur accrédité ou agréé) vérifie généralement la facture signée du fournisseur et l’apure en l’enregistrant sous un numéro d’identification unique dans sa plateforme interne. Dans certains pays, une preuve d’apurement est renvoyée, qui peut être aussi simple qu’un identifiant de transaction unique, éventuellement accompagné d’un horodatage. Dans certains cas, elle est signée numériquement par l’autorité fiscale ou l’agent de l’État. La preuve d’autorisation peut être détachée de la facture ou ajoutée à celle-ci.
3. VALID: Upon receipt of the invoice, the buyer is often obligated or encouraged to check with the tax authority or its agent that the invoice received was issued in compliance with applicable requirements. In general, the buyer usually handles integrity and authenticity control using crypto tools, also used to verify a signed proof of clearance. In other cases, the tax authority or agent completes the clearance check online.
4. OK/NOT OK : Si l’acheteur a utilisé un système en ligne pour effectuer la validation décrite à l’étape précédente, l’autorité fiscale ou l’agent de l’État renverra une réponse OK/non OK à l’acheteur.
The first “clearance” implementations were in countries like Chile, Mexico and Brazil between 2000 and 2010. They were inspired by this high-level process template. Countries that subsequently introduced similar systems, in Latin America and worldwide, take greater liberties with this basic process model.
Expansion mondiale des CTC
Europe and other countries passed through a stage allowing original VAT invoices to be electronic. This is without changing the basics of the VAT law enforcement model. This phase of voluntary e-invoicing without process re-engineering is “post audit” e-invoicing. The moment a tax administration audit comes into play is post-transaction. In a post audit system, the tax authority has no operational role in the invoicing process. It relies heavily on periodic reports transmitted by the taxpayer.
Largely due to the staggering improvements in revenue collection and economic transparency demonstrated by countries with existing CTC regimes, countries in Europe, Asia and Africa have also started moving away from post audit regulation to adopting CTC-inspired approaches.
Many EU Member States, for example, are moving toward CTCs not by imposing “clearance” e-invoicing but by making existing VAT reporting processes more granular and more frequent via CTC reporting. These countries will eventually adopt requirements for real-time or near-real-time invoice transmission. This is as well as electronic transmission of other transaction and accounting data to the tax authority. However, it’s not a foregone conclusion that they’ll all take these regimes to the extreme of invoice clearance.
CTC reporting from a purely technical perspective often looks like clearance e-invoicing, but these regimes are separate from invoicing rules. In addition, they don’t necessarily require the invoice as exchanged between the supplier and the buyer to be electronic.
L’impact des CTC sur les entreprises
The VAT trend towards CTCs is obvious, but situations in individual countries and regions remain fluid. It’s important to align your company with local expertise that understands the nuances of your business and what regulations and rules you’re subject to.
Passez à l’action
Commencez par télécharger le rapport complet sur les tendances de ici ou contactez-nous
