Maître Mike BORNICAT

Avocat au barreau des Hautes-Alpes

Compétences : Droit commercial, des affaires et de la concurrence, Droit fiscal et droit douanier, Droit des sociétés, Droit de la propriété intellectuelle, Urbanisme, Droit pénal

Barreau : Hautes-Alpes

Adresse : 33 boulevard Pompidou 05000 GAP

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Publié le 28/05/2026

Fiscalité et Groupe de société - TVA déductible : une facture trop vague peut fragiliser votre droit à déduction

Article juridique - Droit fiscal et droit douanier

Par Me Mike BORNICAT

Fiscalité et Groupe de société - TVA déductible : une facture trop vague peut fragiliser votre droit à déduction

Une facture ne suffit pas toujours à sécuriser la déduction de TVA.

Dans un arrêt du 4 septembre 2025, la CJUE rappelle que l’administration fiscale peut demander des justificatifs complémentaires lorsque la facture ne permet pas d’identifier clairement les prestations réalisées (CJUE, 4 septembre 2025, C-726/23, Arcomet Towercranesrappelle)

L’affaire concernait des prestations intragroupes facturées entre une société mère et sa filiale, sans précision suffisante sur la nature des services, les moyens mobilisés ou le mode de calcul des honoraires.

La Cour rappelle toutefois une limite essentielle : le droit à déduction ne peut pas être refusé pour de simples irrégularités formelles si la réalité des prestations et leur utilisation pour des opérations taxées sont établies.

En pratique, les entreprises doivent veiller à rédiger des factures précises et à conserver les contrats, rapports, échanges et éléments de calcul permettant de justifier les prestations facturées.

Cette vigilance est particulièrement importante au sein des groupes de sociétés, où les prestations internes sont régulièrement contrôlées.