{"id":395681,"date":"2025-11-07T08:12:36","date_gmt":"2025-11-07T08:12:36","guid":{"rendered":"https:\/\/fiduciaire-luxconcept.lu\/?p=395681"},"modified":"2025-11-07T08:35:20","modified_gmt":"2025-11-07T08:35:20","slug":"und-sind-sie-von-der-fuhrung-eines-kassenbuchs-betroffen","status":"publish","type":"post","link":"https:\/\/fiduciaire-luxconcept.lu\/de\/etes-vous-concernee-par-la-tenue-dun-livre-de-caisse\/","title":{"rendered":"Sind Sie von der F\u00fchrung eines Kassenbuchs betroffen?"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime;][et_pb_row _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb type=\u00a0\u00bb4_4&Prime; theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; sticky_enabled=\u00a0\u00bb0&Prime;]<h2>Nous vous rappelons que le directeur des contributions avait publi\u00e9 en date du 15 septembre 2017 sa circulaire L.G. \u2013 A n\u00b063 concernant les \u00ab Obligations comptables en mati\u00e8re fiscale \u00bb. Nous avons retenus quelques passages :<\/h2>\n<ul>\n<li>\u00ab\u00a0Toutes les op\u00e9rations doivent \u00eatre inscrites sans retard, de mani\u00e8re fid\u00e8le et compl\u00e8te et par ordre de dates, soit dans un livre journal unique, soit dans un syst\u00e8me de journaux sp\u00e9cialis\u00e9s.\u00a0\u00bb,<\/li>\n<li>\u00ab\u00a0Il reste \u00e0 remarquer qu\u2019un livre de caisse tenu \u00e0 l\u2019aide d\u2019un tableur (par exemple Excel) n\u2019est pas autoris\u00e9, vu que les changements sont possibles \u00e0 tout moment.\u00a0\u00bb.<\/li>\n<\/ul>\n<p>Ainsi, nous vous rappelons \u00e9galement que les recettes du livre de caisse doivent correspondre aux relev\u00e9s de la caisse enregistreuse, que vous conservez soigneusement avec vos archives comptables.<\/p>\n<p>Par ailleurs, nous vous informons qu\u2019en cas de constatations par l\u2019administration fiscale d\u2019irr\u00e9gularit\u00e9s ayant pour cons\u00e9quences des redressements fiscaux, vous vous exposez au risque de vous retrouver devant les infractions conform\u00e9ment \u00e0 l\u2019article 396 de la loi g\u00e9n\u00e9rale des imp\u00f4ts (Abgabenordung) ainsi qu\u2019en infraction suivant l\u2019article 506-1 du Code P\u00e9nal.<\/p>\n<p>Bien entendu nous restons \u00e0 votre disposition pour toute \u00e9ventuelle question et nous sommes disponible pour vous aider \u00e0 la mise en place si ce n\u2019est pas fait \ud83d\ude09<\/p>\n<p>A toute fin utile, nous avons des livres de caisse \u00e0 la vente en 12 ou 40 pages, alors n\u2019h\u00e9sitez pas \u00e0 nous les demander.<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>A partir du moment o\u00f9 une transaction est effectu\u00e9e en num\u00e9raire, en cash, en liquide, (peu importe le terme),<br \/>\nvous \u00eates concern\u00e9(e) \ud83d\ude0a<\/p>","protected":false},"author":3,"featured_media":395683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-395681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Etes-vous concern\u00e9(e) par la tenue d&#039;un livre de caisse ? 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