{"id":9881,"date":"2019-11-07T00:00:00","date_gmt":"2019-11-07T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/tva-changements\/"},"modified":"2019-11-07T00:00:00","modified_gmt":"2019-11-07T00:00:00","slug":"tva-changements","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/tva-changements\/","title":{"rendered":"Des changements attendus en mati\u00e8re de TVA"},"content":{"rendered":"

Le projet de loi de finances pour\u00a02020 transpose en droit interne deux directives europ\u00e9ennes. Plusieurs am\u00e9nagements seraient donc apport\u00e9s aux r\u00e8gles de TVA applicables dans les \u00e9changes intracommunautaires<\/strong>.<\/p>\n

Conditions suppl\u00e9mentaires pour l\u2019exon\u00e9ration des livraisons intracommunautaires<\/h2>\n

Les ventes de biens par une entreprise, depuis la France vers un autre \u00c9tat membre de l\u2019Union europ\u00e9enne (UE), \u00e0 destination d\u2019une autre entreprise, sont normalement exon\u00e9r\u00e9es de TVA.<\/p>\n

\u00c0 compter de\u00a02020, deux\u00a0nouvelles conditions seraient exig\u00e9es pour b\u00e9n\u00e9ficier de cette exon\u00e9ration. D\u2019une part, l\u2019acqu\u00e9reur devrait avoir communiqu\u00e9 au fournisseur son num\u00e9ro d\u2019identification \u00e0 la TVA, attribu\u00e9 par un \u00c9tat membre autre que celui du d\u00e9part des biens. D\u2019autre part, le fournisseur devrait avoir d\u00e9pos\u00e9 et correctement renseign\u00e9 sa d\u00e9claration d\u2019\u00e9change de biens (DEB), sauf justification du manquement.<\/p>\n

Nouveau seuil de taxation des ventes \u00e0 distance intracommunautaires<\/h2>\n

Les entreprises qui vendent des biens \u00e0 destination de particuliers \u00e9tablis dans d\u2019autres \u00c9tats membres de l\u2019UE doivent appliquer la TVA soit de l\u2019\u00c9tat de d\u00e9part desdits biens, soit de l\u2019\u00c9tat d\u2019arriv\u00e9e. Tout d\u00e9pend, en principe, du montant de chiffre d\u2019affaires relatif aux ventes \u00e0 distance<\/strong> r\u00e9alis\u00e9 par l\u2019entreprise dans le pays consid\u00e9r\u00e9. Chaque \u00c9tat membre ayant d\u00e9fini son propre seuil.<\/p>\n

\u00c0 noter :\u00a0l\u2019entreprise qui applique la TVA de l\u2019\u00c9tat d\u2019arriv\u00e9e doit s\u2019identifier \u00e0 la TVA dans ce pays et y reverser la taxe.<\/p><\/blockquote>\n

\u00c0 compter de\u00a02021, un seuil de chiffre d\u2019affaires unique serait fix\u00e9 \u00e0 10\u00a0000\u00a0\u20ac. Et il ne serait plus appr\u00e9ci\u00e9 pays par pays, mais en tenant compte de l\u2019ensemble des ventes \u00e0 distance r\u00e9alis\u00e9es par l\u2019entreprise<\/a> dans l\u2019UE.<\/p>\n

Pr\u00e9cision :\u00a0la liquidation de la TVA due par l\u2019entreprise pourrait intervenir par le biais d\u2019un guichet unique.<\/p><\/blockquote>\n

Et la TVA \u00e0 l\u2019importation\u00a0?<\/h2>\n

En principe, \u00e0 compter de\u00a02022, la TVA due \u00e0 l\u2019importation<\/strong> ne serait plus recouvr\u00e9e par l\u2019administration des douanes mais par la DGFiP dont rel\u00e8ve l\u2019entreprise, comme le reste de la TVA.<\/p>\n

Pour plus d’informations, n’h\u00e9sitez pas \u00e0 consulter les articles 10, 53 et 60 du projet de loi de finances pour 2020<\/a>, n\u00b02272.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le projet de loi de finances pour 2020 apporte plusieurs modifications aux règles de TVA applicables dans les échanges au sein de l’Union européenne.<\/span><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9881","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nDes changements attendus en mati\u00e8re de TVA | Abeille Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abeille.law\/tva-changements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Des changements attendus en mati\u00e8re de TVA | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Le projet de loi de finances pour 2020 apporte plusieurs modifications aux règles de TVA applicables dans les échanges au sein de l’Union européenne.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/abeille.law\/tva-changements\/\" \/>\n<meta property=\"og:site_name\" content=\"Abeille Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-07T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"boqrchi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"boqrchi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/abeille.law\/tva-changements\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/abeille.law\/tva-changements\/\"},\"author\":{\"name\":\"boqrchi\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7\"},\"headline\":\"Des changements attendus en mati\u00e8re de TVA\",\"datePublished\":\"2019-11-07T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/abeille.law\/tva-changements\/\"},\"wordCount\":379,\"commentCount\":0,\"articleSection\":[\"Juridiques\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/abeille.law\/tva-changements\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/abeille.law\/tva-changements\/\",\"url\":\"https:\/\/abeille.law\/tva-changements\/\",\"name\":\"Des changements attendus en mati\u00e8re de TVA | Abeille Avocats\",\"isPartOf\":{\"@id\":\"https:\/\/abeille.law\/#website\"},\"datePublished\":\"2019-11-07T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7\"},\"breadcrumb\":{\"@id\":\"https:\/\/abeille.law\/tva-changements\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/abeille.law\/tva-changements\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/abeille.law\/tva-changements\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/abeille.law\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Des changements attendus en mati\u00e8re de TVA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/abeille.law\/#website\",\"url\":\"https:\/\/abeille.law\/\",\"name\":\"Abeille Avocats\",\"description\":\"\",\"alternateName\":\"Abeille Avocats\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/abeille.law\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7\",\"name\":\"boqrchi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/abeille.law\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779987564\",\"contentUrl\":\"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779987564\",\"caption\":\"boqrchi\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Des changements attendus en mati\u00e8re de TVA | Abeille Avocats","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/abeille.law\/tva-changements\/","og_locale":"en_US","og_type":"article","og_title":"Des changements attendus en mati\u00e8re de TVA | Abeille Avocats","og_description":"Le projet de loi de finances pour 2020 apporte plusieurs modifications aux règles de TVA applicables dans les échanges au sein de l’Union européenne.","og_url":"https:\/\/abeille.law\/tva-changements\/","og_site_name":"Abeille Avocats","article_published_time":"2019-11-07T00:00:00+00:00","author":"boqrchi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"boqrchi","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/abeille.law\/tva-changements\/#article","isPartOf":{"@id":"https:\/\/abeille.law\/tva-changements\/"},"author":{"name":"boqrchi","@id":"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7"},"headline":"Des changements attendus en mati\u00e8re de TVA","datePublished":"2019-11-07T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/abeille.law\/tva-changements\/"},"wordCount":379,"commentCount":0,"articleSection":["Juridiques"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/abeille.law\/tva-changements\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/abeille.law\/tva-changements\/","url":"https:\/\/abeille.law\/tva-changements\/","name":"Des changements attendus en mati\u00e8re de TVA | Abeille Avocats","isPartOf":{"@id":"https:\/\/abeille.law\/#website"},"datePublished":"2019-11-07T00:00:00+00:00","author":{"@id":"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7"},"breadcrumb":{"@id":"https:\/\/abeille.law\/tva-changements\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/abeille.law\/tva-changements\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/abeille.law\/tva-changements\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/abeille.law\/en\/"},{"@type":"ListItem","position":2,"name":"Des changements attendus en mati\u00e8re de TVA"}]},{"@type":"WebSite","@id":"https:\/\/abeille.law\/#website","url":"https:\/\/abeille.law\/","name":"Abeille Avocats","description":"","alternateName":"Abeille Avocats","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/abeille.law\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/abeille.law\/#\/schema\/person\/843903483ea086194b76fa816dafc6c7","name":"boqrchi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/abeille.law\/#\/schema\/person\/image\/","url":"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779987564","contentUrl":"https:\/\/abeille.law\/wp-content\/litespeed\/avatar\/ad241171b52f45b0bfb3042f6a0a3294.jpg?ver=1779987564","caption":"boqrchi"}}]}},"_links":{"self":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts\/9881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/comments?post=9881"}],"version-history":[{"count":0,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/posts\/9881\/revisions"}],"wp:attachment":[{"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/media?parent=9881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/categories?post=9881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abeille.law\/en\/wp-json\/wp\/v2\/tags?post=9881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}