{"id":8416,"date":"2022-01-11T12:05:20","date_gmt":"2022-01-11T11:05:20","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=8416"},"modified":"2022-01-11T12:05:20","modified_gmt":"2022-01-11T11:05:20","slug":"serie-la-tva-expliquee-par-un-expert-comptable-4","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/serie-la-tva-expliquee-par-un-expert-comptable-4\/","title":{"rendered":"S\u00c9RIE : La TVA expliqu\u00e9e par un expert-comptable #4"},"content":{"rendered":"\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"les-cas-specifiques-de-tva\"><strong><em>Les cas sp\u00e9cifiques de TVA<\/em><\/strong><\/h2>\n\n\n\n<p><em>Une fois n\u2019est pas coutume&#8230; Voici donc le dernier volume de notre s\u00e9rie \u201c La TVA expliqu\u00e9e par un expert-comptable \u201d<\/em><em>\ud83c\udf89.<\/em><em> Ici, nous allons voir les 10 cas sp\u00e9cifiques o\u00f9 les r\u00e8gles de TVA changent radicalement du principe de base ! Apr\u00e8s cela, vous aussi serez un v\u00e9ritable expert !&nbsp;<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2021\/12\/tva-expert-safigec-x-ipaidthat-3-1-1024x576.png\" alt=\"tva expert comptable safigec x ipaidthat\" class=\"wp-image-8081\"\/><figcaption><em>Image modifi\u00e9e issue de :&nbsp;<\/em>storyset.com<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-la-tva-sur-les-carburants\"><span class=\"underline--hover\"><strong>1 &#8211; La TVA sur les carburants&nbsp;<\/strong><\/span><\/h2>\n\n\n\n<p>L\u2019administration fiscale applique des restrictions sp\u00e9cifiques sur la d\u00e9ductibilit\u00e9 de <a href=\"https:\/\/ipaidthat.io\/mag\/fiscalite\/faq-speciale-tva\/\" target=\"_blank\" rel=\"noreferrer noopener\">la TVA <\/a>selon la nature du carburant. Ainsi, deux cat\u00e9gories se dessinent.<\/p>\n\n\n\n<p>L\u2019application diff\u00e8re entre les v\u00e9hicules utilitaires et les v\u00e9hicules de tourisme.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2022\/02\/achat-carburant-tva-1024x576.png\" alt=\"achat carburant tva\" class=\"wp-image-8884\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2022\/02\/achat-carburant-tva.-1024x576.png\" alt=\"achat carburant tva\" class=\"wp-image-8883\" width=\"726\" height=\"408\"\/><\/figure>\n\n\n\n<p>Attention, les entreprises ayant pour objet le transport de personnes ou le transport de marchandises sont en dehors de ces restrictions !<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-les-activites-sans-tva\"><span class=\"underline--hover\"><strong>2 &#8211; Les activit\u00e9s sans TVA<\/strong><\/span><\/h2>\n\n\n\n<p>Bien que r\u00e9alis\u00e9es en France, certaines d\u00e9penses courantes ne pr\u00e9sentent aucune TVA d\u00e9ductible, car ces activit\u00e9s ne pas soumises \u00e0 la TVA. On retrouve cette exception pour :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les billets de train SNCF<\/li><li>Les cotisations d\u2019assurance<\/li><li>La majorit\u00e9 des frais bancaires\u2026<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-tva-non-deductible\"><span class=\"underline--hover\"><strong>3 &#8211; TVA non d\u00e9ductible<\/strong><\/span><\/h2>\n\n\n\n<p>Vous n\u2019allez pas le croire et cela peut parfois d\u00e9stabiliser ! Sur certaines <a href=\"https:\/\/ipaidthat.io\/mag\/comptabilite\/combien-de-temps-garder-les-factures\/\" target=\"_blank\" rel=\"noreferrer noopener\">factures<\/a> de d\u00e9pense, la TVA appara\u00eet. Pourtant, ces factures ne sont pas admises en d\u00e9duction de TVA.<\/p>\n\n\n\n<p>Voici ces cat\u00e9gories \u00e0 part :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les frais de transports \u2192 m\u00e9tro, bus, taxi<\/li><li>Les achats ou location de v\u00e9hicules de tourisme (m\u00eame en leasing), ainsi que leurs frais (entretien,&nbsp; \u2026) \u2192 except\u00e9 pour les soci\u00e9t\u00e9s de transport&nbsp;<\/li><li>Les frais de logement \u2192 h\u00f4tel, location d\u2019appartements\u2026<\/li><li>Les cadeaux dans le cadre de relation d\u2019affaires \u2192 sauf s\u2019ils sont inf\u00e9rieurs \u00e0 69\u20ac TTC par an et par b\u00e9n\u00e9ficiaire<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-la-crise-sanitaire-covid-19\"><span class=\"underline--hover\"><strong>4 &#8211; La crise sanitaire COVID-19&nbsp;<\/strong><\/span><\/h2>\n\n\n\n<p>Pour permettre le d\u00e9ploiement maximal des ressources face \u00e0 la crise sanitaire, une autorisation nationale et europ\u00e9enne autorise un abaissement \u00e0 0% de TVA pour les livraisons et les services li\u00e9s aux vaccins et tests covid. En temps normal, il est de&nbsp; 2,1%.&nbsp;<\/p>\n\n\n\n<p>Ce <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/12844-PGP.html\/ACTU-2021-00076\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">taux<\/a><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/12844-PGP.html\/ACTU-2021-00076\" target=\"_blank\" rel=\"noreferrer noopener\"> <\/a><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/12844-PGP.html\/ACTU-2021-00076\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">exceptionnel<\/a> s\u2019applique de mani\u00e8re r\u00e9troactive et temporaire pour \u201c des op\u00e9rations dont le fait g\u00e9n\u00e9rateur intervient \u00e0 compter du 15 octobre 2020 et jusqu\u2019au 31 d\u00e9cembre 2022 \u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-la-tva-sur-la-marge\"><span class=\"underline--hover\"><strong>5 &#8211; La TVA sur la marge<\/strong><\/span><\/h2>\n\n\n\n<p>Ce n\u2019est pas un taux de TVA habituel. La taxe sur la valeur ajout\u00e9e ne s\u2019applique pas toujours en hors taxe (HT) sur le produit vendu.<\/p>\n\n\n\n<p>Cette TVA sur la marge concerne les biens d\u2019occasions achet\u00e9s \u00e0 des non assujettis (les particuliers par exemple) et revendus par un professionnel. Qu\u2019il s\u2019agisse de v\u00e9hicules, d\u2019\u0153uvres d\u2019art ou d\u2019objets de collection, le calcul se fera uniquement sur la marge acquise par le revendeur.<\/p>\n\n\n\n<p>Imaginez le cas d\u2019une \u0153uvre d\u2019art acquise 5 000\u20ac et revendu par l\u2019entreprise assujettie \u00e0 8 600\u20ac.&nbsp;<\/p>\n\n\n\n<p>La marge est de 3 600\u20ac TTC et la TVA \u00e0 20%.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Le calcul<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Marge HT :<\/strong> 3 600 \u00f7 1,2 = 3 000\u20ac<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>TVA applicable :<\/strong> 2 000 x 20% = 600\u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6-la-tva-specifique-des-regions\"><span class=\"underline--hover\"><strong>6 &#8211; La TVA sp\u00e9cifique des r\u00e9gions<\/strong><\/span><\/h2>\n\n\n\n<p>Nous avons largement pu l\u2019observer pr\u00e9c\u00e9demment, TVA est une taxe fiscale qui s\u2019adapte et varie selon le cas qui se pr\u00e9sente. Certaines r\u00e9gions ont des particularit\u00e9s li\u00e9es au cadre de vie. En cons\u00e9quence, on assiste \u00e0 des variations de taux dans ces r\u00e9gions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-corse\"><strong>La Corse<\/strong>&nbsp;<\/h3>\n\n\n\n<p>Par rapport \u00e0 la France m\u00e9tropolitaine, la Corse b\u00e9n\u00e9ficie d\u2019un taux de TVA amoindri sur certaines cat\u00e9gories :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les ventes d\u2019animaux vivants sont tax\u00e9s \u00e0 0,90%<\/li><li>L\u2019alimentation est tax\u00e9e \u00e0 2,1%<\/li><li>13 % pour les ventes de produits p\u00e9troliers<\/li><li>Il n\u2019y a pas de TVA sur les transports maritimes ou a\u00e9riens entre la Corse et la France continentale<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"les-drom-com-anciennement-dom-tom\"><strong>Les DROM-COM (anciennement DOM-TOM)<\/strong><\/h3>\n\n\n\n<p>Les D\u00e9partements ou R\u00e9gions d\u2019Outre-Mer et les Collectivit\u00e9s d\u2019Outre-Mer ont des taux de TVA tr\u00e8s diff\u00e9rents.&nbsp;<\/p>\n\n\n\n<p>Pour la Guadeloupe, la Martinique et la R\u00e9union, on note :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Un r\u00e9gime normal du taux de TVA \u00e0 8,5%<\/li><li>Le taux r\u00e9duit \u00e9tant \u00e0 2,1%&nbsp;<\/li><li>Le taux particulier passe quant \u00e0 lui \u00e0 1,05% &#8211; 1,75%<\/li><\/ul>\n\n\n\n<p>Pour la Guyane et Mayotte :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Aucune n\u2019est TVA applicable<\/li><\/ul>\n\n\n\n<p>En revanche, le r\u00e9gime des importations et exportations fran\u00e7ais s\u2019applique toujours entre la France M\u00e9tropolitaine et l\u2019Outre-Mer.<\/p>\n\n\n\n<h4 class=\"has-text-align-center wp-block-heading\" id=\"mais-qu-est-ce-que-le-regime-d-import-export\"><strong>Mais, qu\u2019est-ce que le r\u00e9gime d\u2019import-export ?<\/strong><\/h4>\n\n\n\n<p>On y vient\u2026<\/p>\n\n\n\n<p>L\u2019importation \u2192 c\u2019est l\u2019acquisition par un assujetti \u00e0 la TVA fran\u00e7aise d\u2019un bien provenant d\u2019un pays hors UE ou DROM-COM.<\/p>\n\n\n\n<p>L\u2019exportation \u2192 ce sont les ventes dans un pays tiers \u00e0 l\u2019UE ou dans les DROM-COM par un assujetti \u00e0 la TVA fran\u00e7aise.<\/p>\n\n\n\n<p>Pour le r\u00e9gime d\u2019import-export \u00e0 l\u2019importation, on applique taux classique. Souvent, le transporteur se charge des formalit\u00e9s douani\u00e8res et de refacturer la TVA \u00e0 l\u2019assujetti en France. N\u00e9anmoins, pour l\u2019exportation d\u2019une entreprise assujettie en France, il n\u2019y a pas de TVA applicable pour les ventes.&nbsp;<\/p>\n\n\n\n<p>Il faut simplement :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Avoir un <a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/numero-eori\" target=\"_blank\" rel=\"noreferrer noopener\">num\u00e9ro <\/a><a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/numero-eori\">EORI<\/a><\/li><li>Enregistrer les op\u00e9rations r\u00e9guli\u00e8rement (pour le contr\u00f4le et la coh\u00e9rence des flux)<\/li><li><a href=\"https:\/\/www.entreprises.cci-paris-idf.fr\/web\/reglementation\/developpement-entreprise\/droit-fiscal\/mentions-fiscales-factures\" target=\"_blank\" rel=\"noreferrer noopener\">Mentionner<\/a> l\u2019\u00ab Exon\u00e9ration TVA, art. 262-I du CGI \u00bb sur les factures<\/li><\/ul>\n\n\n\n<p>Sur la d\u00e9claration de TVA, celle pay\u00e9e \u00e0 l\u2019importation est d\u00e9ductible comme celle sur les achats effectu\u00e9s en France.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"8-le-contingent-de-tva\"><span class=\"underline--hover\"><strong>8 &#8211; Le contingent de TVA<\/strong><\/span><\/h2>\n\n\n\n<p>Le dispositif de contingent de TVA concerne les entreprises qui ont fr\u00e9quemment un cr\u00e9dit de TVA. Par exemple, acheter en France (TVA, puis d\u00e9duction), mais vendre principalement en exportation (donc sans TVA).<\/p>\n\n\n\n<p>Pour \u00e9viter d\u2019avancer cette TVA, l\u2019entreprise peut demander un contingent de TVA. Cela lui permet d\u2019acheter en HT ce qui est pr\u00e9vu \u00e0 l\u2019exportation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"9-la-tva-intracommunautaire\"><span class=\"underline--hover\"><strong>9 &#8211; La TVA intracommunautaire<\/strong><\/span><\/h2>\n\n\n\n<p>Il s\u2019agit des ventes de biens ou de services entre les pays de l\u2019UE. Ces entreprises d\u00e9tiennent un num\u00e9ro de TVA intracommunautaire. Il n\u2019y a en principe aucune TVA sur ce type d\u2019op\u00e9ration, mais le num\u00e9ro de chaque partie (vendeur et acheteur) doit appara\u00eetre sur la facture.<\/p>\n\n\n\n<p>Les exceptions \u00e0 ce principe :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Services li\u00e9s aux immeubles&nbsp;<\/li><li>Locations de v\u00e9hicules et engins de chantier de courte dur\u00e9e<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Services de restauration<\/li><li>Prestations intellectuelles effectu\u00e9es par un bureau d\u2019\u00e9tude<\/li><li>Prestations de nettoyage et de d\u00e9sinfection<\/li><\/ul>\n\n\n\n<p>Dans ces cas, la TVA applicable est celle du lieu d\u2019ex\u00e9cution de l\u2019op\u00e9ration.&nbsp;<\/p>\n\n\n\n<p>Sur la d\u00e9claration :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c0 l\u2019achat \u2192 les op\u00e9rations intracommunautaires doivent suivre le <a href=\"https:\/\/www.douane.gouv.fr\/actualites\/partir-du-1er-janvier-2022-autoliquider-sa-tva-limportation-devient-obligatoire-et\">principe d\u2019auto-liquidation<\/a> (g\u00e9n\u00e9rer une TVA collect\u00e9e et d\u00e9ductible de m\u00eame montant) + faire une d\u00e9claration DEB ou DES, si le montant d\u00e9passe 460 000\u20ac par an, d\u00e8s le 10\u1d49 jour ouvr\u00e9 du mois suivant les op\u00e9rations<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00c0 la vente \u2192 faire une d\u00e9claration DES pour les auto-liquidations, d\u00e8s 1\u20ac pour les vendeurs et dans le m\u00eame d\u00e9lai. Cela ne concerne pas les exceptions cit\u00e9es auparavant.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"10-les-ventes-en-ligne-en-europe\"><span class=\"underline--hover\"><strong>10 &#8211; Les ventes en ligne en Europe<\/strong><\/span><\/h2>\n\n\n\n<p>Pour les entreprises vendant en ligne \u00e0 des particuliers non assujettis en Europe, au-del\u00e0 10 000\u20ac de ventes, c\u2019est la TVA du pays de destination qui s\u2019applique.<\/p>\n\n\n\n<p>Depuis le 1er juillet 2021, pour <a href=\"https:\/\/ipaidthat.io\/mag\/fiscalite\/la-tva-expliquee-par-un-expert-comptable-3\/#Comment_afficher_la_partie_TVA_sur_iPaidThat\" target=\"_blank\" rel=\"noreferrer noopener\">d\u00e9clarer cette TVA<\/a>, les entreprises doivent s\u2019adresser au guichet unique (OSS) du pays o\u00f9 est bas\u00e9e l\u2019entreprise.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>\u00c7a y est, vous \u00eates vous aussi devenu expert ! Peut-\u00eatre pas certifi\u00e9&#8230;mais expert quand m\u00eame<\/strong>\ud83e\udd73<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=banniere&amp;utm_content=banniere\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2022\/03\/banniere_mag_blog_fiscalite.png\" alt=\"\" class=\"wp-image-9433\"\/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Les cas sp\u00e9cifiques de TVA Une fois n\u2019est pas coutume&#8230; Voici donc le dernier volume de notre s\u00e9rie \u201c La TVA expliqu\u00e9e par un expert-comptable \u201d\ud83c\udf89. Ici, nous allons voir les 10 cas sp\u00e9cifiques o\u00f9 les r\u00e8gles de TVA changent radicalement du principe de base ! Apr\u00e8s cela, vous aussi serez un v\u00e9ritable expert !&nbsp; [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,7],"tags":[],"class_list":["post-8416","post","type-post","status-publish","format-standard","hentry","category-featured","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>S\u00c9RIE : La TVA expliqu\u00e9e par un expert-comptable #4<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez avec l&#039;aide d&#039;un expert-comptable toutes les r\u00e9ponses \u00e0 vos questions sur les exceptions de TVA. 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