{"id":2156,"date":"2022-12-21T09:20:06","date_gmt":"2022-12-21T09:20:06","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=2156"},"modified":"2022-12-21T10:26:06","modified_gmt":"2022-12-21T10:26:06","slug":"la-tva-sur-les-denrees-alimentaires","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/la-tva-sur-les-denrees-alimentaires\/","title":{"rendered":"La TVA sur les denr\u00e9es alimentaires"},"content":{"rendered":"

La loi de finances pour 2022 a pr\u00e9vu la simplification des taux de TVA applicables sur les denr\u00e9es alimentaires. Nous allons d\u00e9taill\u00e9s ci-dessous ce que pr\u00e9voit la loi.<\/span><\/p><\/div><\/div>

1) Application du taux de 5.5%<\/span><\/h2>

Le taux de 5.5% est d\u00e9sormais applicable \u00e0 l\u2019ensemble des denr\u00e9es alimentaires destin\u00e9es \u00e0 l\u2019alimentation humaine, aux produits assimil\u00e9s (destin\u00e9s \u00e0 compl\u00e9ter ou remplacer ces produits) ainsi qu\u2019aux produits normalement destin\u00e9s \u00e0 entrer dans la fabrication de ces denr\u00e9es alimentaires \u00e0 destination de l\u2019homme.<\/span><\/p>

Par cons\u00e9quent, le taux de TVA s\u2019applique d\u00e9sormais aux produits tout au long de la chaine de production alimentaire ce qui n\u2019\u00e9tait pas le cas auparavant.<\/span><\/p>

Il demeure toutefois des exceptions \u00e0 cette r\u00e8gle :<\/span><\/p>

  •    Certaines denr\u00e9es tels que confiseries, chocolat, margarines, caviar et boissons alcooliques sont exclus <\/span><\/li>
  •    Les ventes \u00e0 emporter ou \u00e0 livrer en vue d\u2019une consommation imm\u00e9diate soumis au taux de 10% <\/span><\/li>
  •    Il en est de m\u00eame pour les services de restauration soumis \u00e9galement au taux de 10% <\/span><\/li>
  •    Les M\u00e9dicaments sont quant \u00e0 eux soumis \u00e0 un taux particulier<\/span><\/li><\/ul><\/div><\/div>

    2) Application du taux de 10%<\/span><\/h2>

    Le taux de 10% est d\u00e9sormais applicable : <\/span><\/p>

    •     Aux denr\u00e9es alimentaires destin\u00e9es \u00e0 l\u2019alimentation animale, aux produits assimil\u00e9s (destin\u00e9s \u00e0 compl\u00e9ter ou remplacer ces produits) ainsi qu\u2019aux produits normalement destin\u00e9s \u00e0 entrer dans la fabrication de ces denr\u00e9es alimentaires \u00e0 destination de l\u2019animal.<\/span><\/li>
    •     Aux produits destin\u00e9s \u00e0 la production agricole : il s\u2019agit notamment des produits d\u2019origine agricole n\u2019ayant subi aucune transformation ; les produits de la p\u00eache, de la pisciculture ou de l\u2019aviculture n\u2019ayant subi aucune transformation ; les poulains vivants.<\/span><\/li><\/ul>

      Il est important de noter que le changement ult\u00e9rieur de destination des produits ne remet pas en cause, lors d\u2019une utilisation diff\u00e9rente par la suite, le taux de base appliqu\u00e9.<\/b><\/h4><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>
      <\/div><\/div><\/div><\/div><\/div><\/div><\/div>

      3) Mise en \u0153uvre pratique de la r\u00e9forme<\/span><\/h2>

      Facturation \u00e0 un taux erron\u00e9 depuis le 1er janvier 2022 :<\/span> l\u2019administration fiscale fran\u00e7aise permet aux entreprises d\u2019\u00e9tablir des factures rectificatives lorsqu\u2019un taux de TVA a \u00e9t\u00e9 appliqu\u00e9 incorrectement.<\/span><\/p>

      Toutefois les parties n\u2019ont pas l\u2019obligation de correction, il s\u2019agit uniquement d\u2019une option. <\/span><\/p>

      Il est important de prendre en consid\u00e9ration le fait qu\u2019une consultation publique du 29 juin 2022 au 15 septembre 2022 inclus a \u00e9t\u00e9 mise en place pour permettre aux personnes int\u00e9ress\u00e9es d'adresser leurs remarques \u00e9ventuelles \u00e0 l'administration.<\/span><\/p>

      Les conclusions de cette consultation publique sont donc \u00e0 suivre !<\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"

      La loi de finances pour 2022 a pr\u00e9vu la simplification des taux de TVA applicables sur les denr\u00e9es alimentaires. Nous allons d\u00e9taill\u00e9s ci-dessous ce que pr\u00e9voit la loi.1) Application du taux de 5.5%Le taux de 5.5% est d\u00e9sormais applicable \u00e0 l\u2019ensemble des denr\u00e9es alimentaires destin\u00e9es \u00e0 l\u2019alimentation humaine, aux produits assimil\u00e9s (destin\u00e9s \u00e0 compl\u00e9ter ou […]<\/p>\n","protected":false},"author":6,"featured_media":2158,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-2156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva"],"yoast_head":"\nLa TVA sur les denr\u00e9es alimentaires - AFC Repr\u00e9sentation Fiscale<\/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:\/\/representant-fiscal.com\/fr\/la-tva-sur-les-denrees-alimentaires\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La TVA sur les denr\u00e9es alimentaires - AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2022 a pr\u00e9vu la simplification des taux de TVA applicables sur les denr\u00e9es alimentaires. Nous allons d\u00e9taill\u00e9s ci-dessous ce que pr\u00e9voit la loi.1) Application du taux de 5.5%Le taux de 5.5% est d\u00e9sormais applicable \u00e0 l\u2019ensemble des denr\u00e9es alimentaires destin\u00e9es \u00e0 l\u2019alimentation humaine, aux produits assimil\u00e9s (destin\u00e9s \u00e0 compl\u00e9ter ou […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/representant-fiscal.com\/fr\/la-tva-sur-les-denrees-alimentaires\/\" \/>\n<meta property=\"og:site_name\" content=\"AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-21T09:20:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-21T10:26:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/TVA-sur-les-denrees-alimentaires.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"400\" \/>\n\t<meta property=\"og:image:height\" content=\"203\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AFC REPRESENTATION FISCALE\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"AFC REPRESENTATION FISCALE\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/la-tva-sur-les-denrees-alimentaires\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/la-tva-sur-les-denrees-alimentaires\\\/\"},\"author\":{\"name\":\"AFC REPRESENTATION FISCALE\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#\\\/schema\\\/person\\\/b2053eae423b3987338cd66e62934000\"},\"headline\":\"La TVA sur les denr\u00e9es alimentaires\",\"datePublished\":\"2022-12-21T09:20:06+00:00\",\"dateModified\":\"2022-12-21T10:26:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/la-tva-sur-les-denrees-alimentaires\\\/\"},\"wordCount\":428,\"image\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/la-tva-sur-les-denrees-alimentaires\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/representant-fiscal.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/TVA-sur-les-denrees-alimentaires.jpg\",\"articleSection\":[\"TVA\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/la-tva-sur-les-denrees-alimentaires\\\/\",\"url\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/la-tva-sur-les-denrees-alimentaires\\\/\",\"name\":\"La TVA sur les denr\u00e9es alimentaires - 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