{"id":2176,"date":"2022-12-21T11:43:23","date_gmt":"2022-12-21T11:43:23","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=2176"},"modified":"2023-01-17T17:30:21","modified_gmt":"2023-01-17T17:30:21","slug":"autoliquidation-de-la-tva","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/autoliquidation-de-la-tva\/","title":{"rendered":"Autoliquidation de la TVA : un m\u00e9canisme parfois oubli\u00e9"},"content":{"rendered":"

L\u2019autoliquidation de la TVA est un syst\u00e8me courant dans les op\u00e9rations internationales. Toutefois, il convient de rappeler que ce m\u00e9canisme est \u00e9galement applicable pour des op\u00e9rations franco-fran\u00e7aises particuli\u00e8res.<\/span><\/p><\/div><\/div>

D\u00e9finition de l\u2019autoliquidation de la TVA :<\/span><\/h2>

Ce m\u00e9canisme consiste \u00e0 inverser le redevable de la TVA. Ainsi, ce n\u2019est pas au vendeur de soumettre l\u2019op\u00e9ration \u00e0 la TVA et de la collecter, mais \u00e0 l\u2019acheteur du bien ou de la prestation. La TVA aff\u00e9rente \u00e0 ces op\u00e9rations est donc  acquitt\u00e9e par le preneur. L\u2019op\u00e9ration est alors dans la plupart des cas neutre en termes d\u2019impact sur le b\u00e9n\u00e9fice et sur la tr\u00e9sorerie. En fait, il ne s\u2019agit que d\u2019un simple jeu d\u2019\u00e9criture comptable.<\/span><\/span><\/p><\/div><\/div>

Les hypoth\u00e8ses d\u2019autoliquidation de la TVA pour des op\u00e9rations franco-fran\u00e7aises<\/span><\/h2>

La l\u00e9gislation applique le dispositif d\u2019autoliquidation dans 3 types d\u2019op\u00e9rations quand le preneur et le vendeur sont \u00e9tablis en France : <\/span><\/p>

1 - Livraisons et prestations de fa\u00e7on portant sur des d\u00e9chets neufs d\u2019industrie et des mati\u00e8res de r\u00e9cup\u00e9ration (article 283-2 sexies du CGI).<\/span><\/p>

Champ d\u2019application :<\/strong> Le m\u00e9canisme d\u2019autoliquidation s\u2019applique \u00e0 toutes les livraisons et prestations portant sur des d\u00e9chets neufs d\u2019industrie et des mati\u00e8res de r\u00e9cup\u00e9ration \u00e0 destination d\u2019un client identifi\u00e9 \u00e0 la TVA en France.<\/span><\/p>

2 - Travaux de construction relatifs \u00e0 un bien immobilier effectu\u00e9s par une entreprise sous-traitante pour le compte d\u2019un preneur assujetti (article 283-2 nonies du CGI).<\/span><\/p>

Champ d\u2019application :<\/strong> Le dispositif d\u2019autoliquidation s\u2019applique aux travaux de construction, y compris ceux de r\u00e9paration, de nettoyage, d\u2019entretien, de transformation et de d\u00e9molition effectu\u00e9s en relation avec un bien immobilier par une entreprise sous-traitante au sens de la loi n\u00b075-1334 du 31 d\u00e9cembre 1975 relative \u00e0 la sous-traitance pour le compte d\u2019un preneur assujetti.<\/span><\/p>

3 - Services de communications \u00e9lectroniques \u00e0 destination d\u2019un preneur identifi\u00e9 \u00e0 la TVA en France (article 283-2 octies du CGI).<\/span><\/p>

Champ d\u2019application :<\/strong> L\u2019autoliquidation s\u2019applique : <\/span><\/p>

\u2022 aux services de t\u00e9l\u00e9vision, radio, m\u00e9dias audiovisuels \u00e0 la demande mis \u00e0 disposition par voie \u00e9lectronique <\/span><\/p>

\u2022 aux prestations de diffusion ou de transport des services de communication audiovisuelle <\/span><\/p>

\u2022 aux locations de mat\u00e9riels (\u00e9quipements t\u00e9l\u00e9phoniques, etc.)<\/span><\/p>

\u2022 aux services universels de renseignements t\u00e9l\u00e9phoniques.<\/span><\/p><\/div><\/div>

Autoliquidation : les conditions d\u2019application<\/span><\/h2>

Pour que l\u2019autoliquidation s\u2019applique, le prestataire doit \u00eatre \u00e9tabli en France et l\u2019acqu\u00e9reur doit y disposer d\u2019un num\u00e9ro individuel d\u2019identification \u00e0 la TVA fran\u00e7ais. <\/span><\/p>

De plus, la mention \u00ab Autoliquidation \u00bb doit obligatoirement appara\u00eetre sur les factures. Pour plus de clart\u00e9, il est recommand\u00e9 d\u2019ajouter la mention \u00ab Autoliquidation de la TVA par le preneur \u00bb avec la mention de l\u2019article du Code G\u00e9n\u00e9ral des Imp\u00f4ts fran\u00e7ais.<\/span><\/p>

Source : Article 283 du Code G\u00e9n\u00e9ral des Imp\u00f4ts<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

L\u2019autoliquidation de la TVA est un syst\u00e8me courant dans les op\u00e9rations internationales. Toutefois, il convient de rappeler que ce m\u00e9canisme est \u00e9galement applicable pour des op\u00e9rations franco-fran\u00e7aises particuli\u00e8res.D\u00e9finition de l\u2019autoliquidation de la TVA :Ce m\u00e9canisme consiste \u00e0 inverser le redevable de la TVA. Ainsi, ce n\u2019est pas au vendeur de soumettre l\u2019op\u00e9ration \u00e0 la TVA […]<\/p>\n","protected":false},"author":6,"featured_media":2177,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-2176","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva"],"yoast_head":"\nAutoliquidation de la TVA : un m\u00e9canisme parfois oubli\u00e9 - AFC Repr\u00e9sentation Fiscale<\/title>\n<meta name=\"description\" content=\"Autoliquidation de TVA : un m\u00e9canisme aussi applicable aux op\u00e9rations franco-fran\u00e7aises. 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