{"id":13301,"date":"2021-09-13T21:22:41","date_gmt":"2021-09-13T19:22:41","guid":{"rendered":"http:\/\/www.bizouard.com\/?p=13301"},"modified":"2021-09-14T09:33:16","modified_gmt":"2021-09-14T07:33:16","slug":"bizouard-reforme-tva-commerce-electronique","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/09\/13\/bizouard-reforme-tva-commerce-electronique\/","title":{"rendered":"BIZOUARD – R\u00e9forme de la TVA e-commerce"},"content":{"rendered":"

R\u00e9forme de la TVA sur le commerce \u00e9lectronique<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n<\/div>

<\/div><\/div><\/div><\/div><\/div>

La Loi du 1er<\/sup> juillet 2021 sur le commerce \u00e9lectronique vient simplifier et harmoniser les r\u00e8gles de TVA pour les \u00e9changes de biens en B to C (de professionnel \u00e0 particulier, ou b\u00e9n\u00e9ficiaire de la franchise en base de TVA) au sein de l\u2019Union Europ\u00e9enne.<\/p>\n

Jusqu\u2019\u00e0 pr\u00e9sent, si le chiffre d\u2019affaires r\u00e9alis\u00e9 en e-commerce dans le pays concern\u00e9 n\u2019atteignait pas la somme de 35.000\u20ac ou 100.000\u20ac selon les Etats, les entreprises d\u00e9claraient la TVA dans le pays de d\u00e9part des biens.<\/p>\n

Dor\u00e9navant, ce seuil a \u00e9t\u00e9 diminu\u00e9 et fix\u00e9 \u00e0 la somme de 10\u00a0000\u00a0\u20ac. Au-del\u00e0, la TVA sera d\u00e9clar\u00e9e dans le pays dans lequel le bien sera consomm\u00e9. Par ailleurs, ce seuil s\u2019entend en tenant compte de l\u2019int\u00e9gralit\u00e9 des ventes \u00e0 distance r\u00e9alis\u00e9es dans l\u2019UE, et non plus \u00c9tat par \u00c9tat.<\/p>\n

Pour les soci\u00e9t\u00e9s qui ne souhaitent pas s\u2019immatriculer dans chaque pays, un \u00ab\u00a0guichet unique\u00a0\u00bb a \u00e9t\u00e9 constitu\u00e9 pour faciliter les d\u00e9marches.<\/p>\n

BIZOUARD<\/strong><\/p>\n

Expert-comptable – Commissaire aux comptes<\/p>\n<\/div>

<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"

R\u00e9forme de la TVA e-commerce : La Loi du 1er juillet 2021 sur le commerce \u00e9lectronique vient simplifier et harmoniser les r\u00e8gles de TVA pour les \u00e9changes de biens en B to C<\/p>\n","protected":false},"author":1,"featured_media":12473,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"D\u00e9couvrez nos nouveaux bureaux \u00e0 Claye-Souilly ! Quel plaisir pour nos collaborateurs que de travailler sur vos dossiers dans de telles conditions !","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[40],"tags":[32],"class_list":["post-13301","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion","tag-entrepreneurs"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=13301"}],"version-history":[{"count":2,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13301\/revisions"}],"predecessor-version":[{"id":13360,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13301\/revisions\/13360"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/12473"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=13301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=13301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=13301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}