{"id":14328,"date":"2022-03-01T10:00:00","date_gmt":"2022-03-01T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2022\/03\/01\/du-nouveau-pour-la-declaration-de-tva-en-cas-dimportation\/"},"modified":"2022-04-15T12:02:14","modified_gmt":"2022-04-15T10:02:14","slug":"du-nouveau-pour-la-declaration-de-tva-en-cas-dimportation","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/03\/01\/du-nouveau-pour-la-declaration-de-tva-en-cas-dimportation\/","title":{"rendered":"Du nouveau pour la d\u00e9claration de TVA en cas d\u2019importation"},"content":{"rendered":"<p>Depuis le 1<sup>er<\/sup>\u00a0janvier\u00a02022, la gestion et le recouvrement de la TVA \u00e0 l\u2019importation ont \u00e9t\u00e9 transf\u00e9r\u00e9s des douanes vers l\u2019administration fiscale. La d\u00e9claration et le paiement de la TVA \u00e0 l\u2019importation doivent donc d\u00e9sormais \u00eatre effectu\u00e9s avec la d\u00e9claration de TVA\u00a0CA3. En pratique, ce changement implique pour les entreprises concern\u00e9es de collecter et de d\u00e9duire simultan\u00e9ment la TVA \u00e0 l\u2019importation, sans avance de tr\u00e9sorerie, autrement dit de proc\u00e9der \u00e0 une \u00ab\u00a0autoliquidation\u00a0\u00bb.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter :<\/span> cette nouvelle modalit\u00e9 d\u00e9clarative est obligatoire pour toutes les entreprises qui disposent d\u2019un num\u00e9ro d\u2019identification \u00e0 la TVA en France. Ainsi, m\u00eame les entreprises plac\u00e9es sous le r\u00e9gime simplifi\u00e9 d\u2019imposition\u00a0(RSI) en mati\u00e8re de TVA doivent d\u00e9poser une CA3 (mensuelle ou trimestrielle) lorsqu\u2019elles proc\u00e8dent \u00e0 des importations (au lieu d\u2019une\u00a0CA12). Pour continuer \u00e0 r\u00e9aliser de telles op\u00e9rations, elles ne peuvent donc plus b\u00e9n\u00e9ficier du RSI et doivent obligatoirement passer sous un r\u00e9gime normal d\u2019imposition.<\/p>\n<p>Du coup, la d\u00e9claration de TVA\u00a0CA3 a \u00e9t\u00e9 remani\u00e9e afin d\u2019int\u00e9grer les op\u00e9rations relatives aux importations. Notamment, la d\u00e9claration en ligne est dor\u00e9navant pr\u00e9-remplie du montant de la TVA \u00e0 l\u2019importation collect\u00e9e, \u00e0 partir des \u00e9l\u00e9ments pr\u00e9alablement d\u00e9clar\u00e9s aux douanes. Ce pr\u00e9-remplissage, dont les entreprises doivent v\u00e9rifier l\u2019exactitude et corriger le montant si n\u00e9cessaire, est effectif \u00e0 compter du\u00a014 du mois suivant le mois (ou le trimestre) de l\u2019importation.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Attention :<\/span> la date limite de d\u00e9p\u00f4t de la CA3 a \u00e9t\u00e9 fix\u00e9e au\u00a024 de chaque mois (ou trimestre) pour l\u2019ensemble des importateurs.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.impots.gouv.fr\/portail\/actualite\/tva-limportation-les-changements-au-1er-janvier-2022\" class=\"target-blank\"><br \/>\n               www.impots.gouv.fr<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1\u00a0janvier\u00a02022, la gestion et le recouvrement de la TVA \u00e0 l\u2019importation ont \u00e9t\u00e9 transf\u00e9r\u00e9s des douanes vers l\u2019administration fiscale. La d\u00e9claration de TVA\u00a0CA3 a donc \u00e9t\u00e9 remani\u00e9e afin d\u2019int\u00e9grer les op\u00e9rations relatives aux importations.<\/p>\n","protected":false},"author":5,"featured_media":14329,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-14328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14328"}],"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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=14328"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14328\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/14329"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=14328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=14328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=14328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}