{"id":10720,"date":"2024-09-05T00:00:00","date_gmt":"2024-09-04T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/designation-dun-representant-fiscal-un-modele-de-lettre-mis-a-jour\/"},"modified":"2024-09-05T00:00:00","modified_gmt":"2024-09-04T22:00:00","slug":"designation-dun-representant-fiscal-un-modele-de-lettre-mis-a-jour","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/designation-dun-representant-fiscal-un-modele-de-lettre-mis-a-jour\/","title":{"rendered":"D\u00e9signation d\u2019un repr\u00e9sentant fiscal : un mod\u00e8le de lettre mis \u00e0 jour !"},"content":{"rendered":"<p>Certaines entreprises \u00e9trang\u00e8res non \u00e9tablies dans l\u2019Union Europ\u00e9enne sont redevables de la TVA en France ou doivent accomplir certaines obligations d\u00e9claratives en France. Dans ce cadre, elles sont tenues de d\u00e9signer par \u00e9crit un repr\u00e9sentant fiscal en France. Le mod\u00e8le de lettre de d\u00e9signation vient d\u2019\u00eatre actualis\u00e9. Focus.<\/p>\n<h2>D\u00e9signation d\u2019un repr\u00e9sentant fiscal\u202f: un nouveau mod\u00e8le de lettre<\/h2>\n<p>Pour m\u00e9moire, lorsqu\u2019une entreprise \u00e9trang\u00e8re non \u00e9tablie dans l\u2019Union europ\u00e9enne est redevable de la TVA fran\u00e7aise ou doit accomplir certaines obligations d\u00e9claratives en France, elle doit d\u00e9signer en France un repr\u00e9sentant fiscal qui s\u2019engage \u00e0 remplir les formalit\u00e9s qui lui incombent et, le cas \u00e9ch\u00e9ant, \u00e0 acquitter la taxe.<\/p>\n<p>En revanche, les entreprises ressortissantes d\u2019un \u00c9tat non-membre de l\u2019Union europ\u00e9enne ayant conclu avec la France une convention d\u2019assistance au recouvrement des conventions fiscales ne sont pas soumises \u00e0 cette obligation. \u202f<\/p>\n<p>Notez que le repr\u00e9sentant fiscal doit \u00eatre assujetti \u00e0 la TVA en France. Plus pr\u00e9cis\u00e9ment, il doit \u00eatre connu des services des imp\u00f4ts fran\u00e7ais et souscrire r\u00e9guli\u00e8rement des d\u00e9clarations de TVA.<\/p>\n<p>Dans la pratique, les entreprises soumises \u00e0 cette obligation de d\u00e9signation choisissent le plus souvent une de leurs filiales. Pour autant, il peut \u00e9galement s\u2019agir d\u2019un client ou encore d\u2019un fournisseur. La d\u00e9signation du repr\u00e9sentant fiscal s\u2019effectue par \u00e9crit.<\/p>\n<p>L\u2019administration fiscale vient de mettre \u00e0 jour le mod\u00e8le de lettre de d\u00e9signation disponible <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2853-PGP.html\/identifiant=BOI-LETTRE-000082-20240807\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14394-PGP.html\/ACTU-2024-00185\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 7 ao\u00fbt 2024\u202f: \u00ab\u202fTVA &#8211; Actualisation du mod\u00e8le de lettre de d\u00e9signation d&#8217;un repr\u00e9sentant fiscal en mati\u00e8re de taxe sur la valeur ajout\u00e9e (CGI, art. 289 A)\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/designation-d-un-representant-fiscal-un-modele-de-lettre-mis-a-jour\" target=\"_blank\" rel=\"noopener\">D\u00e9signation d\u2019un repr\u00e9sentant fiscal : le mod\u00e8le de lettre fait sa rentr\u00e9e\u202f!<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_lettredesignationfiscale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certaines entreprises \u00e9trang\u00e8res non \u00e9tablies dans l\u2019Union Europ\u00e9enne sont redevables de la TVA en France ou doivent accomplir certaines obligations d\u00e9claratives en France. Dans ce cadre, elles sont tenues de d\u00e9signer par \u00e9crit un repr\u00e9sentant fiscal en France. Le mod\u00e8le de lettre de d\u00e9signation vient d\u2019\u00eatre actualis\u00e9. Focus.<\/p>\n","protected":false},"author":0,"featured_media":10721,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9signation d\u2019un repr\u00e9sentant fiscal : un mod\u00e8le de lettre mis \u00e0 jour ! - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/actualites\/designation-dun-representant-fiscal-un-modele-de-lettre-mis-a-jour\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9signation d\u2019un repr\u00e9sentant fiscal : un mod\u00e8le de lettre mis \u00e0 jour ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Certaines entreprises \u00e9trang\u00e8res non \u00e9tablies dans l\u2019Union Europ\u00e9enne sont redevables de la TVA en France ou doivent accomplir certaines obligations d\u00e9claratives en France. 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