{"id":11186,"date":"2024-12-02T00:00:00","date_gmt":"2024-12-01T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/intrants-agricole-et-alimentation-animale-quel-taux-de-tva\/"},"modified":"2024-12-02T00:00:00","modified_gmt":"2024-12-01T23:00:00","slug":"intrants-agricole-et-alimentation-animale-quel-taux-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/intrants-agricole-et-alimentation-animale-quel-taux-de-tva\/","title":{"rendered":"Intrants agricole et alimentation animale\u202f: quel taux de TVA\u202f?"},"content":{"rendered":"<p>Si vous vendez des produits destin\u00e9s \u00e0 l\u2019alimentation animale, des mati\u00e8res fertilisantes ou des supports de culture d\u2019origine organique agricole dispens\u00e9s d\u2019autorisation de mise sur le march\u00e9, quel taux de TVA faut-il appliquer ? R\u00e9ponses\u2026<\/p>\n<h2>TVA et produits destin\u00e9s \u00e0 l\u2019alimentation animale<\/h2>\n<p>Le taux r\u00e9duit de 5,5 % de la taxe sur la valeur ajout\u00e9e (TVA) s\u2019applique\u202faux denr\u00e9es alimentaires destin\u00e9es \u00e0 la consommation des animaux producteurs de denr\u00e9es alimentaires elles-m\u00eames destin\u00e9es \u00e0 la consommation humaine.<\/p>\n<p>Par animal producteur de denr\u00e9es alimentaires, il faut comprendre tout animal nourri, \u00e9lev\u00e9 ou d\u00e9tenu pour la production de denr\u00e9es alimentaires destin\u00e9es \u00e0 la consommation humaine, et ce, quelle que soit leur utilisation effective.<\/p>\n<p>Les animaux ainsi concern\u00e9s sont notamment\u202f:<\/p>\n<ul>\n<li>le b\u00e9tail\u202f;<\/li>\n<li>les animaux de basse-cour\u202f;<\/li>\n<li>les poissons d\u2019\u00e9levage destin\u00e9s \u00e0 la consommation humaine\u202f;<\/li>\n<li>les escargots\u202f;<\/li>\n<li>les abeilles\u202f;<\/li>\n<li>le gibier d\u2019\u00e9levage\u202f;<\/li>\n<li>les cailles.<\/li>\n<\/ul>\n<p>Dans ce cadre, la TVA au taux de 5,5 %, s\u2019applique aux produits suivants\u202f:<\/p>\n<ul>\n<li>les mati\u00e8res premi\u00e8res et les aliments compos\u00e9s ;<\/li>\n<li>les additifs et les pr\u00e9m\u00e9langes.<\/li>\n<\/ul>\n<p>Notez que restent soumis \u00e0 la TVA au taux normal de 20 % les m\u00e9dicaments v\u00e9t\u00e9rinaires, les aliments m\u00e9dicamenteux et les produits interm\u00e9diaires.<\/p>\n<p>C\u2019est \u00e9galement le cas pour les denr\u00e9es destin\u00e9es \u00e0 l\u2019alimentation des autres animaux qui rel\u00e8vent \u00e9galement du taux normal de TVA. Cela concerne notamment\u202f:<\/p>\n<ul>\n<li>les animaux de compagnie (chiens, chats, lapins familiers comme les lapins nains, etc.)\u202f;<\/li>\n<li>les animaux d\u2019agr\u00e9ment (poissons d\u2019aquarium, poules naines, etc.)\u202f;<\/li>\n<li>les animaux d\u2019exp\u00e9rimentation\u202f;<\/li>\n<li>les animaux \u00e0 fourrure\u202f;<\/li>\n<li>les animaux de cirque, m\u00eame lorsque la consommation de leur viande est possible.<\/li>\n<\/ul>\n<p>Pour les ventes de produits alimentaires destin\u00e9s \u00e0 la consommation animale intervenues avant le 30 septembre 2024, dans le cas d\u2019une mauvaise application du taux de TVA, une tol\u00e9rance administrative permet \u00e0 l\u2019acheteur et au vendeur de renoncer, d\u2019un commun accord, \u00e0 \u00e9mettre une facture rectificative sans que l\u2019administration puisse remettre en cause cette d\u00e9cision.<\/p>\n<p>TVA et mati\u00e8res fertilisantes et supports de culture d\u2019origine organique agricole dispens\u00e9s de l\u2019autorisation de mise sur le march\u00e9<\/p>\n<p>Certains \u00e9l\u00e9ments de la production agricole peuvent relever du taux r\u00e9duit de 5,5 % de la TVA. C\u2019est le cas des produits d\u2019origine agricole, de la p\u00eache, de la pisciculture ou de l\u2019aviculture.<\/p>\n<p>En revanche, rel\u00e8vent du taux r\u00e9duit de 10 % de la TVA, les engrais et amendements calcaires, ainsi que les mati\u00e8res fertilisantes et supports de culture d\u2019origine organique agricole autoris\u00e9s \u00e0 la vente sur le march\u00e9, les produits phytopharmaceutiques utilisables en agriculture biologique et les produits biocides.<\/p>\n<p>Les autres intrants agricoles rel\u00e8vent du taux normal.<\/p>\n<p>Notez que s\u2019agissant des ventes de l\u2019un de ces produits intervenues avant le 30 septembre 2024, la m\u00eame tol\u00e9rance administrative que celle pr\u00e9vue pour les produits alimentaires \u00e0 destination des animaux est admise en cas d\u2019erreur d\u2019application du taux de TVA.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14440-PGP.html\/ACTU-2024-00205\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip-Imp\u00f4ts du 20 novembre 2024\u202f: \u00ab\u202fTVA &#8211; Pr\u00e9cisions sur les modalit\u00e9s d&#8217;application des taux r\u00e9duits de TVA aux mati\u00e8res fertilisantes et supports de culture d\u2019origine organique agricole dispens\u00e9s d\u2019autorisation de mise sur le march\u00e9 et aux produits destin\u00e9s \u00e0 l&#8217;alimentation animale (CGI, art. 278 bis ; CGI, art. 278-0 bis)\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/intrants-agricole-et-alimentation-animale-quel-taux-de-tva\" target=\"_blank\" rel=\"noopener\">Intrants agricoles et alimentation animale : quel taux de TVA\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_tvaalimentationanimale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si vous vendez des produits destin\u00e9s \u00e0 l\u2019alimentation animale, des mati\u00e8res fertilisantes ou des supports de culture d\u2019origine organique agricole dispens\u00e9s d\u2019autorisation de mise sur le march\u00e9, quel taux de TVA faut-il appliquer ? R\u00e9ponses\u2026<\/p>\n","protected":false},"author":0,"featured_media":11187,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11186","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>Intrants agricole et alimentation animale\u202f: quel taux de TVA\u202f? - 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\/intrants-agricole-et-alimentation-animale-quel-taux-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Intrants agricole et alimentation animale\u202f: quel taux de TVA\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si vous vendez des produits destin\u00e9s \u00e0 l\u2019alimentation animale, des mati\u00e8res fertilisantes ou des supports de culture d\u2019origine organique agricole dispens\u00e9s d\u2019autorisation de mise sur le march\u00e9, quel taux de TVA faut-il appliquer ? 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