{"id":11729,"date":"2025-03-12T00:00:00","date_gmt":"2025-03-11T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-a-limportation-du-nouveau-pour-loutre-mer\/"},"modified":"2025-03-12T00:00:00","modified_gmt":"2025-03-11T23:00:00","slug":"tva-a-limportation-du-nouveau-pour-loutre-mer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-a-limportation-du-nouveau-pour-loutre-mer\/","title":{"rendered":"TVA \u00e0 l\u2019importation\u202f: du nouveau pour l\u2019Outre-mer"},"content":{"rendered":"<p>Certaines importations de mati\u00e8res premi\u00e8res et de produits en Guadeloupe, Martinique et \u00e0 La R\u00e9union sont exon\u00e9r\u00e9es de TVA. La loi de finances pour 2025 pr\u00e9voit la possibilit\u00e9, jusqu\u2019au 31 d\u00e9cembre 2027, que la liste des produits exon\u00e9r\u00e9s puisse \u00eatre diff\u00e9rente en Guadeloupe et en Martinique, d\u2019une part, et \u00e0 La R\u00e9union, d\u2019autre part. Une possibilit\u00e9 qui vient d\u2019\u00eatre concr\u00e9tis\u00e9e\u2026<\/p>\n<h2>Outre-mer et TVA \u00e0 l\u2019importation\u202f: des pr\u00e9cisions concernant les exon\u00e9rations<\/h2>\n<p>Pour rappel, certaines importations de mati\u00e8res premi\u00e8res et de produits dans les d\u00e9partements de la Guadeloupe, de la Martinique et de la R\u00e9union sont exon\u00e9r\u00e9es de TVA.<\/p>\n<p>La liste des mati\u00e8res premi\u00e8res et produits concern\u00e9s est fix\u00e9e par arr\u00eat\u00e9s conjoints du ministre de l\u2019\u00c9conomie et des Finances et du ministre charg\u00e9 des d\u00e9partements d&#8217;outre-mer (sont vis\u00e9s les mat\u00e9riaux de construction, engrais et outillages industriels et agricoles et les mat\u00e9riels d&#8217;\u00e9quipement destin\u00e9s \u00e0 l&#8217;industrie h\u00f4teli\u00e8re et touristique).<\/p>\n<p>La loi de finances pour 2025 pr\u00e9voit la possibilit\u00e9, jusqu\u2019au 31 d\u00e9cembre 2027, que la liste fix\u00e9e par arr\u00eat\u00e9s puisse \u00eatre diff\u00e9rente en Guadeloupe et en Martinique, d\u2019une part, et \u00e0 La R\u00e9union, d\u2019autre part.<\/p>\n<p>Un r\u00e9cent arr\u00eat\u00e9 vient justement \u00e9tendre l&#8217;exon\u00e9ration de TVA \u00e0 une liste de biens consid\u00e9r\u00e9s comme de premi\u00e8re n\u00e9cessit\u00e9 en Martinique et en Guadeloupe. Cette liste est disponible <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051261302\" rel=\"noopener\" target=\"_blank\">ici<\/a>.<\/p>\n<p>Par ailleurs, il supprime dans ces deux collectivit\u00e9s l\u2019exon\u00e9ration de TVA sur des biens \u00e0 plus forte valeur ajout\u00e9e compte tenu des sp\u00e9cificit\u00e9s du march\u00e9 unique antillais.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051261302\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 27 f\u00e9vrier 2025 modifiant la liste des produits repris \u00e0 l&#8217;article 50 duodecies de l&#8217;annexe IV au code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tva-a-l-importation-du-nouveau-pour-l-outre-mer\" target=\"_blank\">TVA \u00e0 l\u2019importation : du nouveau pour l\u2019Outre-mer <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_tvaimportationsoutremer.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certaines importations de mati\u00e8res premi\u00e8res et de produits en Guadeloupe, Martinique et \u00e0 La R\u00e9union sont exon\u00e9r\u00e9es de TVA. La loi de finances pour 2025 pr\u00e9voit la possibilit\u00e9, jusqu\u2019au 31 d\u00e9cembre 2027, que la liste des produits exon\u00e9r\u00e9s puisse \u00eatre diff\u00e9rente en Guadeloupe et en Martinique, d\u2019une part, et \u00e0 La R\u00e9union, d\u2019autre part. Une possibilit\u00e9 qui vient d\u2019\u00eatre concr\u00e9tis\u00e9e\u2026<\/p>\n","protected":false},"author":0,"featured_media":11730,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11729","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>TVA \u00e0 l\u2019importation\u202f: du nouveau pour l\u2019Outre-mer - 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\/tva-a-limportation-du-nouveau-pour-loutre-mer\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA \u00e0 l\u2019importation\u202f: du nouveau pour l\u2019Outre-mer - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Certaines importations de mati\u00e8res premi\u00e8res et de produits en Guadeloupe, Martinique et \u00e0 La R\u00e9union sont exon\u00e9r\u00e9es de TVA. 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