{"id":12222,"date":"2025-06-17T00:00:00","date_gmt":"2025-06-16T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-a-limportation-encore-du-nouveau-pour-loutre-mer\/"},"modified":"2025-06-17T00:00:00","modified_gmt":"2025-06-16T22:00:00","slug":"tva-a-limportation-encore-du-nouveau-pour-loutre-mer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-a-limportation-encore-du-nouveau-pour-loutre-mer\/","title":{"rendered":"TVA \u00e0 l\u2019importation : encore du nouveau pour l\u2019Outre-mer"},"content":{"rendered":"<p>Certaines importations de mati\u00e8res premi\u00e8res et de produits en Guadeloupe, en 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 s\u2019est concr\u00e9tis\u00e9e avec la publication d\u2019une liste qui vient d\u2019\u00eatre mise \u00e0 jour\u2026<\/p>\n<h2>Outre-mer et TVA \u00e0 l\u2019importation\u202f: mise \u00e0 jour des exon\u00e9rations<\/h2>\n<p>Pour rappel, certaines importations de mati\u00e8res premi\u00e8res et de produits dans les d\u00e9partements de la Guadeloupe et 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 notamment vis\u00e9s les mati\u00e8res premi\u00e8res, les mat\u00e9riaux de construction, les 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 arr\u00eat\u00e9 a justement \u00e9tendu 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\" target=\"_blank\">ici<\/a>.<\/p>\n<p>Suite \u00e0 cette publication, une mise \u00e0 jour de la liste vient d\u2019\u00eatre effectu\u00e9e avec :<\/p>\n<ul>\n<li>l\u2019ajout des tomates pr\u00e9par\u00e9es ou conserv\u00e9es autrement qu&#8217;au vinaigre ou \u00e0 l&#8217;acide ac\u00e9tique d&#8217;une teneur en poids de mati\u00e8re s\u00e8che sup\u00e9rieure \u00e0 20 % mais inf\u00e9rieure ou \u00e9gale \u00e0 34 %, en emballages imm\u00e9diats d&#8217;un contenu net n&#8217;exc\u00e9dant pas 1 kg ;<\/li>\n<li>le retrait des tomates, enti\u00e8res ou en morceaux, pr\u00e9par\u00e9es ou conserv\u00e9es autrement qu&#8217;au vinaigre ou \u00e0 l&#8217;acide ac\u00e9tique (\u00e0 l&#8217;exclusion des tomates pel\u00e9es).<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051685141\" target=\"_blank\">Arr\u00eat\u00e9 du 15 mai 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-encore-du-nouveau-pour-l-outre-mer\" target=\"_blank\">TVA \u00e0 l\u2019importation : encore 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_TVAoutremer.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certaines importations de mati\u00e8res premi\u00e8res et de produits en Guadeloupe, en 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 s\u2019est concr\u00e9tis\u00e9e avec la publication d\u2019une liste qui vient d\u2019\u00eatre mise \u00e0 jour\u2026<\/p>\n","protected":false},"author":0,"featured_media":12223,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12222","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 : encore 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-encore-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 : encore 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, en 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. 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