{"id":12503,"date":"2025-08-29T00:00:00","date_gmt":"2025-08-28T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-a-taux-reduit-meme-pour-les-volailles-dun-jour\/"},"modified":"2025-08-29T00:00:00","modified_gmt":"2025-08-28T22:00:00","slug":"tva-a-taux-reduit-meme-pour-les-volailles-dun-jour","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-a-taux-reduit-meme-pour-les-volailles-dun-jour\/","title":{"rendered":"TVA \u00e0 taux r\u00e9duit : m\u00eame pour les volailles \u00ab d\u2019un jour \u00bb ?"},"content":{"rendered":"<p>Dans le cadre de la vente de volailles, d\u00e8s lors que les animaux sont destin\u00e9s \u00e0 \u00eatre utilis\u00e9s dans la production agricole, le taux r\u00e9duit de TVA \u00e0 5,5 % s\u2019applique tout au long de la cha\u00eene de production. Mais qu\u2019en est-il pour les ventes \u00e0 des exploitants agricoles de volailles \u00ab d\u2019un jour \u00bb vaccin\u00e9es, d\u00e9griff\u00e9es ou \u00e9point\u00e9es, ainsi qu\u2019\u00e0 la fourniture de ces prestations de services ? R\u00e9ponse\u2026<\/p>\n<h2>Volailles d\u2019un jour : quel taux de TVA ?<\/h2>\n<p>Le taux r\u00e9duit de TVA \u00e0 5,5 % s\u2019applique aux produits d\u2019origine agricole, de la p\u00eache, de la pisciculture ou de l\u2019aviculture lorsqu\u2019ils sont normalement destin\u00e9s \u00e0 \u00eatre utilis\u00e9s dans la production agricole.<\/p>\n<p>Dans ce contexte, l\u2019administration fiscale pr\u00e9cise que les ventes \u00e0 un exploitant agricole de volailles \u00ab d\u2019un jour \u00bb rel\u00e8vent du taux r\u00e9duit de 5,5 % de TVA.<\/p>\n<p>Il est pr\u00e9cis\u00e9 qu\u2019est sans incidence le fait qu\u2019au moment de leur vente, ces animaux soient vaccin\u00e9s ou aient fait ant\u00e9rieurement l\u2019objet d\u2019une op\u00e9ration de d\u00e9griffage ou d\u2019\u00e9pointage du bec.<\/p>\n<p>En revanche, ces prestations de vaccination, de d\u00e9griffage ou d\u2019\u00e9pointage du bec ne b\u00e9n\u00e9ficient pas du taux r\u00e9duit de TVA. En effet, ces prestations ne conduisent pas \u00e0 la r\u00e9alisation d\u2019un bien nouveau, ce qui exclut, de facto, l\u2019application du taux r\u00e9duit de la TVA de 5,5 % \u00e0 ces op\u00e9rations qui doivent donc \u00eatre soumises \u00e0 la taxe au taux normal de 20 %.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14725-PGP.html\/ACTU-2025-00115\" target=\"_blank\">Rescrit Bofip du 13 ao\u00fbt 2025 : \u00ab TVA &#8211; Taux de TVA applicables aux volailles d\u2019un jour et aux prestations de services r\u00e9alis\u00e9es sur elles \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tva-a-taux-reduit-meme-pour-les-volailles-d-un-jour\" target=\"_blank\">TVA \u00e0 taux r\u00e9duit : m\u00eame pour les volailles \u00ab d\u2019un jour \u00bb ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_TVAvolailles.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de la vente de volailles, d\u00e8s lors que les animaux sont destin\u00e9s \u00e0 \u00eatre utilis\u00e9s dans la production agricole, le taux r\u00e9duit de TVA \u00e0 5,5 % s\u2019applique tout au long de la cha\u00eene de production. Mais qu\u2019en est-il pour les ventes \u00e0 des exploitants agricoles de volailles \u00ab d\u2019un jour \u00bb vaccin\u00e9es, d\u00e9griff\u00e9es ou \u00e9point\u00e9es, ainsi qu\u2019\u00e0 la fourniture de ces prestations de services ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12504,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12503","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 taux r\u00e9duit : m\u00eame pour les volailles \u00ab d\u2019un jour \u00bb ? - 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-taux-reduit-meme-pour-les-volailles-dun-jour\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA \u00e0 taux r\u00e9duit : m\u00eame pour les volailles \u00ab d\u2019un jour \u00bb ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de la vente de volailles, d\u00e8s lors que les animaux sont destin\u00e9s \u00e0 \u00eatre utilis\u00e9s dans la production agricole, le taux r\u00e9duit de TVA \u00e0 5,5 % s\u2019applique tout au long de la cha\u00eene de production. Mais qu\u2019en est-il pour les ventes \u00e0 des exploitants agricoles de volailles \u00ab d\u2019un jour \u00bb vaccin\u00e9es, d\u00e9griff\u00e9es ou \u00e9point\u00e9es, ainsi qu\u2019\u00e0 la fourniture de ces prestations de services ? 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