{"id":13286,"date":"2026-01-23T00:00:00","date_gmt":"2026-01-22T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/achat-revente-delectricite-precisions-concernant-lautoliquidation-de-la-tva\/"},"modified":"2026-01-23T00:00:00","modified_gmt":"2026-01-22T23:00:00","slug":"achat-revente-delectricite-precisions-concernant-lautoliquidation-de-la-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/achat-revente-delectricite-precisions-concernant-lautoliquidation-de-la-tva\/","title":{"rendered":"Achat-revente d\u2019\u00e9lectricit\u00e9 : pr\u00e9cisions concernant l\u2019autoliquidation de la TVA"},"content":{"rendered":"<p>Des pr\u00e9cisions viennent d&#8217;\u00eatre apport\u00e9es concernant l&#8217;application du dispositif d&#8217;autoliquidation de la TVA dans le cadre d&#8217;achat suivi de la revente d&#8217;\u00e9lectricit\u00e9 au moyen de stations de recharge pour v\u00e9hicules \u00e9lectriques. On fait le point.<\/p>\n<h2>Autoliquidation de la TVA : le cas de l\u2019achat-revente d\u2019\u00e9lectricit\u00e9&nbsp;<\/h2>\n<p>Certaines entreprises \u00e9tablies en France ach\u00e8tent, aupr\u00e8s d\u2019un fournisseur fran\u00e7ais, de l\u2019\u00e9lectricit\u00e9 en vue de la revendre au moyen de stations de recharge pour v\u00e9hicules \u00e9lectriques.<\/p>\n<p>Il peut arriver que ces entreprises utilisent une faible proportion de l\u2019\u00e9lectricit\u00e9 achet\u00e9e, non pas pour la revendre, mais pour la consommer afin d\u2019assurer le fonctionnement des stations de recharge (conversion en courant continu de l\u2019\u00e9lectricit\u00e9 destin\u00e9e \u00e0 la revente, par exemple).&nbsp;<\/p>\n<p>Cette situation a-t-elle une incidence sur l\u2019application du m\u00e9canisme d\u2019autoliquidation de la TVA ?&nbsp;<\/p>\n<p>Pour r\u00e9pondre \u00e0 cette question, l\u2019administration fiscale rappelle, tout d\u2019abord, que les acquisitions pr\u00e9alables \u00e0 la revente d\u2019\u00e9lectricit\u00e9 effectu\u00e9es par un assujetti \u00e9tabli en France sont imposables \u00e0 la TVA en France.&nbsp;<\/p>\n<p>En outre, lorsque le fournisseur d\u2019\u00e9lectricit\u00e9 est \u00e9tabli en France et que l\u2019acqu\u00e9reur y dispose d\u2019un num\u00e9ro d\u2019identification \u00e0 la TVA, la d\u00e9termination du redevable d\u00e9pend de l\u2019utilisation de l\u2019\u00e9nergie livr\u00e9e :&nbsp;<\/p>\n<ul>\n<li>lorsque l\u2019\u00e9lectricit\u00e9 est fournie afin d\u2019\u00eatre utilis\u00e9e comme source d\u2019\u00e9nergie, comme intrant ou comme moyen de production, le redevable de la TVA demeure le fournisseur, conform\u00e9ment aux r\u00e8gles de droit commun ;<\/li>\n<li>en revanche, lorsque l\u2019\u00e9lectricit\u00e9 est livr\u00e9e dans la perspective d\u2019une revente \u00e0 un assujetti identifi\u00e9 \u00e0 la TVA en France, le m\u00e9canisme de l\u2019autoliquidation s\u2019applique : la taxe est alors d\u00e9clar\u00e9e par l\u2019acqu\u00e9reur.&nbsp;<\/li>\n<\/ul>\n<p>Pour m\u00e9moire, le principe d\u2019autoliquidation repose sur une inversion du redevable de la TVA : la taxe n\u2019est pas collect\u00e9e par le vendeur, mais il appartient au client de la reverser directement au Tr\u00e9sor Public.&nbsp;<\/p>\n<p>Par ailleurs, le redevable de la TVA est l\u2019assujetti destinataire des livraisons lorsqu\u2019il s\u2019agit de livraisons de gaz et d\u2019\u00e9lectricit\u00e9 effectu\u00e9es \u00e0 destination d\u2019un assujetti-revendeur, c\u2019est-\u00e0-dire un assujetti dont l\u2019activit\u00e9 principale est l\u2019achat-revente de gaz ou d\u2019\u00e9lectricit\u00e9 et dont la propre consommation de ces produits est n\u00e9gligeable.&nbsp;<\/p>\n<p>Ainsi, lorsqu\u2019une partie de l\u2019\u00e9lectricit\u00e9 achet\u00e9e n\u2019est pas revendue, mais utilis\u00e9e pour assurer le processus de conversion de l\u2019\u00e9lectricit\u00e9, pour couvrir les pertes \u00e9lectriques inh\u00e9rentes au fonctionnement des stations de recharge et pour alimenter ces derni\u00e8res, cette consommation, strictement cantonn\u00e9e au fonctionnement technique des bornes qui permettent pr\u00e9cis\u00e9ment l\u2019activit\u00e9 d\u2019achat-revente d\u2019\u00e9lectricit\u00e9, b\u00e9n\u00e9ficie du m\u00e9canisme d\u2019autoliquidation.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14837-PGP.html\/ACTU-2025-00166\" target=\"_blank\">Rescrit Bofip du 14 janvier 2026 : \u00ab 14\/01\/2026 : TVA &#8211; Pr\u00e9cisions sur les modalit\u00e9s d\u2019application du dispositif d\u2019autoliquidation de la TVA pr\u00e9vu au 2 quinquies de l\u2019article 283 du CGI \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/achat-revente-d-electricite-precisions-concernant-l-autoliquidation-de-la-tva\" target=\"_blank\">Achat-revente d\u2019\u00e9lectricit\u00e9 : pr\u00e9cisions concernant l\u2019autoliquidation de la TVA<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_autoliquidationtva.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des pr\u00e9cisions viennent d&#8217;\u00eatre apport\u00e9es concernant l&#8217;application du dispositif d&#8217;autoliquidation de la TVA dans le cadre d&#8217;achat suivi de la revente d&#8217;\u00e9lectricit\u00e9 au moyen de stations de recharge pour v\u00e9hicules \u00e9lectriques. On fait le point.<\/p>\n","protected":false},"author":0,"featured_media":13287,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-13286","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>Achat-revente d\u2019\u00e9lectricit\u00e9 : pr\u00e9cisions concernant l\u2019autoliquidation de la TVA - 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\/achat-revente-delectricite-precisions-concernant-lautoliquidation-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Achat-revente d\u2019\u00e9lectricit\u00e9 : pr\u00e9cisions concernant l\u2019autoliquidation de la TVA - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Des pr\u00e9cisions viennent d&#039;\u00eatre apport\u00e9es concernant l&#039;application du dispositif d&#039;autoliquidation de la TVA dans le cadre d&#039;achat suivi de la revente d&#039;\u00e9lectricit\u00e9 au moyen de stations de recharge pour v\u00e9hicules \u00e9lectriques. 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