{"id":323,"date":"2021-03-24T05:45:00","date_gmt":"2021-03-24T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/facture-impayee-tva-a-recuperer\/"},"modified":"2021-03-28T03:00:13","modified_gmt":"2021-03-28T01:00:13","slug":"facture-impayee-tva-a-recuperer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/facture-impayee-tva-a-recuperer\/","title":{"rendered":"Facture impay\u00e9e = TVA \u00e0 r\u00e9cup\u00e9rer ?"},"content":{"rendered":"<p >Parce qu\u2019un client ne lui a pas pay\u00e9 sa facture \u00e0 la suite d\u2019une livraison de marchandise, une soci\u00e9t\u00e9 envisage de demander \u00e0 l\u2019administration fiscale \u00e0 r\u00e9cup\u00e9rer la TVA d\u00e9j\u00e0 revers\u00e9e pour cette op\u00e9ration. A-t-elle un d\u00e9lai \u00e0 respecter pour faire cette demande ?<\/p>\n<div>\n<h2> R\u00e9cup\u00e9rer la TVA correspondant \u00e0 une facture impay\u00e9e : quand ?<\/h2>\n<p>Actuellement, la plupart des entreprises d\u00e9clarent et payent leur TVA mensuellement (trimestriellement si le montant de TVA annuelle est inf\u00e9rieur \u00e0 4 000 \u20ac).<\/p>\n<p>Elles doivent donc, en principe, reverser \u00e0 l\u2019administration la TVA collect\u00e9e aupr\u00e8s de leurs clients :<\/p>\n<ul>\n<li>au moment de la livraison des biens ou des marchandises ;<\/li>\n<li>au moment de l\u2019encaissement du prix pour les prestations de services.<\/li>\n<\/ul>\n<p>Concr\u00e8tement, dans le cas d\u2019une vente de biens ou de marchandises, l\u2019entreprise doit reverser la TVA collect\u00e9e aupr\u00e8s de ses clients \u00e0 l\u2019administration fiscale avant m\u00eame d\u2019obtenir le paiement de sa facture.<\/p>\n<p>Mais que se passe-t-il si un client ne paie pas sa facture ? L\u2019entreprise est-elle autoris\u00e9e \u00e0 r\u00e9cup\u00e9rer la TVA d\u00e9j\u00e0 revers\u00e9e \u00e0 l\u2019administration fiscale ?<\/p>\n<p>La r\u00e9ponse est positive, d\u00e8s lors que les conditions suivantes sont respect\u00e9es :<\/p>\n<ul>\n<li>l\u2019entreprise doit faire \u00e9tat d\u2019une cr\u00e9ance devenue \u00ab d\u00e9finitivement irr\u00e9couvrable \u00bb ;<\/li>\n<li>elle doit justifier, aupr\u00e8s de l\u2019administration, de la rectification pr\u00e9alable de la facture initiale.<\/li>\n<\/ul>\n<p>Retenez que cette demande de r\u00e9cup\u00e9ration de la TVA doit \u00eatre faite au plus tard le 31 d\u00e9cembre de la 2de ann\u00e9e qui suit celle au cours de laquelle l\u2019entreprise a eu connaissance de la d\u00e9faillance de son client.<\/p>\n<p>C\u2019est pr\u00e9cis\u00e9ment ce que vient de rappeler le juge europ\u00e9en, dans une affaire opposant une soci\u00e9t\u00e9 \u00e0 l\u2019administration fiscale sur la question du point de d\u00e9part du d\u00e9lai pour demander \u00e0 r\u00e9cup\u00e9rer la TVA correspondant \u00e0 une cr\u00e9ance impay\u00e9e : pour lui, en effet, le d\u00e9lai commence \u00e0 courir non pas \u00e0 partir de la date de facturation, mais \u00e0 partir de la date \u00e0 laquelle la cr\u00e9ance est devenue d\u00e9finitivement irr\u00e9couvrable.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> Arr\u00eat de la Cour de justice de l\u2019Union europ\u00e9enne du 3 mars 2021, n\u00b0C-507\/20<\/p>\n<p><a title=\"Facture impay\u00e9e = TVA \u00e0 r\u00e9cup\u00e9rer ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/facture-impayee-tva-a-recuperer\" rel=\"nofollow noopener\" target=\"_blank\">Facture impay\u00e9e = TVA \u00e0 r\u00e9cup\u00e9rer ?<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/efacture.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Parce qu\u2019un client ne lui a pas pay\u00e9 sa facture \u00e0 la suite d\u2019une livraison de marchandise, une soci\u00e9t\u00e9 envisage de demander \u00e0 l\u2019administration fiscale \u00e0 r\u00e9cup\u00e9rer la TVA d\u00e9j\u00e0 revers\u00e9e pour cette op\u00e9ration. A-t-elle un d\u00e9lai \u00e0 respecter pour faire cette demande ?<\/p>\n","protected":false},"author":0,"featured_media":3227,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-323","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>Facture impay\u00e9e = TVA \u00e0 r\u00e9cup\u00e9rer ? - 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\/facture-impayee-tva-a-recuperer\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facture impay\u00e9e = TVA \u00e0 r\u00e9cup\u00e9rer ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Parce qu\u2019un client ne lui a pas pay\u00e9 sa facture \u00e0 la suite d\u2019une livraison de marchandise, une soci\u00e9t\u00e9 envisage de demander \u00e0 l\u2019administration fiscale \u00e0 r\u00e9cup\u00e9rer la TVA d\u00e9j\u00e0 revers\u00e9e pour cette op\u00e9ration. 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