{"id":528,"date":"2021-02-19T05:45:00","date_gmt":"2021-02-19T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/associations-et-si-vous-revendez-des-invendus-alimentaires\/"},"modified":"2021-04-05T03:00:48","modified_gmt":"2021-04-05T01:00:48","slug":"associations-et-si-vous-revendez-des-invendus-alimentaires","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/associations-et-si-vous-revendez-des-invendus-alimentaires\/","title":{"rendered":"Associations : et si vous revendez des invendus alimentaires ?"},"content":{"rendered":"<p >La revente, par une association, d\u2019invendus alimentaires transform\u00e9s ou conditionn\u00e9s, doit-elle \u00eatre soumise \u00e0 la TVA ? R\u00e9ponse\u2026<\/p>\n<div>\n<h2> Associations : une revente avec ou sans TVA ?<\/h2>\n<p>En principe, la revente des invendus alimentaires transform\u00e9s ou conditionn\u00e9s est soumise \u00e0 la TVA, d\u00e8s lors qu\u2019elle est effectu\u00e9e par une personne assujettie \u00e0 cette taxe.<\/p>\n<p>En revanche, lorsque ces op\u00e9rations de revente sont r\u00e9alis\u00e9es par une structure sans but lucratif qui pr\u00e9sente un caract\u00e8re social ou philanthropique, elles b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration de TVA, sous r\u00e9serve que les recettes encaiss\u00e9es en lien avec ces op\u00e9rations n\u2019aient pas exc\u00e9d\u00e9 72 000 \u20ac au cours de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente.<\/p>\n<p>Cette franchise sp\u00e9cifique est r\u00e9serv\u00e9e aux organismes sans but lucratif qui r\u00e9pondent aux crit\u00e8res suivants :<\/p>\n<ul>\n<li>leur gestion doit \u00eatre d\u00e9sint\u00e9ress\u00e9e ;<\/li>\n<li>leurs activit\u00e9s non lucratives doivent rester significativement pr\u00e9pond\u00e9rantes ;<\/li>\n<li>le montant des recettes encaiss\u00e9es au cours de l\u2019ann\u00e9e civile provenant des activit\u00e9s lucratives accessoires ne doit pas d\u00e9passer 72 000 \u20ac hors TVA.<\/li>\n<\/ul>\n<p>Notez que lorsque la limite de 72 000 \u20ac est atteinte en cours d\u2019ann\u00e9e, il est mis fin \u00e0 l\u2019exon\u00e9ration \u00e0 compter du 1er jour du mois suivant celui au cours duquel ce seuil a \u00e9t\u00e9 d\u00e9pass\u00e9.<\/p>\n<p><span style=\"text-decoration: underline;\">Source :<\/span> R\u00e9ponse minist\u00e9rielle Fiat du 16 f\u00e9vrier 2021, Assembl\u00e9e nationale, n\u00b033053<\/p>\n<p><a title=\"Associations : et si vous revendez des invendus alimentaires ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/associations-et-si-vous-revendez-des-invendus-alimentaires\" rel=\"nofollow noopener\" target=\"_blank\">Associations : et si vous revendez des invendus alimentaires ? <\/a>\u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/aliments.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La revente, par une association, d\u2019invendus alimentaires transform\u00e9s ou conditionn\u00e9s, doit-elle \u00eatre soumise \u00e0 la TVA ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":3640,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-528","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>Associations : et si vous revendez des invendus alimentaires ? - 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\/associations-et-si-vous-revendez-des-invendus-alimentaires\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Associations : et si vous revendez des invendus alimentaires ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La revente, par une association, d\u2019invendus alimentaires transform\u00e9s ou conditionn\u00e9s, doit-elle \u00eatre soumise \u00e0 la TVA ? 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