{"id":6004,"date":"2022-06-08T05:48:00","date_gmt":"2022-06-08T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-et-ventes-a-distance-besoin-de-regulariser-votre-situation\/"},"modified":"2022-06-08T05:48:00","modified_gmt":"2022-06-08T03:48:00","slug":"tva-et-ventes-a-distance-besoin-de-regulariser-votre-situation","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-et-ventes-a-distance-besoin-de-regulariser-votre-situation\/","title":{"rendered":"TVA et ventes \u00e0 distance : besoin de r\u00e9gulariser votre situation ?"},"content":{"rendered":"<p >L\u2019administration fiscale propose \u00e0 certains op\u00e9rateurs de ventes \u00e0 distance de r\u00e9gulariser leur situation au regard de la TVA avant septembre 2022. Dans quel contexte exactement ?<\/p>\n<div>\n<h2> TVA et ventes \u00e0 distance : suivez le guide !<\/h2>\n<p>Pour m\u00e9moire, la r\u00e8glementation TVA pr\u00e9voit que toute vente d\u2019un bien meuble corporel exp\u00e9di\u00e9 par le vendeur ou transport\u00e9 pour son compte dans un Etat membre de l\u2019Union europ\u00e9enne (UE) vers un autre Etat membre constitue une \u00ab vente \u00e0 distance \u00bb, d\u00e8s lors que le destinataire du bien est un consommateur.<\/p>\n<p>Les \u00ab ventes \u00e0 distance \u00bb ainsi d\u00e9finies ob\u00e9issent \u00e0 une r\u00e8glementation sp\u00e9cifique en mati\u00e8re de TVA, dont la teneur a r\u00e9cemment \u00e9volu\u00e9.<\/p>\n<p>Jusqu\u2019au 30 juin 2021, les ventes \u00e0 distance \u00e9taient soumises \u00e0 la TVA dans le pays de destination du bien d\u00e8s lors que le montant des ventes annuelles r\u00e9alis\u00e9es par le vendeur atteignait un certain seuil, librement d\u00e9fini par chaque Etat membre de l\u2019UE.<\/p>\n<p>Il existait donc diff\u00e9rents seuils selon les pays, dont la valeur oscillait entre 35 000 \u20ac et 100 000 \u20ac.<\/p>\n<p>Depuis le 1er juillet 2021, le seuil de ventes \u00e0 distance a \u00e9t\u00e9 harmonis\u00e9 \u00e0 10 000 \u20ac dans tous les pays de l\u2019UE : au-del\u00e0 de celui-ci, l\u2019op\u00e9rateur de ventes \u00e0 distance doit donc d\u00e9clarer et payer la TVA dans l\u2019Etat membre de destination du bien.<\/p>\n<p>Dans le cadre de la mise en place de cette nouvelle r\u00e8glementation, l\u2019administration fiscale a constat\u00e9 qu\u2019au titre de la p\u00e9riode ant\u00e9rieure au 1er juillet 2021, certains op\u00e9rateurs de ventes \u00e0 distance non situ\u00e9s en France avaient, \u00e0 tort, soumis \u00e0 la TVA des ventes \u00e0 distance dans le pays de d\u00e9part des biens, et non en France, qui \u00e9tait pourtant leur pays de destination.<\/p>\n<p>Pour leur \u00e9viter tout contr\u00f4le fiscal ult\u00e9rieur et l\u2019application d\u2019\u00e9ventuelles sanctions, elle propose \u00e0 ces op\u00e9rateurs de r\u00e9gulariser leur situation par la voie d\u2019une d\u00e9claration rectificative \u00e0 d\u00e9poser avant le 30 septembre 2022 aupr\u00e8s des services fiscaux fran\u00e7ais.<\/p>\n<p>Les modalit\u00e9s de cette r\u00e9gularisation sont d\u00e9taill\u00e9es <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/3_activite_internationale\/fiche-a-destination-des-entreprises.pdf\" target=\"_blank\" rel=\"noopener\">ici<\/a>.<\/p>\n<p>Notez que sont exclus de ce dispositif les op\u00e9rateurs faisant d\u2019ores et d\u00e9j\u00e0 l\u2019objet d\u2019un contr\u00f4le fiscal engag\u00e9 par l\u2019administration.<\/p>\n<p>Source : Actualit\u00e9 et fiche pratique du site impots.gouv.fr<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tva-et-ventes-a-distance-besoin-de-regulariser-votre-situation\" target=\"_blank\" rel=\"noopener\">TVA et ventes \u00e0 distance : besoin de r\u00e9gulariser votre situation ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/tva.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale propose \u00e0 certains op\u00e9rateurs de ventes \u00e0 distance de r\u00e9gulariser leur situation au regard de la TVA avant septembre 2022. Dans quel contexte exactement ?<\/p>\n","protected":false},"author":0,"featured_media":4235,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6004","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 et ventes \u00e0 distance : besoin de r\u00e9gulariser votre situation ? - 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-et-ventes-a-distance-besoin-de-regulariser-votre-situation\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA et ventes \u00e0 distance : besoin de r\u00e9gulariser votre situation ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale propose \u00e0 certains op\u00e9rateurs de ventes \u00e0 distance de r\u00e9gulariser leur situation au regard de la TVA avant septembre 2022. 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