{"id":6021,"date":"2022-06-10T05:50:00","date_gmt":"2022-06-10T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/taxe-sur-les-plateformes-web-quand-la-payer\/"},"modified":"2022-06-10T05:50:00","modified_gmt":"2022-06-10T03:50:00","slug":"taxe-sur-les-plateformes-web-quand-la-payer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/taxe-sur-les-plateformes-web-quand-la-payer\/","title":{"rendered":"Taxe sur les plateformes Web : quand la payer ?"},"content":{"rendered":"<p >Des pr\u00e9cisions concernant les modalit\u00e9s de d\u00e9claration et de paiement de la taxe sur les plateformes Web \u00e9taient attendues. Elles viennent justement d\u2019\u00eatre publi\u00e9es\u2026 Quand et comment allez-vous devoir payer cette taxe ?<\/p>\n<div>\n<h2> D\u00e9claration et paiement de la taxe sur les plateformes Web : une fois par an !<\/h2>\n<p>La taxe sur les exploitants de plateformes de mise en relation par voie \u00e9lectronique dans le but de fournir certaines prestations de transport, dite \u00ab taxe sur les plateformes Web \u00bb, est destin\u00e9e \u00e0 financer la nouvelle Autorit\u00e9 des relations sociales des plateformes d\u2019emploi (ARPE).<\/p>\n<p>Elle doit \u00eatre d\u00e9clar\u00e9e et liquid\u00e9e :<\/p>\n<ul>\n<li>sur l\u2019annexe \u00e0 la d\u00e9claration de TVA (formulaire CA3) pour les professionnels redevables de la TVA au titre du r\u00e9gime r\u00e9el normal d\u2019imposition, d\u00e9pos\u00e9e au titre du mois de mars ou du 1er trimestre de l\u2019ann\u00e9e suivant celle au cours de laquelle la taxe est devenue exigible ;<\/li>\n<li>sur l\u2019annexe \u00e0 la d\u00e9claration de TVA (formulaire CA12) pour les professionnels redevables de la TVA au titre du r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition, d\u00e9pos\u00e9e en m\u00eame temps que la d\u00e9claration annuelle au titre de l\u2019exercice au cours duquel la taxe est devenue exigible ;<\/li>\n<li>sur l\u2019annexe \u00e0 la d\u00e9claration de TVA (formulaire CA3), d\u00e9pos\u00e9e aupr\u00e8s du service de recouvrement dont rel\u00e8ve le si\u00e8ge ou le principal \u00e9tablissement du professionnel dans tous les autres cas, au plus tard le 25 avril de l\u2019ann\u00e9e suivant celle au cours de laquelle la taxe est devenue exigible.<\/li>\n<\/ul>\n<p>La taxe doit \u00eatre pay\u00e9e, par voie d\u00e9mat\u00e9rialis\u00e9e, lors du d\u00e9p\u00f4t de la d\u00e9claration.<\/p>\n<p>Exceptionnellement, la taxe due au titre de l\u2019ann\u00e9e 2021 doit \u00eatre d\u00e9clar\u00e9e et pay\u00e9e :<\/p>\n<ul>\n<li>en m\u00eame temps que la d\u00e9claration de CA3 d\u00e9pos\u00e9e au titre du mois de juin 2022 ou du 2nd trimestre de l\u2019ann\u00e9e 2022, pour les professionnels redevables de la TVA au titre du r\u00e9gime r\u00e9el normal d\u2019imposition ;<\/li>\n<li>au plus tard le 25 juillet 2022 dans tous les autres cas.<\/li>\n<\/ul>\n<p>Sources :<\/p>\n<ul>\n<li>D\u00e9cret n\u00b0 2022-851 du 3 juin 2022 pr\u00e9cisant les modalit\u00e9s de d\u00e9claration, de liquidation et de paiement de la taxe sur les exploitants de plateformes de mise en relation par voie \u00e9lectronique en vue de fournir certaines prestations de transport<\/li>\n<li>Arr\u00eat\u00e9 du 3 juin 2022 pr\u00e9cisant les dates de d\u00e9claration et de liquidation de la taxe sur les exploitants de plateformes de mise en relation par voie \u00e9lectronique en vue de fournir certaines prestations de transport<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/taxe-sur-les-plateformes-web-quand-la-payer\" rel=\"nofollow noopener\" target=\"_blank\">Taxe sur les plateformes Web : quand la payer ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/plateformeVTC.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des pr\u00e9cisions concernant les modalit\u00e9s de d\u00e9claration et de paiement de la taxe sur les plateformes Web \u00e9taient attendues. Elles viennent justement d\u2019\u00eatre publi\u00e9es\u2026 Quand et comment allez-vous devoir payer cette taxe ?<\/p>\n","protected":false},"author":0,"featured_media":5417,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6021","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>Taxe sur les plateformes Web : quand la payer ? - 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\/taxe-sur-les-plateformes-web-quand-la-payer\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe sur les plateformes Web : quand la payer ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Des pr\u00e9cisions concernant les modalit\u00e9s de d\u00e9claration et de paiement de la taxe sur les plateformes Web \u00e9taient attendues. 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