{"id":6034,"date":"2022-06-13T05:48:00","date_gmt":"2022-06-13T03:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/facturation-electronique-et-groupe-tva-la-faq-est-mise-a-jour\/"},"modified":"2022-06-13T05:48:00","modified_gmt":"2022-06-13T03:48:00","slug":"facturation-electronique-et-groupe-tva-la-faq-est-mise-a-jour","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/facturation-electronique-et-groupe-tva-la-faq-est-mise-a-jour\/","title":{"rendered":"Facturation \u00e9lectronique et groupe TVA : la FAQ est mise \u00e0 jour"},"content":{"rendered":"<p >Pour accompagner les entreprises dans le cadre de leurs futures obligations en mati\u00e8re de facturation \u00e9lectronique, l\u2019administration fiscale publie une foire aux questions (FAQ) qu\u2019elle actualise r\u00e9guli\u00e8rement. Quelles sont ses derni\u00e8res nouveaut\u00e9s ?<\/p>\n<div>\n<h2> Facturation \u00e9lectronique : point d\u2019\u00e9tape au 31 mai 2022<\/h2>\n<p>Pour rappel, les entreprises fran\u00e7aises soumises \u00e0 la TVA vont progressivement devoir se soumettre \u00e0 une obligation de facturation \u00e9lectronique et\/ou \u00e0 une obligation de transmission de leurs donn\u00e9es de facturation \u00e0 l\u2019administration fiscale (appel\u00e9e \u00ab e-reporting \u00bb).<\/p>\n<p>Dans ce cadre, l\u2019administration a mis en ligne une foire aux questions (FAQ) \u00e0 destination des entreprises, qu\u2019elle met \u00e0 jour r\u00e9guli\u00e8rement.<\/p>\n<p>Dans sa derni\u00e8re version, la FAQ \u00e9claircit divers points parmi lesquels :<\/p>\n<ul>\n<li>les obligations de facturation \u00e9lectronique ou de e-reporting auxquelles sont tenues les associations en fonction de leur profil (\u00e0 but non-lucratif, gestion d\u00e9sint\u00e9ress\u00e9e, etc.) et de leurs clients ;<\/li>\n<li>le r\u00f4le des plateformes de d\u00e9mat\u00e9rialisation partenaires, dont la mission sera de transmettre les factures \u00e9lectroniques et certaines donn\u00e9es de facturation \u00e0 l\u2019administration fiscale ;<\/li>\n<li>les modalit\u00e9s d\u2019application des obligations de facturation \u00e9lectronique et de e-reporting pour les groupes de TVA.<\/li>\n<\/ul>\n<ul>\n<li><strong> Focus sur les groupes de TVA<\/strong><\/li>\n<\/ul>\n<p>Pour rappel, la loi de Finances pour 2021 a cr\u00e9\u00e9 un r\u00e9gime de groupe au regard de la TVA.<\/p>\n<p>Celui-ci pr\u00e9voit la facult\u00e9 de constitution d\u2019un \u00ab groupe TVA \u00bb, appel\u00e9 \u00ab assujetti unique \u00bb, entre les entreprises et groupements, ind\u00e9pendants entre eux d\u2019un point de vue juridique mais \u00e9troitement li\u00e9s sur les plans financiers, \u00e9conomiques et organisationnels.<\/p>\n<p>Concr\u00e8tement, les membres de l\u2019assujetti unique d\u00e9signent parmi eux un repr\u00e9sentant qui s\u2019engage \u00e0 accomplir toute formalit\u00e9 en mati\u00e8re de TVA et, en cas d\u2019op\u00e9rations imposables, \u00e0 acquitter la taxe en son nom, ainsi qu\u2019\u00e0 obtenir le remboursement de cr\u00e9dit de TVA, le cas \u00e9ch\u00e9ant.<\/p>\n<p>Dans le cadre de l\u2019obligation de facturation \u00e9lectronique, l\u2019administration fiscale pr\u00e9cise notamment que les membres d\u2019un assujetti unique perdent leur qualit\u00e9 d\u2019assujetti en leur nom propre et n\u2019ont plus d\u2019obligations d\u00e9claratives en mati\u00e8re de TVA.<\/p>\n<p>Toutefois, ils continuent cependant \u00e0 \u00e9mettre et recevoir des factures au nom de l\u2019assujetti unique auquel ils appartiennent, et utiliseront \u00e0 cette fin le portail public de facturation ou les plateformes partenaires.<\/p>\n<p>Pour plus de d\u00e9tails, cliquez <a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/290_facturation_electronique\/faq_fe_v31052022.pdf\" target=\"_blank\" rel=\"noopener\">ici<\/a>.<\/p>\n<p>Source : Foire aux question \u2013 Facturation \u00e9lectronique<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/facturation-electronique-et-groupe-tva-la-faq-est-mise-a-jour\" rel=\"nofollow noopener\" target=\"_blank\">Facturation \u00e9lectronique et groupe TVA : la FAQ est mise \u00e0 jour<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/tva5.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour accompagner les entreprises dans le cadre de leurs futures obligations en mati\u00e8re de facturation \u00e9lectronique, l\u2019administration fiscale publie une foire aux questions (FAQ) qu\u2019elle actualise r\u00e9guli\u00e8rement. Quelles sont ses derni\u00e8res nouveaut\u00e9s ?<\/p>\n","protected":false},"author":0,"featured_media":6035,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6034","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>Facturation \u00e9lectronique et groupe TVA : la FAQ est mise \u00e0 jour - 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\/facturation-electronique-et-groupe-tva-la-faq-est-mise-a-jour\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Facturation \u00e9lectronique et groupe TVA : la FAQ est mise \u00e0 jour - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour accompagner les entreprises dans le cadre de leurs futures obligations en mati\u00e8re de facturation \u00e9lectronique, l\u2019administration fiscale publie une foire aux questions (FAQ) qu\u2019elle actualise r\u00e9guli\u00e8rement. 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