{"id":6380,"date":"2022-08-31T06:00:00","date_gmt":"2022-08-31T04:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/groupe-tva-les-modalites-de-deduction-et-de-facturation-de-la-taxe-sont-adaptees\/"},"modified":"2022-08-31T06:00:00","modified_gmt":"2022-08-31T04:00:00","slug":"groupe-tva-les-modalites-de-deduction-et-de-facturation-de-la-taxe-sont-adaptees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/groupe-tva-les-modalites-de-deduction-et-de-facturation-de-la-taxe-sont-adaptees\/","title":{"rendered":"Groupe TVA : les modalit\u00e9s de d\u00e9duction et de facturation de la taxe sont adapt\u00e9es"},"content":{"rendered":"<p >Pour donner corps \u00e0 la mise en place du nouveau dispositif de \u00ab groupe TVA \u00bb, de nouvelles mesures viennent adapter la r\u00e8glementation relative \u00e0 la d\u00e9duction de la taxe et \u00e0 sa facturation. Faisons le point sur le sujet !<\/p>\n<div>\n<h2> Groupe TVA : nouveau dispositif, nouvelles r\u00e8gles<\/h2>\n<p>Pour m\u00e9moire, il a \u00e9t\u00e9 cr\u00e9\u00e9, depuis le 1er janvier 2022, un r\u00e9gime de groupe au regard de la TVA, dont l\u2019application sera effective en 2023.<\/p>\n<p>L\u2019objectif de ce dispositif est de constituer un \u00ab groupe TVA \u00bb ou un \u00ab assujetti unique \u00bb entre :<\/p>\n<ul>\n<li>personnes assujetties \u00e0 la TVA qui ont en France le si\u00e8ge de leur activit\u00e9 \u00e9conomique (ou un \u00e9tablissement stable, ce qui inclut donc les entreprises \u00e9trang\u00e8res install\u00e9es en France) ;<\/li>\n<li>et qui, bien que juridiquement ind\u00e9pendantes, sont \u00e9troitement li\u00e9es entre elles sur les plans financier, \u00e9conomique et organisationnel.<\/li>\n<\/ul>\n<p>Le p\u00e9rim\u00e8tre du groupe, qui pourra \u00eatre fix\u00e9 librement, sera cr\u00e9\u00e9 sur option des membres au plus tard le 31 octobre de l\u2019ann\u00e9e qui pr\u00e9c\u00e8de son application.<\/p>\n<p>Concr\u00e8tement, il est pr\u00e9vu que l\u2019assujetti unique re\u00e7oive un num\u00e9ro individuel d\u2019identification \u00e0 la TVA et accomplisse seul toutes les obligations d\u00e9claratives et toutes les formalit\u00e9s relatives \u00e0 la TVA qui lui incombe, notamment en termes de paiement de la taxe.<\/p>\n<p>Dans ce cadre, de nouvelles dispositions visent \u00e0 adapter la r\u00e8glementation relative aux modalit\u00e9s de d\u00e9duction et de facturation de la TVA, notamment en ce qui concerne :<\/p>\n<ul>\n<li>la d\u00e9termination du quantum de la taxe d\u00e9ductible ;<\/li>\n<li>les obligations d\u00e9claratives et comptables pour l\u2019exercice du droit \u00e0 d\u00e9duction ;<\/li>\n<li>les r\u00e8gles de facturation applicables.<\/li>\n<\/ul>\n<p>A titre d\u2019exemple, il est pr\u00e9vu que l\u2019assujetti unique pourra appliquer un coefficient de taxation \u00ab forfaitaire \u00bb aux d\u00e9penses qu\u2019il supporte et qui sont utilis\u00e9es par plusieurs de ses membres, \u00e0 la fois pour effectuer des op\u00e9rations ouvrant droit \u00e0 d\u00e9duction de la TVA et des op\u00e9rations n&#8217;ouvrant pas droit \u00e0 d\u00e9duction (d\u00e9penses \u00ab mixtes \u00bb).<\/p>\n<p>L\u2019ensemble de ces dispositions sont consultables <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000046081100\" target=\"_blank\" rel=\"noopener\">ici<\/a>.<\/p>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : D\u00e9cret n\u00b0 2022-1033 du 20 juillet 2022 relatif aux modalit\u00e9s de d\u00e9duction de la taxe sur la valeur ajout\u00e9e et aux obligations de facturation des assujettis uniques<\/p>\n<p><a title=\"Groupe TVA : les modalit\u00e9s de d\u00e9duction et de facturation de la taxe sont adapt\u00e9es\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/groupe-tva-les-modalites-de-deduction-et-de-facturation-de-la-taxe-sont-adaptees\" rel=\"nofollow noopener\" target=\"_blank\">Groupe TVA : les modalit\u00e9s de d\u00e9duction et de facturation de la taxe sont adapt\u00e9es<\/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 donner corps \u00e0 la mise en place du nouveau dispositif de \u00ab groupe TVA \u00bb, de nouvelles mesures viennent adapter la r\u00e8glementation relative \u00e0 la d\u00e9duction de la taxe et \u00e0 sa facturation. Faisons le point sur le sujet !<\/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-6380","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>Groupe TVA : les modalit\u00e9s de d\u00e9duction et de facturation de la taxe sont adapt\u00e9es - 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\/groupe-tva-les-modalites-de-deduction-et-de-facturation-de-la-taxe-sont-adaptees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Groupe TVA : les modalit\u00e9s de d\u00e9duction et de facturation de la taxe sont adapt\u00e9es - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour donner corps \u00e0 la mise en place du nouveau dispositif de \u00ab groupe TVA \u00bb, de nouvelles mesures viennent adapter la r\u00e8glementation relative \u00e0 la d\u00e9duction de la taxe et \u00e0 sa facturation. 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