{"id":6439,"date":"2022-09-02T05:50:00","date_gmt":"2022-09-02T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/facturation-electronique-et-bon-cadeau-la-faq-est-mise-a-jour\/"},"modified":"2022-09-02T05:50:00","modified_gmt":"2022-09-02T03:50:00","slug":"facturation-electronique-et-bon-cadeau-la-faq-est-mise-a-jour","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/facturation-electronique-et-bon-cadeau-la-faq-est-mise-a-jour\/","title":{"rendered":"Facturation \u00e9lectronique et bon cadeau : la FAQ est mise \u00e0 jour !"},"content":{"rendered":"<p >L\u2019administration fiscale vient de clarifier le r\u00e9gime applicable aux bons cadeaux au regard des obligations (\u00e0 venir) en mati\u00e8re de facturation \u00e9lectronique et de transmission des donn\u00e9es de transaction des entreprises. Que faut-il retenir ?<\/p>\n<div>\n<h2> Bons cadeaux et facturation \u00e9lectronique : faisons le point !<\/h2>\n<p>Pour m\u00e9moire, il est pr\u00e9vu, \u00e0 compter du 1er juillet 2024, la mise en place progressive d\u2019un dispositif de facturation \u00e9lectronique hybride, comprenant l\u2019obligation, pour certaines entreprises assujetties \u00e0 la TVA :<\/p>\n<ul>\n<li>de facturer leurs clients par voie \u00e9lectronique ;<\/li>\n<li>de transmettre, \u00e0 l\u2019administration fiscale, certaines de leurs donn\u00e9es de transaction (dispositif appel\u00e9 \u00ab e-reporting \u00bb).<\/li>\n<\/ul>\n<p>Pour pr\u00e9parer la r\u00e9forme \u00e0 venir, l\u2019administration fiscale a mis en ligne une foire aux questions (FAQ) qu\u2019elle met \u00e0 jour r\u00e9guli\u00e8rement.<\/p>\n<p>Au 1er ao\u00fbt 2022, celle-ci s\u2019est justement enrichie de diverses pr\u00e9cisions, dont certaines sont relatives aux bons cadeaux \u00e9mis ou vendus par les entreprises, ou encore re\u00e7us en paiement par celles-ci.<\/p>\n<ul>\n<li><strong> Concernant la vente ou l\u2019\u00e9mission de bons cadeaux <\/strong><\/li>\n<\/ul>\n<p>Sur ce point, l\u2019administration fiscale op\u00e8re une distinction entre la vente :<\/p>\n<ul>\n<li>de bon \u00e0 usage unique (BUU), par principe soumise \u00e0 la TVA, qui devra donc faire l\u2019objet, selon les situations, d\u2019une obligation de facturation \u00e9lectronique (si le bon est vendu \u00e0 un assujetti \u00e0 la TVA) ou de \u00ab e-reporting \u00bb (s\u2019il est vendu \u00e0 des particuliers) ;<\/li>\n<li>de bon \u00e0 usage multiple (BUM), qui n\u2019est pas soumise \u00e0 la TVA et qui n\u2019est donc pas concern\u00e9e par les obligations de facturation \u00e9lectronique et de e-reporting.<\/li>\n<\/ul>\n<ul>\n<li><strong> Concernant le paiement par bons cadeaux <\/strong><\/li>\n<\/ul>\n<p>A ce sujet, l\u2019administration fiscale r\u00e9pond \u00e9galement d\u2019une mani\u00e8re diff\u00e9rente selon :<\/p>\n<ul>\n<li>la nature du bon concern\u00e9 (bon \u00e0 usage unique ou bon \u00e0 usage multiple) ;<\/li>\n<li>le r\u00e9gime de TVA applicable \u00e0 l\u2019op\u00e9ration examin\u00e9e.<\/li>\n<\/ul>\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_v01082022_vf.pdf\" target=\"_blank\" rel=\"noopener\">ici<\/a>.<\/p>\n<p>Source : FAQ \u2013 Facturation \u00e9lectronique \u2013 Mise \u00e0 jour du 1er ao\u00fbt 2022<\/p>\n<p><a title=\"WebLex - Facturation \u00e9lectronique et bon cadeau : la FAQ est mise \u00e0 jour !\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/facturation-electronique-et-bon-cadeau-la-faq-est-mise-a-jour\" target=\"_blank\" rel=\"noopener\">Facturation \u00e9lectronique et bon cadeau : 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\/factuelec3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale vient de clarifier le r\u00e9gime applicable aux bons cadeaux au regard des obligations (\u00e0 venir) en mati\u00e8re de facturation \u00e9lectronique et de transmission des donn\u00e9es de transaction des entreprises. Que faut-il retenir ?<\/p>\n","protected":false},"author":0,"featured_media":6440,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6439","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 bon cadeau : 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-bon-cadeau-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 bon cadeau : la FAQ est mise \u00e0 jour ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale vient de clarifier le r\u00e9gime applicable aux bons cadeaux au regard des obligations (\u00e0 venir) en mati\u00e8re de facturation \u00e9lectronique et de transmission des donn\u00e9es de transaction des entreprises. 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