{"id":7123,"date":"2022-12-06T05:46:00","date_gmt":"2022-12-06T04:46:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/groupe-tva-que-devez-vous-declarer\/"},"modified":"2022-12-06T05:46:00","modified_gmt":"2022-12-06T04:46:00","slug":"groupe-tva-que-devez-vous-declarer","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/groupe-tva-que-devez-vous-declarer\/","title":{"rendered":"Groupe TVA : que devez-vous d\u00e9clarer ?"},"content":{"rendered":"<p >Le r\u00e9gime de groupe au regard de la TVA (ce que l\u2019on appelle l\u2019\u00ab assujetti unique \u00bb ou le \u00ab groupe TVA \u00bb) devenant pleinement effectif \u00e0 partir de janvier 2023, des pr\u00e9cisions ont \u00e9t\u00e9 apport\u00e9es, notamment concernant les d\u00e9clarations relatives aux op\u00e9rations r\u00e9alis\u00e9es entre membres d\u2019un m\u00eame groupe. Faisons le point !<\/p>\n<div>\n<h2> Groupe TVA : quid des \u00ab op\u00e9rations internes \u00bb au groupe ?<\/h2>\n<p>Pour m\u00e9moire, les personnes assujetties \u00e0 la TVA ayant le si\u00e8ge de leur activit\u00e9 \u00e9conomique en France et qui sont \u00e9troitement li\u00e9es entre elles sur les plans financier, \u00e9conomique et organisationnel peuvent constituer un \u00ab groupe TVA \u00bb (aussi appel\u00e9 \u00ab assujetti unique \u00bb), tout en restant juridiquement ind\u00e9pendantes.<\/p>\n<p>Les membres de ce \u00ab groupe TVA \u00bb d\u00e9signent, parmi eux, un repr\u00e9sentant charg\u00e9 des obligations d\u00e9claratives en mati\u00e8re de TVA, d\u2019acquitter la taxe en son nom et d\u2019obtenir, le cas \u00e9ch\u00e9ant, le remboursement d\u2019un cr\u00e9dit de TVA.<\/p>\n<p>Sachez qu\u2019\u00e0 compter du 1er janvier 2023, l\u2019assujetti unique devra communiquer \u00e0 l\u2019administration, par l\u2019interm\u00e9diaire de son repr\u00e9sentant, pour chaque membre constitu\u00e9 en secteur distinct d\u2019activit\u00e9, sur un formulaire annexe \u00e0 la d\u00e9claration de TVA :<\/p>\n<ul>\n<li>les informations relatives aux activit\u00e9s imposables \u00e0 la TVA ;<\/li>\n<li>le montant total du chiffre d\u2019affaires correspondant aux livraisons de biens et aux prestations de services r\u00e9alis\u00e9es par le membre concern\u00e9 au b\u00e9n\u00e9fice d\u2019autres membres du groupe TVA (dites \u00ab op\u00e9rations internes \u00bb) et qui auraient \u00e9t\u00e9 imposables \u00e0 la TVA en l\u2019absence d\u2019assujetti unique.<\/li>\n<\/ul>\n<p>Notez que ce formulaire doit \u00eatre transmis tous les mois, selon les m\u00eames modalit\u00e9s que la d\u00e9claration de TVA.<\/p>\n<p>Source : Arr\u00eat\u00e9 du 22 septembre 2022 relatif aux obligations d\u00e9claratives des assujettis uniques pour les op\u00e9rations r\u00e9alis\u00e9es par leurs membres<\/p>\n<p><a title=\"WebLex - Groupe TVA : que devez-vous d\u00e9clarer ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/groupe-tva-que-devez-vous-declarer\" rel=\"nofollow noopener\" target=\"_blank\">Groupe TVA : que devez-vous d\u00e9clarer ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/assujettiunique3.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime de groupe au regard de la TVA (ce que l\u2019on appelle l\u2019\u00ab assujetti unique \u00bb ou le \u00ab groupe TVA \u00bb) devenant pleinement effectif \u00e0 partir de janvier 2023, des pr\u00e9cisions ont \u00e9t\u00e9 apport\u00e9es, notamment concernant les d\u00e9clarations relatives aux op\u00e9rations r\u00e9alis\u00e9es entre membres d\u2019un m\u00eame groupe. Faisons le point !<\/p>\n","protected":false},"author":0,"featured_media":7124,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7123","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 : que devez-vous d\u00e9clarer ? - 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-que-devez-vous-declarer\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Groupe TVA : que devez-vous d\u00e9clarer ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e9gime de groupe au regard de la TVA (ce que l\u2019on appelle l\u2019\u00ab assujetti unique \u00bb ou le \u00ab groupe TVA \u00bb) devenant pleinement effectif \u00e0 partir de janvier 2023, des pr\u00e9cisions ont \u00e9t\u00e9 apport\u00e9es, notamment concernant les d\u00e9clarations relatives aux op\u00e9rations r\u00e9alis\u00e9es entre membres d\u2019un m\u00eame groupe. 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