{"id":7346,"date":"2023-01-19T05:45:00","date_gmt":"2023-01-19T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/agroalimentaire-quel-taux-de-tva-appliquer-aux-aromes\/"},"modified":"2023-01-19T05:45:00","modified_gmt":"2023-01-19T04:45:00","slug":"agroalimentaire-quel-taux-de-tva-appliquer-aux-aromes","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/agroalimentaire-quel-taux-de-tva-appliquer-aux-aromes\/","title":{"rendered":"Agroalimentaire : quel taux de TVA appliquer aux ar\u00f4mes ?"},"content":{"rendered":"<p >Quel est le taux de TVA applicable aux ar\u00f4mes utilis\u00e9s dans le secteur de l\u2019agroalimentaire ? 5,5 % ? 10 % ? 20 % ? R\u00e9ponse du Gouvernement&#8230;<\/p>\n<div>\n<h2>Ar\u00f4mes = taux r\u00e9duit de TVA \u00e0 5,5 % ?<\/h2>\n<p>Par principe, les ar\u00f4mes sont utilis\u00e9s, de mani\u00e8re g\u00e9n\u00e9rale et habituelle, dans la production de denr\u00e9es alimentaires destin\u00e9es \u00e0 la consommation humaine. Ils sont donc soumis \u00e0 la TVA au taux r\u00e9duit de 5,5 %.<\/p>\n<p>Notez toutefois que ce taux ne sera pas applicable d\u00e8s lors qu\u2019il est \u00e9tabli que les ar\u00f4mes sont vendus pour un autre usage :<\/p>\n<ul>\n<li>en raison de caract\u00e9ristiques intrins\u00e8ques les rendant impropres \u00e0 la consommation humaine ;<\/li>\n<li>ou en raison du contrat de vente lui-m\u00eame, qui pr\u00e9voit cet autre usage ;<\/li>\n<li>ou parce qu\u2019ils constituent des sous-produits qui n\u2019entrent pas dans la cha\u00eene alimentaire humaine.<\/li>\n<\/ul>\n<p>\u00c0 toutes fins utiles, le Gouvernement pr\u00e9cise que le taux de 5,5 % s\u2019applique \u00e9galement aux ventes r\u00e9alis\u00e9es au profit d\u2019acteurs exer\u00e7ant plusieurs activit\u00e9s, qui interviennent dans des conditions commerciales indiff\u00e9renci\u00e9es.<\/p>\n<p>Dans ce contexte, le vendeur n\u2019est tenu de v\u00e9rifier ni l\u2019activit\u00e9 de chacun des acqu\u00e9reurs ni l\u2019usage qu\u2019ils font des ar\u00f4mes.<\/p>\n<p>Source : R\u00e9ponse minist\u00e9rielle Tabarot du 1er novembre 2022, Assembl\u00e9e nationale, n\u00b0585 : \u00ab Secteur des ar\u00f4mes \u2013 Taux de TVA diff\u00e9renci\u00e9s \u00bb<\/p>\n<p><a title=\"WebLex - Agroalimentaire : quel taux de TVA appliquer aux ar\u00f4mes ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/agroalimentaire-quel-taux-de-tva-appliquer-aux-aromes\" rel=\"nofollow noopener\" target=\"_blank\">Agroalimentaire : quel taux de TVA appliquer aux ar\u00f4mes ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/aromes.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quel est le taux de TVA applicable aux ar\u00f4mes utilis\u00e9s dans le secteur de l\u2019agroalimentaire ? 5,5 % ? 10 % ? 20 % ? R\u00e9ponse du Gouvernement&#8230;<\/p>\n","protected":false},"author":0,"featured_media":7347,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7346","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>Agroalimentaire : quel taux de TVA appliquer aux ar\u00f4mes ? - 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\/agroalimentaire-quel-taux-de-tva-appliquer-aux-aromes\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Agroalimentaire : quel taux de TVA appliquer aux ar\u00f4mes ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Quel est le taux de TVA applicable aux ar\u00f4mes utilis\u00e9s dans le secteur de l\u2019agroalimentaire ? 5,5 % ? 10 % ? 20 % ? 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