{"id":7534,"date":"2023-02-16T05:47:00","date_gmt":"2023-02-16T04:47:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/protheses-dentaires-toujours-exonerees-de-tva\/"},"modified":"2023-02-16T05:47:00","modified_gmt":"2023-02-16T04:47:00","slug":"protheses-dentaires-toujours-exonerees-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/protheses-dentaires-toujours-exonerees-de-tva\/","title":{"rendered":"Proth\u00e8ses dentaires : toujours exon\u00e9r\u00e9es de TVA ?"},"content":{"rendered":"<p >Si les activit\u00e9s de soins peuvent, toutes conditions remplies, \u00eatre exon\u00e9r\u00e9es de TVA, qu\u2019en est-il des op\u00e9rations effectu\u00e9es par les proth\u00e9sistes dentaires ? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n<div>\n<h2>Orth\u00e8ses, proth\u00e8ses dentaires : une nuance importante !<\/h2>\n<p>Par principe, et sous r\u00e9serve des conditions requises, les prestations qui concourent \u00e0 l&#8217;\u00e9tablissement des diagnostics m\u00e9dicaux ou au traitement des maladies humaines, sont exon\u00e9r\u00e9es de TVA.<\/p>\n<p>Mais qu\u2019en est-il des activit\u00e9s dentaires ?<\/p>\n<p>\u00c7a d\u00e9pend ! Si la fourniture de proth\u00e8ses dentaires est normalement exon\u00e9r\u00e9e de taxation, tel n\u2019est pas le cas de la fourniture d\u2019orth\u00e8ses, qui reste soumise \u00e0 la TVA au taux de 20 %.<\/p>\n<p>Mais quelle est la diff\u00e9rence entre une proth\u00e8se et une orth\u00e8se ?<\/p>\n<p>Une tr\u00e8s bonne question \u00e0 laquelle vient de r\u00e9pondre\u2026 l\u2019administration fiscale ! La \u00ab proth\u00e8se \u00bb remplace un organe ou membre manquant (couronnes, inlays, etc.), tandis que \u00ab l\u2019orth\u00e8se \u00bb pr\u00e9vient, corrige et suppl\u00e9e les d\u00e9faillances du membre ou de l\u2019organe (appareils orthodontiques, ligneurs, etc.).<\/p>\n<p>Source : Actualit\u00e9 du Bulletin officiel des finances publiques du 8 f\u00e9vrier 2023 : \u00ab TVA &#8211; Pr\u00e9cision relative au champ d&#8217;application de l&#8217;exon\u00e9ration de TVA applicable \u00e0 la fourniture de proth\u00e8ses dentaires pr\u00e9vue au 1\u00b0 du 4 de l&#8217;article 261 du CGI \u00bb<\/p>\n<p><a title=\"WebLex - Proth\u00e8ses dentaires : toujours exon\u00e9r\u00e9es de TVA ?\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/protheses-dentaires-toujours-exonerees-de-tva\" rel=\"nofollow noopener\" target=\"_blank\">Proth\u00e8ses dentaires : toujours exon\u00e9r\u00e9es de TVA ?<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/dentiste.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si les activit\u00e9s de soins peuvent, toutes conditions remplies, \u00eatre exon\u00e9r\u00e9es de TVA, qu\u2019en est-il des op\u00e9rations effectu\u00e9es par les proth\u00e9sistes dentaires ? R\u00e9ponse de l\u2019administration fiscale\u2026<\/p>\n","protected":false},"author":0,"featured_media":5928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7534","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>Proth\u00e8ses dentaires : toujours exon\u00e9r\u00e9es de TVA ? - 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\/protheses-dentaires-toujours-exonerees-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Proth\u00e8ses dentaires : toujours exon\u00e9r\u00e9es de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si les activit\u00e9s de soins peuvent, toutes conditions remplies, \u00eatre exon\u00e9r\u00e9es de TVA, qu\u2019en est-il des op\u00e9rations effectu\u00e9es par les proth\u00e9sistes dentaires ? 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