{"id":7636,"date":"2023-03-03T05:45:00","date_gmt":"2023-03-03T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/declaration-de-la-taxe-due-par-les-employeurs-de-main-doeuvre-etrangere-des-precisions\/"},"modified":"2023-03-03T05:45:00","modified_gmt":"2023-03-03T04:45:00","slug":"declaration-de-la-taxe-due-par-les-employeurs-de-main-doeuvre-etrangere-des-precisions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/declaration-de-la-taxe-due-par-les-employeurs-de-main-doeuvre-etrangere-des-precisions\/","title":{"rendered":"D\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re : des pr\u00e9cisions\u2026"},"content":{"rendered":"<p >Des pr\u00e9cisions \u00e9taient attendues quant aux modalit\u00e9s de d\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re. Elles viennent d\u2019\u00eatre publi\u00e9es. Alors, quand devez-vous faire votre d\u00e9claration ?<\/p>\n<div>\n<h2> Taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re : un point sur vos obligations<\/h2>\n<p>Depuis le 1er janvier 2023, la gestion et le recouvrement de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re permanente, temporaire ou saisonni\u00e8re sont assur\u00e9s par la DGFIP (Direction g\u00e9n\u00e9rale des finances publiques).<\/p>\n<p>Est soumise \u00e0 la taxe la 1re admission au s\u00e9jour en France, au titre de l\u2019exercice d\u2019une activit\u00e9 professionnelle salari\u00e9e, d\u2019un travailleur \u00e9tranger ou d\u2019un salari\u00e9 d\u00e9tach\u00e9 temporairement par une entreprise non \u00e9tablie en France.<\/p>\n<p>Elle doit \u00eatre d\u00e9clar\u00e9e et liquid\u00e9e selon les modalit\u00e9s suivantes :<\/p>\n<ul>\n<li>pour les redevables de la TVA soumis au r\u00e9gime normal d\u2019imposition, sur l\u2019annexe \u00e0 la d\u00e9claration de TVA d\u00e9pos\u00e9e au titre du mois de janvier ou du 1er trimestre de l\u2019ann\u00e9e qui suit celle au cours de laquelle la taxe est devenue exigible ;<\/li>\n<li>pour les redevables de la TVA soumis au r\u00e9gime r\u00e9el simplifi\u00e9 d\u2019imposition, sur la d\u00e9claration annuelle d\u00e9pos\u00e9e au titre de l\u2019exercice au cours duquel la taxe est devenue exigible ;<\/li>\n<li>dans tous les autres cas, sur l\u2019annexe \u00e0 la d\u00e9claration de TVA d\u00e9pos\u00e9e aupr\u00e8s du service de recouvrement dont rel\u00e8ve le si\u00e8ge ou le principal \u00e9tablissement du redevable, au plus tard le 25 f\u00e9vrier de l\u2019ann\u00e9e qui suit celle au cours de laquelle la taxe est devenue exigible.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">Source<\/span> : D\u00e9cret n\u00b0 2023-122 du 21 f\u00e9vrier 2023 pr\u00e9cisant certaines formalit\u00e9s administratives relatives aux taxes annuelles sur l&#8217;affectation des v\u00e9hicules \u00e0 des fins \u00e9conomiques et \u00e0 la taxe \u00e0 acquitter par l&#8217;employeur d&#8217;un travailleur \u00e9tranger ou accueillant un salari\u00e9 d\u00e9tach\u00e9 temporairement par une entreprise non \u00e9tablie en France<\/p>\n<p><a title=\"D\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re : on en sait plus\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/declaration-de-la-taxe-due-par-les-employeurs-de-main-doeuvre-etrangere-des-precisions\" target=\"_blank\" rel=\"noopener\">D\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re : on en sait plus\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2023<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/travailetranger.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Des pr\u00e9cisions \u00e9taient attendues quant aux modalit\u00e9s de d\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re. Elles viennent d\u2019\u00eatre publi\u00e9es. Alors, quand devez-vous faire votre d\u00e9claration ?<\/p>\n","protected":false},"author":0,"featured_media":7637,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7636","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>D\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re : des pr\u00e9cisions\u2026 - 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\/declaration-de-la-taxe-due-par-les-employeurs-de-main-doeuvre-etrangere-des-precisions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re : des pr\u00e9cisions\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Des pr\u00e9cisions \u00e9taient attendues quant aux modalit\u00e9s de d\u00e9claration de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re. 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