{"id":8432,"date":"2023-07-07T00:00:00","date_gmt":"2023-07-06T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/installation-de-bornes-de-recharge-pour-vehicules-tva-a-55-sous-conditions\/"},"modified":"2023-07-11T02:00:08","modified_gmt":"2023-07-11T00:00:08","slug":"installation-de-bornes-de-recharge-pour-vehicules-tva-a-55-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/installation-de-bornes-de-recharge-pour-vehicules-tva-a-55-sous-conditions\/","title":{"rendered":"Installation de bornes de recharge pour v\u00e9hicules : TVA \u00e0 5,5 %&#8230; sous conditions\u2026"},"content":{"rendered":"<p>Les prestations de pose, d\u2019installation et d\u2019entretien de bornes de recharge pour les v\u00e9hicules \u00e9lectriques peuvent b\u00e9n\u00e9ficier du taux r\u00e9duit de TVA \u00e0 5,5 %, d\u00e8s lors que toutes les conditions requises sont r\u00e9unies. \u00c0 ce propos, des pr\u00e9cisions techniques \u00e9taient attendues\u2026 Elles viennent d\u2019\u00eatre publi\u00e9es. Focus.<\/p>\n<h2>Bornes de recharge et taux r\u00e9duit de TVA : des pr\u00e9cisions techniques<\/h2>\n<p>Le taux r\u00e9duit de TVA \u00e0 5,5 % s\u2019applique aux prestations de pose, d\u2019installation et d\u2019entretien d\u2019infrastructures de recharge pour les v\u00e9hicules \u00e9lectriques qui r\u00e9pondent aux conditions suivantes :<\/p>\n<ul>\n<li>les infrastructures de recharge sont install\u00e9es dans des locaux \u00e0 usage d\u2019habitation et sont destin\u00e9es aux r\u00e9sidents ;<\/li>\n<li>la configuration des infrastructures de recharge r\u00e9pond \u00e0 certaines exigences techniques ;&nbsp;<\/li>\n<li>les prestations sont r\u00e9alis\u00e9es par une personne r\u00e9pondant \u00e0 certains crit\u00e8res de qualification.<\/li>\n<\/ul>\n<p>Les exigences techniques auxquelles doit r\u00e9pondre la configuration des infrastructures de recharge sont d\u00e9sormais connues :<\/p>\n<ul>\n<li>pour les infrastructures des immeubles collectifs, vous les trouverez <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000042739815\/2023-07-06\/\" rel=\"noopener\" target=\"_blank\">ici <\/a>;<\/li>\n<li>pour les autres infrastructures, il doit s\u2019agir :\n<ul>\n<li>soit d\u2019une borne de recharge \u00e9quip\u00e9e d\u2019un socle de prise de courant de type 2 ou d\u2019un connecteur de type 2, tels que d\u00e9crit dans la norme NF EN 62196-2 ;<\/li>\n<li>soit d\u2019un point de recharge \u00e9quip\u00e9 d\u2019un socle de prise de courant de type E, tel que d\u00e9crit dans la norme NF C61-314, adapt\u00e9 \u00e0 la recharge d\u2019un v\u00e9hicule \u00e9lectrique pour une intensit\u00e9 sup\u00e9rieure ou \u00e9gale \u00e0 14 A, dit \u00ab prise renforc\u00e9e \u00bb.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Quant aux personnes r\u00e9alisant les prestations de pose, d\u2019installation et d\u2019entretien des infrastructures de recharge, elles doivent r\u00e9pondre aux crit\u00e8res de qualification suivants :<\/p>\n<ul>\n<li>pour les prestations r\u00e9alis\u00e9es sous l\u2019autorit\u00e9 du gestionnaire de r\u00e9seau : il faudra respecter les crit\u00e8res prescrits par le gestionnaire et la r\u00e9glementation pour l\u2019intervention sur ce r\u00e9seau ;<\/li>\n<li>pour les autres prestations : les professionnels devront \u00eatre titulaires d\u2019une <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000043476424\" rel=\"noopener\" target=\"_blank\">habilitation <\/a>et, le cas \u00e9ch\u00e9ant, d\u2019une qualification, d\u00e9livr\u00e9es par un organisme de qualification accr\u00e9dit\u00e9.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047783647\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 22 juin 2023 relatif aux exigences techniques concernant la configuration des infrastructures de recharge pour v\u00e9hicules \u00e9lectriques pour l&#8217;application du taux r\u00e9duit de taxe sur la valeur ajout\u00e9e<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/installation-de-bornes-de-recharge-pour-vehicules-tva-a-5-5-sous-conditions\" target=\"_blank\" rel=\"noopener\">Installation de bornes de recharge pour v\u00e9hicules : TVA \u00e0 5,5 %&#8230; sous conditions\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/bornerecharge.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les prestations de pose, d\u2019installation et d\u2019entretien de bornes de recharge pour les v\u00e9hicules \u00e9lectriques peuvent b\u00e9n\u00e9ficier du taux r\u00e9duit de TVA \u00e0 5,5 %, d\u00e8s lors que toutes les conditions requises sont r\u00e9unies. \u00c0 ce propos, des pr\u00e9cisions techniques \u00e9taient attendues\u2026 Elles viennent d\u2019\u00eatre publi\u00e9es. Focus.<\/p>\n","protected":false},"author":0,"featured_media":8433,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8432","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>Installation de bornes de recharge pour v\u00e9hicules : TVA \u00e0 5,5 %... sous conditions\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\/installation-de-bornes-de-recharge-pour-vehicules-tva-a-55-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Installation de bornes de recharge pour v\u00e9hicules : TVA \u00e0 5,5 %... sous conditions\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les prestations de pose, d\u2019installation et d\u2019entretien de bornes de recharge pour les v\u00e9hicules \u00e9lectriques peuvent b\u00e9n\u00e9ficier du taux r\u00e9duit de TVA \u00e0 5,5 %, d\u00e8s lors que toutes les conditions requises sont r\u00e9unies. \u00c0 ce propos, des pr\u00e9cisions techniques \u00e9taient attendues\u2026 Elles viennent d\u2019\u00eatre publi\u00e9es. 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