{"id":8476,"date":"2023-07-12T00:00:00","date_gmt":"2023-07-11T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/obligation-didentification-a-la-tva-pas-pour-tous\/"},"modified":"2023-07-12T00:00:00","modified_gmt":"2023-07-11T22:00:00","slug":"obligation-didentification-a-la-tva-pas-pour-tous","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/obligation-didentification-a-la-tva-pas-pour-tous\/","title":{"rendered":"Obligation d\u2019identification \u00e0 la TVA : pas pour tous !"},"content":{"rendered":"<p>La loi de finances pour 2023 est venue dispenser de l\u2019obligation d\u2019identification par un num\u00e9ro individuel de TVA les assujettis r\u00e9alisant certaines importations de biens ne donnant lieu \u00e0 aucun paiement de la TVA. Quelles sont les importations concern\u00e9es ?<\/p>\n<h2>La liste des importations concern\u00e9es par la dispense d\u2019identification est connue !<\/h2>\n<p>En principe, doivent \u00eatre identifi\u00e9s par un num\u00e9ro individuel en mati\u00e8re de TVA :<\/p>\n<ul>\n<li>les assujettis qui effectuent des livraisons de biens ou des prestations de services ouvrant droit \u00e0 d\u00e9duction de la TVA ;<\/li>\n<li>les assujettis uniques dans le cadre d\u2019un groupe TVA ;<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>En revanche, sont exclus de cette obligation d\u2019identification les assujettis qui effectuent exclusivement certaines op\u00e9rations.<\/p>\n<p>La loi de finances pour 2023 est venue compl\u00e9ter cette liste \u00ab d\u2019exceptions \u00bb en int\u00e9grant les assujettis, non \u00e9tablis en France, qui r\u00e9alisent des importations de biens ne donnant lieu \u00e0 aucun paiement de TVA. Sont concern\u00e9s :<\/p>\n<ul>\n<li>les biens import\u00e9s d\u00e9finitivement dans le cadre des franchises fiscales communautaires ;<\/li>\n<li>en cas de catastrophe affectant le territoire d&#8217;un \u00c9tat membre de l&#8217;Union europ\u00e9enne, les importations de biens relevant d&#8217;une autorisation accord\u00e9e \u00e0 la France par une d\u00e9cision de la Commission europ\u00e9enne ;<\/li>\n<li>les importations de navires, a\u00e9ronefs, objets incorpor\u00e9s, engins et filets pour la p\u00eache maritime ;<\/li>\n<li>les importations de gaz naturel, d&#8217;\u00e9lectricit\u00e9, de chaleur ou de froid ;<\/li>\n<li>les importations au profit de certains organismes europ\u00e9ens (la banque centrale europ\u00e9enne, par exemple), ainsi que celles r\u00e9alis\u00e9es au profit des forces arm\u00e9es.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047752740\" rel=\"noopener\" target=\"_blank\">D\u00e9cret n\u00b0 2023-525 du 29 juin 2023 relatif \u00e0 la dispense d&#8217;obligation d&#8217;identification \u00e0 la taxe sur la valeur ajout\u00e9e pour les personnes assujetties qui r\u00e9alisent exclusivement des importations de biens ne donnant lieu \u00e0 aucun paiement de la taxe<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/obligation-d-identification-a-la-tva-pas-pour-tous\" target=\"_blank\" rel=\"noopener\">Obligation d\u2019identification \u00e0 la TVA : pas pour tous !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/importation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2023 est venue dispenser de l\u2019obligation d\u2019identification par un num\u00e9ro individuel de TVA les assujettis r\u00e9alisant certaines importations de biens ne donnant lieu \u00e0 aucun paiement de la TVA. Quelles sont les importations concern\u00e9es ?<\/p>\n","protected":false},"author":0,"featured_media":8477,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8476","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>Obligation d\u2019identification \u00e0 la TVA : pas pour tous ! - 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\/obligation-didentification-a-la-tva-pas-pour-tous\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligation d\u2019identification \u00e0 la TVA : pas pour tous ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2023 est venue dispenser de l\u2019obligation d\u2019identification par un num\u00e9ro individuel de TVA les assujettis r\u00e9alisant certaines importations de biens ne donnant lieu \u00e0 aucun paiement de la TVA. 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