{"id":8742,"date":"2023-09-08T00:00:00","date_gmt":"2023-09-07T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/organismes-de-developpement-professionnel-continu-exoneres-de-tva\/"},"modified":"2023-09-08T00:00:00","modified_gmt":"2023-09-07T22:00:00","slug":"organismes-de-developpement-professionnel-continu-exoneres-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/organismes-de-developpement-professionnel-continu-exoneres-de-tva\/","title":{"rendered":"Organismes de d\u00e9veloppement professionnel continu : exon\u00e9r\u00e9s de TVA ?"},"content":{"rendered":"<p>Le \u00ab d\u00e9veloppement professionnel continu \u00bb (DPC) est un dispositif de formation sp\u00e9cifique d\u00e9di\u00e9 aux professionnels de sant\u00e9. \u00c0 ce titre, les organismes de DPC peuvent-ils b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA au m\u00eame titre que les organismes qui interviennent dans le domaine de la formation professionnelle continue ? R\u00e9ponse du Gouvernement\u2026<\/p>\n<h2>DPC : une exon\u00e9ration de TVA possible\u2026<\/h2>\n<p>Les professionnels de sant\u00e9 doivent justifier, sur une p\u00e9riode de 3 ans, de leur engagement dans une d\u00e9marche comportant des actions de formation, des actions d\u2019\u00e9valuation et d\u2019am\u00e9lioration des pratiques et des actions de gestion des risques.<\/p>\n<p>Ces actions sont dispens\u00e9es dans le cadre du dispositif DPC (pour \u00ab d\u00e9veloppement professionnel continu \u00bb).<\/p>\n<p>R\u00e9cemment, le Gouvernement a \u00e9t\u00e9 interrog\u00e9 sur le point de savoir si les prestations propos\u00e9es par les organismes de DPC pouvaient b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA.<\/p>\n<p>Pour r\u00e9pondre \u00e0 cette question, le Gouvernement rappelle que si les actions du dispositif DPC ne rel\u00e8vent pas r\u00e9ellement de la notion de \u00ab formation professionnelle continue \u00bb, elles rel\u00e8vent, en revanche, de la notion de formation et de recyclage professionnel au sens de la r\u00e9glementation applicable en mati\u00e8re de TVA.<\/p>\n<p>Par cons\u00e9quent, les prestations r\u00e9alis\u00e9es dans le cadre du DPC par les organismes accr\u00e9dit\u00e9s peuvent, toutes conditions remplies, b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-7039QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Bru du 29 ao\u00fbt 2023, Assembl\u00e9e nationale, no 7039 : \u00ab La suj\u00e9tion \u00e0 la TVA pour les organismes de d\u00e9veloppement professionnel continu \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/organismes-de-developpement-professionnel-continu-exoneres-de-tva\" target=\"_blank\" rel=\"noopener\">Organismes de d\u00e9veloppement professionnel continu : exon\u00e9r\u00e9s de TVA ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/formationmedecin.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le \u00ab d\u00e9veloppement professionnel continu \u00bb (DPC) est un dispositif de formation sp\u00e9cifique d\u00e9di\u00e9 aux professionnels de sant\u00e9. \u00c0 ce titre, les organismes de DPC peuvent-ils b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA au m\u00eame titre que les organismes qui interviennent dans le domaine de la formation professionnelle continue ? R\u00e9ponse du Gouvernement\u2026<\/p>\n","protected":false},"author":0,"featured_media":8743,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8742","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>Organismes de d\u00e9veloppement professionnel continu : exon\u00e9r\u00e9s 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\/organismes-de-developpement-professionnel-continu-exoneres-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Organismes de d\u00e9veloppement professionnel continu : exon\u00e9r\u00e9s de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le \u00ab d\u00e9veloppement professionnel continu \u00bb (DPC) est un dispositif de formation sp\u00e9cifique d\u00e9di\u00e9 aux professionnels de sant\u00e9. \u00c0 ce titre, les organismes de DPC peuvent-ils b\u00e9n\u00e9ficier d\u2019une exon\u00e9ration de TVA au m\u00eame titre que les organismes qui interviennent dans le domaine de la formation professionnelle continue ? 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