{"id":9228,"date":"2023-11-29T00:00:00","date_gmt":"2023-11-28T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/octroi-de-mer-fin-du-papier\/"},"modified":"2023-11-29T00:00:00","modified_gmt":"2023-11-28T23:00:00","slug":"octroi-de-mer-fin-du-papier","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/octroi-de-mer-fin-du-papier\/","title":{"rendered":"Octroi de mer : fin du papier ?"},"content":{"rendered":"<p>Dans certaines r\u00e9gions ultra-marines, il est fait application d\u2019une taxe sp\u00e9cifique, appel\u00e9e \u00ab octroi de mer \u00bb. Cette taxe peut \u00eatre liquid\u00e9e, suivant les cas, soit sur la d\u00e9claration en douane, soit par l\u2019interm\u00e9diaire de d\u00e9clarations trimestrielles qui, \u00e0 l\u2019avenir, devront \u00eatre souscrites par voie \u00e9lectronique. Explications.<\/p>\n<h2>Octroi de mer : passage \u00e0 l\u2019\u00e9lectronique pour les d\u00e9clarations trimestrielles !<\/h2>\n<p>L&#8217;octroi de mer est une imposition sp\u00e9cifique aux r\u00e9gions de Guadeloupe, de Guyane, de Martinique, de Mayotte et de La R\u00e9union.<\/p>\n<p>Il vise :<\/p>\n<ul>\n<li>les importations de biens ;<\/li>\n<li>les livraisons de biens faites \u00e0 titre on\u00e9reux par des personnes qui exercent, sur ces territoires, des activit\u00e9s de production.<\/li>\n<\/ul>\n<p>Le taux de cette taxe varie selon que le bien concern\u00e9 est produit localement ou import\u00e9.<\/p>\n<p>Notez que les livraisons r\u00e9alis\u00e9es par des personnes dont le chiffre d&#8217;affaires annuel relatif \u00e0 leur activit\u00e9 de production est inf\u00e9rieur \u00e0 550 000 \u20ac ne sont pas concern\u00e9es par cette taxe.<\/p>\n<p>Enfin, retenez que cette taxe est liquid\u00e9e :<\/p>\n<ul>\n<li>sur la d\u00e9claration en douane, pour les op\u00e9rations d\u2019importation ;<\/li>\n<li>sur les d\u00e9clarations trimestrielles, souscrites par voie \u00e9lectronique au plus tard le 24 du mois suivant l\u2019expiration du trimestre civil, pour les op\u00e9rations de livraisons de biens.<\/li>\n<\/ul>\n<p>L\u2019obligation de souscription des d\u00e9clarations trimestrielles par voie \u00e9lectronique s\u2019applique \u00e0 compter du 1er juillet 2024.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048423125\" rel=\"noopener\" target=\"_blank\">D\u00e9cret n\u00b0 2023-1042 du 16 novembre 2023 modifiant le d\u00e9cret n\u00b0 2015-1077 du 26 ao\u00fbt 2015 pris pour l&#8217;application de la loi n\u00b0 2004-639 du 2 juillet 2004 relative \u00e0 l&#8217;octroi de mer, telle que modifi\u00e9e par la loi n\u00b0 2021-1900 du 30 d\u00e9cembre 2021 de finances pour 2022<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/octroi-de-mer-fin-du-papier\" target=\"_blank\" rel=\"noopener\">Octroi de mer : fin du papier ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/outremer_0.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans certaines r\u00e9gions ultra-marines, il est fait application d\u2019une taxe sp\u00e9cifique, appel\u00e9e \u00ab octroi de mer \u00bb. Cette taxe peut \u00eatre liquid\u00e9e, suivant les cas, soit sur la d\u00e9claration en douane, soit par l\u2019interm\u00e9diaire de d\u00e9clarations trimestrielles qui, \u00e0 l\u2019avenir, devront \u00eatre souscrites par voie \u00e9lectronique. Explications.<\/p>\n","protected":false},"author":0,"featured_media":9229,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9228","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>Octroi de mer : fin du papier ? - 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\/octroi-de-mer-fin-du-papier\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Octroi de mer : fin du papier ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans certaines r\u00e9gions ultra-marines, il est fait application d\u2019une taxe sp\u00e9cifique, appel\u00e9e \u00ab octroi de mer \u00bb. 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