{"id":981,"date":"2020-12-09T05:52:00","date_gmt":"2020-12-09T04:52:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/coronavirus-covid-19-pas-de-tva-pour-les-tests-de-depistage-et-les-vaccins\/"},"modified":"2021-04-27T03:00:30","modified_gmt":"2021-04-27T01:00:30","slug":"coronavirus-covid-19-pas-de-tva-pour-les-tests-de-depistage-et-les-vaccins","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/coronavirus-covid-19-pas-de-tva-pour-les-tests-de-depistage-et-les-vaccins\/","title":{"rendered":"Coronavirus (COVID-19) : pas de TVA pour les tests de d\u00e9pistage et les vaccins ?"},"content":{"rendered":"<p >Le Gouvernement vient d\u2019annoncer que certains tests de d\u00e9pistage de la Covid-19, de m\u00eame que les vaccins contre cette maladie, seront tax\u00e9s \u00e0 la TVA au taux de 0 %. Quels sont les tests et vaccins concern\u00e9s ? Pouvez-vous, le cas \u00e9ch\u00e9ant, obtenir une restitution du trop vers\u00e9 de TVA ? R\u00e9ponses\u2026<\/p>\n<div>\n<h2> Coronavirus (COVID-19) : une exon\u00e9ration de TVA pour les tests de d\u00e9pistage et les vaccins<\/h2>\n<p>Dans le cadre du projet de Loi de Finances pour 2021, la possibilit\u00e9 d\u2019appliquer la TVA au taux de 0 % aux dispositifs m\u00e9dicaux de diagnostic in vitro de la Covid-19 qui r\u00e9pondent aux exigences pos\u00e9es par la r\u00e9glementation europ\u00e9enne, et aux vaccins contre cette maladie qui seront tr\u00e8s prochainement mis sur le march\u00e9 a \u00e9t\u00e9 \u00e9voqu\u00e9e.<\/p>\n<p>Concr\u00e8tement, cette mesure aura pour effet d\u2019exon\u00e9rer de TVA :<\/p>\n<ul>\n<li>les dispositifs de tests d\u2019acide nucl\u00e9ique (PCR) et antig\u00e9niques r\u00e9alis\u00e9s par pr\u00e9l\u00e8vement nasopharyng\u00e9 ;<\/li>\n<li>les tests de d\u00e9tection d\u2019anticorps effectu\u00e9s sur un \u00e9chantillon sanguin (dits \u00ab tests s\u00e9rologiques \u00bb) ;<\/li>\n<li>tous les types de vaccins contre la Covid-19.<\/li>\n<\/ul>\n<p>Le Gouvernement indique qu\u2019il compte appliquer cette exon\u00e9ration aux op\u00e9rations r\u00e9alis\u00e9es entre le 15 octobre 2020 et le 31 d\u00e9cembre 2022.<\/p>\n<p>Les personnes redevables de la TVA qui auraient factur\u00e9 ces op\u00e9rations \u00e0 un taux autre que le taux de 0 % pourront obtenir la restitution du trop vers\u00e9 par imputation sur la d\u00e9claration de TVA d\u00e9pos\u00e9e au plus tard le 31 d\u00e9cembre 2022.<\/p>\n<p>Les montants \u00e0 restituer sont \u00e0 inscrire sur la ligne 21 \u00ab autre TVA \u00e0 d\u00e9duire \u00bb du formulaire n\u00b03310 (pour les personnes soumises au r\u00e9gime r\u00e9el d\u2019imposition) ou sur la ligne 25 de la d\u00e9claration n\u00b03517 (pour les personnes soumises au r\u00e9gime simplifi\u00e9).<\/p>\n<p>Pour m\u00e9moire, pour obtenir la restitution d\u2019un trop vers\u00e9 de TVA, les personnes soumises \u00e0 l\u2019obligation de facturation doivent \u00e9mettre une facture rectificative \u00e0 leur client rempla\u00e7ant et annulant la pr\u00e9c\u00e9dente.<\/p>\n<p>Toutefois, compte tenu de la situation exceptionnelle, la possibilit\u00e9 de renoncer \u00e0 l\u2019\u00e9mission d\u2019une facture rectificative est admise.<\/p>\n<p>Source : Communiqu\u00e9 de presse du Minist\u00e8re de l\u2019\u00e9conomie, des finances et de la relance du 8 d\u00e9cembre 2020, n\u00b0448<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/coronavirus-covid-19-pas-de-tva-pour-les-tests-de-depistage-et-les-vaccins\" target=\"_blank\" rel=\"noopener\">Coronavirus (COVID-19) : pas de TVA pour les tests de d\u00e9pistage et les vaccins ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/vaccin1.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Gouvernement vient d\u2019annoncer que certains tests de d\u00e9pistage de la Covid-19, de m\u00eame que les vaccins contre cette maladie, seront tax\u00e9s \u00e0 la TVA au taux de 0 %. Quels sont les tests et vaccins concern\u00e9s ? Pouvez-vous, le cas \u00e9ch\u00e9ant, obtenir une restitution du trop vers\u00e9 de TVA ? R\u00e9ponses\u2026<\/p>\n","protected":false},"author":0,"featured_media":3415,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-981","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>Coronavirus (COVID-19) : pas de TVA pour les tests de d\u00e9pistage et les vaccins ? - 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\/coronavirus-covid-19-pas-de-tva-pour-les-tests-de-depistage-et-les-vaccins\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Coronavirus (COVID-19) : pas de TVA pour les tests de d\u00e9pistage et les vaccins ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le Gouvernement vient d\u2019annoncer que certains tests de d\u00e9pistage de la Covid-19, de m\u00eame que les vaccins contre cette maladie, seront tax\u00e9s \u00e0 la TVA au taux de 0 %. 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