{"id":13446,"date":"2016-03-31T00:30:30","date_gmt":"2016-03-30T22:30:30","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13446"},"modified":"2024-09-26T16:58:59","modified_gmt":"2024-09-26T14:58:59","slug":"tva-livraison-a-soi-meme","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/tva-livraison-a-soi-meme\/","title":{"rendered":"TVA\u00a0: qu\u2019est-ce qu\u2019une livraison \u00e0 soi-m\u00eame\u00a0?"},"content":{"rendered":"<p style=\"text-align: justify;\">La TVA demeure un\u00a0<strong>imp\u00f4t complexe pour les entreprises<\/strong>. A ce titre, certaines op\u00e9rations peuvent poser probl\u00e8me eu \u00e9gard \u00e0 leur assujettissement \u00e0 la TVA. La livraison \u00e0 soi-m\u00eame constitue l\u2019une de ces op\u00e9rations.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France, vous propose de revenir en d\u00e9tail sur ce point.<\/p>\n<h2 style=\"text-align: justify;\">1 \u2013 La notion de livraison \u00e0 soi-m\u00eame<\/h2>\n<p style=\"text-align: justify;\">La livraison \u00e0 soi-m\u00eame est appr\u00e9hend\u00e9e \u00e0\u00a0<strong><a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000020892748&amp;dateTexte=\" target=\"_blank\" rel=\"noopener noreferrer\">l\u2019article 257 du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/strong>\u00a0(CGI).<\/p>\n<p style=\"text-align: justify;\">Il s\u2019agit de la situation dans laquelle une\u00a0<strong>entreprise fabrique un bien pour elle m\u00eame ou b\u00e9n\u00e9ficie d\u2019une prestation de services \u00e0 partir d\u2019\u00e9l\u00e9ments, de moyens ou de biens lui appartenant<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Illustration<\/strong>\u00a0: une entreprise est sp\u00e9cialis\u00e9e dans la construction de b\u00e2timents. Elle r\u00e9alise la construction d\u2019un nouveau b\u00e2timent destin\u00e9 \u00e0 abriter ses propres bureaux. Cette op\u00e9ration constitue une livraison \u00e0 soi-m\u00eame.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-11744\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1.jpg\" alt=\"TVA : la livraison \u00e0 soi m\u00eame\" width=\"130\" height=\"124\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1.jpg 376w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/louope-engrenage-gimp-70-1-300x286.jpg 300w\" sizes=\"(max-width: 130px) 100vw, 130px\" \/>La notion de livraison \u00e0 soi-m\u00eame vise \u00e0\u00a0<strong>assurer la neutralit\u00e9 fiscale<\/strong>\u00a0en mati\u00e8re de\u00a0TVA. En effet, dans une situation \u00ab\u00a0normale\u00a0\u00bb,\u00a0si l\u2019entreprise achetait le bien ou le service aupr\u00e8s<strong> d\u2019un tiers, elle supporterait en principe la TVA<\/strong>\u00a0(sauf biens ou services exon\u00e9r\u00e9s\u2026). Le m\u00e9canisme des livraisons \u00e0 soi-m\u00eame tend donc \u00e0 imposer certaines op\u00e9rations qui auraient pu \u00e9chapper \u00e0 la TVA.<\/p>\n<h2 style=\"text-align: justify;\">2 \u2013 Livraison \u00e0 soi-m\u00eame et TVA<\/h2>\n<p style=\"text-align: justify;\">Il convient de distinguer diff\u00e9rents types d\u2019op\u00e9rations imposables \u00e0 la TVA.<\/p>\n<h3 style=\"text-align: justify;\">A) La livraison \u00e0 soi-m\u00eame de biens<\/h3>\n<h4>Les biens affect\u00e9s aux besoins de l\u2019entreprise<\/h4>\n<p style=\"text-align: justify;\">La premi\u00e8re cat\u00e9gorie d\u2019op\u00e9rations imposables comprend les biens affect\u00e9s aux besoins de l\u2019entreprise. Dans cette hypoth\u00e8se, l\u2019entreprise fabrique elle-m\u00eame un bien destin\u00e9 \u00e0 son activit\u00e9 (par exemple, elle fabrique une machine).<\/p>\n<p style=\"text-align: justify;\"><strong>L\u2019op\u00e9ration n\u2019est soumise \u00e0 la TVA que dans la situation o\u00f9, si le bien avait \u00e9t\u00e9 acquis aupr\u00e8s d\u2019un tiers, il n\u2019aurait pas donn\u00e9 lieu \u00e0 une\u00a0d\u00e9duction compl\u00e8te de TVA.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Illustration<\/strong> : une entreprise fabrique une machine destin\u00e9e aux besoins de l\u2019entreprise. Pour savoir si l\u2019op\u00e9ration doit supporter la TVA, le dirigeant doit se demander si la TVA acquitt\u00e9e aupr\u00e8s du fournisseur aurait pu se d\u00e9duire. D\u00e8s lors, deux hypoth\u00e8ses peuvent se poser :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Si la TVA acquitt\u00e9e aupr\u00e8s du fournisseur aurait pu se d\u00e9duire int\u00e9gralement : la livraison \u00e0 soi-m\u00eame de la machine n\u2019est pas imposable.<\/li>\n<li>Si la TVA acquitt\u00e9e n\u2019aurait pas pu se d\u00e9duire int\u00e9gralement, la livraison \u00e0 soi-m\u00eame de la machine est imposable.<strong><\/div><\/strong><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\">Les biens affect\u00e9s \u00e0 des besoins autres que ceux de l\u2019entreprise<\/h4>\n<p style=\"text-align: justify;\">La deuxi\u00e8me cat\u00e9gorie concerne les biens affect\u00e9s \u00e0 des besoins autres que ceux de l\u2019entreprise.<\/p>\n<p style=\"text-align: justify;\">En pratique, cette cat\u00e9gorie recouvre les\u00a0<strong>situations dans lesquelles un bien\u00a0 s&rsquo;utilise pour des besoins \u00e9trangers \u00e0 l\u2019entreprise<\/strong>. Il s\u2019agit, par exemple, de l\u2019utilisation personnelle d\u2019un bien par un dirigeant.<\/p>\n<p style=\"text-align: justify;\">Cette op\u00e9ration n\u2019est\u00a0<strong>imposable que si l\u2019acquisition initiale du bien par l\u2019entreprise a donn\u00e9 lieu \u00e0 une d\u00e9duction totale ou partielle de la TVA<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Illustration<\/strong> : une entreprise acquiert un v\u00e9hicule de tourisme pour ses besoins professionnels. Elle s\u2019acquitte de la TVA mais ne peut pas la d\u00e9duire (l\u2019acquisition d\u2019un v\u00e9hicule de tourisme \u00e9tant exclusif de tout droit \u00e0 d\u00e9duction). Par la suite, si le v\u00e9hicule s&rsquo;utilise \u00e0 des fins \u00e9trang\u00e8res \u00e0 l\u2019entreprise, l\u2019op\u00e9ration ne sera pas une livraison \u00e0 soi-m\u00eame imposable car le bien n\u2019a pas fait l\u2019objet d\u2019une d\u00e9duction totale ou partielle de la TVA.<strong><\/div><\/strong><\/p>\n<h3 style=\"text-align: justify;\">B) La livraison \u00e0 soi-m\u00eame de services<\/h3>\n<p style=\"text-align: justify;\">De mani\u00e8re g\u00e9n\u00e9rale, constituera une livraison \u00e0 soi-m\u00eame imposable\u00a0la prestation de service:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>non r\u00e9alis\u00e9e pour les besoins de l\u2019entreprise<\/strong>.<\/li>\n<li>pour laquelle les\u00a0<strong>\u00e9l\u00e9ments utilis\u00e9s ont donn\u00e9 lieu \u00e0 une d\u00e9duction totale ou partielle de la TVA<\/strong>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Illustration<\/strong>\u00a0: une entreprise acquiert un tracteur. Elle d\u00e9duit int\u00e9gralement la TVA ayant grev\u00e9 le bien lors de son acquisition. Quelque temps plus tard, un salari\u00e9 commence \u00e0 utiliser r\u00e9guli\u00e8rement le tracteur pour r\u00e9aliser des prestations de services de jardinage totalement \u00e9trang\u00e8res \u00e0 l\u2019entreprise. Cette op\u00e9ration constitue une livraison \u00e0 soi-m\u00eame imposable car la TVA a initialement donn\u00e9 lieu \u00e0 d\u00e9duction.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Attention<\/strong>\u00a0: les op\u00e9rations peuvent \u00eatre imposables m\u00eame dans l\u2019hypoth\u00e8se o\u00f9 la prestation de service est r\u00e9alis\u00e9e \u00e0 titre gratuit.<strong><\/div><\/strong><\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">Le dirigeant doit appr\u00e9hender les livraisons \u00e0 soi-m\u00eame avec la plus grande prudence. En effet, l\u2019absence de soumission \u00e0 la TVA d\u2019une op\u00e9ration normalement imposable est susceptible d\u2019\u00eatre remise en cause en cas de contr\u00f4le fiscal avec de graves cons\u00e9quences pour l\u2019entreprise.<\/p>\n<p>Pour plus d\u2019informations sur la TVA, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\" target=\"_self\" rel=\"noopener\">La TVA, qu\u2019est-ce que c\u2019est ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/choisir-le-regime-de-tva-18092014avalirbo1\/\" target=\"_blank\" rel=\"noopener noreferrer\">Comment choisir le r\u00e9gime de TVA\u00a0: simplifi\u00e9, normal, mini-r\u00e9el\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\" target=\"_blank\" rel=\"noopener noreferrer\">Les r\u00e9gimes de TVA<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/tva-services-a-la-personne\/\" target=\"_blank\" rel=\"noopener noreferrer\">QUID de la TVA sur les prestations de services \u00e0 la personne ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\" target=\"_self\" rel=\"noopener\">L\u2019autoliquidation de la TVA<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La TVA demeure un\u00a0imp\u00f4t complexe pour les entreprises. A ce titre, certaines op\u00e9rations peuvent poser probl\u00e8me eu \u00e9gard \u00e0 leur assujettissement \u00e0 la TVA. La livraison \u00e0 soi-m\u00eame constitue l\u2019une de ces op\u00e9rations. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-13446","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TVA\u00a0: qu\u2019est-ce qu\u2019une livraison \u00e0 soi-m\u00eame\u00a0?<\/title>\n<meta name=\"description\" content=\"Certaines op\u00e9rations comme la livraison \u00e0 soi-m\u00eame peuvent poser un d&#039;assujettissement \u00e0 la TVA. 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