{"id":30892,"date":"2021-02-23T08:30:49","date_gmt":"2021-02-23T07:30:49","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=30892"},"modified":"2026-02-24T17:52:43","modified_gmt":"2026-02-24T16:52:43","slug":"la-tva-sur-les-prestations-de-services-a-linternational","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/","title":{"rendered":"La TVA sur les prestations de services \u00e0 l\u2019international"},"content":{"rendered":"<p>Une entreprise fran\u00e7aise qui vend ou ach\u00e8te des services <strong>hors de France<\/strong> est-elle redevable de la TVA ? Quelles sont les r\u00e8gles de la TVA sur les prestations de services entre professionnels \u00e0 l\u2019international ? L\u2019assujettissement \u00e0 la TVA d\u00e9pend de la nature de l\u2019\u00e9change, et du pays du partenaire commercial. L\u2019entreprise \u00e9change-t-elle avec un pays de l\u2019Union europ\u00e9enne (UE) ou avec un pays tiers ?<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, d\u00e9taille dans cet article toutes les op\u00e9rations comptables, fiscales et administratives \u00e0 effectuer lors d\u2019un \u00e9change de services entre professionnels, qu\u2019il soit intracommunautaire ou hors de l\u2019Union europ\u00e9enne.<\/p>\n<h2><strong>Le principe des prestations de services<\/strong><\/h2>\n<p>Les prestations de services suivent les m\u00eames r\u00e8gles qu\u2019il s\u2019agisse d\u2019entreprises membres ou non de l&rsquo;Union europ\u00e9enne (UE). <strong>Elles sont factur\u00e9es sans TVA.<\/strong> L\u2019acqu\u00e9reur paye (ou \u201cautoliquide\u201d) la TVA au taux applicable dans son pays.<\/p>\n<p>Si les \u00e9changes ont lieu avec un pays de l\u2019Union europ\u00e9enne, il s\u2019agit d\u2019op\u00e9rations intracommunautaires, formalis\u00e9es par une d\u00e9claration europ\u00e9enne de services (DES).<\/p>\n<p>La TVA sur les prestations de services \u00e0 l\u2019international sera per\u00e7ue sur le lieu d\u2019\u00e9tablissement du preneur (ou acheteur, ou acqu\u00e9reur). Ainsi l\u2019acheteur europ\u00e9en \u201cautoliquide\u201d la TVA au taux applicable dans son pays. (par diff\u00e9rence entre TVA d\u00e9ductible et collect\u00e9e).<\/p>\n<h3><strong>Exemple 1<\/strong><\/h3>\n<p>Une entreprise fran\u00e7aise <strong>vend<\/strong> 2 000 \u20ac de conseil en marketing \u00e0 VANDEPUTTE, une entreprise belge.<\/p>\n<p>Chez le client belge, il s\u2019agit d\u2019un achat de prestations de services intracommunautaire<strong>.<\/strong> Il constate une charge, et <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\" target=\"_self\" rel=\"noopener\">autoliquide la TVA<\/a>. au taux en vigueur en Belgique.<\/p>\n<p>Chez le fournisseur fran\u00e7ais, s\u2019agit d\u2019une <strong>vente de prestations de services intracommunautaire. L<\/strong>a facture ne comportera pas de TVA, car celle-ci sera acquitt\u00e9e par l\u2019acheteur belge. Sur la facture appara\u00eetront :<\/p>\n<ul>\n<li>les num\u00e9ros de TVA intracommunautaire des entreprises fran\u00e7aise et belge. (Il est toujours conseill\u00e9 de v\u00e9rifier la validit\u00e9 du num\u00e9ro de TVA intracommunautaire fourni <a href=\"http:\/\/ec.europa.eu\/taxation_customs\/vies\/\">sur le syst\u00e8me VIES<\/a>.<\/li>\n<li>la mention (non obligatoire, mais conseill\u00e9e)\u00a0: \u00ab\u00a0Autoliquidation par le preneur\u00bb (Art. 283-2 du CGI ou Art. 44 de la directive 2008\/8).<\/li>\n<\/ul>\n<p>Les \u00e9critures comptables seront :<\/p>\n<p>706xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Prestation de services\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 000,00<\/p>\n<p>411xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Client VANDEPUTTE\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 000,00<\/p>\n<p>Sur la d\u00e9claration de TVA (CA3), inscrire le montant en <strong>ligne E2<\/strong> (autres op\u00e9rations non imposables), pour 2000 \u20ac.<\/p>\n<p class=\"p1\"><div class=\"encadre-style\"> Attention, la <strong>d\u00e9claration de TVA CA3<\/strong> a \u00e9t\u00e9 modifi\u00e9e en 2022, avec l&rsquo;apparition de nouvelles cases, du fait de la r\u00e9forme de la TVA sur les importations. De plus, la codification a \u00e9t\u00e9 enti\u00e8rement revue.<\/div><\/p>\n<p><strong>La DES (D\u00e9claration europ\u00e9enne de services) est obligatoire.<\/strong> C\u2019est \u00e0 l\u2019entreprise prestataire (ici fran\u00e7aise) de la remplir, au plus tard le 10\u00e8me jour ouvrable du mois suivant sur le site <a href=\"https:\/\/www.douane.gouv.fr\/service-en-ligne\/declaration-europeenne-de-services-des\">pro.douane.gouv.fr<\/a>.<\/p>\n<h3><strong>Exemple 2<\/strong><\/h3>\n<p>L\u2019entreprise <strong>ach\u00e8te<\/strong> maintenant une prestation de services chez FERRARI, une entreprise italienne.<\/p>\n<p>Chez le client fran\u00e7ais, s\u2019agit<strong> d\u2019un achat de prestations de services intracommunautaire.<\/strong> La facture ne comportera pas de TVA.<\/p>\n<p>Sur la facture appara\u00eetront :<\/p>\n<ul>\n<li>les num\u00e9ros de TVA intracommunautaire des entreprises fran\u00e7aise et italienne .<\/li>\n<li>la mention \u00e9quivalente \u00e0 \u00ab\u00a0Autoliquidation\u00a0\u00bb \u00e9crite en italien.<\/li>\n<\/ul>\n<p>Les \u00e9critures comptables seront :<\/p>\n<p>6226xx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Honoraires\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 000,00<\/p>\n<p>401xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur FERRARI\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 000,00<\/p>\n<p>445662\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TVA d\u00e9ductible intracommunautaire\u00a0\u00a0\u00a0 \u00a0 400,00<\/p>\n<p>4452xx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TVA due intracommunautaire\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 400,00<\/p>\n<p>Sur la d\u00e9claration de TVA (CA3), il faudra inscrire :<\/p>\n<ul>\n<li>en <strong>ligne A3<\/strong>\u00a0(achats de prestations de services intracommunautaires) : 2 000 \u20ac.<\/li>\n<li>en ligne 8 :\n<ul>\n<li>Base HT pour 2 000 \u20ac<\/li>\n<li>TVA due pour 400 \u20ac<\/li>\n<\/ul>\n<\/li>\n<li>en ligne 16 (Total TVA brute due) : 400 \u20ac<\/li>\n<\/ul>\n<p>Le preneur (le client) ne remplit pas la DES (D\u00e9claration europ\u00e9enne de services).<\/p>\n<h3><strong>Exemple 3<\/strong><\/h3>\n<p>Notre entreprise <strong>vend <\/strong>maintenant sa prestation de services en dehors de l\u2019UE, \u00e0 YILMAZ, une entreprise turque.<\/p>\n<p>Chez le fournisseur fran\u00e7ais, s\u2019agit d\u2019une <strong>vente de prestations de services extracommunautaire. <\/strong>La facture ne comportera pas de TVA.<\/p>\n<p>Sur la facture appara\u00eetront :<\/p>\n<ul>\n<li>le num\u00e9ro de TVA intracommunautaire de l\u2019entreprise fran\u00e7aise.<\/li>\n<li>la mention (non obligatoire, mais conseill\u00e9e)\u00a0: \u00ab\u00a0Exon\u00e9ration de TVA (Art. 283-2 du CGI ou Art. 44 de la directive 2008\/8).<\/li>\n<\/ul>\n<p>Les \u00e9critures comptables seront les m\u00eames que pr\u00e9c\u00e9demment :<\/p>\n<p>706xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Prestation de services\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 000,00<\/p>\n<p>411xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Client YILMAZ\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2 000,00<\/p>\n<p>Sur la d\u00e9claration de TVA (CA3), il faudra inscrire le montant en <strong>ligne E2<\/strong> (autres op\u00e9rations non imposables) pour 2000 \u20ac.<\/p>\n<p>La DES (D\u00e9claration europ\u00e9enne de services) n\u2019est pas \u00e0 remplir.<\/p>\n<h3><strong>Exemple 4<\/strong><\/h3>\n<p>La m\u00eame entreprise <strong>ach\u00e8te<\/strong> maintenant des services chez JOHNSON, une entreprise britannique. <strong>Cette derni\u00e8re n\u2019est plus dans l\u2019UE depuis le 1er Janvier 2021<\/strong>. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/le-brexit\/\">Le Brexit<\/a>).<\/p>\n<p>Chez le client fran\u00e7ais, s\u2019agit<strong> d\u2019un achat de prestations de services extracommunautaire. <\/strong>La facture ne comportera pas de TVA.<\/p>\n<p>Les \u00e9critures comptables seront :<\/p>\n<p>6226xx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Honoraires\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3 000,00<\/p>\n<p>401xxx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fournisseur JOHNSON\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3 000,00<\/p>\n<p>Auto-liquidation de la TVA (voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lauto-liquidation-de-la-tva-et-sa-comptabilisation\/\" target=\"_self\" rel=\"noopener\">L\u2019auto-liquidation de la TVA et sa comptabilisation<\/a>)<\/p>\n<p>445663\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TVA d\u00e9ductible extra-communautaire\u00a0\u00a0 \u00a0 600,00<\/p>\n<p>4453xx\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TVA due extra-communautaire\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 600,00<\/p>\n<p>Sur la d\u00e9claration de TVA (CA3), il faudra inscrire :<\/p>\n<ul>\n<li>en <strong>ligne A3<\/strong> (Achats de prestations de services&#8230;) : 3 000 \u20ac.<\/li>\n<li>en ligne 8\n<ul>\n<li>Base HT pour 3 000 \u20ac<\/li>\n<li>Taxe due pour 600 \u20ac<\/li>\n<\/ul>\n<\/li>\n<li>en ligne 16 (Total TVA brute due) : 600 \u20ac<\/li>\n<\/ul>\n<p>Le preneur (le client) ne remplit pas la DES (D\u00e9claration europ\u00e9enne de services).<\/p>\n<div class=\"encadre-style\">\n<h4>Liste des pays et territoires faisant partie de l\u2019Union europ\u00e9enne (au 01\/01\/2021) :<\/h4>\n<p>L\u2019Allemagne, l\u2019Autriche, la Belgique, la Bulgarie, Chypre, la Croatie, le Danemark, l\u2019Espagne, l\u2019Estonie, la Finlande, la France (dont la Principaut\u00e9 de Monaco), la Gr\u00e8ce, la Hongrie, l\u2019Irlande, l\u2019Italie (y compris Saint Marin), la Lettonie, la Lituanie, le Luxembourg, Malte, les Pays-Bas, la Pologne, le Portugal (y compris Mad\u00e8re et les A\u00e7ores), la R\u00e9publique tch\u00e8que, la Roumanie, la Slov\u00e9nie, la Slovaquie et la Su\u00e8de.<\/p>\n<p>Pays ou territoires ne faisant pas partie de l\u2019Union europ\u00e9enne, c\u2019est \u00e0 dire assimil\u00e9s \u00e0 des \u201cpays tiers\u201d, m\u00eame si certains b\u00e9n\u00e9ficient de r\u00e9gimes particuliers :<\/p>\n<ul>\n<li>L\u2019Andorre, la Suisse, le Vatican, le Royaume Uni, Gibraltar et les \u00eeles anglo-normandes,<\/li>\n<li>Les collectivit\u00e9s d&rsquo;outre-mer de Saint-Pierre-et-Miquelon, de Nouvelle-Cal\u00e9donie, de Saint Martin, de Saint Barth\u00e9l\u00e9my, de Wallis-et-Futuna et de Polyn\u00e9sie fran\u00e7aise,<\/li>\n<li>Les \u00eeles et territoires composant les terres australes et antarctiques fran\u00e7aises,<\/li>\n<li>De m\u00eame, les cinq d\u00e9partements fran\u00e7ais d\u2019Outre Mer (Guadeloupe, Martinique, Guyane, Mayotte et R\u00e9union), bien que fran\u00e7ais, sont consid\u00e9r\u00e9s comme des territoires d&rsquo;exportation par rapport \u00e0 la France m\u00e9tropolitaine. Ils ne font pas partie du territoire fiscal de l\u2019Union europe\u0301<\/li>\n<li>Certains territoires des \u00c9tats membres sont \u00e9galement exclus du champ d&rsquo;application du r\u00e9gime de la TVA intracommunautaire :\n<ul>\n<li>l\u2019&rsquo;\u00eele d&rsquo;Helgoland et le territoire de B\u00fcsingen pour l&rsquo;Allemagne,<\/li>\n<li>Ceuta, Melilla et les \u00eeles Canaries pour l&rsquo;Espagne,<\/li>\n<li>les \u00eeles Aland pour la Finlande,<\/li>\n<li>le mont Athos pour la Gr\u00e8ce,<\/li>\n<li>Livigno, Campione d&rsquo;Italia et les eaux nationales du lac de Lugano pour l\u2019Italie,<\/li>\n<li>Les \u00eeles F\u00e9ro\u00e9 et le Groenland pour le Danemark,<\/li>\n<li>Les Antilles n\u00e9erlandaises pour les Pays Bas<\/div><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4>Cet article vous a int\u00e9ress\u00e9 ?<\/h4>\n<p>Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres 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 style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/actualites-de-mars-2026\/\">Actualit\u00e9s de Mars 2026\u00a0<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/credit-documentaire-04092014avimex1\/\">Qu\u2019est-ce qu\u2019un cr\u00e9dit documentaire ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-echanges-de-biens-hors-ue\/\" target=\"_self\" rel=\"noopener\">La TVA sur les e\u0301changes de biens hors UE<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/guichet-unique-tva\/\" target=\"_self\" rel=\"noopener\">Le guichet unique de TVA pour le commerce en ligne<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise fran\u00e7aise qui vend ou ach\u00e8te des services hors de France est-elle redevable de la TVA ? Quelles sont les r\u00e8gles de la TVA sur les prestations de services entre professionnels \u00e0 l\u2019international ? L\u2019assujettissement \u00e0 la TVA d\u00e9pend&#8230;<\/p>\n","protected":false},"author":1,"featured_media":30895,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[],"class_list":["post-30892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La TVA sur les prestations de services \u00e0 l\u2019international | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le principe des prestations de services \u00e0 l&#039;international. Quelles sont les r\u00e8gles de la TVA sur les prestations de services \u00e0 l\u2019international ?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La TVA sur les prestations de services \u00e0 l\u2019international | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le principe des prestations de services \u00e0 l&#039;international. Quelles sont les r\u00e8gles de la TVA sur les prestations de services \u00e0 l\u2019international ?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-23T07:30:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-24T16:52:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"200\" \/>\n\t<meta property=\"og:image:height\" content=\"150\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"La TVA sur les prestations de services \u00e0 l\u2019international\",\"datePublished\":\"2021-02-23T07:30:49+00:00\",\"dateModified\":\"2026-02-24T16:52:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\"},\"wordCount\":1251,\"commentCount\":61,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg\",\"articleSection\":[\"Comptabilit\u00e9\",\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\",\"url\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\",\"name\":\"La TVA sur les prestations de services \u00e0 l\u2019international | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg\",\"datePublished\":\"2021-02-23T07:30:49+00:00\",\"dateModified\":\"2026-02-24T16:52:43+00:00\",\"description\":\"Le principe des prestations de services \u00e0 l'international. Quelles sont les r\u00e8gles de la TVA sur les prestations de services \u00e0 l\u2019international ?\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg\",\"width\":200,\"height\":150,\"caption\":\"La TVA sur les prestations de services \u00e0 l\u2019international\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La TVA sur les prestations de services \u00e0 l\u2019international\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La TVA sur les prestations de services \u00e0 l\u2019international | Blog Valoxy - Expertise comptable","description":"Le principe des prestations de services \u00e0 l'international. Quelles sont les r\u00e8gles de la TVA sur les prestations de services \u00e0 l\u2019international ?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/","og_locale":"fr_FR","og_type":"article","og_title":"La TVA sur les prestations de services \u00e0 l\u2019international | Blog Valoxy - Expertise comptable","og_description":"Le principe des prestations de services \u00e0 l'international. Quelles sont les r\u00e8gles de la TVA sur les prestations de services \u00e0 l\u2019international ?","og_url":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2021-02-23T07:30:49+00:00","article_modified_time":"2026-02-24T16:52:43+00:00","og_image":[{"width":200,"height":150,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"La TVA sur les prestations de services \u00e0 l\u2019international","datePublished":"2021-02-23T07:30:49+00:00","dateModified":"2026-02-24T16:52:43+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/"},"wordCount":1251,"commentCount":61,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg","articleSection":["Comptabilit\u00e9","Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/","url":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/","name":"La TVA sur les prestations de services \u00e0 l\u2019international | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg","datePublished":"2021-02-23T07:30:49+00:00","dateModified":"2026-02-24T16:52:43+00:00","description":"Le principe des prestations de services \u00e0 l'international. Quelles sont les r\u00e8gles de la TVA sur les prestations de services \u00e0 l\u2019international ?","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/02\/tva-sur-les-prestations-de-services-y-linternational-e1620197988147-1.jpg","width":200,"height":150,"caption":"La TVA sur les prestations de services \u00e0 l\u2019international"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"La TVA sur les prestations de services \u00e0 l\u2019international"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/30892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=30892"}],"version-history":[{"count":4,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/30892\/revisions"}],"predecessor-version":[{"id":73363,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/30892\/revisions\/73363"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/30895"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=30892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=30892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=30892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}