{"id":3521,"date":"2013-05-30T19:10:15","date_gmt":"2013-05-30T17:10:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=3521"},"modified":"2025-03-24T16:41:30","modified_gmt":"2025-03-24T15:41:30","slug":"numero-tva-intracommunautaire","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/numero-tva-intracommunautaire\/","title":{"rendered":"Le num\u00e9ro de TVA intracommunautaire"},"content":{"rendered":"<p>\u00cates-vous au point sur le num\u00e9ro de TVA intracommunautaire ? Votre entreprise peut \u00eatre amen\u00e9e \u00e0 travailler avec des partenaires install\u00e9s dans d\u2019autres pays membres de l\u2019Union europ\u00e9enne, ou peut \u00eatre travaillez-vous d\u00e9j\u00e0 avec des entreprises \u00e9tablies dans d\u2019autres pays membres ? Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous aide \u00e0 en savoir plus.<\/p>\n<p>&nbsp;<\/p>\n<h4 class=\"p1\">D\u00e9finition<\/h4>\n<p class=\"p1\">Le Num\u00e9ro de TVA intracommunautaire est d\u00e9livr\u00e9 par le service des imp\u00f4ts des entreprises et sert d\u2019identifiant :<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\">aux entreprises redevables de la TVA,<\/span><\/li>\n<li class=\"li2\"><span class=\"s2\">aux assujettis non redevables qui ont d\u00e9pass\u00e9 un seuil de 10 000 \u20ac d&rsquo;acquisitions intracommunautaires au cours de l\u2019ann\u00e9e. (ou qui ont opt\u00e9 pour le paiement de la TVA),<\/span><\/li>\n<li class=\"li2\"><span class=\"s2\">aux entreprises qui ach\u00e8tent ou r\u00e9alisent des prestations de services dans d&rsquo;autres Etats membres.<\/span><\/li>\n<\/ul>\n<p class=\"p1\">C\u2019est un num\u00e9ro \u00e0 13 caract\u00e8res. Il a pour but de garantir la s\u00fbret\u00e9 des \u00e9changes entre assujettis au sein de l&rsquo;Union Europ\u00e9enne. Il doit obligatoirement figurer sur les factures relatives aux \u00e9changes intracommunautaires.<\/p>\n<p><span class=\"exergue\"><strong>Sachez qu\u2019en cas de contr\u00f4le fiscal, si le contr\u00f4leur ne trouve rien \u00e0 se mettre sous la dent, il risque de v\u00e9rifier vos factures, et si, sur certaines, il manque le num\u00e9ro de TVA intracommunautaire, vous serez appel\u00e9 \u00e0 payer la TVA au taux de 19.60% sur cette facture (alors que les livraisons intracommunautaires sont exon\u00e9r\u00e9es de TVA par auto-liquidation), ce qui va avoir un impact direct sur votre marge !<\/strong><\/span><\/p>\n<p>Il est donc important de savoir comment se compose ce num\u00e9ro ! Vous pourrez ainsi v\u00e9rifier que celui que vous donne votre fournisseur ou votre client est valide&#8230; Cela vous \u00e9vitera toute d\u00e9convenue.<\/p>\n<p>Vous trouverez ci-dessous un tableau r\u00e9capitulant la fa\u00e7on dont se compose le num\u00e9ro de TVA intracommunautaire pour chaque pays membre de l\u2019Union europ\u00e9enne :<\/p>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-3524 aligncenter\" style=\"margin-top: 20px; margin-bottom: 20px;\" title=\"Num\u00e9ro de TVA intracommunautaire\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/tableautvaintracom.png\" alt=\"Composition du num\u00e9ro de TVA intracommunautaire dans chaque \u00e9tat membre.\" width=\"498\" height=\"515\" \/><\/p>\n<p><strong>Attention, depuis le 1er Janvier 2021, la Grande Bretagne ne fait plus partie de l&rsquo;Union europ\u00e9enne !<\/strong><\/p>\n<p><img decoding=\"async\" class=\"size-full wp-image-3246 alignleft\" style=\"margin-right: 10px;\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/info3.png\" alt=\"info3\" width=\"59\" height=\"57\" \/>Vous constaterez donc en un coup d\u2019\u0153il que le num\u00e9ro de TVA intracommunautaire est erron\u00e9 s\u2019il ne commence pas par deux lettres (sp\u00e9cifiques \u00e0 chaque pays). Ensuite vous pouvez aller plus loin en v\u00e9rifiant que le nombre de caract\u00e8res correspond bien \u00e0 ce qui est pr\u00e9vu.<\/p>\n<h4><span class=\"exergue\"><strong>Mentions obligatoires sur la facture<\/strong><\/span><\/h4>\n<p><span class=\"exergue\">A noter que les mentions suivantes doivent \u00e9galement \u00eatre visibles sur la facture :<\/span><\/p>\n<ul>\n<li>\u00ab\u00a0Exon\u00e9ration de TVA, article 262 ter I du CGI\u00a0\u00bb pour une livraison de marchandise,<\/li>\n<li>\u00ab\u00a0Exon\u00e9ration de TVA, article 259B du CGI\u00a0\u00bb pour une prestation de services.<\/li>\n<\/ul>\n<p>Bien v\u00e9rifier les num\u00e9ros de TVA intracommunautaire et s\u2019assurer de porter les bonnes mentions sur vos factures vous permettra d\u2019avoir l\u2019esprit tranquille en cas de contr\u00f4le.<br \/>\n<span class=\"exergue\"><strong>Si vous avez des questions sur la TVA intracommunautaire, ou toute autre op\u00e9ration, parlez-en \u00e0 votre expert-comptable. Il sera en mesure de vous renseigner gr\u00e2ce \u00e0 sa connaissance et \u00e0 ses comp\u00e9tences.<\/strong><\/span><\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, accompagne les cr\u00e9ateurs d\u2019entreprise et les entrepreneurs, et reste \u00e0 votre disposition pour toute question, ou pour parler de votre projet.<\/p>\n<p class=\"p1\">Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/le-brexit\/\"><span class=\"s2\">Le Brexit<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/les-incoterms-quest-ce-que-cest\/\"><span class=\"s2\">Les Incoterms, qu\u2019est-ce que c\u2019est ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/credit-documentaire-04092014avimex1\/\"><span class=\"s2\">Qu\u2019est-ce qu\u2019un cr\u00e9dit documentaire ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/le-volontariat-international-en-entreprise-vie\/\">Le Volontariat International en Entreprise (VIE)<\/a><\/span><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/echanges-intracommunautaires-le-regime-de-la-vente-a-distance\/\" target=\"_self\" rel=\"noopener noreferrer\">Echanges intracommunautaires : le r\u00e9gime de la vente \u00e0 distance<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00cates-vous au point sur le num\u00e9ro de TVA intracommunautaire ? Votre entreprise peut \u00eatre amen\u00e9e \u00e0 travailler avec des partenaires install\u00e9s dans d\u2019autres pays membres de l\u2019Union europ\u00e9enne, ou peut \u00eatre travaillez-vous d\u00e9j\u00e0 avec des entreprises \u00e9tablies dans d\u2019autres pays&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2099,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3521","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>Le num\u00e9ro de TVA intracommunautaire | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le num\u00e9ro de TVA intracommunautaire permet l&#039;identification \u00e0 la TVA des entreprises \u00e0 travers toute l&#039;UE.\" \/>\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\/numero-tva-intracommunautaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le num\u00e9ro de TVA intracommunautaire | Blog Valoxy - 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