{"id":59549,"date":"2021-09-16T08:30:31","date_gmt":"2021-09-16T06:30:31","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=59549"},"modified":"2024-06-13T12:14:50","modified_gmt":"2024-06-13T10:14:50","slug":"lautoliquidation-de-la-tva","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/","title":{"rendered":"L\u2019autoliquidation de la TVA"},"content":{"rendered":"<p>En r\u00e8gle g\u00e9n\u00e9rale, la TVA (Taxe sur la valeur ajout\u00e9e) est collect\u00e9e par le vendeur d\u2019un bien, ou le prestataire d\u2019un service. Celui-ci la reverse ensuite aux Imp\u00f4ts. Dans certaines situations, le client lui-m\u00eame reverse la TVA \u00e0 l\u2019\u00c9tat. Cette inversion du redevable l\u00e9gal et habituel de la TVA\u00a0 (\u201creverse charge\u201d en anglais) constitue le principe de l\u2019autoliquidation. Ce m\u00e9canisme a \u00e9t\u00e9 mis en place par souci de simplification, de rationalisation fiscale et de lutte contre la fraude.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France explique les diff\u00e9rents cas d\u2019autoliquidation.<\/p>\n<h2><strong>Pour quelles op\u00e9rations ?<\/strong><\/h2>\n<p>Le m\u00e9canisme d\u2019auto-liquidation de TVA s\u2019applique aux entreprises clientes, identifi\u00e9es \u00e0 la TVA en France, qui :<\/p>\n<ul>\n<li>ach\u00e8tent un service aupr\u00e8s d\u2019entreprises situ\u00e9es hors de France,<\/li>\n<li>livrent en France des biens achet\u00e9s \u00e0 l\u2019\u00e9tranger,<\/li>\n<li>ach\u00e8tent un bien situ\u00e9 en France aupr\u00e8s d\u2019une entreprise situ\u00e9e hors de France,<\/li>\n<li>r\u00e9alisent une livraison \u00e0 elles-m\u00eames (dans certains cas pr\u00e9cis),<\/li>\n<li>sous-traitent des travaux de b\u00e2timent<\/li>\n<\/ul>\n<h2><strong>Pour quelles raisons ?<\/strong><\/h2>\n<h3><strong>Encadrement juridique<\/strong><\/h3>\n<p>En inversant le redevable habituel de la TVA, l\u2019autoliquidation permettait, \u00e0 l\u2019origine, d\u2019encadrer juridiquement la TVA dans des op\u00e9rations o\u00f9 des prestataires ou des vendeurs \u00e9taient \u00e9tablis hors de France.<\/p>\n<h3><strong>All\u00e9ger les d\u00e9marches administratives<\/strong><\/h3>\n<p>L&rsquo;autoliquidation \u00e9vite en effet que les soci\u00e9t\u00e9s \u00e9trang\u00e8res, qui facturent en France, ne soient oblig\u00e9es de s&rsquo;immatriculer sur le territoire fran\u00e7ais pour d\u00e9poser des d\u00e9clarations de TVA en France.<\/p>\n<p>Ainsi le m\u00e9canisme permet, pour les entreprises clientes<strong> identifi\u00e9es \u00e0 la TVA en France<\/strong>, d\u2019\u00eatre elles-m\u00eames redevables de la TVA (en France). Le prestataire ou le vendeur (\u00e9tabli hors de France) facture alors ses marchandises ou ses prestations de service <strong>hors taxe. <\/strong>Il pr\u00e9cise sur sa facture que la TVA est due par le client identifi\u00e9 \u00e0 la TVA en France. Voir \u00e0 ce sujet nos articles :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-echanges-de-biens-intracommunautaires\/\">La TVA sur les \u00e9changes de biens intracommunautaires<\/a>,<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\">La TVA sur les prestations de services \u00e0 l\u2019international<\/a>,<\/li>\n<li>Et <a href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-echanges-de-biens-hors-ue\/\">La TVA sur les e\u0301changes de biens hors UE<\/a>.<\/li>\n<\/ul>\n<h3><strong>Lutter contre la fraude<\/strong><\/h3>\n<p>L\u2019autoliquidation de la TVA est aussi un m\u00e9canisme anti-fraude. Les directives europ\u00e9ennes sur la TVA ont donn\u00e9 la possibilit\u00e9 aux Etats membres d\u2019instaurer l\u2019autoliquidation de la TVA dans des secteurs \u00e9conomiques sp\u00e9cifiques, pour lutter contre la fraude \u00e0 la TVA constat\u00e9e dans ces secteurs.<\/p>\n<p>Ainsi, l\u2019autoliquidation de la TVA s\u2019applique en cas de sous-traitance de travaux de b\u00e2timent depuis le 1er janvier 2014, \u00e0 condition qu\u2019ils soient en relation avec un bien immobilier. (ou avec le prolongement de travaux sur un bien immobilier, voir notre article <a href=\"https:\/\/valoxy.org\/blog\/autoliquidation-de-la-tva-qu-est-ce-que-c-est\/\">Autoliquidation de la TVA dans le BTP<\/a>)<\/p>\n<p>Il s&rsquo;agit uniquement des cas de <strong>sous-traitance<\/strong>, c\u2019est-\u00e0-dire lorsque l\u2019entrepreneur principal (le \u201cdonneur d\u2019ordre\u201d) confie par contrat \u00e0 un prestataire l&rsquo;ex\u00e9cution de tout ou partie d\u2019un march\u00e9 conclu avec le ma\u00eetre d&rsquo;ouvrage.<\/p>\n<p>Les sous-traitants ne facturent pas de TVA \u00e0 leurs clients. C\u2019est le donneur d\u2019ordre qui autoliquide la TVA. L\u2019Etat consid\u00e8re en effet que les donneurs d\u2019ordres, parce que ce sont souvent des entreprises plus importantes, b\u00e9n\u00e9ficient d\u2019une meilleure organisation comptable. La loi impose maintenant \u00e0 ces derni\u00e8res de verser elles-m\u00eame la TVA, d\u00e8s le moment o\u00f9 elles peuvent la r\u00e9cup\u00e9rer. 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<h3><strong>Neutralit\u00e9 fiscale<\/strong><\/h3>\n<p>Enfin, le dernier point concerne certaines \u201c<strong>livraisons \u00e0 soi-m\u00eame\u201d<\/strong>. Il convient, l\u00e0 encore, de s\u2019<strong>assurer de la neutralit\u00e9 fiscale<\/strong>\u00a0en mati\u00e8re de\u00a0TVA. Et attention ! Depuis fin D\u00e9cembre 2014, il n\u2019y a plus d\u2019obligation d\u2019autoliquider la TVA sur les livraisons \u00e0 soi-m\u00eame pour les entreprises qui pourraient d\u00e9duire cette TVA en totalit\u00e9. (Loi sur la simplification de la vie des entreprises)<\/p>\n<p>Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/tva-livraison-a-soi-meme\/\">TVA\u00a0: qu\u2019est-ce qu\u2019une livraison \u00e0 soi-m\u00eame\u00a0?<\/a><\/p>\n<h3><strong>Sanctions <\/strong><strong>en cas de d\u00e9faut d<\/strong><strong>\u2019<\/strong><strong>autoliquidation de la TVA<\/strong><\/h3>\n<p>En cas d\u2019omission d\u2019autoliquidation de la TVA dans les cas pr\u00e9vus, l\u2019entreprise s\u2019expose \u00e0 une amende de 5% du montant de la TVA non d\u00e9clar\u00e9e. Et ce, m\u00eame si la TVA est par ailleurs int\u00e9gralement r\u00e9cup\u00e9rable sur l\u2019op\u00e9ration en question.<\/p>\n<p>&nbsp;<\/p>\n<p>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>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\">La TVA, qu\u2019est-ce que c\u2019est ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/tva-dans-un-previsionnel-financier\/\">La TVA dans un pr\u00e9visionnel financier<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/mentions-obligatoires-sur-les-factures\/\">Les mentions obligatoires sur les factures<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/bilan-comptable\/\">Comment lire un bilan comptable en un clin d\u2019\u0153il et 10 informations simples ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-impots-et-taxes-de-lentreprise\/\" target=\"_self\" rel=\"noopener\">Les imp\u00f4ts et taxes de l\u2019entreprise<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En r\u00e8gle g\u00e9n\u00e9rale, la TVA (Taxe sur la valeur ajout\u00e9e) est collect\u00e9e par le vendeur d\u2019un bien, ou le prestataire d\u2019un service. Celui-ci la reverse ensuite aux Imp\u00f4ts. Dans certaines situations, le client lui-m\u00eame reverse la TVA \u00e0 l\u2019\u00c9tat. Cette&#8230;<\/p>\n","protected":false},"author":1,"featured_media":59550,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-59549","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>L\u2019autoliquidation de la TVA | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le principe de l\u2019autoliquidation de la TVA consiste \u00e0 inverser le redevable l\u00e9gal et habituel de la TVA (\u201creverse charge\u201d en anglais).\" \/>\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\/lautoliquidation-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019autoliquidation de la TVA | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le principe de l\u2019autoliquidation de la TVA consiste \u00e0 inverser le redevable l\u00e9gal et habituel de la TVA (\u201creverse charge\u201d en anglais).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\" \/>\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=\"2021-09-16T06:30:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-13T10:14:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/09\/autoliquidation-pour-la-tva-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\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=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"L\u2019autoliquidation de la TVA\",\"datePublished\":\"2021-09-16T06:30:31+00:00\",\"dateModified\":\"2024-06-13T10:14:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\"},\"wordCount\":806,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2021\/09\/autoliquidation-pour-la-tva-scaled-1.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\",\"url\":\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\",\"name\":\"L\u2019autoliquidation de la TVA | Blog Valoxy - 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