{"id":12013,"date":"2019-08-11T21:45:30","date_gmt":"2019-08-11T19:45:30","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=12013"},"modified":"2019-08-11T21:45:32","modified_gmt":"2019-08-11T19:45:32","slug":"les-bons-et-la-tva","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/","title":{"rendered":"Les bons et la TVA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">L\u2019administration fiscale vient de commenter au <a href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/11738-PGP.html?identifiant=BOI-TVA-CHAMP-10-10-40-50-20190807\">BOFiP<\/a> le <strong>nouveau r\u00e9gime d\u2019imposition \u00e0 la TVA<\/strong> des bons. L\u2019article 73 de la loi de finances pour 2019 a transpos\u00e9 <strong>la directive<\/strong> n\u00b02016\/1065 relative au traitement des bons. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2 cat\u00e9gories de bons<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un <strong>bon<\/strong> est un instrument qui permet \u00e0 son titulaire\nen \u00e9change de sa remise de b\u00e9n\u00e9ficier de la livraison d\u2019un bien ou d\u2019une\nprestation de service identifi\u00e9e d\u00e8s l\u2019origine. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019administration fiscale pr\u00e9cise que les bons remis\ngratuitement, les titres-restaurant, les ch\u00e8ques-vacances et les CESU ne sont\npas des bons au sens de l\u2019article 256 ter du CGI.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La loi distingue deux types de bons&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les <strong>bons \u00e0 usage unique<\/strong>&nbsp;: le lieu de\nla livraison des biens ou des prestations auxquels le bon se rapporte et la TVA\ny aff\u00e9rente sont connus d\u00e8s son \u00e9mission (assiette, taux de TVA, territorialit\u00e9)<\/li><li>Les <strong>bons \u00e0 usage multiple<\/strong>&nbsp;: bons\nautres que les bons \u00e0 usage unique.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Un bon qui donnerait droit \u00e0 plusieurs prestations de m\u00eame\nnature ou m\u00eame \u00e0 des prestations diff\u00e9rentes, mais dont l\u2019assiette, le taux de\nTVA et la territorialit\u00e9 seraient identiques entre tout de m\u00eame dans la\ncat\u00e9gorie des bons \u00e0 usage unique. C\u2019est le cas par exemple des cartes\npermettant d\u2019acc\u00e9der \u00e0 un nombre de repr\u00e9sentations d\u00e9termin\u00e9es de spectacles. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>coffrets-cadeau<\/strong> avec une dur\u00e9e limit\u00e9e et\npermettant d\u2019acc\u00e9der \u00e0 diff\u00e9rentes prestations dans diff\u00e9rents pays de l\u2019Union\neurop\u00e9enne entrent en revanche dans la cat\u00e9gorie des <strong>bons \u00e0 usage multiple<\/strong>.\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e8gles d\u2019imposition \u00e0 la TVA<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La distinction entre les bons \u00e0 usage unique et les bons \u00e0\nusage multiple est fondamentale. Les r\u00e8gles d\u2019imposition \u00e0 la TVA sont en effet\ndiff\u00e9rentes&nbsp;: <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Les bons \u00e0 usage unique<\/strong> sont impos\u00e9s \u00e0 la\nTVA de la m\u00eame mani\u00e8re que la livraison ou la prestation de services \u00e0 laquelle\nle bon se rapporte. La <strong>TVA<\/strong> doit ainsi \u00eatre <strong>factur\u00e9e<\/strong> d\u00e8s la remise\ndes bons.<\/li><li><strong>Les bons \u00e0 usage multiple<\/strong> ne sont soumis\n\u00e0 la TVA que lors de la livraison des biens ou la r\u00e9alisation de la prestation\nde services soit au moment o\u00f9 l\u2019assiette, le taux de TVA et le lieu d\u2019imposition\nsont connus. Aucune TVA ne doit \u00eatre factur\u00e9e \u00e0 la remise des bons.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale vient de commenter au BOFiP le nouveau r\u00e9gime d\u2019imposition \u00e0 la TVA des bons. L\u2019article 73 de la loi de finances pour 2019 a transpos\u00e9 la directive n\u00b02016\/1065 relative au traitement des bons. 2 cat\u00e9gories de bons Un bon est un instrument qui permet \u00e0 son titulaire en \u00e9change de sa remise de [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3],"tags":[1047],"class_list":["post-12013","post","type-post","status-publish","format-standard","hentry","category-comptabilite-fiscalite-et-gestion-financiere","tag-tva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les bons et la TVA - Le Blog GERESO<\/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.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les bons et la TVA - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale vient de commenter au BOFiP le nouveau r\u00e9gime d\u2019imposition \u00e0 la TVA des bons. L\u2019article 73 de la loi de finances pour 2019 a transpos\u00e9 la directive n\u00b02016\/1065 relative au traitement des bons. 2 cat\u00e9gories de bons Un bon est un instrument qui permet \u00e0 son titulaire en \u00e9change de sa remise de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-11T19:45:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-08-11T19:45:32+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/\",\"name\":\"Les bons et la TVA - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2019-08-11T19:45:30+00:00\",\"dateModified\":\"2019-08-11T19:45:32+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2019\/08\/11\/les-bons-et-la-tva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les bons et la TVA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). 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