{"id":17056,"date":"2020-08-31T06:00:31","date_gmt":"2020-08-31T04:00:31","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=17056"},"modified":"2020-08-30T12:12:07","modified_gmt":"2020-08-30T10:12:07","slug":"recuperation-de-la-tva-sur-les-dons-dinvendus","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2020\/08\/31\/recuperation-de-la-tva-sur-les-dons-dinvendus\/","title":{"rendered":"R\u00e9cup\u00e9ration de la TVA sur les dons d\u2019invendus"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Depuis une loi du 10 f\u00e9vrier\n2020, les entreprises peuvent r\u00e9cup\u00e9rer la TVA sur les <strong>dons d\u2019invendus<\/strong>\nr\u00e9alis\u00e9s aupr\u00e8s d\u2019<strong>associations reconnues d\u2019utilit\u00e9 publique<\/strong>. L\u2019administration\nfiscale a comment\u00e9 au BOFiP ces dispositions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dons d\u2019invendus&nbsp;:\nr\u00e9cup\u00e9ration de la TVA<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En principe, la TVA ne peut\n\u00eatre d\u00e9duite sur les biens c\u00e9d\u00e9s sans r\u00e9mun\u00e9ration (3\u00b0 du 2 du IV de l\u2019article 206 du CGI). Il\nest interdit de r\u00e9cup\u00e9rer la TVA sur les dons r\u00e9alis\u00e9s par les entreprises.\nDans le cas o\u00f9 l\u2019entreprise a d\u00e9duit la TVA \u00e0 l\u2019origine sur ces dons, elle doit\nalors la <strong>r\u00e9gulariser<\/strong> lors de la remise du don en portant la TVA initialement\nd\u00e9duite en TVA collect\u00e9e. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette interdiction fait\nl\u2019objet d\u2019une exception instaur\u00e9e par la <strong>loi contre le gaspillage et l\u2019\u00e9conomie\ncirculaire<\/strong> (article 36 de la loi 2020-105 du 10 f\u00e9vrier 2020). Les\nentreprises r\u00e9alisant des dons d\u2019<strong>invendus alimentaires et non alimentaires\nneufs <\/strong>aupr\u00e8s d\u2019associations ou fondations reconnues d\u2019utilit\u00e9 publique\npr\u00e9sentant un int\u00e9r\u00eat g\u00e9n\u00e9ral de caract\u00e8re humanitaire, \u00e9ducatif, social ou\ncharitable sont dispens\u00e9s de proc\u00e9der \u00e0 la r\u00e9gularisation de la TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette dispense s\u2019applique \u00e9galement aux\ndons r\u00e9alis\u00e9s aupr\u00e8s des organismes non reconnus d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral suivants&nbsp;:\n&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Les <strong>banques alimentaires<\/strong> affili\u00e9es\n\u00e0 la f\u00e9d\u00e9ration fran\u00e7aise des banques alimentaires<\/li><li>Les associations ou fondations qui\nexportent ces dons dans le cadre de leurs activit\u00e9s humanitaires, \u00e9ducatives,\nsociables ou charitables.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R\u00e9cup\u00e9ration de TVA&nbsp;:\nle formalisme <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le<strong> d\u00e9cret<\/strong>\n2020-731 du 15 juin 2020 fixe le <strong>formalisme<\/strong> n\u00e9cessaire permettant aux\nentreprises de justifier de la d\u00e9duction de la TVA pour leurs dons d\u2019invendus.\nL\u2019association ou la fondation b\u00e9n\u00e9ficiaire du don doit remettre \u00e0 l\u2019entreprise\ndonatrice une <strong>attestation<\/strong> comprenant des mentions obligatoires.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces mentions viennent d\u2019\u00eatre\nrappel\u00e9es et comment\u00e9es par l\u2019administration fiscale. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Extrait Actualit\u00e9 BOFiP du 26 ao\u00fbt 2020, BOI-TVA-DED-60-30,&nbsp;\u00a770<\/strong><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Conform\u00e9ment aux dispositions de l&rsquo;<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000042000924&amp;cidTexte=LEGITEXT000006069574&amp;categorieLien=id&amp;dateTexte=20200618\">article 84 B de l&rsquo;annexe III au CGI<\/a>, l&rsquo;organisme b\u00e9n\u00e9ficiaire des dons, ou un tiers d\u00fbment mandat\u00e9 agissant en son nom et pour son compte, doit d\u00e9livrer aux assujettis donateurs une attestation, comportant les mentions suivantes :<\/p><p>&#8211; nom, adresse et objet de l&rsquo;association ou de la fondation b\u00e9n\u00e9ficiaire ;<\/p><p>&#8211; date et num\u00e9ro du d\u00e9cret de reconnaissance d&rsquo;utilit\u00e9 publique, tel qu&rsquo;il figure au Journal officiel ;<\/p><p>&#8211; nom et adresse de l&rsquo;assujetti donateur ;<\/p><p>&#8211; inventaire d\u00e9taill\u00e9 retra\u00e7ant la date du don, la nature et la quantit\u00e9 des biens donn\u00e9s.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 titre de simplification,\nl&rsquo;attestation peut \u00eatre \u00e9tablie pour plusieurs dons r\u00e9alis\u00e9s par un m\u00eame\ndonateur sur une p\u00e9riode qui ne peut exc\u00e9der l\u2019ann\u00e9e civile.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis une loi du 10 f\u00e9vrier 2020, les entreprises peuvent r\u00e9cup\u00e9rer la TVA sur les dons d\u2019invendus r\u00e9alis\u00e9s aupr\u00e8s d\u2019associations reconnues d\u2019utilit\u00e9 publique. L\u2019administration fiscale a comment\u00e9 au BOFiP ces dispositions. Dons d\u2019invendus&nbsp;: r\u00e9cup\u00e9ration de la TVA En principe, la TVA ne peut \u00eatre d\u00e9duite sur les biens c\u00e9d\u00e9s sans r\u00e9mun\u00e9ration (3\u00b0 du 2 du [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1676,1047],"class_list":["post-17056","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-dons","tag-tva","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9cup\u00e9ration de la TVA sur les dons d\u2019invendus - 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\/2020\/08\/31\/recuperation-de-la-tva-sur-les-dons-dinvendus\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9cup\u00e9ration de la TVA sur les dons d\u2019invendus - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Depuis une loi du 10 f\u00e9vrier 2020, les entreprises peuvent r\u00e9cup\u00e9rer la TVA sur les dons d\u2019invendus r\u00e9alis\u00e9s aupr\u00e8s d\u2019associations reconnues d\u2019utilit\u00e9 publique. L\u2019administration fiscale a comment\u00e9 au BOFiP ces dispositions. 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