{"id":24034,"date":"2021-11-26T10:41:58","date_gmt":"2021-11-26T08:41:58","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=24034"},"modified":"2021-11-26T10:42:00","modified_gmt":"2021-11-26T08:42:00","slug":"reforme-de-la-ca3-et-importations","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2021\/11\/26\/reforme-de-la-ca3-et-importations\/","title":{"rendered":"R\u00e9forme de la CA3 et importations"},"content":{"rendered":"\n<p>Compte tenu de la g\u00e9n\u00e9ralisation de l\u2019autoliquidation de la TVA sur les <strong>importations <\/strong>au 1<sup>er<\/sup> janvier 2022, la d\u00e9claration de TVA <strong>CA3<\/strong> sera profond\u00e9ment modifi\u00e9e.<\/p>\n<h2><strong>R\u00e9forme du r\u00e9gime des importations<\/strong><\/h2>\n<p>Progressivement, les missions fiscales d\u00e9volues \u00e0 la DGDDI (direction g\u00e9n\u00e9rale des douanes et des droits indirects) vont \u00eatre transf\u00e9r\u00e9es \u00e0 la <strong>DGFiP<\/strong> (direction g\u00e9n\u00e9rale des finances publiques). Afin de simplifier ce transfert, l\u2019article 181 de la loi de finances pour 2021<strong> g\u00e9n\u00e9ralise<\/strong> le principe d\u2019<strong>autoliquidation de la TVA sur les importations <\/strong>\u00e0 compter du 1<sup>er<\/sup> janvier <strong>2022<\/strong>. \u00c0 partir de cette date, la TVA ne sera plus due aupr\u00e8s des douanes. \u00c0 l\u2019image de ce qui existe notamment pour les acquisitions intracommunautaires, la TVA sera directement autoliquid\u00e9e et plus aucun versement ne sera n\u00e9cessaire.<\/p>\n<p>L\u2019autoliquidation \u00e9tait d\u00e9j\u00e0 possible sur option d\u00e8s octobre 2016, mais plusieurs conditions devaient \u00eatre r\u00e9unies et notamment justifier d\u2019au moins 4 importations par an. \u00c0 compter du 1<sup>er<\/sup> janvier prochain, l\u2019autoliquidation devient la r\u00e8gle, sans condition pr\u00e9alable.<\/p>\n<h2><strong>La CA3 modifi\u00e9e<\/strong><\/h2>\n<p>L\u2019administration fiscale pr\u00e9cise dans une r\u00e9cente <a href=\"https:\/\/www.impots.gouv.fr\/portail\/files\/media\/1_metier\/2_professionnel\/EV\/2_gestion\/210_declarer_payer\/tva_a_limportationannexes.pdf\">documentation<\/a> que d\u00e9sormais le montant des importations faisant l\u2019objet d\u2019un d\u00e9douanement serait communiqu\u00e9 par la DGDDI \u00e0 l\u2019administration fiscale. En cons\u00e9quence, \u00e0 compter du 1<sup>er<\/sup> janvier 2022, le montant des importations et la TVA autoliquid\u00e9e correspondante sera d\u00e9j\u00e0 <strong>pr\u00e9rempli <\/strong>sur la d\u00e9claration de TVA <strong>CA3<\/strong>. Le redevable n\u2019aura plus qu\u2019\u00e0 v\u00e9rifier ces montants. L\u2019administration pr\u00e9cise que ce pr\u00e9remplissage sera effectif mensuellement \u00e0 compter du <strong>14 du mois suivant<\/strong> l\u2019exigibilit\u00e9 de la TVA sur les importations.<\/p>\n<p>En outre, la <strong>num\u00e9rotation <\/strong>des cases de la CA3 sera <strong>modifi\u00e9e<\/strong> en janvier prochain. Ainsi, la case anciennement codifi\u00e9e 2B \u2013 Importations (entreprises ayant opt\u00e9 pour le dispositif d\u2019autoliquidation de la TVA \u00e0 l\u2019importation) sera d\u00e9sormais num\u00e9rot\u00e9e A4 \u2013 \u00ab\u00a0Importations autres que les produits p\u00e9troliers\u00a0\u00bb. Toutes les cellules du cadre A de la CA3 relatif au montant des op\u00e9rations r\u00e9alis\u00e9es voient \u00e9galement leur codification changer.<\/p>\n<p>Enfin, pour tous les importateurs, la date limite de d\u00e9p\u00f4t de la d\u00e9claration de TVA sera automatiquement report\u00e9e au <strong>24 du mois<\/strong> ou du trimestre suivant l\u2019importation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compte tenu de la g\u00e9n\u00e9ralisation de l\u2019autoliquidation de la TVA sur les importations au 1er janvier 2022, la d\u00e9claration de TVA CA3 sera profond\u00e9ment modifi\u00e9e. R\u00e9forme du r\u00e9gime des importations Progressivement, les missions fiscales d\u00e9volues \u00e0 la DGDDI (direction g\u00e9n\u00e9rale des douanes et des droits indirects) vont \u00eatre transf\u00e9r\u00e9es \u00e0 la DGFiP (direction g\u00e9n\u00e9rale des [&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":[2083,2082,1047,2030],"class_list":["post-24034","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-autoliquidation","tag-importation","tag-tva","tag-tva-intracommunautaire","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\u00e9forme de la CA3 et importations - 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\/2021\/11\/26\/reforme-de-la-ca3-et-importations\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9forme de la CA3 et importations - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Compte tenu de la g\u00e9n\u00e9ralisation de l\u2019autoliquidation de la TVA sur les importations au 1er janvier 2022, la d\u00e9claration de TVA CA3 sera profond\u00e9ment modifi\u00e9e. 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