{"id":32285,"date":"2022-12-29T12:56:14","date_gmt":"2022-12-29T10:56:14","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=32285"},"modified":"2022-12-29T12:56:16","modified_gmt":"2022-12-29T10:56:16","slug":"2023-tva-sur-les-acomptes-de-biens","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2022\/12\/29\/2023-tva-sur-les-acomptes-de-biens\/","title":{"rendered":"2023\u00a0: TVA sur les acomptes de biens"},"content":{"rendered":"\n<p>D\u00e8s le 1<sup>er<\/sup> janvier 2023, les entreprises r\u00e9alisant des livraisons de biens devront soumettre les <strong>acomptes <\/strong>per\u00e7us correspondants \u00e0 la TVA. L\u2019administration fiscale a comment\u00e9 ces dispositions dans sa documentation au BOFiP.<\/p>\n<h2><strong>TVA\u00a0: r\u00e8gles applicables jusqu\u2019au 31 d\u00e9cembre 2022<\/strong><\/h2>\n<p>Les r\u00e8gles d\u2019exigibilit\u00e9 de la TVA permettent de d\u00e9finir la date \u00e0 laquelle la TVA est due aupr\u00e8s de l\u2019\u00c9tat. Les r\u00e8gles sont diff\u00e9rentes pour les biens et les prestations de services.<\/p>\n<p>La TVA sur les <strong>livraisons de biens<\/strong> est exigible lors de la <strong>livraison <\/strong>de ce bien. Par tol\u00e9rance, l\u2019administration admet que l\u2019on puisse retenir la date de la facture. En cons\u00e9quence, les encaissements y compris d\u2019acomptes n\u2019entra\u00eenent pas d\u2019exigibilit\u00e9 \u00e0 la TVA. Cette r\u00e8gle pour les acomptes sera modifi\u00e9e en <strong>2023<\/strong>.<\/p>\n<p>La TVA sur les prestations de services est exigible lors de l\u2019encaissement (sauf option pour la TVA sur les d\u00e9bits). En cons\u00e9quence, l\u2019encaissement d\u2019acomptes sur une prestation donne lieu \u00e0 exigibilit\u00e9 de la TVA contrairement aux livraisons de biens.<\/p>\n<h2><strong>TVA\u00a0: r\u00e8gles applicables \u00e0 compter du 1<sup>er<\/sup> janvier 2023<\/strong><\/h2>\n<p>Afin de se conformer \u00e0 l\u2019article 65 de la directive TVA, l\u2019article 30 I 8\u00b0 de <strong>la loi de finances pour 2022<\/strong> a modifi\u00e9 les r\u00e8gles d\u2019exigibilit\u00e9 de la TVA pour les livraisons de biens. Les <strong>acomptes <\/strong>relatifs aux biens sont d\u00e9sormais exigibles \u00e0 la TVA \u00e0 compter du <strong>1er janvier 2023<\/strong>. Cette r\u00e8gle devient ainsi analogue \u00e0 celle des prestations de services.<\/p>\n<p>Dans une mise \u00e0 jour de sa <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13758-PGP.html\/ACTU-2022-00148\">documentation au 21 d\u00e9cembre 2022<\/a>, l\u2019administration fiscale pr\u00e9cise les conditions pour qu\u2019un acompte relatif \u00e0 un bien n\u00e9cessite une collecte de la TVA\u00a0:<\/p>\n<ul>\n<li>Tous les \u00e9l\u00e9ments relatifs \u00e0 la future livraison devront d\u00e9j\u00e0 \u00eatre connus lors du versement de l\u2019acompte.<\/li>\n<li>Les biens ou les services doivent \u00eatre <strong>d\u00e9sign\u00e9s avec pr\u00e9cision<\/strong> dans la facture d\u2019acompte.<\/li>\n<\/ul>\n<p>Ces pr\u00e9cisions sont issues d\u2019une jurisprudence communautaire (CJUE, arr\u00eat du 21 f\u00e9vrier 2006) qui s\u2019applique \u00e9galement aux acomptes sur prestations de services.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e8s le 1er janvier 2023, les entreprises r\u00e9alisant des livraisons de biens devront soumettre les acomptes per\u00e7us correspondants \u00e0 la TVA. L\u2019administration fiscale a comment\u00e9 ces dispositions dans sa documentation au BOFiP. TVA\u00a0: r\u00e8gles applicables jusqu\u2019au 31 d\u00e9cembre 2022 Les r\u00e8gles d\u2019exigibilit\u00e9 de la TVA permettent de d\u00e9finir la date \u00e0 laquelle la TVA est [&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":[1398,1047],"class_list":["post-32285","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-acompte","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>2023\u00a0: TVA sur les acomptes de biens - 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\/2022\/12\/29\/2023-tva-sur-les-acomptes-de-biens\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2023\u00a0: TVA sur les acomptes de biens - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"D\u00e8s le 1er janvier 2023, les entreprises r\u00e9alisant des livraisons de biens devront soumettre les acomptes per\u00e7us correspondants \u00e0 la TVA. 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