{"id":7613,"date":"2017-01-26T13:11:26","date_gmt":"2017-01-26T11:11:26","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7613"},"modified":"2019-10-21T08:42:03","modified_gmt":"2019-10-21T06:42:03","slug":"deb-circulaire-et-calendrier-2017","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/01\/26\/deb-circulaire-et-calendrier-2017\/","title":{"rendered":"DEB : circulaire et calendrier 2017"},"content":{"rendered":"<p>Les services des douanes et des droits indirects ont r\u00e9cemment mis en ligne comme chaque ann\u00e9e une circulaire pr\u00e9cisant les modalit\u00e9s de r\u00e9alisation de la <strong>d\u00e9claration d&rsquo;\u00e9changes de biens<\/strong> (DEB, BOD 7164 du 5 janvier 2017).<\/p>\n<p>Lien pour t\u00e9l\u00e9charger la <strong>circulaire<\/strong> : http:\/\/www.douane.gouv.fr\/informations\/bulletins-officiels-des-douanes?bod=7164<\/p>\n<p>Ce document de 96 pages se r\u00e9v\u00e8le une aide pr\u00e9cieuse pour traiter certaines op\u00e9rations intracommunautaires complexes, comme les <strong>op\u00e9rations triangulaires<\/strong>, les livraisons pour travail \u00e0 fa\u00e7on, les majorations et r\u00e9ductions de facture.<\/p>\n<p>Pour l&rsquo;ann\u00e9e 2017, les dates limites des d\u00e9clarations suivantes sont d\u00e9sormais connues :<\/p>\n<ul>\n<li><strong>DEB \u00e0 l&rsquo;introduction<\/strong> (pour les entreprises r\u00e9alisant des acquisitions intracommunautaires pour un montant sup\u00e9rieur \u00e0 460.000 \u20ac par an)<\/li>\n<li><strong>DEB \u00e0 l&rsquo;exp\u00e9dition<\/strong> (pour toutes les entreprises r\u00e9alisant des livraisons intracommunautaires, quel que soit leur montant)<\/li>\n<li>d\u00e9claration europ\u00e9enne de services (<strong>DES<\/strong>, pour les entreprises r\u00e9alisant des prestations de services intracommunautaires quel que soit leur montant).<\/li>\n<\/ul>\n<p>Pour les op\u00e9rations intracommunautaires d&rsquo;un mois donn\u00e9, la DEB et la DES sont \u00e0 transmettre au plus tard au 10\u00e8me jour ouvrable du mois suivant.<\/p>\n<table style=\"width: 416px\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center;width: 168px\"><strong>Op\u00e9rations relatives au mois de &#8230;<\/strong><\/td>\n<td style=\"text-align: center;width: 234px\"><strong>Dates limites de d\u00e9p\u00f4t de la DEB et DES<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Janvier\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">11\u00a0f\u00e9vrier 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">F\u00e9vrier\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">11\u00a0mars 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Mars\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">12\u00a0avril 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Avril\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">13\u00a0mai 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Mai\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">13\u00a0juin 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Juin\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">12\u00a0juillet 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Juillet\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">11\u00a0ao\u00fbt 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Ao\u00fbt\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">12\u00a0septembre 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Septembre\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">12\u00a0octobre 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Octobre\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">14\u00a0novembre 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">Novembre\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">12\u00a0d\u00e9cembre 2017<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;width: 168px\">D\u00e9cembre\u00a02017<\/td>\n<td style=\"text-align: center;width: 234px\">12\u00a0janvier 2018<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Les services des douanes et des droits indirects ont r\u00e9cemment mis en ligne comme chaque ann\u00e9e une circulaire pr\u00e9cisant les modalit\u00e9s de r\u00e9alisation de la d\u00e9claration d&rsquo;\u00e9changes de biens (DEB, BOD 7164 du 5 janvier 2017). Lien pour t\u00e9l\u00e9charger la circulaire : http:\/\/www.douane.gouv.fr\/informations\/bulletins-officiels-des-douanes?bod=7164 Ce document de 96 pages se r\u00e9v\u00e8le une aide pr\u00e9cieuse pour traiter [&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":[1072,1073],"class_list":["post-7613","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-deb","tag-des","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>DEB : circulaire et calendrier 2017 - 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\/2017\/01\/26\/deb-circulaire-et-calendrier-2017\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DEB : circulaire et calendrier 2017 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les services des douanes et des droits indirects ont r\u00e9cemment mis en ligne comme chaque ann\u00e9e une circulaire pr\u00e9cisant les modalit\u00e9s de r\u00e9alisation de la d\u00e9claration d&rsquo;\u00e9changes de biens (DEB, BOD 7164 du 5 janvier 2017). 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