{"id":1448,"date":"2023-03-29T08:56:10","date_gmt":"2023-03-29T06:56:10","guid":{"rendered":"https:\/\/aqtilog.fr\/?p=1448"},"modified":"2023-03-29T08:58:25","modified_gmt":"2023-03-29T06:58:25","slug":"tva-sur-les-debits-exigible-des-lacompte","status":"publish","type":"post","link":"https:\/\/aqtilog.fr\/index.php\/2023\/03\/29\/tva-sur-les-debits-exigible-des-lacompte\/","title":{"rendered":"TVA sur les d\u00e9bits exigible d\u00e8s l&rsquo;acompte"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Pour se conformer au droit europ\u00e9en,&nbsp;<strong>la loi de finances pour 2022 avance la date d\u2019exigibilit\u00e9 de la TVA \u00e0 l\u2019encaissement de l\u2019acompte<\/strong>, et ce, \u00e0 concurrence du montant encaiss\u00e9. Deux situations sont donc possibles :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>en l&rsquo;absence d&rsquo;acompte, la TVA reste toujours exigible lors du paiement \u00e0 la livraison ;<\/li>\n\n\n\n<li>en cas de versement d&rsquo;un acompte, le vendeur doit reverser la TVA au prorata du montant de l&rsquo;acompte.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Cette nouvelle r\u00e8gle est \u00e0 l&rsquo;avantage des acheteurs. En effet, ces derniers ne peuvent d\u00e9duire la TVA sur une op\u00e9ration que lorsque celle-ci est exigible chez le vendeur. D\u00e9sormais,&nbsp;<strong>les acheteurs pourront donc d\u00e9duire la TVA sur leurs achats d\u00e8s le versement d&rsquo;un acompte<\/strong>, sans avoir besoin d&rsquo;attendre la livraison finale du bien.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bon \u00e0 savoir :&nbsp;<\/strong>\u00e0 condition de d\u00e9tenir une facture mentionnant la TVA, les acheteurs peuvent d&rsquo;ores et d\u00e9j\u00e0 la d\u00e9duire sur les acomptes vers\u00e9s, avant m\u00eame le 1er janvier 2023. La Cour administrative d&rsquo;appel de Nantes a en effet jug\u00e9 que le cadre actuel n\u2019\u00e9tait pas conforme et ne devait pas emp\u00eacher la d\u00e9ductibilit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<em>Sources :&nbsp;Loi n\u00b0 2021-1900 du 30 d\u00e9cembre 2021 de finances pour 2022<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour se conformer au droit europ\u00e9en,&nbsp;la loi de finances pour 2022 avance la date d\u2019exigibilit\u00e9 de la TVA \u00e0 l\u2019encaissement de l\u2019acompte, et ce, \u00e0 concurrence du montant encaiss\u00e9. Deux situations sont donc possibles : Cette nouvelle r\u00e8gle est \u00e0 l&rsquo;avantage des acheteurs. En effet, ces derniers ne peuvent d\u00e9duire la TVA sur une op\u00e9ration&hellip;&nbsp;<a href=\"https:\/\/aqtilog.fr\/index.php\/2023\/03\/29\/tva-sur-les-debits-exigible-des-lacompte\/\" class=\"\" rel=\"bookmark\">Lire la suite &raquo;<span class=\"screen-reader-text\">TVA sur les d\u00e9bits exigible d\u00e8s l&rsquo;acompte<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":1451,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[14],"tags":[],"class_list":["post-1448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finances"],"_links":{"self":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts\/1448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/comments?post=1448"}],"version-history":[{"count":1,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts\/1448\/revisions"}],"predecessor-version":[{"id":1450,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/posts\/1448\/revisions\/1450"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/media\/1451"}],"wp:attachment":[{"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/media?parent=1448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/categories?post=1448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aqtilog.fr\/index.php\/wp-json\/wp\/v2\/tags?post=1448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}