{"id":3761,"date":"2016-06-06T10:04:01","date_gmt":"2016-06-06T09:04:01","guid":{"rendered":"http:\/\/www.magaweb.fr\/?p=3761"},"modified":"2016-06-07T08:39:18","modified_gmt":"2016-06-07T07:39:18","slug":"savoir-tva-intracommunautaire","status":"publish","type":"post","link":"https:\/\/www.magaweb.fr\/savoir-tva-intracommunautaire\/","title":{"rendered":"Tout savoir sur la tva intracommunautaire !"},"content":{"rendered":"<p style=\"text-align: justify;\">Le Trait\u00e9 de Rome du 25 mars 1957 a permis d\u2019instaurer des r\u00e9glementations intracommunautaires relatives au march\u00e9 commun de l\u2019Union europ\u00e9enne. Parmi les diff\u00e9rentes directives mises en place, la TVA intracommunautaire a \u00e9t\u00e9 \u00e9tablie afin de g\u00e9rer le syst\u00e8me fiscal entre les \u00c9tats membres.<\/p>\n<h2 style=\"text-align: justify;\"><b>Pr\u00e9sentation de la TVA intracommunautaire<\/b><\/h2>\n<p style=\"text-align: justify;\">Mise en place par les mesures r\u00e9glementaires sign\u00e9es par les \u00c9tats membres de l\u2019Union europ\u00e9enne, la TVA intracommunautaire vise \u00e0 harmoniser le syst\u00e8me d\u2019\u00e9changes de biens entre ces pays, duquel ressortent les notions d\u2019acquisitions et de livraisons.<\/p>\n<p style=\"text-align: justify;\">R\u00e9gissant tous les \u00e9changes de biens et de marchandises entre les 28 \u00c9tats europ\u00e9ens (et notamment les 19 pays de la zone euro), la TVA intracommunautaire s\u2019adresse \u00e0 tout commer\u00e7ant ou entreprise qui r\u00e9alise une acquisition au sein de l\u2019Union europ\u00e9enne.<\/p>\n<p style=\"text-align: justify;\">Ce syst\u00e8me implique pour l\u2019acheteur de s\u2019acquitter dans son pays d\u2019origine du taux de TVA en vigueur. Cela suppose donc qu\u2019en France, les livraisons intracommunautaires r\u00e9alis\u00e9es \u00e0 partir de l\u2019Hexagone sont exon\u00e9r\u00e9es de TVA ; les acquisitions intracommunautaires r\u00e9alis\u00e9es \u00e0 destination de l\u2019Hexagone sont imposables en France.<\/p>\n<h2 style=\"text-align: justify;\"><b>Utilisation du num\u00e9ro de TVA<\/b><\/h2>\n<p style=\"text-align: justify;\">Les entreprises et commer\u00e7ants assujettis \u00e0 la TVA intracommunautaire doivent obtenir un num\u00e9ro d\u2019identification individuel aupr\u00e8s de l\u2019administration fiscale dont ils d\u00e9pendent. Ce num\u00e9ro de TVA se compose d\u2019un code pays (FR pour la France), d\u2019une cl\u00e9 informatique \u00e0 deux chiffres et du num\u00e9ro de SIREN de l\u2019entreprise (num\u00e9ro \u00e0 9 chiffres).<\/p>\n<p style=\"text-align: justify;\">Disponible aupr\u00e8s des services des SIE (services des imp\u00f4ts des entreprises), <a href=\"http:\/\/numerotva.fr\/\" target=\"_blank\">le num\u00e9ro de TVA intracommunautaire<\/a> permet \u00e0 l\u2019administrateur fiscal de contr\u00f4ler l\u2019ensemble des \u00e9changes dans l\u2019Union europ\u00e9enne. \u00c0 noter que les entreprises immatricul\u00e9es dans les territoires d\u2019outre-mer sont dispens\u00e9es du num\u00e9ro de TVA intracommunautaire.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.magaweb.fr\/wp-content\/uploads\/2016\/06\/TVA.jpg\"><img decoding=\"async\" class=\"alignnone size-full wp-image-3766\" alt=\"TVA\" src=\"http:\/\/www.magaweb.fr\/wp-content\/uploads\/2016\/06\/TVA.jpg\" width=\"730\" height=\"528\" srcset=\"https:\/\/www.magaweb.fr\/wp-content\/uploads\/2016\/06\/TVA.jpg 730w, https:\/\/www.magaweb.fr\/wp-content\/uploads\/2016\/06\/TVA-300x216.jpg 300w, https:\/\/www.magaweb.fr\/wp-content\/uploads\/2016\/06\/TVA-700x506.jpg 700w, https:\/\/www.magaweb.fr\/wp-content\/uploads\/2016\/06\/TVA-326x235.jpg 326w\" sizes=\"(max-width: 730px) 100vw, 730px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><b>Comment obtenir un num\u00e9ro ?<\/b><\/h2>\n<p style=\"text-align: justify;\">\u00c0 travers le site <a href=\"http:\/\/ec.europa.eu\/taxation_customs\/vies\/vatResponse.html\" target=\"_blank\">ec.europa.eu<\/a>, les services de TVA intracommunautaire de la Commission europ\u00e9enne proposent de v\u00e9rifier la validit\u00e9 d\u2019un num\u00e9ro de TVA intracommunautaire dans un pays donn\u00e9. Il suffit de s\u00e9lectionner dans le menu d\u00e9roulant l\u2019\u00c9tat membre dans lequel v\u00e9rifier la validit\u00e9 du num\u00e9ro, et de pr\u00e9ciser ensuite le num\u00e9ro \u00e0 valider.<\/p>\n<p style=\"text-align: justify;\">Service distinct des administrations publiques, <a href=\"http:\/\/numerotva.fr\/\" target=\"_blank\">le site numerotva.fr<\/a> permet aux professionnels d\u2019obtenir le num\u00e9ro TVA intracommunautaire d\u2019une entreprise fran\u00e7aise \u00e0 partir du num\u00e9ro SIREN. Pour acc\u00e9der au service, il suffit d\u2019entrer simplement le SIREN de la soci\u00e9t\u00e9 ; numerotva.fr fournira ensuite le num\u00e9ro de TVA intracommunautaire correspondant ainsi que le statut de la validit\u00e9 VIES aupr\u00e8s de la Commission europ\u00e9enne.<\/p>\n<h2 style=\"text-align: justify;\"><b>Pourquoi valider le num\u00e9ro de TVA ?<\/b><\/h2>\n<p style=\"text-align: justify;\">Le num\u00e9ro de TVA intracommunautaire \u00e9tant obligatoire pour toute entreprise exer\u00e7ant une activit\u00e9 d\u2019\u00e9changes de biens et marchandises dans la zone europ\u00e9enne, il est indispensable de v\u00e9rifier sa validit\u00e9 aupr\u00e8s des services VIES ou du site numerotva.fr.<\/p>\n<p style=\"text-align: justify;\">Cela a pour but de s\u2019assurer de la r\u00e9gularit\u00e9 des imp\u00f4ts de la TVA, sachant qu\u2019un num\u00e9ro invalide peut conduire au remboursement de la TVA non acquitt\u00e9e. En outre, la v\u00e9rification de cette validit\u00e9 permet \u00e9galement de conna\u00eetre la sant\u00e9 financi\u00e8re ou fiscale d\u2019une entreprise en identifiant le num\u00e9ro de TVA intracommunautaire de celle-ci.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Trait\u00e9 de Rome du 25 mars 1957 a permis d\u2019instaurer des r\u00e9glementations intracommunautaires relatives au march\u00e9 commun de l\u2019Union europ\u00e9enne. Parmi les diff\u00e9rentes directives mises en place, la TVA intracommunautaire a \u00e9t\u00e9 \u00e9tablie afin de g\u00e9rer le syst\u00e8me fiscal entre les \u00c9tats membres. Pr\u00e9sentation de la TVA intracommunautaire Mise en place par les mesures [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":3762,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,29],"tags":[],"class_list":{"0":"post-3761","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economie","8":"category-finance"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tout savoir sur la tva intracommunautaire !<\/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.magaweb.fr\/savoir-tva-intracommunautaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tout savoir sur la tva intracommunautaire !\" \/>\n<meta property=\"og:description\" content=\"Le Trait\u00e9 de Rome du 25 mars 1957 a permis d\u2019instaurer des r\u00e9glementations intracommunautaires relatives au march\u00e9 commun de l\u2019Union europ\u00e9enne. Parmi les diff\u00e9rentes directives mises en place, la TVA intracommunautaire a \u00e9t\u00e9 \u00e9tablie afin de g\u00e9rer le syst\u00e8me fiscal entre les \u00c9tats membres. 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