Facturation et acomptes<\/strong><\/p>\nPar la pr\u00e9sente, nous tenons \u00e0 vous rappeler que (ind\u00e9pendamment des mesures pr\u00e9sent\u00e9es dans ce courrier) chaque facture doit \u00eatre \u00e9mise au plus tard le quinzi\u00e8me jour du mois, qui suit celui au cours duquel la livraison de biens ou la prestation de services sur laquelle porte la facture a \u00e9t\u00e9 effectu\u00e9e.<\/p>\n
A partir du 1er janvier 2023 et sous condition du principe mentionn\u00e9 ci-dessus, toute facture \u00e0 un assujetti (B2B) doit \u00eatre \u00e9mise avec les nouveaux taux de TVA, ind\u00e9pendamment de la date de commande, de livraison ou de prestation.<\/p>\n
En cas de facturation \u00e0 un non-assujetti (B2C), c\u2019est la date de la livraison ou de la prestation qui prime. Pour les livraisons et prestations qui ont eu lieu en 2022, les anciens taux de TVA restent applicables, m\u00eame si la facture est \u00e9mise en 2023.<\/p>\n
En cas d\u2019acomptes relatifs \u00e0 des op\u00e9rations intra-luxembourgeoises, la date de l\u2019encaissement est d\u00e9terminante. Pour les acomptes pay\u00e9s en 2022, les anciens taux de TVA restent applicables, m\u00eame si la livraison ou la prestation n\u2019a lieu qu\u2019en 2023. Le solde pay\u00e9 en 2023 est soumis aux nouveaux taux de TVA.<\/p>\n
Cette r\u00e8gle ne s\u2019applique pas aux acquisitions intracommunautaires de biens pour lesquelles c\u2019est toujours la date de livraison effective qui d\u00e9termine le taux de TVA, m\u00eame en cas d\u2019encaissement d\u2019un acompte en 2022.<\/p>\n
Comment se pr\u00e9parer \u00e0 ces changements ?<\/strong><\/p>\nLe gouvernement luxembourgeois appelle aux entreprises de r\u00e9percuter la baisse de TVA sur le prix de vente appliqu\u00e9 au consommateur final afin que la mesure ait un effet de frein \u00e0 l\u2019inflation.<\/p>\n
Les logiciels de facturation et de comptabilit\u00e9 devront \u00eatre adapt\u00e9s. En principe, les grands fabricants de logiciels pr\u00e9voient une mise \u00e0 jour automatique pour autant que vous disposiez d\u2019un contrat de maintenance.<\/p>\n
Pour les commer\u00e7ants de d\u00e9tail et les restaurateurs, il s\u2019agit de penser non seulement \u00e0 l\u2019adaptation du syst\u00e8me de caisse, mais aussi \u00e0 l\u2019affichage des prix.<\/p>\n
Nous attirons \u00e9galement votre attention sur le calcul des prix pour des offres, dont la livraison ou prestation aura lieu uniquement en 2023.<\/p>\n
Baisse permanente de la TVA<\/strong><\/p>\nLe gouvernement luxembourgeois travaille actuellement \u00e0 une \u00e9ventuelle r\u00e9duction permanente de la TVA \u00e0 3% pour la livraison et l\u2019installation de panneaux solaires respectivement \u00e0 8% (7% pour 2023) pour la r\u00e9paration d\u2019appareils m\u00e9nagers ainsi que la vente, la location et la r\u00e9paration de v\u00e9los (y compris les v\u00e9los \u00e9lectriques).<\/p>\n
Cette modification pourrait \u00e9ventuellement entrer en vigueur le premier janvier 2023.<\/p>\n
Nous esp\u00e9rons que ces explications vous aideront \u00e0 faire face aux nouvelles mesures TVA applicables \u00e0 partir du 1er janvier 2023.<\/p>\n
Votre gestionnaire Neoviaq se tient \u00e0 votre disposition pour tout renseignement compl\u00e9mentaire.<\/p>\n","protected":false},"excerpt":{"rendered":"
Dans le cadre de diverses mesures visant \u00e0 contrer la forte inflation et les prix de l\u2019\u00e9nergie \u00e9lev\u00e9s, le Parlement luxembourgeois a r\u00e9cemment d\u00e9cid\u00e9 de r\u00e9duire temporairement la TVA. Durant la p\u00e9riode du 1er janvier 2023 jusqu\u2019au 31 d\u00e9cembre 2023, les taux de 8%, 14% et 17% seront r\u00e9duits \u00e0 7%, 13%, et 16%. Le […]<\/p>\n","protected":false},"author":4,"featured_media":2223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-3186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-en"],"acf":[],"yoast_head":"\n
Luxembourg - baisse temporaire de la TVA \u00e0 partir du 1er janvier 2023 - Neoviaq<\/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:\/\/neoviaq.com\/en\/luxembourg-baisse-temporaire-de-la-tva-a-partir-du-1er-janvier-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Luxembourg - baisse temporaire de la TVA \u00e0 partir du 1er janvier 2023 - Neoviaq\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de diverses mesures visant \u00e0 contrer la forte inflation et les prix de l\u2019\u00e9nergie \u00e9lev\u00e9s, le Parlement luxembourgeois a r\u00e9cemment d\u00e9cid\u00e9 de r\u00e9duire temporairement la TVA. Durant la p\u00e9riode du 1er janvier 2023 jusqu\u2019au 31 d\u00e9cembre 2023, les taux de 8%, 14% et 17% seront r\u00e9duits \u00e0 7%, 13%, et 16%. 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