{"id":3197,"date":"2021-05-28T14:42:08","date_gmt":"2021-05-28T14:42:08","guid":{"rendered":"https:\/\/neoviaq.brillant.lu\/eu-modifications-applicables-aux-ventes-a-distance-a-partir-du-1er-juillet-2021\/"},"modified":"2021-05-28T14:42:08","modified_gmt":"2021-05-28T14:42:08","slug":"eu-modifications-applicables-aux-ventes-a-distance-a-partir-du-1er-juillet-2021","status":"publish","type":"post","link":"https:\/\/neoviaq.com\/en\/eu-modifications-applicables-aux-ventes-a-distance-a-partir-du-1er-juillet-2021\/","title":{"rendered":"EU \u2013 Modifications applicables aux ventes \u00e0 distance \u00e0 partir du 1er juillet 2021"},"content":{"rendered":"

Une vente \u00e0 distance peut \u00eatre d\u00e9finie comme la vente d\u2019un bien transport\u00e9 ou exp\u00e9di\u00e9 par le commer\u00e7ant d\u2019un \u00c9tat membre \u00e0 un consommateur final d\u2019un autre \u00c9tat membre de l\u2019UE (B2C). Un des exemples les plus connus de la vente \u00e0 distance est le commerce en ligne.<\/p>\n

Dans le cadre du paquet TVA sur le commerce \u00e9lectronique, certains changements \u00e0 l\u2019\u00e9chelle europ\u00e9enne entreront en vigueur \u00e0 partir du 1er juillet 2021. C\u2019est notamment le cas de certains ajustements dans le domaine des ventes \u00e0 distance.<\/p>\n

Les ventes \u00e0 distance dans le secteur du B2C, c\u2019est-\u00e0-dire les livraisons de biens \u00e0 destination de clients priv\u00e9s\/non-professionnels au sein de l\u2019UE, seront imposables dans le pays du destinataire \u00e0 partir du 1er juillet 2021, \u00e0 condition que le vendeur d\u00e9passe le seuil annuel de 10.000 euros pour ses ventes \u00e0 distance global dans l\u2019UE. Les seuils applicables pr\u00e9c\u00e9demment, variant de 35.000 euros \u00e0 100.000 euros en fonction du pays de destination seront donc remplac\u00e9s par un seuil annuel unique de 10.000 euros.<\/p>\n

Afin de d\u00e9terminer \u00e0 partir du 1er juillet si le seuil de 10 000 euros est d\u00e9pass\u00e9, il faut inclure les ventes de l\u2019ann\u00e9e civile 2020 respectivement du 1er semestre 2021. Cela signifie que si, par exemple, vous avez r\u00e9alis\u00e9 des ventes \u00e0 distance pour un montant de 6.000 euros en Allemagne et de 5.000 euros en France au cours du 1er semestre 2021, le seuil de 10.000 euros a \u00e9t\u00e9 d\u00e9pass\u00e9. Par cons\u00e9quent, toutes les ventes \u00e0 distance seront soumises \u00e0 la TVA dans le pays destinataire \u00e0 partir du 1er juillet 2021.<\/p>\n

Afin d\u2019\u00e9viter de devoir s\u2019immatriculer \u00e0 la TVA dans plusieurs pays suite \u00e0 l\u2019entr\u00e9e en vigueur de cette r\u00e9glementation, lesdites ventes \u00e0 distance pourront \u00eatre d\u00e9clar\u00e9es via le portail \u00ab One-Stop-Shop \u00bb OSS. Pour cela, il suffit de s\u2019inscrire \u00e0 l\u2019OSS de son propre \u00c9tat membre. Les ventes couvertes par ce r\u00e9gime sp\u00e9cial doivent ensuite \u00eatre d\u00e9clar\u00e9es trimestriellement via l\u2019OSS. Le paiement de la TVA totale est ensuite effectu\u00e9 aupr\u00e8s du pays de r\u00e9sidence du fournisseur, qui transmet la TVA due aux diff\u00e9rents \u00c9tats membres de l\u2019UE.<\/p>\n

Toutefois, il est toujours possible de ne pas d\u00e9clarer les ventes \u00e0 distance via l\u2019OSS, mais de s\u2019immatriculer individuellement dans chaque \u00c9tat membre.<\/p>\n

Pour plus d\u2019informations, l\u2019\u00e9quipe de NEOVIAQ reste bien entendu \u00e0 votre disposition.<\/p>\n","protected":false},"excerpt":{"rendered":"

Une vente \u00e0 distance peut \u00eatre d\u00e9finie comme la vente d\u2019un bien transport\u00e9 ou exp\u00e9di\u00e9 par le commer\u00e7ant d\u2019un \u00c9tat membre \u00e0 un consommateur final d\u2019un autre \u00c9tat membre de l\u2019UE (B2C). Un des exemples les plus connus de la vente \u00e0 distance est le commerce en ligne. Dans le cadre du paquet TVA sur […]<\/p>\n","protected":false},"author":4,"featured_media":2178,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-3197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-en"],"acf":[],"yoast_head":"\nEU \u2013 Modifications applicables aux ventes \u00e0 distance \u00e0 partir du 1er juillet 2021 - 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\/eu-modifications-applicables-aux-ventes-a-distance-a-partir-du-1er-juillet-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EU \u2013 Modifications applicables aux ventes \u00e0 distance \u00e0 partir du 1er juillet 2021 - Neoviaq\" \/>\n<meta property=\"og:description\" content=\"Une vente \u00e0 distance peut \u00eatre d\u00e9finie comme la vente d\u2019un bien transport\u00e9 ou exp\u00e9di\u00e9 par le commer\u00e7ant d\u2019un \u00c9tat membre \u00e0 un consommateur final d\u2019un autre \u00c9tat membre de l\u2019UE (B2C). 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