{"id":2212,"date":"2020-01-01T11:54:52","date_gmt":"2020-01-01T10:54:52","guid":{"rendered":"http:\/\/ressource.grouperf.com\/?p=2212"},"modified":"2020-10-21T15:16:12","modified_gmt":"2020-10-21T13:16:12","slug":"loi-de-finances-2020-guichet-unique","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/loi-de-finances-2020-guichet-unique\/","title":{"rendered":"Loi de finances 2020 \u2013 Guichet unique"},"content":{"rendered":"<h2><strong>Loi de finances 2020 &#8211; Guichet unique pour des op\u00e9rations situ\u00e9es sur le territoire de l\u2019UE<\/strong><\/h2>\n<h4><strong>Pr\u00e9sentation de la mesure et entr\u00e9e en vigueur<\/strong><\/h4>\n<p>Dans un souci de simplification et d&rsquo;all\u00e9gement des formalit\u00e9s d\u00e9claratives et de paiement, la liquidation de la TVA grevant des op\u00e9rations r\u00e9alis\u00e9es sur le territoire de l\u2019UE sera r\u00e9alis\u00e9e via un guichet unique (OSS) (loi art. 147, I.Q.5\u00b0 ; CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=298%20sexdecies%20G&amp;idspad=LEGIARTI000041471209\">298 sexdecies G<\/a>\u00a0nouveau).<\/p>\n<p>Le principal apport de la directive 2017\/2455 du 5\u00a0d\u00e9cembre 2017 consiste \u00e0 fondre ce guichet unique avec celui qui existe depuis le 1<sup>er<\/sup>\u00a0janvier 2015 pour les prestations de services de t\u00e9l\u00e9communications, de radiodiffusion et de t\u00e9l\u00e9vision ainsi que pour des services fournis par voie \u00e9lectronique (\u00ab mini-one-stop-shop \u00bb ou MOSS).<\/p>\n<p>Ce guichet unique permet aux entreprises de d\u00e9clarer et payer dans un seul \u00c9tat membre la TVA due sur ces op\u00e9rations dans l\u2019ensemble des autres \u00c9tats membres de l\u2019UE.<\/p>\n<p>Le recours \u00e0 ce guichet demeurera facultatif.<\/p>\n<p>Il dispensera l&rsquo;op\u00e9rateur d&rsquo;\u00e9mettre une facture au titre de ses op\u00e9rations (loi art. 147, I.M ; CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=289&amp;idspad=LEGIARTI000041471177\">289<\/a>, I.<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=1&amp;idspad=LEGIARTI000006302198\">1<\/a>. b modifi\u00e9).<\/p>\n<p>Cela \u00e9tant, les op\u00e9rateurs ne pourront pas, via ce guichet, exercer leur droit \u00e0 d\u00e9duction de la TVA pay\u00e9e en local.<\/p>\n<p>Ces dispositions s\u2019appliqueront aux op\u00e9rations pour lesquelles le fait g\u00e9n\u00e9rateur de la TVA interviendra \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier 2021 (loi art. 147,IV.A).<\/p>\n<p>Ainsi, ce guichet unique concernera (CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=298%20sexdecies%20G&amp;idspad=LEGIARTI000041471209\">298 sexdecies G<\/a>, I) :<\/p>\n<ul>\n<li>l\u2019ensemble des prestataires \u00e9tablis dans l\u2019UE, mais non dans l\u2019\u00c9tat membre de consommation, fournissant des services \u00e0 des personnes non-assujetties,<\/li>\n<li>les op\u00e9rateurs r\u00e9alisant des ventes \u00e0 distance intracommunautaires de biens,<\/li>\n<li>les livraisons de biens effectu\u00e9es dans un \u00c9tat membre par des interfaces \u00e9lectroniques facilitant ces livraisons.<\/li>\n<\/ul>\n<p>Ces dispositions ne sont pas applicables en Guadeloupe, \u00e0 la Martinique et \u00e0 La R\u00e9union. Il en est de m\u00eame de toutes les autres dispositions relatives \u00e0 la TVA d\u00e8s lors qu&rsquo;elles font r\u00e9f\u00e9rence aux op\u00e9rations effectu\u00e9es dans le cadre du r\u00e9gime particulier pr\u00e9vu par cet article 298 sexdecies G (loi art. 147, I.P ; CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=296%20quater&amp;idspad=LEGIARTI000041407311\">296 quater<\/a>\u00a0nouveau).<\/p>\n<p>On rappelle, par ailleurs, que les r\u00e8gles fran\u00e7aises de facturation s\u2019appliquent \u00e0 ces op\u00e9rations (loi art. 147, I.L ; CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=-0&amp;idspad=LEGIARTI000041471173\">289-0<\/a>, III modifi\u00e9).<\/p>\n<h4><strong>Obligations de l\u2019assujetti<\/strong><\/h4>\n<p>L\u2019assujetti doit informer l\u2019administration du moment o\u00f9 il commence son activit\u00e9 imposable, la cesse, ou la modifie au point de ne plus pouvoir se pr\u00e9valoir de ce r\u00e9gime particulier. Ces informations seront transmises par voie \u00e9lectronique dans des conditions fix\u00e9es par arr\u00eat\u00e9 du ministre charg\u00e9 du budget (CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=298%20sexdecies%20G&amp;idspad=LEGIARTI000041471209\">298 sexdecies G<\/a>, II nouveau).<\/p>\n<p>Un assujetti qui entend appliquer ce r\u00e9gime particulier n\u2019est identifi\u00e9 qu\u2019en France pour les op\u00e9rations imposables dans le cadre de celui-ci. \u00c0 cette fin, il utilise le num\u00e9ro individuel d\u2019identification qui lui a d\u00e9j\u00e0 \u00e9t\u00e9 attribu\u00e9 (CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=286%20ter&amp;idspad=LEGIARTI000041471109\">286 ter<\/a>). Cette proc\u00e9dure lui permettra de d\u00e9clarer \u00e0 ce guichet l\u2019ensemble des op\u00e9rations de ventes \u00e0 distance et de prestations de service intracommunautaires (CGI art.\u00a0<a href=\"https:\/\/revuefiduciaire.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=298%20sexdecies%20G&amp;idspad=LEGIARTI000041471209\">298 sexdecies G<\/a>, III nouveau).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Loi de finances 2020 &#8211; Guichet unique pour des op\u00e9rations situ\u00e9es sur le territoire de l\u2019UE Pr\u00e9sentation de la mesure et entr\u00e9e en vigueur Dans un souci de simplification et d&rsquo;all\u00e9gement des formalit\u00e9s d\u00e9claratives et de paiement, la liquidation de la TVA grevant des op\u00e9rations r\u00e9alis\u00e9es sur le territoire de l\u2019UE sera r\u00e9alis\u00e9e via un &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.revue-fiduciaire.com\/blog\/loi-de-finances-2020-guichet-unique\/\"> <span class=\"screen-reader-text\">Loi de finances 2020 \u2013 Guichet unique<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":7,"featured_media":4960,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[2,7],"tags":[58,56,57],"class_list":["post-2212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-infographies","tag-guichet-unique","tag-loi-de-finances-2020","tag-tva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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