{"id":4046,"date":"2021-03-16T00:00:00","date_gmt":"2021-03-16T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/budget-2021-vat\/"},"modified":"2026-03-10T13:30:10","modified_gmt":"2026-03-10T13:30:10","slug":"budget-2021-tva","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/budget-2021-vat\/","title":{"rendered":"Budget 2021 : TVA"},"content":{"rendered":"

Le HMRC a annonc\u00e9 les mesures suivantes concernant la TVA :<\/p>\n

Introduction d'un nouveau taux r\u00e9duit de TVA pour l'h\u00f4tellerie, les logements de vacances et les attractions<\/u><\/p>\n

Prolongation du taux r\u00e9duit temporaire de TVA pour une p\u00e9riode suppl\u00e9mentaire de six mois, jusqu'au 30 septembre 2021. Un nouveau taux r\u00e9duit sera ensuite introduit jusqu'au 31 mars 2022.<\/em><\/p>\n

Afin de continuer \u00e0 soutenir les 150 000 entreprises des secteurs du tourisme et de l'h\u00f4tellerie et de prot\u00e9ger 2,4 millions d'emplois, le gouvernement a prolong\u00e9 le taux r\u00e9duit temporaire de TVA de 5% jusqu'au 30 septembre 2021. Pour aider les entreprises \u00e0 g\u00e9rer la transition vers le taux normal (20%), un taux de 12,5% sera appliqu\u00e9 pendant six mois suppl\u00e9mentaires, jusqu'au 31 mars 2022.<\/p>\n

L\u00e9gislation relative au nouveau r\u00e9gime de paiement du report de la TVA et \u00e0 son caract\u00e8re dissuasif\u00a0 \u00a0<\/u><\/p>\n

Apporter un soutien suppl\u00e9mentaire aux entreprises pendant la pand\u00e9mie de grippe Covid-19, en leur offrant une plus grande flexibilit\u00e9 et en leur permettant de choisir entre des versements plus importants et des versements plus modestes \u00e0 un moment o\u00f9 la tr\u00e9sorerie est r\u00e9duite pour de nombreux secteurs.<\/em><\/p>\n

Cette mesure a deux impacts :<\/p>\n

Tout d'abord, l'engagement pris par le chancelier de l'\u00c9chiquier le 24 septembre 2020 dans le cadre du plan d'\u00e9conomie d'hiver devient une loi. Cet engagement stipulait que les entreprises qui reportaient le paiement de la TVA jusqu'au 31 mars 2021 b\u00e9n\u00e9ficieraient d'un d\u00e9lai de paiement plus long, pouvant aller jusqu'\u00e0 onze versements sans int\u00e9r\u00eat.<\/p>\n

Le nouveau r\u00e9gime de paiement dispose d'un portail en ligne simple qui permet aux entreprises de payer leur TVA diff\u00e9r\u00e9e par pr\u00e9l\u00e8vement automatique, le premier versement \u00e9tant effectu\u00e9 le m\u00eame mois que celui o\u00f9 l'entreprise a opt\u00e9 pour le r\u00e9gime.<\/p>\n

Les entreprises peuvent opter pour le nouveau r\u00e9gime de paiement en mars, avril, mai ou juin, mais plus elles le font tard, moins elles sont autoris\u00e9es \u00e0 effectuer de versements. En outre, la date d'adh\u00e9sion doit se situer suffisamment t\u00f4t dans le mois pour que le premier versement parvienne au HMRC avant la fin du m\u00eame mois.<\/p>\n

Les entreprises peuvent payer en moins d'acomptes ou bien payer la totalit\u00e9 du montant diff\u00e9r\u00e9 avant le 31 mars 2021 ou bien contacter le HMRC pour convenir d'un accord alternatif.<\/p>\n

Le deuxi\u00e8me impact de cette mesure est l'introduction d'une p\u00e9nalit\u00e9 de 5%, applicable si les entreprises n'ont pas pay\u00e9 int\u00e9gralement la TVA diff\u00e9r\u00e9e, n'ont pas opt\u00e9 pour le nouveau r\u00e9gime de paiement ou n'ont pas pris d'autres dispositions d'ici le 30 juin 2021. L'approche normale de la surtaxe par d\u00e9faut ne s'appliquera pas \u00e0 la TVA diff\u00e9r\u00e9e.<\/p>\n

Maintien des seuils de TVA pendant deux ans\u00a0 <\/u><\/p>\n

Cette mesure maintient les seuils actuels d'enregistrement et de radiation de la TVA pour deux ann\u00e9es suppl\u00e9mentaires.<\/em><\/p>\n

Les seuils de chiffre d'affaires imposable, qui d\u00e9terminent si une personne ou une soci\u00e9t\u00e9 doit s'enregistrer \u00e0 la TVA ou demander sa radiation, resteront respectivement \u00e0 85 000 \u00a3 et 83 000 \u00a3 jusqu'au 31 d\u00e9cembre 2024.<\/p>\n

Extension de la mise en place d'un syst\u00e8me d'imposition num\u00e9rique (Making Tax Digital) pour la TVA<\/u><\/p>\n

Ces mesures \u00e9tendent les exigences du Making Tax Digital aux petites entreprises assujetties \u00e0 la TVA \u00e0 partir d'avril 2022.<\/em><\/p>\n

Le gouvernement britannique a \u00e9tendu son programme Making Tax Digital (MTD) aux plus petites entreprises du Royaume-Uni \u00e0 partir d'avril 2022. L'annonce confirme que toutes les entreprises immatricul\u00e9es \u00e0 la TVA devront se conformer au MTD \u00e0 partir du 1er avril 2022.<\/p>\n

Selon les r\u00e8gles actuelles, la grande majorit\u00e9 des entreprises immatricul\u00e9es \u00e0 la TVA et dont le chiffre d'affaires imposable est sup\u00e9rieur au seuil de TVA (85 000 livres sterling) sont tenues de tenir des registres de TVA num\u00e9riques et d'envoyer leurs d\u00e9clarations \u00e0 l'aide d'un logiciel compatible avec le syst\u00e8me MTD.<\/p>\n

Toutefois, \u00e0 partir du 1er avril 2022, toutes les entreprises assujetties \u00e0 la TVA, y compris celles dont le chiffre d'affaires imposable est inf\u00e9rieur \u00e0 85 000 livres sterling, seront tenues de se conformer aux r\u00e8gles du MTD \u00e0 compter d'avril 2022.<\/p>\n

Pour plus d'informations sur le nouveau budget britannique 2021, contactez-nous \u00e0 info@well-tax.com<\/a> ou suivez-nous sur notre site web www.well-tax.com<\/a>.<\/p>\n

Auteur<\/p>\n

Sergio Schittone<\/p>\n

Photo par :\u00a0Nick Kane<\/a><\/p>","protected":false},"excerpt":{"rendered":"

HMRC have announced the following measures affecting VAT: Introduction of a new reduced rate of VAT for hospitality, holiday accommodation and attractions Introducing an extension to the temporary reduced rate of VAT for a further six months period until the 30th of September 2021. 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