{"id":4051,"date":"2021-04-27T00:00:00","date_gmt":"2021-04-26T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/brexit-insights-goods-sold-to-gb-businesses-b2b-for-a-value-not-exceeding-135\/"},"modified":"2023-09-25T18:56:46","modified_gmt":"2023-09-25T17:56:46","slug":"brexit-insights-marchandises-vendues-a-des-entreprises-bb-b2b-pour-une-valeur-nexcedant-pas-135","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/brexit-insights-goods-sold-to-gb-businesses-b2b-for-a-value-not-exceeding-135\/","title":{"rendered":"Brexit Insights : biens vendus \u00e0 des entreprises britanniques (B2B) pour une valeur n'exc\u00e9dant pas 135 \u00a3."},"content":{"rendered":"<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>Les sc\u00e9narios d\u00e9crits dans cet article s'appliquent aux biens entrant en Grande-Bretagne - si les biens vendus \u00e0 une entreprise bas\u00e9e en Grande-Bretagne ne d\u00e9passent pas 135 livres sterling en valeur de consignation et si le destinataire de la livraison des biens est une entreprise immatricul\u00e9e \u00e0 la TVA en Grande-Bretagne.<\/span><span>\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>En substance, dans le cas d'une entreprise europ\u00e9enne vendant des biens \u00e0 une entreprise britannique assujettie \u00e0 la TVA (quel que soit le moyen utilis\u00e9 : march\u00e9 en ligne ou vente directe), c'est au client (acheteur) qu'il incombera de d\u00e9clarer la TVA. L'entreprise britannique comptabilisera la transaction par le biais de la proc\u00e9dure d'autoliquidation dans sa d\u00e9claration de TVA.<\/span><\/p>\n<p><span>\u00a0<\/span><\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>L'autoliquidation est un processus par lequel le client comptabilise la TVA due sur une vente au lieu de la livraison (il paiera donc la TVA lorsque le consommateur final ach\u00e8tera le bien). L'autoliquidation est une simplification qui supprime l'obligation pour les fournisseurs \u00e9trangers de s'enregistrer \u00e0 la TVA dans les pays o\u00f9 il existe une transaction interentreprises.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>L'entreprise cliente britannique calculera le montant de la TVA en ajoutant le chiffre dans la case TVA due (case TVA en aval) et le m\u00eame montant dans la case TVA r\u00e9cup\u00e9r\u00e9e (case TVA en amont), ce qui lui permettra de r\u00e9cup\u00e9rer la taxe appliqu\u00e9e.<\/span><\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>Par exemple, une entreprise vend et exp\u00e9die des marchandises depuis l'Espagne par l'interm\u00e9diaire d'Amazon et de son commerce \u00e9lectronique \u00e0 l'entreprise britannique assujettie \u00e0 la TVA. La valeur des marchandises exp\u00e9di\u00e9es est de 120 livres sterling. Dans ce cas, l'entreprise espagnole n'est pas tenue de s'immatriculer \u00e0 la TVA et \u00e0 l'EORI au Royaume-Uni, mais elle doit pr\u00e9ciser sur la facture que, par le biais de l'autoliquidation, l'entreprise britannique doit comptabiliser la TVA dans sa d\u00e9claration trimestrielle.<\/span><span>\u00a0<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>\n<div class=\"OutlineElement Ltr SCXW39356870 BCX0\" font-size:=\"\" segoe=\"\" style=\"margin: 0px; padding: 0px; user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; color: rgb(0, 0, 0); font-family: \" ui=\"\">\n<p><span>La situation est diff\u00e9rente lorsqu'une entreprise cliente britannique n'est pas immatricul\u00e9e \u00e0 la TVA et ne fournit pas au vendeur un num\u00e9ro d'immatriculation \u00e0 la TVA valide au moment de l'achat. Dans ce cas, la place de march\u00e9 en ligne ou le vendeur direct devra traiter la vente comme une vente B2C (Business to Consumer) plut\u00f4t que B2B (Business to Business), et donc comptabiliser la TVA en cons\u00e9quence.<\/span><\/p>\n<p>\u00a0<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The scenarios outlined in this article will apply to goods entering into Great Britain &#8211; if the goods sold to a business based in Great Britain do not exceed \u00a3135 in consignment value and the recipient of the supply of the goods is a VAT registered business in Great Britain.\u00a0 \u00a0 Essentially, in the case [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4051","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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