{"id":4052,"date":"2021-08-03T00:00:00","date_gmt":"2021-08-02T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/brexit-insights-goods-sold-to-customers-based-in-great-britain-for-a-value-exceeding-135\/"},"modified":"2023-09-25T18:56:45","modified_gmt":"2023-09-25T17:56:45","slug":"brexit-insights-marchandises-vendues-a-des-clients-bases-en-grande-bretagne-pour-une-valeur-superieure-a-135","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/brexit-insights-goods-sold-to-customers-based-in-great-britain-for-a-value-exceeding-135\/","title":{"rendered":"Brexit Insights : Marchandises vendues \u00e0 des clients bas\u00e9s en Grande-Bretagne pour une valeur sup\u00e9rieure \u00e0 135 \u00a3."},"content":{"rendered":"<p>Avant le Brexit, les biens fournis au sein de l'UE n'\u00e9taient pas consid\u00e9r\u00e9s comme des importations ou des exportations car le Royaume-Uni faisait partie du march\u00e9 unique, et la TVA sur les transactions intracommunautaires \u00e9tait donc comptabilis\u00e9e \u00e0 l'aide de l'autoliquidation de l'UE. Depuis le 1er janvier 2021, les livraisons et les mouvements de biens entre l'UE et le Royaume-Uni sont d\u00e9sormais soumis aux r\u00e8gles de TVA applicables aux importations et aux exportations. Si le client britannique d\u00e9douane l'importation des biens, celle-ci est trait\u00e9e comme une exportation pour le fournisseur europ\u00e9en, qui n'aura pas besoin des num\u00e9ros de TVA et d'EORI britanniques, mais simplement de l'EORI et du num\u00e9ro de TVA europ\u00e9en (ce qui permet de facturer la TVA hors champ).<\/p>\n<p>Par exemple, une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e \u00e9trang\u00e8re vend et exp\u00e9die des biens d'une valeur de 1 000 livres sterling en provenance de l'\u00e9tranger \u00e0 M. Brown, une personne qui vit au Royaume-Uni, et \u00e0 Y Ltd, une soci\u00e9t\u00e9 britannique assujettie \u00e0 la TVA. La soci\u00e9t\u00e9 \u00e9trang\u00e8re s'occupe de l'exp\u00e9dition mais pas de l'importation des biens en utilisant l'incoterm DAP. Y Ltd et M. Brown s'occuperont tous deux du solde de la TVA britannique et des d\u00e9clarations de douane pour l'importation des marchandises. La soci\u00e9t\u00e9 \u00e9trang\u00e8re n'aura pas besoin d'un num\u00e9ro de TVA ni d'un EORI UK, mais il suffit d'avoir un EORI ITA et un num\u00e9ro de TVA italien pour pouvoir exporter le produit avec une facture non assujettie \u00e0 la TVA.<\/p>\n<p>En revanche, si le fournisseur europ\u00e9en agit en tant qu'importateur, il devra d\u00e9douaner les marchandises et facturer la TVA britannique sur la vente, le cas \u00e9ch\u00e9ant. Le fournisseur aura donc besoin d'un num\u00e9ro de TVA et d'un num\u00e9ro EORI GB. En outre, il est essentiel de noter que certaines places de march\u00e9 en ligne (OMP) exigent que l'importation des produits soit prise en charge par le fournisseur \u00e9tranger, en adoptant une formule de rendement sp\u00e9cifique (dans la plupart des cas DDP), \u00e0 condition que le client final bas\u00e9 au Royaume-Uni soit exempt\u00e9 du paiement de la TVA, ce qui incite le fournisseur \u00e9tranger \u00e0 demander un num\u00e9ro de TVA et d'EORI UK.<\/p>\n<p>Outre les frais d'exp\u00e9dition, cela implique \u00e9galement l'application de la TVA britannique et le d\u00e9douanement de l'importation des marchandises. L'importateur devra rassembler tous les documents n\u00e9cessaires pour prouver le moment o\u00f9 les marchandises sont entr\u00e9es dans la zone de libre circulation et pour pouvoir les d\u00e9clarer dans sa d\u00e9claration de TVA. Nous recommandons un syst\u00e8me comptable de TVA diff\u00e9r\u00e9e pour l'importation de marchandises au Royaume-Uni avec un num\u00e9ro de TVA britannique.<\/p>\n<p>Gr\u00e2ce \u00e0 ce syst\u00e8me, l'importateur pourra inscrire la TVA \u00e0 l'importation directement dans sa d\u00e9claration p\u00e9riodique de TVA, reportant ainsi le r\u00e8glement et l'acquittement de la TVA due par ailleurs \u00e0 toute importation de biens. Le syst\u00e8me de report de la TVA est un r\u00e9gime facultatif qui peut \u00eatre activ\u00e9 par l'importateur directement dans la d\u00e9claration d'importation, sans qu'il soit n\u00e9cessaire d'obtenir une autorisation pr\u00e9alable. Toutefois, le syst\u00e8me est obligatoire si l'importateur a opt\u00e9 pour la d\u00e9claration en douane diff\u00e9r\u00e9e ou simplifi\u00e9e.<\/p>\n<p>Il convient de rappeler que le syst\u00e8me comptable de la TVA diff\u00e9r\u00e9e peut d\u00e9sormais \u00eatre utilis\u00e9 pour toutes les importations en dehors de l'UE. Cela repr\u00e9sente un changement par rapport \u00e0 la fa\u00e7on dont la TVA \u00e9tait comptabilis\u00e9e avant la fin de la p\u00e9riode de transition et devrait permettre aux entreprises qui importent des pays non membres de l'UE d'augmenter leur tr\u00e9sorerie.<\/p>\n<p>Un r\u00e9sum\u00e9 mensuel en ligne est disponible dans le cadre du syst\u00e8me de comptabilisation de la TVA diff\u00e9r\u00e9e, indiquant quand la comptabilisation de la TVA diff\u00e9r\u00e9e a \u00e9t\u00e9 appliqu\u00e9e. Pour en savoir plus, cliquez sur le lien suivant\u00a0<a href=\"https:\/\/www.gov.uk\/guidance\/get-your-postponed-import-vat-statement\">Obtenez votre relev\u00e9 de TVA \u00e0 l'importation report\u00e9 - GOV.UK (www.gov.uk)<\/a>.<\/p>\n<p>Domenico Santomasi<\/p>\n<p><strong style=\"text-align: justify;\">Photo par\u00a0<a href=\"https:\/\/unsplash.com\/@chuttersnap?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">CHUTTERSNAP<\/a>\u00a0sur\u00a0<a href=\"https:\/\/unsplash.com\/s\/photos\/imports?utm_source=unsplash&amp;utm_medium=referral&amp;utm_content=creditCopyText\">Unsplash<\/a><\/strong><\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Before Brexit, goods supplied within the EU were not considered imports or exports because the United Kingdom was part of the single market, therefore VAT on intra-Community transactions was accounted for using the EU&#8217;s Reverse Charge. Since 1 January 2021, supplies and movements of goods between the EU and the United Kingdom are now subject [&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-4052","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Brexit Insights: Goods sold to customers based in Great Britain for a value exceeding \u00a3135 - WellTax<\/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:\/\/well-tax.com\/fr\/brexit-insights-marchandises-vendues-a-des-clients-bases-en-grande-bretagne-pour-une-valeur-superieure-a-135\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brexit Insights: Goods sold to customers based in Great Britain for a value exceeding \u00a3135 - WellTax\" \/>\n<meta property=\"og:description\" content=\"Before Brexit, goods supplied within the EU were not considered imports or exports because the United Kingdom was part of the single market, therefore VAT on intra-Community transactions was accounted for using the EU&#8217;s Reverse Charge. 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