{"id":4056,"date":"2021-07-19T00:00:00","date_gmt":"2021-07-18T23:00:00","guid":{"rendered":"https:\/\/well-tax.com\/european-oss-regime\/"},"modified":"2023-09-25T18:56:45","modified_gmt":"2023-09-25T17:56:45","slug":"regime-europeen-de-loss","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/european-oss-regime\/","title":{"rendered":"R\u00c9GIME EUROP\u00c9EN DE L'OSS"},"content":{"rendered":"<p>\u00c0 partir du 1er juillet 2021, une s\u00e9rie de modifications de la directive 2006\/112\/CE (c'est-\u00e0-dire la directive TVA) ont \u00e9t\u00e9 mises en \u0153uvre, passant du MOSS (Mini One Stop Shop) d\u00e9j\u00e0 en place, au OSS (One Stop Shop) concernant les ventes \u00e0 distance B2C de biens et de services \u00e0 l'int\u00e9rieur et \u00e0 l'ext\u00e9rieur de l'UE, parfois facilit\u00e9es par l'utilisation de plates-formes \u00e9lectroniques et de places de march\u00e9 en ligne. La raison d'\u00eatre de ces changements est de faciliter les ventes transfrontali\u00e8res en ligne B2C pour les entreprises de l'UE et des pays tiers. Pour b\u00e9n\u00e9ficier du r\u00e9gime des OSS, les parties prenantes devront \u00eatre enregistr\u00e9es dans le pays d'origine, pour les ventes \u00e0 distance de biens aux \u00c9tats membres de l'UE, les OSS dits \"de l'Union\". En revanche, le r\u00e9gime de non-union est ouvert aux assujettis (fournisseurs) qui ne sont pas \u00e9tablis dans l'UE et qui n'y ont pas d'\u00e9tablissement fixe, mais qui sont tenus de s'enregistrer aux fins de la TVA dans un \u00c9tat membre o\u00f9 les consommateurs B2C sont situ\u00e9s dans l'UE. L'OSS est un portail \u00e9lectronique qui simplifie jusqu'\u00e0 95% d'obligations en mati\u00e8re de TVA pour les vendeurs en ligne et les interfaces \u00e9lectroniques dans l'UE, puisqu'il leur permet de.. :<\/p>\n<ul>\n<li>Enregistrer \u00e9lectroniquement la TVA dans un seul \u00c9tat membre pour toutes les ventes \u00e0 distance de biens \u00e0 l'int\u00e9rieur de l'UE et les prestations de services d'entreprise \u00e0 consommateur ;<\/li>\n<li>D\u00e9clarer et payer la TVA due sur toutes les livraisons de biens et prestations de services en une seule d\u00e9claration \u00e9lectronique trimestrielle ;<\/li>\n<li>Les entreprises de l'UE doivent coop\u00e9rer avec les autorit\u00e9s fiscales de leur propre \u00c9tat membre et dans leur propre langue, m\u00eame si leurs ventes sont transfrontali\u00e8res.<\/li>\n<\/ul>\n<p>En d'autres termes, pour les entreprises de l'UE, si le seuil de 10 000 euros de TVA nette n'est pas d\u00e9pass\u00e9, la TVA est pay\u00e9e dans le pays d'origine ou de destination des biens et services. En revanche, si le seuil de 10 000 euros est d\u00e9pass\u00e9, la TVA est pay\u00e9e dans le pays de destination, sous r\u00e9serve de l'enregistrement \u00e0 la TVA ou de l'inscription au r\u00e9gime sp\u00e9cial OSS. Malheureusement, les r\u00e8gles ci-dessus ne s'appliquent pas aux entreprises britanniques qui, apr\u00e8s le Brexit, sont devenues un pays tiers. Les marchandises britanniques entrant dans l'UE seront soumises \u00e0 l'IOSS qui facilitera l'importation de marchandises \u00e9trang\u00e8res sur le territoire de l'UE. L'IOSS permet aux fournisseurs et aux interfaces \u00e9lectroniques qui vendent des biens import\u00e9s \u00e0 des acheteurs dans l'UE de collecter, d\u00e9clarer et payer la TVA aux autorit\u00e9s fiscales, au lieu de faire payer la TVA \u00e0 l'acheteur au moment o\u00f9 les biens sont import\u00e9s dans l'UE, comme c'\u00e9tait le cas auparavant. Les changements sont r\u00e9sum\u00e9s dans le tableau ci-dessous :<\/p>\n<ul>\n<li>N\u00c9GOCIANT NON-UE : L'assujetti qui n'a pas d'\u00e9tablissement fixe dans l'UE est tenu de s'immatriculer \u00e0 la TVA dans un \u00c9tat membre.<\/li>\n<li>N\u00e9gociant de l'UE : l'assujetti est identifi\u00e9 dans le pays o\u00f9 il est \u00e9tabli ou dans le pays de destination des biens ou des services.<\/li>\n<li>REGIME IOSS : L'assujetti non-UE peut utiliser l'IOSS en s'identifiant dans n'importe quel pays ou en utilisant un interm\u00e9diaire \u00e9tabli dans l'UE.\u00a0<\/li>\n<\/ul>\n<p>L'enregistrement \u00e0 la TVA s'effectue par voie \u00e9lectronique et doit \u00eatre soumis avant la fin du mois suivant la fin de chaque trimestre. La d\u00e9claration doit contenir<\/p>\n<p>- Num\u00e9ro d'identification ;<\/p>\n<p>- Le montant des services fournis<\/p>\n<p>- Les tarifs ;<\/p>\n<p>- Le montant de la TVA ;<\/p>\n<p>Enfin, en ce qui concerne le paiement de la TVA, l'assujetti l'acquittera dans le pays de l'UE dans lequel il est identifi\u00e9 en appliquant le taux du pays de l'UE de destination des biens.<\/p>\n<p>\u00a0<\/p>\n<p>Pour plus d'informations sur le nouveau r\u00e9gime europ\u00e9en des logiciels libres, contactez-nous \u00e0 l'adresse suivante\u00a0<a href=\"file:\/\/\/C:\/Users\/wellt\/AppData\/Local\/Microsoft\/Windows\/INetCache\/Content.Outlook\/AXPUY0QT\/info@well-tax.com%C2%A0\">info@well-tax.com\u00a0<\/a>ou suivez-nous sur notre site web\u00a0<a href=\"file:\/\/\/C:\/Users\/wellt\/AppData\/Local\/Microsoft\/Windows\/INetCache\/Content.Outlook\/AXPUY0QT\/www.well-tax.com\">www.well-tax.com<\/a>.<\/p>\n<p>Auteur<\/p>\n<p>Michele Ammirati<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>As of July 1, 2021, a series of changes to Directive 2006\/112\/EC (i.e., the VAT Directive) have been implemented, moving from the MOSS (Mini One Stop Shop) already in place, to the OSS (One Stop Shop) regarding the B2C distance sales of goods and services within and outside the EU, sometimes facilitated by the use [&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-4056","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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