{"id":4180,"date":"2021-02-25T00:00:00","date_gmt":"2021-02-25T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/?p=4180"},"modified":"2024-05-28T11:50:17","modified_gmt":"2024-05-28T10:50:17","slug":"traitement-des-biens-deja-presents-en-grande-bretagne-et-vendus-a-des-clients-etablis-en-grande-bretagne-quelle-que-soit-leur-valeur","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/treatment-of-goods-already-present-in-great-britain-and-sold-to-customers-based-in-great-britain-for-any-value\/","title":{"rendered":"Traitement des biens d\u00e9j\u00e0 pr\u00e9sents en Grande-Bretagne et vendus \u00e0 des clients \u00e9tablis en Grande-Bretagne, quelle que soit leur valeur"},"content":{"rendered":"<p>Si les biens se trouvent d\u00e9j\u00e0 au Royaume-Uni avant d'\u00eatre vendus au consommateur final, de nouvelles r\u00e8gles s'appliqueront au traitement fiscal des biens. Cette nouvelle disposition concerne les biens de toute valeur dans les cas suivants<\/p>\n<ul>\n<li>les biens sont la propri\u00e9t\u00e9 du fournisseur \u00e9tranger ;<\/li>\n<li>les biens sont pr\u00e9sents sur le territoire britannique au moment de la vente (dans un entrep\u00f4t par exemple) ;<\/li>\n<li>la livraison est destin\u00e9e \u00e0 un particulier, elle n'est donc pas destin\u00e9e \u00e0 une soci\u00e9t\u00e9 immatricul\u00e9e \u00e0 la TVA ;<\/li>\n<li>vente de biens \u00e0 un client en Grande-Bretagne par l'interm\u00e9diaire d'un OMP.<\/li>\n<\/ul>\n<p>Les marchandises situ\u00e9es sur le territoire britannique auront techniquement d\u00e9j\u00e0 \u00e9t\u00e9 import\u00e9es et auront donc d\u00e9j\u00e0 pass\u00e9 les proc\u00e9dures douani\u00e8res et les \u00e9ventuelles demandes de TVA. Le fournisseur \u00e9tranger, par exemple, aura d\u00e9j\u00e0 import\u00e9 les marchandises dans son entrep\u00f4t situ\u00e9 sur le territoire britannique et aura donc d\u00e9j\u00e0 export\u00e9 les produits du pays d'origine.<\/p>\n<p>Pour les ventes B2C, la TVA britannique sera \u00e9galement pay\u00e9e \u00e0 la fin de la vente. Toutefois, la diff\u00e9rence r\u00e9side dans le fait que, si les quatre conditions susmentionn\u00e9es sont remplies, l'OMP sera consid\u00e9r\u00e9 comme le fournisseur pr\u00e9sum\u00e9 et sera donc responsable de la retenue et du versement de la TVA. Toutefois, cela ne signifie pas que le vendeur situ\u00e9 \u00e0 l'\u00e9tranger est exempt\u00e9 de l'enregistrement \u00e0 la TVA en Grande-Bretagne. Bien que le vendeur ne doive pas payer la TVA, il devra tout de m\u00eame inclure la valeur de la vente dans sa d\u00e9claration de TVA au Royaume-Uni. L'OMP indiquera qu'il s'agit d'une vente exon\u00e9r\u00e9e de TVA (donc \u00e0 taux z\u00e9ro).<\/p>\n<p>En ce qui concerne les ventes interentreprises en Grande-Bretagne (c'est-\u00e0-dire lorsque le client final peut fournir le num\u00e9ro de TVA britannique), l'obligation de payer la TVA incombe au vendeur situ\u00e9 \u00e0 l'\u00e9tranger plut\u00f4t qu'\u00e0 l'OMP. Dans ce cas, les r\u00e8gles habituelles en mati\u00e8re de TVA s'appliquent, c'est-\u00e0-dire l'application \u00e9ventuelle de la TVA sur la vente. L'OMP aura l'obligation de notifier le vendeur \u00e9tranger et de demander la d\u00e9claration de TVA pour ces transactions. L'OMP sera charg\u00e9 de fournir le num\u00e9ro de TVA du client britannique au fournisseur \u00e9tranger.<\/p>\n<p>Si l'OMP n'intervient pas et si les biens se trouvent en Grande-Bretagne au moment de la vente, c'est le vendeur \u00e9tranger (qui devrait d\u00e9j\u00e0 avoir un num\u00e9ro de TVA britannique) qui d\u00e9clarera et appliquera la TVA sur ces transactions.<\/p>\n<p><i>Sc\u00e9nario 1<\/i><\/p>\n<p><em>La soci\u00e9t\u00e9 XXX SPA dispose d'un entrep\u00f4t o\u00f9 elle stocke des marchandises au Royaume-Uni et poss\u00e8de \u00e0 la fois le num\u00e9ro de TVA (VAT UK) et l'EORI britannique. Apr\u00e8s avoir import\u00e9 les marchandises et pay\u00e9 la TVA \u00e0 l'importation (ou apr\u00e8s avoir choisi la m\u00e9thode de la comptabilit\u00e9 diff\u00e9r\u00e9e o\u00f9 la TVA est d\u00e9clar\u00e9e dans les d\u00e9clarations trimestrielles), vous pourrez vendre les marchandises stock\u00e9es dans l'entrep\u00f4t britannique. Si la soci\u00e9t\u00e9 XXX SPA vend les marchandises directement \u00e0 M. Brown (personne physique r\u00e9sidant au Royaume-Uni), elle devra finalement ajouter le taux de TVA \u00e0 la facture britannique sur la base du produit vendu. En revanche, si la soci\u00e9t\u00e9 XXX SPA vend des biens \u00e0 M. Brown par l'interm\u00e9diaire d'Amazon, elle facturera \u00e0 Amazon et non \u00e0 M. Brown une TVA britannique nulle (taux z\u00e9ro). Amazon appliquera alors le taux de TVA britannique sur le produit vendu \u00e0 M. Brown.<\/em><\/p>\n<p><i>Sc\u00e9nario 2<\/i><\/p>\n<p><em>La soci\u00e9t\u00e9 XXX SPA poss\u00e8de un entrep\u00f4t o\u00f9 elle stocke des marchandises au Royaume-Uni et dispose \u00e0 la fois d'un num\u00e9ro de TVA et d'un num\u00e9ro EORI britannique. Apr\u00e8s avoir import\u00e9 les marchandises et pay\u00e9 la TVA \u00e0 l'importation (ou apr\u00e8s avoir choisi la m\u00e9thode de la comptabilit\u00e9 diff\u00e9r\u00e9e o\u00f9 la TVA est d\u00e9clar\u00e9e dans les d\u00e9clarations trimestrielles), vous pourrez vendre les marchandises stock\u00e9es dans l'entrep\u00f4t britannique. Si la soci\u00e9t\u00e9 XXX SPA vend les marchandises directement \u00e0 YYY PLC (soci\u00e9t\u00e9 britannique assujettie \u00e0 la TVA britannique), elle devra ajouter le taux de TVA correspondant au produit vendu. Si la soci\u00e9t\u00e9 XXX SPA vend des marchandises \u00e0 YYY PLC par l'interm\u00e9diaire d'Amazon, Amazon devra communiquer le num\u00e9ro de TVA britannique de YYY PLC \u00e0 XXX SPA. Une fois l'information obtenue d'Amazon, XXX SPA appliquera le taux de TVA sur la facture britannique pour le produit vendu \u00e0 YYY PLC.<\/em><\/p>\n<p>Pour rester inform\u00e9 sur le sc\u00e9nario du Brexit, suivez-nous sur nos m\u00e9dias sociaux ou visitez notre site web (<a href=\"https:\/\/well-tax.com\/fr\/\">www.well-tax.com<\/a>).<\/p><\/p>\n<p>Par : Michele Ammirati et Sergio Schittone<\/p>","protected":false},"excerpt":{"rendered":"<p>If the goods are already in the UK before being sold to the final consumer, new rules will apply for the tax treatment of the goods. This new provision refers to goods of any value in cases where: the goods are the property of the foreign supplier; the goods are present in the British territory [&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-4180","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>Treatment of goods already present in Great Britain and sold to customers based in Great Britain for any value - 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\/traitement-des-biens-deja-presents-en-grande-bretagne-et-vendus-a-des-clients-etablis-en-grande-bretagne-quelle-que-soit-leur-valeur\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Treatment of goods already present in Great Britain and sold to customers based in Great Britain for any value - WellTax\" \/>\n<meta property=\"og:description\" content=\"If the goods are already in the UK before being sold to the final consumer, new rules will apply for the tax treatment of the goods. 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