{"id":9310,"date":"2023-01-05T10:56:22","date_gmt":"2023-01-05T08:56:22","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/?p=9310"},"modified":"2023-01-19T14:58:44","modified_gmt":"2023-01-19T12:58:44","slug":"la-tva-devient-exigible-des-lencaissement-dacomptes-pour-les-livraisons-de-biens","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-tva-devient-exigible-des-lencaissement-dacomptes-pour-les-livraisons-de-biens\/","title":{"rendered":"La TVA devient exigible d\u00e8s l'encaissement d'acomptes pour les livraisons de biens"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Depuis le 1er janvier 2023, la <strong><a rel=\"noreferrer noopener\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/les-principes-de-la-taxe-sur-la-valeur-ajoutee\/\" target=\"_blank\">TVA<\/a><\/strong> est exigible d\u00e8s lors qu'un acompte a \u00e9t\u00e9 encaiss\u00e9 pour les livraisons de biens. De quoi s'agit-il ? Quelles cons\u00e9quences pour votre entreprise ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelle TVA pour les acomptes ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jusqu'au 31 d\u00e9cembre 2022, pour les <strong>livraisons de biens,<\/strong> la <strong>TVA<\/strong> n'\u00e9tait exigible que lorsque le bien avait \u00e9t\u00e9 livr\u00e9, peu importe qu'un acompte ait \u00e9t\u00e9 acquitt\u00e9 par le client pr\u00e9alablement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La loi de finances 2022 a rendu exigible la taxe aff\u00e9rente aux acomptes sur <strong>livraison de biens<\/strong> au moment de leur encaissement depuis le 1er janvier 2023.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quelles sont les cons\u00e9quences de ce changement ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En ce qui concerne vos ventes, vous devez :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>collecter la TVA au titre des acomptes,<\/li><li>mentionner la TVA sur votre <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/facture-electronique-generalisee-ce-qui-va-changer-pour-vous\/\" target=\"_blank\" rel=\"noreferrer noopener\">facture<\/a> d'acompte,<\/li><li>liquider la TVA sur votre d\u00e9claration de TVA du m\u00eame mois.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour ce faire, n'oubliez pas de :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>param\u00e9trer votre syst\u00e8me informatique pour que l'encaissement des acomptes sur livraison d\u00e9clenche l'application de la TVA,<\/li><li>r\u00e9viser vos contrats en les adaptant \u00e0 la nouvelle r\u00e8gle,<\/li><li>pr\u00e9voir dans vos futurs contrats que la TVA s'applique sur les acomptes vers\u00e9s.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En ce qui concerne vos achats, vous pouvez exercer votre droit \u00e0 la <strong>d\u00e9duction de TVA <\/strong>d\u00e8s son <strong>exigibilit\u00e9 <\/strong>et si vous d\u00e9tenez une facture mentionnant celle-ci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"La TVA devient exigible d\u00e8s l'encaissement d'acomptes pour les livraisons de biens\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Entreprendre.service-public.fr : <a href=\"https:\/\/entreprendre.service-public.fr\/actualites\/A16122#:~:text=Fiscalit%C3%A9%20%2D%20TVA-,Livraisons%20de%20biens%20%3A%20la%20TVA%20exigible%20d%C3%A8s%20l'encaissement%20d,acomptes%20au%201er%20janvier%202023&amp;text=Dans%20le%20cadre%20de%20la,du%201er%20janvier%202023.\" target=\"_blank\" rel=\"noreferrer noopener\">Livraisons de biens : la TVA exigible d\u00e8s l'encaissement d'acomptes au 1er janvier 2023<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" 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class=\"card__title_span\">Le r\u00e9gime r\u00e9el normal de TVA<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Vous \u00eates concern\u00e9 par ce r\u00e9gime de TVA lorsque vos b\u00e9n\u00e9fices sont impos\u00e9s au r\u00e9gime r\u00e9el normal de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s IS Qui est concern\u00e9 par le r\u00e9gime r\u00e9el normal (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:534,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-dimposition-de-tva\/&quot;,&quot;title&quot;:&quot;Le r\u00e9gime r\u00e9el simplifi\u00e9 d\\u0027imposition de 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srcset=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/05\/regime-reel-simplifie-imposition-TVA-382x270.jpg\">\n                        <img decoding=\"async\" src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/05\/regime-reel-simplifie-imposition-TVA.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Taxe sur la valeur ajout\u00e9e (TVA)<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le r\u00e9gime r\u00e9el simplifi\u00e9 d&#039;imposition de TVA<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2023, la TVA est exigible d\u00e8s lors qu'un acompte a \u00e9t\u00e9 encaiss\u00e9 pour les livraisons de biens. De quoi s'agit-il ? Quelles cons\u00e9quences pour votre entreprise ? Quelle TVA pour les acomptes ? Jusqu'au 31 d\u00e9cembre 2022, pour les livraisons de biens, la TVA n'\u00e9tait exigible que lorsque le bien avait [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9775,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":1,"views":3823,"viewed_at":"1778489190","newsletter":"1","_yoast_wpseo_primary_category":94,"footnotes":""},"categories":[219,79,80,93,94],"tags":[],"class_list":["post-9310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actus","category-comptabilite-fiscalite","category-la-fiscalite","category-les-taxes","category-taxe-sur-la-valeur-ajoutee-tva"],"yoast_head":"<title>La TVA devient exigible d\u00e8s l&#039;encaissement d&#039;acomptes pour les livraisons de biens - Taxe sur la valeur ajout\u00e9e (TVA) - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"A compter du 1er janvier 2023, la TVA sera exigible d\u00e8s lors qu&#039;un acompte aura \u00e9t\u00e9 encaiss\u00e9 pour les livraisons de biens. 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