{"id":9391,"date":"2021-01-03T07:39:53","date_gmt":"2021-01-03T06:39:53","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9391"},"modified":"2021-01-03T12:04:38","modified_gmt":"2021-01-03T11:04:38","slug":"la-tva-a-lere-du-digital","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9391","title":{"rendered":"La TVA \u00e0 l&#8217;\u00e8re du digital"},"content":{"rendered":"<p style=\"text-align: justify;\">La d\u00e9mat\u00e9rialisation des factures est en marche. Evoqu\u00e9e dans la Loi de Finances 2020, la r\u00e9forme envisag\u00e9e par le gouvernement s\u2019inscrit dans le cadre de l\u2019\u00e9volution mondiale en faveur du d\u00e9veloppement de la facturation \u00e9lectronique et de la transmission de donn\u00e9es.<\/p>\n<p style=\"text-align: justify;\">La d\u00e9mat\u00e9rialisation de la facture et de ses donn\u00e9es existe d\u00e9j\u00e0 dans plusieurs pays dans le monde, notamment en Europe (Italie, Espagne, Portugal, Estonie, etc.) et en Am\u00e9rique du Sud (Chili, Mexique, Br\u00e9sil, etc.). L\u2019objectif est double : simplifier l\u2019environnement fiscal et lutter contre la fraude. La pratique les \u00e9changes entre entreprises se d\u00e9veloppe, mais n\u2019est pas encadr\u00e9e.<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=9394\" rel=\"attachment wp-att-9394\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9394\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/01\/Avantages-dematerialisation-des-factures.png\" alt=\"Avantages d\u00e9mat\u00e9rialisation des factures\" width=\"708\" height=\"609\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/01\/Avantages-dematerialisation-des-factures.png 708w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/01\/Avantages-dematerialisation-des-factures-300x258.png 300w\" sizes=\"auto, (max-width: 708px) 100vw, 708px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Afin d\u2019accompagner cette modernisation de la vie \u00e9conomique, le gouvernement a d\u00e9cid\u00e9 d\u2019\u00e9largir le champ d&#8217;obligation de la facturation \u00e9lectronique en l\u2019\u00e9tendant \u00e0 toutes les transactions domestiques entre entreprises entre le 1er janvier 2023 et le 1er janvier 2025. L\u2019article 153 de la loi de finances pour 2020 fixe quatre objectifs \u00e0 l\u2019instauration de l\u2019obligation de facturation \u00e9lectronique :<\/p>\n<ul>\n<li style=\"text-align: justify;\">renforcer la comp\u00e9titivit\u00e9 des entreprises gr\u00e2ce \u00e0 la diminution de la charge administrative de constitution, d\u2019envoi et de traitement des factures au format papier ainsi qu\u2019\u00e0 la s\u00e9curisation des relations commerciales ;<\/li>\n<li style=\"text-align: justify;\">lutter contre la fraude fiscale et diminuer l\u2019\u00e9cart de TVA au moyen de recoupements automatis\u00e9s ;<\/li>\n<li style=\"text-align: justify;\">permettre la connaissance au fil de l\u2019eau de l\u2019activit\u00e9 des entreprises afin de favoriser un pilotage plus fin des actions du Gouvernement en mati\u00e8re de politique \u00e9conomique ;<\/li>\n<li style=\"text-align: justify;\">faciliter, \u00e0 terme, les d\u00e9clarations de TVA par le pr\u00e9-remplissage.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le rapport pr\u00e9conise une solution mixte reposant \u00e0 la fois sur la facturation \u00e9lectronique et la transmission de donn\u00e9es pour r\u00e9pondre \u00e0 l\u2019ensemble des objectifs poursuivis.<\/p>\n<p>Plus d&#8217;informations : <a href=\"https:\/\/www.vie-publique.fr\/rapport\/277192-la-tva-lere-du-digital\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.vie-publique.fr\/rapport\/277192-la-tva-lere-du-digital<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"La%20TVA%20%C3%A0%20l%27%C3%A8re%20du%20digital\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>La d\u00e9mat\u00e9rialisation des factures est en marche. Evoqu\u00e9e dans la Loi de Finances 2020, la r\u00e9forme envisag\u00e9e par le gouvernement s\u2019inscrit dans le cadre de l\u2019\u00e9volution mondiale en faveur du d\u00e9veloppement de la facturation \u00e9lectronique et de la transmission de donn\u00e9es. La d\u00e9mat\u00e9rialisation de la facture et de ses donn\u00e9es existe d\u00e9j\u00e0 dans plusieurs pays &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9391\" class=\"more-link\">Continue reading &lsquo;La TVA \u00e0 l&#8217;\u00e8re du digital&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"La%20TVA%20%C3%A0%20l%27%C3%A8re%20du%20digital\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[800,469],"tags":[1279,2403,739,939,841,2080,1090,1259,2405,2404,2401,2408,2400,2049,1115,2406,1176,2397,2402,56,1271,2407],"class_list":["post-9391","post","type-post","status-publish","format-standard","hentry","category-cycle-fiscalite","category-reglementation-et-demarche-daudit","tag-carrousel-de-tva","tag-chorus","tag-competitivite","tag-csv","tag-declaration","tag-delais-de-paiement","tag-dematerialisation","tag-dgfip","tag-e-invoicing","tag-e-reporting","tag-ecart-de-tva","tag-factur-x","tag-facturation-electronique","tag-fichier-xml","tag-fraude-fiscale","tag-json","tag-mentions-obligatoires-sur-les-factures","tag-paf","tag-recoupement","tag-tracabilite","tag-tva","tag-yaml"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9391"}],"version-history":[{"count":4,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9391\/revisions"}],"predecessor-version":[{"id":9445,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9391\/revisions\/9445"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}