{"id":9877,"date":"2021-12-21T19:41:40","date_gmt":"2021-12-21T18:41:40","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9877"},"modified":"2021-12-21T19:51:17","modified_gmt":"2021-12-21T18:51:17","slug":"autoliquidation-de-la-tva-sur-les-importations","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9877","title":{"rendered":"Autoliquidation de la TVA sur les importations"},"content":{"rendered":"<p style=\"text-align: justify;\">A compter du 1er janvier 2022, la TVA sur les importations ne sera plus pay\u00e9e lors du d\u00e9douanement de la marchandise mais sera autoliquid\u00e9e aupr\u00e8s du Tr\u00e9sor public (via la d\u00e9claration CA3).<\/p>\n<p style=\"text-align: justify;\">L\u2019<strong>autoliquidation<\/strong> de la TVA consiste \u00e0 faire collecter la TVA non pas par le vendeur comme d&#8217;ordinaire mais par l\u2019acqu\u00e9reur de la marchandise.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2532\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\" alt=\"Logo Administration fiscale\" width=\"293\" height=\"172\"><\/p>\n<p style=\"text-align: justify;\">Pour m\u00e9moire, l\u2019autoliquidation est pratiqu\u00e9e notamment sur les op\u00e9rations suivantes&nbsp;:<\/p>\n<ul>\n<li style=\"text-align: justify;\">les acquisitions intracommunautaires ;<\/li>\n<li>les travaux de construction achet\u00e9s par un preneur aupr\u00e8s d&#8217;une <a href=\"https:\/\/www.auditsi.eu\/?p=5514\">entreprise sous-traitante<\/a> (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042914996\" target=\"_blank\" rel=\"noopener\">CGI art. 283, 2 nonies<\/a>) ;<\/li>\n<li style=\"text-align: justify;\">les d\u00e9chets neufs d\u2019industrie ;<\/li>\n<li>certaines livraisons \u00e0 soi-m\u00eame de biens ou de services ;<\/li>\n<li style=\"text-align: justify;\">les importations \u00e0 compter du 1er janvier 2022.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L\u2019autoliquidation comporte une implication comptable (comptabilisation de la TVA) et une implication fiscale (d\u00e9claration de la TVA sur la CA3).<\/p>\n<p style=\"text-align: justify;\"><strong>Comptabilisation de l&#8217;autoliquidation de la TVA sur importations<\/strong><\/p>\n<p style=\"text-align: justify;\">L&#8217;autoliquidation doit obligatoirement donner lieu \u00e0 comptabilisation. La TVA doit \u00eatre calcul\u00e9e au taux applicable en France.<\/p>\n<table style=\"border-collapse: collapse; width: 81.3322%; height: 120px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 3.27164%; height: 24px;\">Compte<\/td>\n<td style=\"width: 74.6624%; height: 24px;\">&nbsp;<\/td>\n<td style=\"width: 12.0612%; text-align: center; height: 24px;\">D\u00e9bit<\/td>\n<td style=\"width: 20.8794%; text-align: center; height: 24px;\">Cr\u00e9dit<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 3.27164%; height: 24px;\">6x<\/td>\n<td style=\"width: 74.6624%; height: 24px;\">Achat (HT)<\/td>\n<td style=\"width: 12.0612%; text-align: center; height: 24px;\">HT<\/td>\n<td style=\"width: 20.8794%; text-align: center; height: 24px;\">&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 3.27164%; height: 24px;\">445668<\/td>\n<td style=\"width: 74.6624%; height: 24px;\">T.V.A. d\u00e9ductible sur importations (autoliquidation)<\/td>\n<td style=\"width: 12.0612%; text-align: center; height: 24px;\">X<\/td>\n<td style=\"width: 20.8794%; text-align: center; height: 24px;\">&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 3.27164%; height: 24px;\">445798<\/td>\n<td style=\"width: 74.6624%; height: 24px;\">T.V.A. due sur importations (autoliquidation)<\/td>\n<td style=\"width: 12.0612%; text-align: center; height: 24px;\">&nbsp;<\/td>\n<td style=\"width: 20.8794%; text-align: center; height: 24px;\">X<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 3.27164%; height: 24px;\">401x<\/td>\n<td style=\"width: 74.6624%; height: 24px;\">Fournisseur (HT)<\/td>\n<td style=\"width: 12.0612%; text-align: center; height: 24px;\">&nbsp;<\/td>\n<td style=\"width: 20.8794%; text-align: center; height: 24px;\">HT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">La TVA est comptabilis\u00e9e au d\u00e9bit seulement si le contribuable peut pr\u00e9tendre \u00e0 la d\u00e9duction de la TVA. En cas d&#8217;exclusion du droit \u00e0 d\u00e9duction, la charge est comptabilis\u00e9e TTC.<\/p>\n<p style=\"text-align: justify;\">Autres cas d&#8217;autoliquidation :<\/p>\n<ul>\n<li>Achats intracommunautaires :<\/li>\n<\/ul>\n<table style=\"width: 81.3926%; height: 120px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 11.0694%; height: 24px;\">Compte<\/td>\n<td style=\"width: 67.3461%; height: 24px;\">&nbsp;<\/td>\n<td style=\"width: 11.1184%; height: 24px; text-align: center;\">D\u00e9bit<\/td>\n<td style=\"width: 100.844%; height: 24px; text-align: center;\">Cr\u00e9dit<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 11.0694%; height: 24px;\">6x<\/td>\n<td style=\"width: 67.3461%; height: 24px;\">Achat (HT)<\/td>\n<td style=\"width: 11.1184%; height: 24px; text-align: center;\">HT<\/td>\n<td style=\"width: 100.844%; height: 24px; text-align: center;\">&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 11.0694%; height: 24px;\">445662<\/td>\n<td style=\"width: 67.3461%; height: 24px;\">T.V.A. d\u00e9ductible intracommunautaire (autoliquidation)<\/td>\n<td style=\"width: 11.1184%; height: 24px; text-align: center;\">X<\/td>\n<td style=\"width: 100.844%; height: 24px; text-align: center;\">&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 11.0694%; height: 24px;\">445200<\/td>\n<td style=\"width: 67.3461%; height: 24px;\">T.V.A. due intracommunautaire (autoliquidation)<\/td>\n<td style=\"width: 11.1184%; height: 24px; text-align: center;\">&nbsp;<\/td>\n<td style=\"width: 100.844%; height: 24px; text-align: center;\">X<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 11.0694%; height: 24px;\">401x<\/td>\n<td style=\"width: 67.3461%; height: 24px;\">Fournisseur (HT)<\/td>\n<td style=\"width: 11.1184%; height: 24px; text-align: center;\">&nbsp;<\/td>\n<td style=\"width: 100.844%; height: 24px; text-align: center;\">HT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Autoliquidation sur op\u00e9rations int\u00e9rieures (d\u00e9chets neufs d&#8217;industrie, sous-traitance BTP) :<\/li>\n<\/ul>\n<table style=\"width: 81.471%;\">\n<tbody>\n<tr>\n<td style=\"width: 11.0694%;\">Compte<\/td>\n<td style=\"width: 67.6698%;\">&nbsp;<\/td>\n<td style=\"width: 10.9181%; text-align: center;\">D\u00e9bit<\/td>\n<td style=\"width: 100.374%; text-align: center;\">Cr\u00e9dit<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.0694%;\">6x<\/td>\n<td style=\"width: 67.6698%;\">Achat (HT)<\/td>\n<td style=\"width: 10.9181%; text-align: center;\">HT<\/td>\n<td style=\"width: 100.374%; text-align: center;\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.0694%;\">445669<\/td>\n<td style=\"width: 67.6698%;\">T.V.A. d\u00e9ductible sur op\u00e9rations int\u00e9rieures (autoliquidation)<\/td>\n<td style=\"width: 10.9181%; text-align: center;\">X<\/td>\n<td style=\"width: 100.374%; text-align: center;\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.0694%;\">445799<\/td>\n<td style=\"width: 67.6698%;\">T.V.A. due sur op\u00e9rations int\u00e9rieures (autoliquidation)<\/td>\n<td style=\"width: 10.9181%; text-align: center;\">&nbsp;<\/td>\n<td style=\"width: 100.374%; text-align: center;\">X<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 11.0694%;\">401x<\/td>\n<td style=\"width: 67.6698%;\">Fournisseur (HT)<\/td>\n<td style=\"width: 10.9181%; text-align: center;\">&nbsp;<\/td>\n<td style=\"width: 100.374%; text-align: center;\">HT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>D\u00e9claration de l&#8217;autoliquidation de TVA<\/strong> sur la CA3 :<\/p>\n<p style=\"text-align: justify;\">Trois \u00e9l\u00e9ments sont d\u00e9clar\u00e9s sur la CA3 :<\/p>\n<ul>\n<li>La base de TVA autoliquid\u00e9e (cadre A)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9878\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-Operations.png\" alt=\"CA3 import Op\u00e9rations\" width=\"1063\" height=\"826\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-Operations.png 1063w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-Operations-300x233.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-Operations-1024x796.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-Operations-768x597.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-Operations-730x567.png 730w\" sizes=\"auto, (max-width: 1063px) 100vw, 1063px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\">La TVA due (cadre B)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9879\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-TVA-brute.png\" alt=\"CA3 import TVA brute\" width=\"1063\" height=\"906\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-TVA-brute.png 1063w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-TVA-brute-300x256.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-TVA-brute-1024x873.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-TVA-brute-768x655.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/12\/CA3-import-TVA-brute-730x622.png 730w\" sizes=\"auto, (max-width: 1063px) 100vw, 1063px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\">La TVA d\u00e9ductible (dans l&#8217;hypoth\u00e8se o\u00f9 elle est r\u00e9cup\u00e9rable sur le Tr\u00e9sor)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">L&#8217;omission de d\u00e9claration de la TVA sur CA est sanctionn\u00e9e d&#8217;une amende \u00e9gale \u00e0 5 % de la somme d\u00e9ductible (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000022178513\/\" target=\"_blank\" rel=\"noopener\">CGI art. 1788 A 4<\/a>).<\/p>\n<p style=\"text-align: justify;\">Informations sur le <a href=\"https:\/\/www.douane.gouv.fr\/actualites\/partir-du-1er-janvier-2022-autoliquider-sa-tva-limportation-devient-obligatoire-et\" target=\"_blank\" rel=\"noopener\">site des Douanes<\/a>.<\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\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=\"Autoliquidation%20de%20la%20TVA%20sur%20les%20importations\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>A compter du 1er janvier 2022, la TVA sur les importations ne sera plus pay\u00e9e lors du d\u00e9douanement de la marchandise mais sera autoliquid\u00e9e aupr\u00e8s du Tr\u00e9sor public (via la d\u00e9claration CA3). L\u2019autoliquidation de la TVA consiste \u00e0 faire collecter la TVA non pas par le vendeur comme d&#8217;ordinaire mais par l\u2019acqu\u00e9reur de la marchandise. &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9877\" class=\"more-link\">Continue reading &lsquo;Autoliquidation de la TVA sur les importations&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=\"Autoliquidation%20de%20la%20TVA%20sur%20les%20importations\";<\/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],"tags":[1257,1536,1274,2544,2545,2520,1104,1271],"class_list":["post-9877","post","type-post","status-publish","format-standard","hentry","category-cycle-fiscalite","tag-aic","tag-autoliquidation","tag-ca3","tag-cgi-art-283","tag-dedouanement","tag-importation","tag-sous-traitance","tag-tva"],"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\/9877","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=9877"}],"version-history":[{"count":8,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9877\/revisions"}],"predecessor-version":[{"id":9887,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9877\/revisions\/9887"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}