{"id":1,"date":"2021-12-01T11:52:00","date_gmt":"2021-12-01T10:52:00","guid":{"rendered":"http:\/\/hgqogzv.cluster028.hosting.ovh.net\/?p=1"},"modified":"2021-12-24T10:38:07","modified_gmt":"2021-12-24T09:38:07","slug":"nouvelles-regles-tva","status":"publish","type":"post","link":"https:\/\/patry-avocat.com\/en\/nouvelles-regles-tva\/","title":{"rendered":"New VAT rules applicable to imports and exits from suspensive customs procedures"},"content":{"rendered":"

Outre un transfert de comp\u00e9tence de la Direction g\u00e9n\u00e9rale des douanes et droits indirects (DGDDI) \u00e0 la Direction g\u00e9n\u00e9rale des finances publiques (DGFIP), le m\u00e9canisme de l\u2019auto-liquidation (d\u00e9claration-paiement simultan\u00e9 sur la d\u00e9claration de TVA) devient automatique et obligatoire pour tout redevable identifi\u00e9 \u00e0 la TVA en France et soumis au r\u00e9gime r\u00e9el normal d’imposition, sans aucune autorisation pr\u00e9alable.<\/p>\n\n\n\n

Quel que soit leur lieu d\u2019\u00e9tablissement, les entreprises qui ne ne disposent pas d\u2019un num\u00e9ro de TVA intracommunautaire fran\u00e7ais ou ne sont pas soumises au r\u00e9gime r\u00e9el normal, mais r\u00e9alisent des op\u00e9rations d\u2019importation en France, ont l\u2019obligation de solliciter aupr\u00e8s des services des imp\u00f4ts l\u2019attribution d\u2019un num\u00e9ro de TVA intracommunautaire fran\u00e7ais et opter pour le r\u00e9gime r\u00e9el normal.<\/p>\n\n\n\n

S\u2019agissant des modalit\u00e9s d\u00e9claratives, la d\u00e9claration de TVA mensuelle sera pr\u00e9-remplie de certaines donn\u00e9es douani\u00e8res aff\u00e9rentes aux op\u00e9rations d\u2019importation et il reviendra aux contribuables d\u2019en v\u00e9rifier les montants ou de les modifier si n\u00e9cessaire, sous leur responsabilit\u00e9.<\/p>\n\n\n\n

A noter qu\u2019un espace d\u00e9di\u00e9 sur le site douane.gouv.f<\/a>r<\/a> a \u00e9t\u00e9 cr\u00e9\u00e9 pour faciliter cette revue, reprenant certaines donn\u00e9es issues des d\u00e9clarations en douane, notamment les num\u00e9ros et dates des d\u00e9clarations, le num\u00e9ro de l’article et sa nomenclature, le taux de TVA appliqu\u00e9 ainsi que la base imposition.<\/p>\n\n\n\n

Notre \u00e9quipe reste disponible pour \u00e9changer sur cette nouvelle r\u00e8gle et sur les nouvelles obligations qui en d\u00e9coulent pour vos transitaires.<\/p>","protected":false},"excerpt":{"rendered":"

In addition to a transfer of competence from the General Directorate of Customs and Indirect Duties (DGDDI) to the General Directorate of Public Finance (DGFIP), the reverse charge mechanism (simultaneous declaration and payment on the VAT declaration) becomes automatic and mandatory for any person liable for VAT in France and subject to the normal real tax regime, without any prior authorization.<\/p>\n

New VAT rules applicable to imports and exits from suspensive customs procedures<\/span> Read More »<\/a><\/p>","protected":false},"author":1,"featured_media":23,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"yoast_head":"\nNouvelles r\u00e8gles de TVA applicables aux importations<\/title>\n<meta name=\"description\" content=\"La cabinet Patry Avocats reste disponible pour \u00e9changer sur cette nouvelle r\u00e8gle et sur les nouvelles obligations pour vos transitaires.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/patry-avocat.com\/en\/nouvelles-regles-tva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelles r\u00e8gles de TVA applicables aux importations\" \/>\n<meta property=\"og:description\" content=\"La cabinet Patry Avocats reste disponible pour \u00e9changer sur cette nouvelle r\u00e8gle et sur les nouvelles obligations pour vos transitaires.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/patry-avocat.com\/en\/nouvelles-regles-tva\/\" \/>\n<meta property=\"og:site_name\" content=\"Patry Avocat\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-01T10:52:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-12-24T09:38:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin4042\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin4042\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/\"},\"author\":{\"name\":\"admin4042\",\"@id\":\"https:\/\/patry-avocat.com\/#\/schema\/person\/6ea063e6d322811968ee26fce14fac80\"},\"headline\":\"Nouvelles r\u00e8gles de TVA applicables aux importations et aux sorties de r\u00e9gimes douaniers suspensifs\",\"datePublished\":\"2021-12-01T10:52:00+00:00\",\"dateModified\":\"2021-12-24T09:38:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/\"},\"wordCount\":291,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\/\/patry-avocat.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg\",\"articleSection\":[\"Non class\u00e9\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/\",\"url\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/\",\"name\":\"Nouvelles r\u00e8gles de TVA applicables aux importations\",\"isPartOf\":{\"@id\":\"https:\/\/patry-avocat.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg\",\"datePublished\":\"2021-12-01T10:52:00+00:00\",\"dateModified\":\"2021-12-24T09:38:07+00:00\",\"description\":\"La cabinet Patry Avocats reste disponible pour \u00e9changer sur cette nouvelle r\u00e8gle et sur les nouvelles obligations pour vos transitaires.\",\"breadcrumb\":{\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage\",\"url\":\"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg\",\"contentUrl\":\"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg\",\"width\":1920,\"height\":1280,\"caption\":\"Patry-Avocat-Am\u00e9lie-Patry - Cabinet d\u00e9di\u00e9 au droit fiscal et douanier\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/patry-avocat.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nouvelles r\u00e8gles de TVA applicables aux importations et aux sorties de r\u00e9gimes douaniers suspensifs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/patry-avocat.com\/#website\",\"url\":\"https:\/\/patry-avocat.com\/\",\"name\":\"patry-avocat.com\",\"description\":\"Cabinet d\u00e9di\u00e9 au droit fiscal et douanier\",\"publisher\":{\"@id\":\"https:\/\/patry-avocat.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/patry-avocat.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/patry-avocat.com\/#organization\",\"name\":\"Patry Avocat\",\"url\":\"https:\/\/patry-avocat.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/patry-avocat.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/cropped-Logo-Ame\u0301lie-Patry-Avocat-22-e1638794193957.png\",\"contentUrl\":\"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/cropped-Logo-Ame\u0301lie-Patry-Avocat-22-e1638794193957.png\",\"width\":1611,\"height\":1472,\"caption\":\"Patry Avocat\"},\"image\":{\"@id\":\"https:\/\/patry-avocat.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/patry-avocat.com\/#\/schema\/person\/6ea063e6d322811968ee26fce14fac80\",\"name\":\"admin4042\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/patry-avocat.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5451f79031adb8e6be1e42dc65d75226?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5451f79031adb8e6be1e42dc65d75226?s=96&d=mm&r=g\",\"caption\":\"admin4042\"},\"sameAs\":[\"https:\/\/patry-avocat.com\/\"],\"url\":\"https:\/\/patry-avocat.com\/en\/author\/admin4042\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nouvelles r\u00e8gles de TVA applicables aux importations","description":"La cabinet Patry Avocats reste disponible pour \u00e9changer sur cette nouvelle r\u00e8gle et sur les nouvelles obligations pour vos transitaires.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/patry-avocat.com\/en\/nouvelles-regles-tva\/","og_locale":"en_US","og_type":"article","og_title":"Nouvelles r\u00e8gles de TVA applicables aux importations","og_description":"La cabinet Patry Avocats reste disponible pour \u00e9changer sur cette nouvelle r\u00e8gle et sur les nouvelles obligations pour vos transitaires.","og_url":"https:\/\/patry-avocat.com\/en\/nouvelles-regles-tva\/","og_site_name":"Patry Avocat","article_published_time":"2021-12-01T10:52:00+00:00","article_modified_time":"2021-12-24T09:38:07+00:00","og_image":[{"width":1920,"height":1280,"url":"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg","type":"image\/jpeg"}],"author":"admin4042","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin4042","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#article","isPartOf":{"@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/"},"author":{"name":"admin4042","@id":"https:\/\/patry-avocat.com\/#\/schema\/person\/6ea063e6d322811968ee26fce14fac80"},"headline":"Nouvelles r\u00e8gles de TVA applicables aux importations et aux sorties de r\u00e9gimes douaniers suspensifs","datePublished":"2021-12-01T10:52:00+00:00","dateModified":"2021-12-24T09:38:07+00:00","mainEntityOfPage":{"@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/"},"wordCount":291,"commentCount":1,"publisher":{"@id":"https:\/\/patry-avocat.com\/#organization"},"image":{"@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage"},"thumbnailUrl":"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg","articleSection":["Non class\u00e9"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/","url":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/","name":"Nouvelles r\u00e8gles de TVA applicables aux importations","isPartOf":{"@id":"https:\/\/patry-avocat.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage"},"image":{"@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage"},"thumbnailUrl":"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg","datePublished":"2021-12-01T10:52:00+00:00","dateModified":"2021-12-24T09:38:07+00:00","description":"La cabinet Patry Avocats reste disponible pour \u00e9changer sur cette nouvelle r\u00e8gle et sur les nouvelles obligations pour vos transitaires.","breadcrumb":{"@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/patry-avocat.com\/nouvelles-regles-tva\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#primaryimage","url":"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg","contentUrl":"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/pexels-photo-417273.jpeg","width":1920,"height":1280,"caption":"Patry-Avocat-Am\u00e9lie-Patry - Cabinet d\u00e9di\u00e9 au droit fiscal et douanier"},{"@type":"BreadcrumbList","@id":"https:\/\/patry-avocat.com\/nouvelles-regles-tva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/patry-avocat.com\/"},{"@type":"ListItem","position":2,"name":"Nouvelles r\u00e8gles de TVA applicables aux importations et aux sorties de r\u00e9gimes douaniers suspensifs"}]},{"@type":"WebSite","@id":"https:\/\/patry-avocat.com\/#website","url":"https:\/\/patry-avocat.com\/","name":"patry-avocat.com","description":"Law firm dedicated to tax and customs","publisher":{"@id":"https:\/\/patry-avocat.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/patry-avocat.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/patry-avocat.com\/#organization","name":"Patry Avocat","url":"https:\/\/patry-avocat.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/patry-avocat.com\/#\/schema\/logo\/image\/","url":"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/cropped-Logo-Ame\u0301lie-Patry-Avocat-22-e1638794193957.png","contentUrl":"https:\/\/patry-avocat.com\/wp-content\/uploads\/2021\/12\/cropped-Logo-Ame\u0301lie-Patry-Avocat-22-e1638794193957.png","width":1611,"height":1472,"caption":"Patry Avocat"},"image":{"@id":"https:\/\/patry-avocat.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/patry-avocat.com\/#\/schema\/person\/6ea063e6d322811968ee26fce14fac80","name":"admin4042","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/patry-avocat.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5451f79031adb8e6be1e42dc65d75226?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5451f79031adb8e6be1e42dc65d75226?s=96&d=mm&r=g","caption":"admin4042"},"sameAs":["https:\/\/patry-avocat.com\/"],"url":"https:\/\/patry-avocat.com\/en\/author\/admin4042\/"}]}},"_links":{"self":[{"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/posts\/1"}],"collection":[{"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/comments?post=1"}],"version-history":[{"count":36,"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/posts\/1\/revisions"}],"predecessor-version":[{"id":1094,"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/posts\/1\/revisions\/1094"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/media\/23"}],"wp:attachment":[{"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/media?parent=1"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/categories?post=1"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/patry-avocat.com\/en\/wp-json\/wp\/v2\/tags?post=1"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}