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Quelles sont les règles applicables aux entreprises de l’Union européenne ? Quelles sont les opérations effectuées au sein de l’UE soumises à la TVA ? Comment faire sa déclaration et sa ",{"text":179,"type":84,"marks":180},"déduction de TVA",[181],{"type":182,"attrs":183},"link",{"href":184,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/blog/tva-deductible/",{"text":186,"type":84}," ?",{"type":188},"hard_break",{"type":188},{"text":191,"type":84,"marks":192},"Le point qui concentre le plus d'erreurs — et le plus de questions — c'est ",[193],{"type":194,"attrs":195},"textStyle",{"color":196},"oklch(0.923 0.003 48.717)",{"text":198,"type":84,"marks":199},"l'autoliquidation",[200],{"type":169},{"text":202,"type":84,"marks":203}," : quand vous achetez à un fournisseur européen, c'est vous qui déclarez sa TVA à sa place, et vous la déduisez dans le même mouvement. Neutre financièrement si l'achat est déductible, mais lourd de conséquences si vous ne déclarez rien.",[204],{"type":194,"attrs":205},{"color":196},{"type":80,"attrs":207,"content":209},{"textAlign":25,"key":208},"p-2",[210],{"text":211,"type":84,"marks":212},"Voyons ça de plus près.",[213],{"type":169},{"type":215,"attrs":216},"blok",{"id":217,"body":218},"8887dccd-8462-496d-b1e6-9203f2e51d8c",[219],{"_uid":220,"text":221,"color":222,"title":223,"component":224},"i-4bbb5834-49f4-40d2-be8c-df04066eb179","- La TVA intracommunautaire s'applique aux échanges B2B de biens et services au sein de l'Union européenne.\n- Chaque entreprise européenne dispose d'un numéro de TVA intracommunautaire unique (format FR + 2 chiffres + SIREN pour la France). Il est délivré gratuitement par le Service des Impôts des Entreprises (SIE).\n- Lorsque vous achetez un service à un fournisseur européen, c'est vous qui déclarez et payez la TVA en France par le mécanisme d'autoliquidation — la facture de votre fournisseur sera en HT.\n- Les auto-entrepreneurs et micro-entrepreneurs bénéficient d'un régime dérogatoire (PBRD) et ne sont pas assujettis à la TVA intracommunautaire standard.\n- Vérifiez toujours le numéro de TVA de votre partenaire via le système VIES avant de facturer en exonération.","orange","📌 À retenir","callout",{"type":80,"attrs":226},{"textAlign":25,"key":227},"p-3",{"type":229,"attrs":230,"content":232},"heading",{"level":231,"textAlign":25},2,[233],{"text":234,"type":84,"marks":235},"Qu’est-ce que la TVA intracommunautaire ?",[236],{"type":169},{"type":80,"attrs":238,"content":240},{"textAlign":25,"key":239},"p-4",[241,243,248,250,255,257,262],{"text":242,"type":84},"Le ",{"text":244,"type":84,"marks":245},"numéro de TVA intracommunautaire",[246],{"type":194,"attrs":247},{"color":52},{"text":249,"type":84}," a été instauré pour faciliter les ",{"text":251,"type":84,"marks":252},"transactions commerciales",[253],{"type":194,"attrs":254},{"color":52},{"text":256,"type":84}," entre entreprises établies au ",{"text":258,"type":84,"marks":259},"sein de l’Union européenne",[260],{"type":194,"attrs":261},{"color":52},{"text":263,"type":84},".",{"type":80,"attrs":265,"content":267},{"textAlign":25,"key":266},"p-5",[268,270,275,277,281,287,291,297,301,303,308],{"text":269,"type":84},"Concrètement, chaque entreprise européenne se voit donc attribuer un numéro de TVA uniformisé pour tous les ",{"text":271,"type":84,"marks":272},"pays membres",[273],{"type":194,"attrs":274},{"color":52},{"text":276,"type":84},". ",{"text":278,"type":84,"marks":279},"Pour la ",[280],{"type":169},{"text":282,"type":84,"marks":283},"France",[284,286],{"type":194,"attrs":285},{"color":52},{"type":169},{"text":288,"type":84,"marks":289},", ce numéro se compose des lettres FR, d’un code à 2 chiffres et du numéro de ",[290],{"type":169},{"text":292,"type":84,"marks":293},"SIRET",[294,296],{"type":194,"attrs":295},{"color":52},{"type":169},{"text":298,"type":84,"marks":299}," de l’entreprise",[300],{"type":169},{"text":302,"type":84},". Il est délivré gratuitement par l’",{"text":304,"type":84,"marks":305},"administration fiscale",[306],{"type":194,"attrs":307},{"color":52},{"text":263,"type":84},{"type":80,"attrs":310,"content":312},{"textAlign":25,"key":311},"p-6",[313,314,318,320,324,330,334,336,340,345,347,352],{"text":242,"type":84},{"text":244,"type":84,"marks":315},[316],{"type":194,"attrs":317},{"color":52},{"text":319,"type":84}," permet donc ",{"text":321,"type":84,"marks":322},"d’identifier toute entreprise européenne ",[323],{"type":169},{"text":325,"type":84,"marks":326},"assujettie",[327,329],{"type":194,"attrs":328},{"color":52},{"type":169},{"text":331,"type":84,"marks":332}," à la TVA",[333],{"type":169},{"text":335,"type":84}," et de ",{"text":337,"type":84,"marks":338},"simplifier les démarches auprès de l’",[339],{"type":169},{"text":304,"type":84,"marks":341},[342,344],{"type":194,"attrs":343},{"color":52},{"type":169},{"text":346,"type":84}," concernant le suivi et le ",{"text":348,"type":84,"marks":349},"remboursement de la TVA",[350],{"type":194,"attrs":351},{"color":52},{"text":353,"type":84},". Les déclarations sont donc simplifiées grâce à une démarche en ligne.",{"type":80,"attrs":355,"content":357},{"textAlign":25,"key":356},"p-7",[358,360,365,367,372],{"text":359,"type":84},"Le numéro de TVA est obligatoire pour une entreprise lorsque le montant des achats réalisés dans l’",{"text":361,"type":84,"marks":362},"Union européenne",[363],{"type":194,"attrs":364},{"color":52},{"text":366,"type":84}," dépasse 10 000 € par an ou si elle vend ou achète des ",{"text":368,"type":84,"marks":369},"prestations de services",[370],{"type":194,"attrs":371},{"color":52},{"text":373,"type":84}," à des sociétés établies dans l’UE.",{"type":215,"attrs":375},{"id":376,"body":377},"8766cb8d-a09f-4746-ab47-653c1234a527",[378],{"_uid":379,"html":380,"component":381},"i-2dff528c-bf89-4046-8589-117c5fd28ea6","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-30189ec2-7e56-4cde-9767-0ed783511a03\">\u003Cspan class=\"hs-cta-node hs-cta-30189ec2-7e56-4cde-9767-0ed783511a03\" id=\"hs-cta-30189ec2-7e56-4cde-9767-0ed783511a03\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/30189ec2-7e56-4cde-9767-0ed783511a03\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-30189ec2-7e56-4cde-9767-0ed783511a03\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/30189ec2-7e56-4cde-9767-0ed783511a03.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '30189ec2-7e56-4cde-9767-0ed783511a03', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":229,"attrs":383,"content":385},{"level":384,"textAlign":25},3,[386],{"text":387,"type":84},"Obtenir un numéro de TVA intracommunautaire ?",{"type":80,"attrs":389,"content":391},{"textAlign":25,"key":390},"p-8",[392,394,398,400,405,407,412],{"text":393,"type":84},"C’est l’une des questions les plus souvent posées lorsqu’une entreprise doit opérer des échanges commerciaux avec un autre partenaire établi au sein de l’UE. En ",{"text":282,"type":84,"marks":395},[396],{"type":194,"attrs":397},{"color":52},{"text":399,"type":84},", toutes les entreprises sont identifiées grâce à un ",{"text":401,"type":84,"marks":402},"numéro SIREN",[403],{"type":194,"attrs":404},{"color":52},{"text":406,"type":84},". Il ne faut pas confondre ce dernier avec le ",{"text":408,"type":84,"marks":409},"numéro de TVA intracommunautaire d’une entreprise",[410],{"type":194,"attrs":411},{"color":52},{"text":413,"type":84},". Voici comment s’y prendre.",{"type":229,"attrs":415,"content":416},{"level":384,"textAlign":25},[417,421,426],{"text":418,"type":84,"marks":419},"Obtenir le ",[420],{"type":169},{"text":244,"type":84,"marks":422},[423,425],{"type":194,"attrs":424},{"color":52},{"type":169},{"text":427,"type":84,"marks":428}," de votre entreprise",[429],{"type":169},{"type":80,"attrs":431,"content":433},{"textAlign":25,"key":432},"p-9",[434,436,440,442,447,451,453,461],{"text":435,"type":84},"En ",{"text":282,"type":84,"marks":437},[438],{"type":194,"attrs":439},{"color":52},{"text":441,"type":84},", le ",{"text":244,"type":84,"marks":443},[444,446],{"type":194,"attrs":445},{"color":52},{"type":169},{"text":448,"type":84,"marks":449}," est délivré gratuitement par le service des impôts",[450],{"type":169},{"text":452,"type":84},", sur simple demande. Pour obtenir un numéro d’entreprise, il convient ainsi de s’adresser au ",{"text":454,"type":84,"marks":455},"Service des Impôts des Entreprises",[456,459],{"type":182,"attrs":457},{"href":458,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://lannuaire.service-public.fr/navigation/sie",{"type":194,"attrs":460},{"color":52},{"text":462,"type":84}," (SIE).",{"type":80,"attrs":464,"content":466},{"textAlign":25,"key":465},"p-10",[467,469,474,476,481,483,488,490,494,496,501,503,507],{"text":468,"type":84},"Il faut compter une dizaine de jours pour le recevoir sous forme d’un mémento fiscal (",{"text":470,"type":84,"marks":471},"pensez à bien le conserver",[472],{"type":473},"italic",{"text":475,"type":84},"). Celui-ci sera composé du ",{"text":477,"type":84,"marks":478},"code FR",[479],{"type":194,"attrs":480},{"color":52},{"text":482,"type":84},", marquant le pays où est situé votre ",{"text":484,"type":84,"marks":485},"siège social",[486],{"type":194,"attrs":487},{"color":52},{"text":489,"type":84},". Vient en suite le ",{"text":244,"type":84,"marks":491},[492],{"type":194,"attrs":493},{"color":52},{"text":495,"type":84}," (",{"text":497,"type":84,"marks":498},"clé informatique",[499],{"type":194,"attrs":500},{"color":52},{"text":502,"type":84}," de 2 chiffres et ",{"text":401,"type":84,"marks":504},[505],{"type":194,"attrs":506},{"color":52},{"text":508,"type":84}," à 9 chiffres de l'entreprise).",{"type":80,"attrs":510,"content":512},{"textAlign":25,"key":511},"p-11",[513],{"text":514,"type":84},"Si vous avez besoin de connaître votre numéro dans cet intervalle, sachez que de nombreux simulateurs sur internet vous permettent de le calculer automatiquement. Toutefois, la seule attribution officielle fait foi.",{"type":229,"attrs":516,"content":517},{"level":384,"textAlign":25},[518,522,527],{"text":519,"type":84,"marks":520},"Comment connaître le ",[521],{"type":169},{"text":244,"type":84,"marks":523},[524,526],{"type":194,"attrs":525},{"color":52},{"type":169},{"text":528,"type":84,"marks":529}," d’un prestataire ?",[530],{"type":169},{"type":80,"attrs":532,"content":534},{"textAlign":25,"key":533},"p-12",[535],{"text":536,"type":84},"Le plus simple est de demander à votre partenaire commercial de vous communiquer son numéro de TVA.",{"type":80,"attrs":538,"content":540},{"textAlign":25,"key":539},"p-13",[541,543,547,549,555,557,562],{"text":542,"type":84},"Afin de sécuriser vos opérations, sachez que vous pouvez vérifier le ",{"text":244,"type":84,"marks":544},[545],{"type":194,"attrs":546},{"color":52},{"text":548,"type":84}," de votre prestataire ou client en consultant ",{"text":550,"type":84,"marks":551},"le système VIES",[552],{"type":182,"attrs":553},{"href":554,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://ec.europa.eu/taxation_customs/vies/?locale=fr",{"text":556,"type":84}," de la ",{"text":558,"type":84,"marks":559},"Commission européenne",[560],{"type":194,"attrs":561},{"color":52},{"text":263,"type":84},{"type":229,"attrs":564,"content":565},{"level":384,"textAlign":25},[566],{"text":567,"type":84,"marks":568},"Quelles sont les opérations concernées par la TVA intracommunautaire ?",[569],{"type":169},{"type":80,"attrs":571,"content":573},{"textAlign":25,"key":572},"p-14",[574,576,580,586,590],{"text":575,"type":84},"La TVA est applicable lors des ",{"text":577,"type":84,"marks":578},"transactions entre une ",[579],{"type":169},{"text":581,"type":84,"marks":582},"entreprise assujettie",[583,585],{"type":194,"attrs":584},{"color":52},{"type":169},{"text":587,"type":84,"marks":588}," et les particuliers",[589],{"type":169},{"text":591,"type":84}," se trouvant dans des pays européens. Concrètement, cela concerne :",{"type":593,"content":594},"bullet_list",[595,626],{"type":596,"content":597},"list_item",[598],{"type":80,"attrs":599,"content":601},{"textAlign":25,"key":600},"p-15",[602,606,612,614,618,620,624],{"text":603,"type":84,"marks":604},"Les ",[605],{"type":169},{"text":607,"type":84,"marks":608},"échanges de biens",[609,611],{"type":194,"attrs":610},{"color":52},{"type":169},{"text":613,"type":84},", c’est-à-dire les réceptions et les envois des marchandises vers la ",{"text":282,"type":84,"marks":615},[616],{"type":194,"attrs":617},{"color":52},{"text":619,"type":84}," ou depuis la ",{"text":282,"type":84,"marks":621},[622],{"type":194,"attrs":623},{"color":52},{"text":625,"type":84}," vers un autre pays européen.",{"type":596,"content":627},[628],{"type":80,"attrs":629,"content":631},{"textAlign":25,"key":630},"p-16",[632,636,638,643],{"text":633,"type":84,"marks":634},"La prestation des services",[635],{"type":169},{"text":637,"type":84}," entre deux partenaires commerciaux établis dans les ",{"text":639,"type":84,"marks":640},"pays de l’Union européenne",[641],{"type":194,"attrs":642},{"color":52},{"text":263,"type":84},{"type":80,"attrs":645,"content":647},{"textAlign":25,"key":646},"p-17",[648,650,655,657,661,667,671],{"text":649,"type":84},"Pour déterminer si une opération d’",{"text":651,"type":84,"marks":652},"échange de biens",[653],{"type":194,"attrs":654},{"color":52},{"text":656,"type":84}," ou de services est soumise à la TVA, ",{"text":658,"type":84,"marks":659},"il faut prendre en compte l’endroit où l’",[660],{"type":169},{"text":662,"type":84,"marks":663},"acquisition intracommunautaire",[664,666],{"type":194,"attrs":665},{"color":52},{"type":169},{"text":668,"type":84,"marks":669}," a eu lieu",[670],{"type":169},{"text":263,"type":84},{"type":80,"attrs":673,"content":675},{"textAlign":25,"key":674},"p-18",[676,678,682,688,692,698,700,704,706,710,716,720,726],{"text":677,"type":84},"À noter que les entreprises en situation de franchise en",{"text":679,"type":84,"marks":680}," ",[681],{"type":169},{"text":683,"type":84,"marks":684},"base de TVA",[685,687],{"type":194,"attrs":686},{"color":52},{"type":169},{"text":689,"type":84,"marks":690}," ne sont pas concernées car elles bénéficient d’un ",[691],{"type":169},{"text":693,"type":84,"marks":694},"régime dérogatoire",[695,697],{"type":194,"attrs":696},{"color":52},{"type":169},{"text":699,"type":84},". Leur numéro est alors celui d’un PBRD (personnes bénéficiant d'un ",{"text":693,"type":84,"marks":701},[702],{"type":194,"attrs":703},{"color":52},{"text":705,"type":84},"). ",{"text":707,"type":84,"marks":708},"C’est le cas notamment des ",[709],{"type":169},{"text":711,"type":84,"marks":712},"autoentrepreneurs",[713,715],{"type":194,"attrs":714},{"color":52},{"type":169},{"text":717,"type":84,"marks":718}," et ",[719],{"type":169},{"text":721,"type":84,"marks":722},"micro-entrepreneurs",[723,725],{"type":194,"attrs":724},{"color":52},{"type":169},{"text":263,"type":84,"marks":727},[728],{"type":169},{"type":229,"attrs":730,"content":731},{"level":231,"textAlign":25},[732],{"text":733,"type":84,"marks":734},"Comment fonctionne la TVA intracommunautaire ?",[735],{"type":169},{"type":80,"attrs":737,"content":738},{"textAlign":25,"key":161},[739],{"text":740,"type":84,"marks":741},"L'autoliquidation en bref",[742],{"type":169},{"type":80,"attrs":744,"content":745},{"textAlign":25,"key":174},[746,748,749,750,752,756],{"text":747,"type":84},"Quand vous achetez un service ou un bien auprès d'un fournisseur établi dans un autre pays de l'UE, il vous facture hors taxe. Mais la TVA n'est pas absente : c'est vous, l'acheteur français, qui la déclarez directement auprès de la DGFiP. Vous la collectez et la déduisez dans la même déclaration. Si l'achat est 100 % déductible, l'opération est neutre — vous ne payez rien de plus. Si vous ne déclarez rien, la DGFiP peut réintégrer la TVA non déclarée et appliquer des pénalités. L'erreur la plus fréquente : voir une facture sans TVA et conclure qu'il n'y a rien à faire.",{"type":188},{"type":188},{"text":751,"type":84},"Le principe de fonctionnement de la TVA intracommunautaire est le même dans tous les pays de l’UE. En revanche, ",{"text":753,"type":84,"marks":754},"chaque pays peut imposer un taux différent pour un bien ou un service",[755],{"type":169},{"text":263,"type":84},{"type":80,"attrs":758,"content":759},{"textAlign":25,"key":208},[760,762,766],{"text":761,"type":84},"Voici la règle générale lorsque les deux partenaires commerciaux sont établis dans l’",{"text":361,"type":84,"marks":763},[764],{"type":194,"attrs":765},{"color":52},{"text":767,"type":84}," :",{"type":593,"content":769},[770,811],{"type":596,"content":771},[772],{"type":80,"attrs":773,"content":774},{"textAlign":25,"key":227},[775,777,781,783,787,792,794,798,800,804,806,810],{"text":776,"type":84},"Lorsque vous vendez un bien ou un service à partir de la ",{"text":282,"type":84,"marks":778},[779],{"type":194,"attrs":780},{"color":52},{"text":782,"type":84}," vers l’un des pays de l’UE, ",{"text":784,"type":84,"marks":785},"ces ventes sont exonérées de la TVA en ",[786],{"type":169},{"text":282,"type":84,"marks":788},[789,791],{"type":194,"attrs":790},{"color":52},{"type":169},{"text":793,"type":84},". En revanche, ",{"text":795,"type":84,"marks":796},"l’acquéreur du bien ou service devra s’acquitter de la TVA dans son pays d’origine",[797],{"type":169},{"text":799,"type":84},", à un taux fixé par son pays. Pour être exonéré de la TVA intracommunautaire, le vendeur doit connaître le numéro de TVA de l’acheteur, avoir des justificatifs d’expédition hors de ",{"text":282,"type":84,"marks":801},[802],{"type":194,"attrs":803},{"color":52},{"text":805,"type":84}," et s’assurer que l’acheteur ne bénéficie pas du ",{"text":693,"type":84,"marks":807},[808],{"type":194,"attrs":809},{"color":52},{"text":263,"type":84},{"type":596,"content":812},[813],{"type":80,"attrs":814,"content":815},{"textAlign":25,"key":239},[816,820,822,826,831],{"text":817,"type":84,"marks":818},"Les achats",[819],{"type":169},{"text":821,"type":84}," effectués à un prestataire établi dans un autre pays de l’UE sont ",{"text":823,"type":84,"marks":824},"soumis à la TVA en ",[825],{"type":169},{"text":282,"type":84,"marks":827},[828,830],{"type":194,"attrs":829},{"color":52},{"type":169},{"text":263,"type":84},{"type":80,"attrs":833,"content":834},{"textAlign":25,"key":266},[835,837,841],{"text":836,"type":84},"Les exonérations de la TVA fonctionnent sensiblement de la même manière qu’en ",{"text":282,"type":84,"marks":838},[839],{"type":194,"attrs":840},{"color":52},{"text":842,"type":84},". Concrètement :",{"type":593,"content":844},[845,856,880],{"type":596,"content":846},[847],{"type":80,"attrs":848,"content":849},{"textAlign":25,"key":311},[850,854],{"text":851,"type":84,"marks":852},"Si vous vendez un bien ou livrez un service",[853],{"type":169},{"text":855,"type":84}," dans un autre pays européen et que vous indiquez votre numéro de TVA, ainsi que votre partenaire commercial, vous êtes exonéré de la TVA et vous pouvez facturer simplement hors taxe.",{"type":596,"content":857},[858],{"type":80,"attrs":859,"content":860},{"textAlign":25,"key":356},[861,865,871,873,878],{"text":862,"type":84,"marks":863},"Si vous achetez un bien ou vous bénéficiez d’une ",[864],{"type":169},{"text":866,"type":84,"marks":867},"prestation de services",[868,870],{"type":194,"attrs":869},{"color":52},{"type":169},{"text":872,"type":84}," d’une entreprise établie dans un autre pays de l’UE, vous payez le ",{"text":874,"type":84,"marks":875},"taux de TVA",[876],{"type":194,"attrs":877},{"color":52},{"text":879,"type":84}," fixé dans le pays de cette entreprise.",{"type":596,"content":881},[882],{"type":80,"attrs":883,"content":884},{"textAlign":25,"key":390},[885,889,895,899,901,906,908,912],{"text":886,"type":84,"marks":887},"Si vous indiquez sur votre facture les ",[888],{"type":169},{"text":890,"type":84,"marks":891},"numéros de TVA intracommunautaire",[892,894],{"type":194,"attrs":893},{"color":52},{"type":169},{"text":896,"type":84,"marks":897}," du vendeur et de l’acheteur",[898],{"type":169},{"text":900,"type":84},", vous pouvez acheter hors taxe, puis payer la ",{"text":902,"type":84,"marks":903},"TVA française",[904],{"type":194,"attrs":905},{"color":52},{"text":907,"type":84},". Dans ce cas, vous pouvez récupérer la TVA de la même manière que sur une transaction effectuée en ",{"text":282,"type":84,"marks":909},[910],{"type":194,"attrs":911},{"color":52},{"text":913,"type":84},". Pour le faire, les deux entreprises (acheteur et vendeur) doivent être soumises à la TVA. Le vendeur doit alors conserver le justificatif de livraison.",{"type":229,"attrs":915,"content":916},{"level":384,"textAlign":25},[917],{"text":918,"type":84,"marks":919},"Quelles sont les déclarations obligatoires liées à la TVA intracommunautaire ?",[920],{"type":169},{"type":80,"attrs":922,"content":923},{"textAlign":25,"key":432},[924,926,932,933,938,940,944,946,951,953,958],{"text":925,"type":84},"Il existe deux sortes de déclarations obligatoires en fonction de la nature de la transaction : la ",{"text":927,"type":84,"marks":928},"déclaration d’échange de biens",[929,931],{"type":194,"attrs":930},{"color":52},{"type":169},{"text":495,"type":84},{"text":934,"type":84,"marks":935},"DEB",[936],{"type":194,"attrs":937},{"color":52},{"text":939,"type":84},") et la ",{"text":941,"type":84,"marks":942},"déclaration d’échange de services",[943],{"type":169},{"text":945,"type":84}," (DES). Tous les experts-comptables sauront ainsi vous renseigner sur l’étant du ",{"text":947,"type":84,"marks":948},"paiement de la TVA",[949],{"type":194,"attrs":950},{"color":52},{"text":952,"type":84}," s’appliquant à vos factures, et leur conformité avec le ",{"text":954,"type":84,"marks":955},"code général des impôts",[956],{"type":194,"attrs":957},{"color":52},{"text":263,"type":84},{"type":229,"attrs":960,"content":961},{"level":384,"textAlign":25},[962,966,972,975,980],{"text":963,"type":84,"marks":964},"La ",[965],{"type":169},{"text":967,"type":84,"marks":968},"déclaration d’échanges de biens",[969,971],{"type":194,"attrs":970},{"color":52},{"type":169},{"text":495,"type":84,"marks":973},[974],{"type":169},{"text":934,"type":84,"marks":976},[977,979],{"type":194,"attrs":978},{"color":52},{"type":169},{"text":981,"type":84,"marks":982},")",[983],{"type":169},{"type":80,"attrs":985,"content":986},{"textAlign":25,"key":465},[987,988,992,994,998,1000,1004,1006,1011],{"text":963,"type":84},{"text":934,"type":84,"marks":989},[990],{"type":194,"attrs":991},{"color":52},{"text":993,"type":84}," est une déclaration mensuelle et ",{"text":995,"type":84,"marks":996},"concerne les entreprises qui réalisent des échanges de marchandises",[997],{"type":169},{"text":999,"type":84}," avec d’autres entreprises ayant leur siège dans l’",{"text":361,"type":84,"marks":1001},[1002],{"type":194,"attrs":1003},{"color":52},{"text":1005,"type":84},". Les entreprises concernées doivent donc transmettre tous les mois, dans les 10 jours, au service des douanes, les livraisons et ",{"text":1007,"type":84,"marks":1008},"acquisitions intracommunautaires",[1009],{"type":194,"attrs":1010},{"color":52},{"text":1012,"type":84}," de biens.",{"type":80,"attrs":1014,"content":1015},{"textAlign":25,"key":511},[1016],{"text":1017,"type":84},"Les obligations de déclaration dépendent du montant des opérations réalisées au cours de l’année civile précédente :",{"type":593,"content":1019},[1020,1031,1050,1067],{"type":596,"content":1021},[1022],{"type":80,"attrs":1023,"content":1024},{"textAlign":25,"key":533},[1025,1027],{"text":1026,"type":84},"Les entreprises qui ont réalisé des achats pour ",{"text":1028,"type":84,"marks":1029},"un montant inférieur ou égal à 460 000 € sont dispensées de fournir une déclaration.",[1030],{"type":169},{"type":596,"content":1032},[1033],{"type":80,"attrs":1034,"content":1035},{"textAlign":25,"key":539},[1036,1038,1042,1044,1048],{"text":1037,"type":84},"Les entreprises qui ont réalisé ",{"text":1039,"type":84,"marks":1040},"des achats supérieurs à 460 000 €",[1041],{"type":169},{"text":1043,"type":84}," doivent déposer ",{"text":1045,"type":84,"marks":1046},"une déclaration détaillée",[1047],{"type":169},{"text":1049,"type":84}," à l’introduction.",{"type":596,"content":1051},[1052],{"type":80,"attrs":1053,"content":1054},{"textAlign":25,"key":572},[1055,1057,1061,1062,1066],{"text":1056,"type":84},"Les entreprises qui ont réalisé des ventes pour ",{"text":1058,"type":84,"marks":1059},"un montant inférieur ou égal à 460 000 €",[1060],{"type":169},{"text":1043,"type":84},{"text":1063,"type":84,"marks":1064},"une déclaration simplifiée",[1065],{"type":169},{"text":263,"type":84},{"type":596,"content":1068},[1069],{"type":80,"attrs":1070,"content":1071},{"textAlign":25,"key":600},[1072,1073,1077,1078,1081],{"text":1056,"type":84},{"text":1074,"type":84,"marks":1075},"un montant supérieur à 460 000 €",[1076],{"type":169},{"text":1043,"type":84},{"text":1045,"type":84,"marks":1079},[1080],{"type":169},{"text":263,"type":84},{"type":80,"attrs":1083,"content":1084},{"textAlign":25,"key":630},[1085,1086,1090,1092,1096,1098,1103],{"text":963,"type":84},{"text":927,"type":84,"marks":1087},[1088],{"type":194,"attrs":1089},{"color":52},{"text":1091,"type":84}," doit mentionner toutes les opérations d’échange des marchandises communautaires, c’est-à-dire celles qui circulent entre la ",{"text":282,"type":84,"marks":1093},[1094],{"type":194,"attrs":1095},{"color":52},{"text":1097,"type":84}," et un autre ",{"text":1099,"type":84,"marks":1100},"État membre",[1101],{"type":194,"attrs":1102},{"color":52},{"text":263,"type":84},{"type":229,"attrs":1105,"content":1106},{"level":384,"textAlign":25},[1107],{"text":1108,"type":84,"marks":1109},"La déclaration européenne de services (DES)",[1110],{"type":169},{"type":80,"attrs":1112,"content":1113},{"textAlign":25,"key":646},[1114,1116,1120,1122,1126],{"text":1115,"type":84},"Cette déclaration concerne les entreprises qui effectuent de la prestation des services pour une entreprise cliente établie dans un autre ",{"text":639,"type":84,"marks":1117},[1118],{"type":194,"attrs":1119},{"color":52},{"text":1121,"type":84},". La ",{"text":1123,"type":84,"marks":1124},"DES doit être déposée à la douane dès le 1er euro",[1125],{"type":169},{"text":263,"type":84},{"type":80,"attrs":1128,"content":1129},{"textAlign":25,"key":674},[1130,1132,1136,1138,1145],{"text":1131,"type":84},"Cette déclaration contient un récapitulatif de tous les clients auxquels des services ont été fournis, sur le même modèle que celui de la ",{"text":967,"type":84,"marks":1133},[1134],{"type":194,"attrs":1135},{"color":52},{"text":1137,"type":84},". Vous pouvez vous procurer le modèle de la DES sur ",{"text":1139,"type":84,"marks":1140},"le site de la Douane",[1141],{"type":182,"attrs":1142},{"href":1143,"uuid":25,"anchor":25,"target":1144,"linktype":60},"https://www.douane.gouv.fr/","_self",{"text":263,"type":84},{"type":80,"attrs":1147,"content":1149},{"textAlign":25,"key":1148},"p-19",[1150,1152,1156,1158,1163],{"text":1151,"type":84},"La déclaration européenne de services doit être ",{"text":1153,"type":84,"marks":1154},"déposée au maximum le 10e jour du mois qui suit celui au cours duquel la TVA est devenue exigible",[1155],{"type":169},{"text":1157,"type":84}," dans l’autre ",{"text":1159,"type":84,"marks":1160},"État membre de l’Union européenne",[1161],{"type":194,"attrs":1162},{"color":52},{"text":263,"type":84},{"type":229,"attrs":1165,"content":1166},{"level":231,"textAlign":25},[1167],{"text":1168,"type":84},"L’autoliquidation de la TVA intracommunautaire",{"type":80,"attrs":1170,"content":1172},{"textAlign":25,"key":1171},"p-20",[1173,1175,1180,1182,1186,1188,1192,1194,1198,1203],{"text":1174,"type":84},"L’",{"text":1176,"type":84,"marks":1177},"autoliquidation",[1178],{"type":194,"attrs":1179},{"color":52},{"text":1181,"type":84}," de la TVA est un ",{"text":693,"type":84,"marks":1183},[1184],{"type":194,"attrs":1185},{"color":52},{"text":1187,"type":84}," qui permet à l’entreprise cliente de ",{"text":1189,"type":84,"marks":1190},"payer le montant de la facture hors taxe",[1191],{"type":169},{"text":1193,"type":84}," auprès du fournisseur et ",{"text":1195,"type":84,"marks":1196},"s’acquitter de sa propre TVA auprès de son ",[1197],{"type":169},{"text":304,"type":84,"marks":1199},[1200,1202],{"type":194,"attrs":1201},{"color":52},{"type":169},{"text":263,"type":84},{"type":80,"attrs":1205,"content":1207},{"textAlign":25,"key":1206},"p-21",[1208,1210,1215,1217,1221],{"text":1209,"type":84},"Par exemple, une entreprise située en Espagne qui vend des biens à une ",{"text":1211,"type":84,"marks":1212},"entreprise française",[1213],{"type":194,"attrs":1214},{"color":52},{"text":1216,"type":84}," devrait établir une facture avec la ",{"text":902,"type":84,"marks":1218},[1219],{"type":194,"attrs":1220},{"color":52},{"text":263,"type":84},{"type":80,"attrs":1223,"content":1225},{"textAlign":25,"key":1224},"p-22",[1226,1228,1236,1242,1246,1248,1253,1255,1259,1261,1265,1267,1271],{"text":1227,"type":84},"Toutefois, l’",{"text":1176,"type":84,"marks":1229},[1230,1233,1235],{"type":182,"attrs":1231},{"href":1232,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/blog/autoliquidation-tva-intracommunautaire/",{"type":194,"attrs":1234},{"color":52},{"type":169},{"text":1237,"type":84,"marks":1238}," de la TVA",[1239,1241],{"type":182,"attrs":1240},{"href":1232,"uuid":25,"anchor":25,"target":25,"linktype":60},{"type":169},{"text":1243,"type":84,"marks":1244}," intracommunautaire",[1245],{"type":169},{"text":1247,"type":84}," lui permet de facturer à cette entreprise espagnole un montant hors taxe à son client ",{"text":1249,"type":84,"marks":1250},"français",[1251],{"type":194,"attrs":1252},{"color":52},{"text":1254,"type":84},". La facture devra alors porter la mention « l’",{"text":1176,"type":84,"marks":1256},[1257],{"type":194,"attrs":1258},{"color":52},{"text":1260,"type":84}," de la TVA » et l’",{"text":1211,"type":84,"marks":1262},[1263],{"type":194,"attrs":1264},{"color":52},{"text":1266,"type":84}," devra s’acquitter de sa propre TVA auprès de l’",{"text":304,"type":84,"marks":1268},[1269],{"type":194,"attrs":1270},{"color":52},{"text":1272,"type":84}," française.",{"type":80,"attrs":1274,"content":1276},{"textAlign":25,"key":1275},"p-23",[1277,1278,1282,1284,1288],{"text":1174,"type":84},{"text":1176,"type":84,"marks":1279},[1280],{"type":194,"attrs":1281},{"color":52},{"text":1283,"type":84}," de la TVA intracommunautaire est applicable dans ",{"text":1285,"type":84,"marks":1286},"l’ensemble des pays de l’UE",[1287],{"type":169},{"text":263,"type":84},{"type":215,"attrs":1290},{"id":1291,"body":1292},"7952bbb7-175d-47a0-adfa-402cf8c46fce",[1293],{"_uid":1294,"caption":52,"autoplay":28,"noShadow":28,"component":1295,"thumbnail":1296,"playerType":1297,"onPlayEvent":52,"externalVideo":1298,"internalVideo":1299,"playButtonText":52},"i-7cada410-60d7-40e4-baff-b3ed76392807","video",[],"inline","https://www.youtube.com/watch?v=gPBoW56u8Dw&t=6s",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1300},{},{"type":229,"attrs":1302,"content":1303},{"level":231,"textAlign":25},[1304],{"text":1305,"type":84,"marks":1306},"Récupérer la TVA étrangère",[1307],{"type":169},{"type":80,"attrs":1309,"content":1311},{"textAlign":25,"key":1310},"p-24",[1312],{"text":1313,"type":84},"Dans certains cas, il est possible de récupérer la TVA étrangère sur les frais de déplacement internationaux des collaborateurs.",{"type":80,"attrs":1315,"content":1317},{"textAlign":25,"key":1316},"p-25",[1318,1320,1325,1327,1331,1333,1337],{"text":1319,"type":84},"De la même manière que fonctionne la ",{"text":1321,"type":84,"marks":1322},"TVA déductible",[1323],{"type":194,"attrs":1324},{"color":52},{"text":1326,"type":84}," pour certaines notes de frais en ",{"text":282,"type":84,"marks":1328},[1329],{"type":194,"attrs":1330},{"color":52},{"text":1332,"type":84},", il est possible de récupérer la TVA dans 36 pays. Il s’agit des ",{"text":639,"type":84,"marks":1334},[1335],{"type":194,"attrs":1336},{"color":52},{"text":1338,"type":84},", mais aussi la Bosnie-Herzégovine, l’Islande, Israël, le Monténégro, la Macédoine, la Norvège, la Suisse et la Serbie.",{"type":80,"attrs":1340,"content":1342},{"textAlign":25,"key":1341},"p-26",[1343],{"text":1344,"type":84},"Pour récupérer la TVA étrangère, il faut remplir trois conditions :",{"type":593,"content":1346},[1347,1359,1371],{"type":596,"content":1348},[1349],{"type":80,"attrs":1350,"content":1352},{"textAlign":25,"key":1351},"p-27",[1353,1357],{"text":1354,"type":84,"marks":1355},"Les dépenses engagées doivent être nécessaires",[1356],{"type":169},{"text":1358,"type":84}," à la réalisation de l’activité économique",{"type":596,"content":1360},[1361],{"type":80,"attrs":1362,"content":1364},{"textAlign":25,"key":1363},"p-28",[1365,1369],{"text":1366,"type":84,"marks":1367},"Les dépenses sont justifiées par des factures",[1368],{"type":169},{"text":1370,"type":84}," émises avec le numéro de TVA du preneur et du fournisseur",{"type":596,"content":1372},[1373],{"type":80,"attrs":1374,"content":1376},{"textAlign":25,"key":1375},"p-29",[1377,1381,1387,1390],{"text":1378,"type":84,"marks":1379},"Les dépenses sont ",[1380],{"type":169},{"text":1382,"type":84,"marks":1383},"assujetties",[1384,1386],{"type":194,"attrs":1385},{"color":52},{"type":169},{"text":331,"type":84,"marks":1388},[1389],{"type":169},{"text":1391,"type":84}," considérée comme déductible dans le pays où elle a été payée.",{"type":80,"attrs":1393,"content":1395},{"textAlign":25,"key":1394},"p-30",[1396],{"text":1397,"type":84},"Vous l’aurez compris, gérer au quotidien les formalités liées à la TVA intracommunautaire peut devenir très complexe. Cela nécessite notamment d’opérer de nombreuses saisies comptables et pouvoir centraliser tous les justificatifs obligatoires.",{"type":80,"attrs":1399,"content":1401},{"textAlign":25,"key":1400},"p-31",[1402],{"text":1403,"type":84},"La dématérialisation comptable permet aux entreprises de s’affranchir de nombreuses tâches chronophages et de permettre aux équipes financières de se consacrer à des missions à haute valeur ajoutée.",{"type":80,"attrs":1405,"content":1407},{"textAlign":25,"key":1406},"p-32",[1408,1410,1416,1417,1418,1419,1424,1432],{"text":1409,"type":84},"Pour vous faire gagner du temps et pour réduire les saisies manuelles, Spendesk a mis en place un outil d’",{"text":1411,"type":84,"marks":1412},"automatisation comptable",[1413],{"type":182,"attrs":1414},{"href":1415,"uuid":25,"anchor":25,"target":25,"linktype":60},"https://www.spendesk.com/fr/platform/accounting-automation/",{"text":263,"type":84},{"type":188},{"type":188},{"text":1420,"type":84,"marks":1421},"Et pour aller plus loin sur la déclaration et le remboursement de TVA en France (régimes, formulaires CA3/CA12, crédits de TVA), consultez notre ",[1422],{"type":194,"attrs":1423},{"color":196},{"text":1425,"type":84,"marks":1426},"guide complet sur la déclaration et le remboursement de TVA entreprise",[1427,1431],{"type":182,"attrs":1428},{"href":1429,"uuid":25,"anchor":25,"target":1430,"linktype":60},"https://www.spendesk.com/fr/blog/demande-de-remboursement-tva-guide-pratique/","_blank",{"type":169},{"text":263,"type":84,"marks":1433},[1434],{"type":194,"attrs":1435},{"color":196},{"type":229,"attrs":1437,"content":1438},{"level":231,"textAlign":25},[1439],{"text":1440,"type":84,"marks":1441},"Les 4 points clés sur la TVA intracommunautaire et les échanges intracommunautaires",[1442,1444],{"type":194,"attrs":1443},{"color":52},{"type":169},{"type":80,"attrs":1446,"content":1448},{"textAlign":25,"key":1447},"p-33",[1449],{"text":1450,"type":84,"marks":1451},"1. Le numéro de TVA intracommunautaire",[1452],{"type":169},{"type":80,"attrs":1454,"content":1456},{"textAlign":25,"key":1455},"p-34",[1457],{"text":1458,"type":84},"Identifiant fiscal unique attribué à chaque entreprise assujettie à la TVA dans l'UE. En France, il se compose du code \"FR\", d'une clé informatique à 2 chiffres et des 9 chiffres du numéro SIREN de l'entreprise (ex : FR 12 123456789). Il est délivré gratuitement par le Service des Impôts des Entreprises (SIE) sur simple demande.",{"type":80,"attrs":1460,"content":1462},{"textAlign":25,"key":1461},"p-35",[1463],{"text":1464,"type":84,"marks":1465},"2. Comment obtenir son numéro ?",[1466],{"type":169},{"type":80,"attrs":1468,"content":1470},{"textAlign":25,"key":1469},"p-36",[1471,1473,1479],{"text":1472,"type":84},"Adressez une demande à votre SIE via la messagerie sécurisée de votre espace professionnel sur ",{"text":1474,"type":84,"marks":1475},"impots.gouv.fr",[1476],{"type":182,"attrs":1477},{"href":1478,"uuid":25,"anchor":25,"target":25,"linktype":60},"http://impots.gouv.fr",{"text":1480,"type":84},". Comptez une dizaine de jours pour recevoir le mémento fiscal. Si vous avez besoin du numéro immédiatement, il est calculable à partir du SIREN via la formule : clé = (12 + 3 × (SIREN modulo 97)) modulo 97.",{"type":80,"attrs":1482,"content":1484},{"textAlign":25,"key":1483},"p-37",[1485],{"text":1486,"type":84,"marks":1487},"3. Comment vérifier un numéro de TVA intracommunautaire ?",[1488],{"type":169},{"type":80,"attrs":1490,"content":1492},{"textAlign":25,"key":1491},"p-38",[1493,1495,1501],{"text":1494,"type":84},"Avant de facturer un client européen hors taxe, vérifiez la validité de son numéro via le système VIES (",{"text":1496,"type":84,"marks":1497},"ec.europa.eu/taxation_customs/vies",[1498],{"type":182,"attrs":1499},{"href":1500,"uuid":25,"anchor":25,"target":25,"linktype":60},"http://ec.europa.eu/taxation_customs/vies",{"text":1502,"type":84},"). Un numéro invalide expose l'entreprise vendeuse à une régularisation fiscale.",{"type":80,"attrs":1504,"content":1506},{"textAlign":25,"key":1505},"p-39",[1507],{"text":1508,"type":84,"marks":1509},"4. L'autoliquidation : la règle la plus méconnue",[1510],{"type":169},{"type":80,"attrs":1512,"content":1514},{"textAlign":25,"key":1513},"p-40",[1515],{"text":1516,"type":84},"Quand vous achetez un service ou un bien auprès d'un fournisseur UE, il vous facture en HT. Mais la TVA n'est pas absente : c'est vous, l'acheteur français, qui la déclarez et la déduisez sur votre propre déclaration de TVA (formulaire CA3). Si l'achat est 100% déductible, l'opération est neutre. Si vous ne déclarez rien, la DGFiP peut réintégrer la TVA non déclarée avec pénalités. C'est l'erreur la plus fréquente lors des achats à des prestataires SaaS ou consultants européens.",{"name":1518,"created_at":1519,"published_at":16,"updated_at":1520,"id":1521,"uuid":1522,"content":1523,"slug":1530,"full_slug":1531,"sort_by_date":25,"position":26,"tag_list":1532,"is_startpage":28,"parent_id":1533,"meta_data":25,"group_id":1534,"first_published_at":1535,"release_id":25,"lang":32,"path":25,"alternates":1536,"default_full_slug":1537,"translated_slugs":1538,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":1524,"icon":1525,"name":1518,"component":1529},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":1526,"alt":1527,"name":52,"focus":52,"title":52,"filename":1528,"copyright":52,"fieldtype":57,"is_external_url":28},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","fr/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[1539,1540,1541],{"path":1537,"name":25,"lang":32,"published":25},{"path":1537,"name":25,"lang":38,"published":25},{"path":1537,"name":25,"lang":40,"published":25},[32],[1544],{"_uid":1545,"asset":1546,"shadow":28,"caption":52,"overlay":1550,"component":1551},"f2fbe8c7-545e-40e0-b7e8-129fb7f709dc",{"id":1547,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1548,"copyright":52,"fieldtype":57,"meta_data":1549,"is_external_url":28},17569915,"https://a.storyblok.com/f/146026/1020x680/536d2dde8c/tva-intracommunautaire_pink.png",{},[],"image",[],"2025-07-11 00:00","7",[],"TVA intracommunautaire et échanges intracommunautaires : numéro, autoliquidation, déclaration et exemples concrets. Le guide complet pour les entreprises françaises dans l’UE.",[1558],{"cta":1559,"_uid":1566,"image":1567,"title":1572,"subtitle":52,"component":1575,"imageFullWidth":41},[1560],{"tag":52,"_uid":1561,"hide":28,"icon":1562,"link":1564,"type":52,"label":52,"style":62,"component":63,"mobileLabel":52,"onClickEvent":52,"openInANewTab":41,"horizontalFill":28},"a2514d97-353f-402b-a6cd-079c1d59c5c8",{"id":25,"alt":25,"name":52,"focus":25,"title":25,"source":25,"filename":52,"copyright":25,"fieldtype":57,"meta_data":1563},{},{"id":52,"url":1565,"linktype":60,"fieldtype":61,"cached_url":1565},"https://www.spendesk.com/fr/platform-tour/","ec18aa3e-be0d-4c82-b097-b70d9e373fcf",{"id":1568,"alt":52,"name":52,"focus":52,"title":52,"source":52,"filename":1569,"copyright":52,"fieldtype":57,"meta_data":1570,"is_external_url":28},221048906244316,"https://a.storyblok.com/f/146026/1700x465/e88345cf2d/made-in-europe-paris.png",{"size":1571},"1700x465",{"type":77,"content":1573},[1574],{"type":80},"ctaBlock",[1577],{"_uid":1578,"items":1579,"heading":1627,"reverse":28,"component":1645,"sectionSettings":1646},"b07f8089-da6c-464e-bf7d-52e9a7950ef6",[1580,1590,1599,1608,1617],{"_uid":1581,"title":1582,"component":1583,"description":1584},"723fd61d-6517-4591-8be0-32d73a2dceae","Qu'est-ce que la TVA intracommunautaire et quand s'applique-t-elle ?","faqItem",{"type":77,"content":1585},[1586],{"type":80,"content":1587},[1588],{"text":1589,"type":84},"La TVA intracommunautaire est un mécanisme qui exonère la TVA sur les livraisons entre entreprises assujetties dans l'UE, avec application de l'autoliquidation par l'acheteur. Spendesk centralise factures et justificatifs, propose des exports comptables et des rapports TVA prêts à l'emploi, facilitant la déclaration d'autoliquidation et l'intégration avec l'ERP pour la conformité fiscale.",{"_uid":1591,"title":1592,"component":1583,"description":1593},"ca950f98-1212-44a8-93ed-f00f8a07664d","Comment facturer un client dans l'UE sans TVA ?",{"type":77,"content":1594},[1595],{"type":80,"content":1596},[1597],{"text":1598,"type":84},"Pour facturer un client dans l'UE sans TVA, l'entreprise doit vérifier le numéro de TVA intracommunautaire du client et indiquer l'autoliquidation sur la facture. Spendesk facilite ce processus via la gestion centralisée des factures, des modèles de facturation compatibles et des exports comptables automatisés pour que la comptabilité enregistre correctement les opérations intracommunautaires.",{"_uid":1600,"title":1601,"component":1583,"description":1602},"a0be2fb2-a8c1-4b98-96c1-902ad8a858a4","Comment récupérer la TVA sur des achats intracommunautaires ?",{"type":77,"content":1603},[1604],{"type":80,"content":1605},[1606],{"text":1607,"type":84},"L'entreprise récupère la TVA sur achats intracommunautaires via la déclaration de TVA nationale en autoliquidation et le mécanisme de déduction prévu par la loi. Spendesk automatise la capture des justificatifs d'achat, propose des workflows d'approbation et génère des rapports TVA exportables vers l'ERP, accélérant les demandes de déduction et la tenue des pièces justificatives.",{"_uid":1609,"title":1610,"component":1583,"description":1611},"6c13100d-1e0b-4e30-bb1e-0bff18447a92","Comment Spendesk aide-t-il à gérer la TVA intracommunautaire au quotidien ?",{"type":77,"content":1612},[1613],{"type":80,"content":1614},[1615],{"text":1616,"type":84},"Spendesk centralise les dépenses interentreprises et simplifie le suivi de la TVA intracommunautaire grâce à des cartes virtuelles, la gestion des factures fournisseurs et des règles d'approbation personnalisables. 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00:00","4",[],"Quick links","On s'imagine souvent que le calcul TVA-sur-TTC ne fait partie que du scope de l'équipe finance. 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Spendesk affiche automatiquement la décomposition HT/TVA dans les notes de frais, prend en charge plusieurs taux de TVA et permet d'exporter les lignes TVA vers le logiciel comptable pour réconciliation et déclaration.",{"_uid":3339,"title":3340,"component":1583,"description":3341},"5cacb175-228a-4a78-9b71-ebdb239bb43a","Quelle est la formule pour obtenir le montant hors taxe (HT) à partir d'un TTC ?",{"type":77,"content":3342},[3343],{"type":80,"content":3344},[3345],{"text":3346,"type":84},"Spendesk obtient le montant HT en divisant le TTC par (1 + taux) et arrondit selon les règles comptables locales. Spendesk affiche le HT et la TVA sur chaque dépense, applique le taux paramétré pour le pays et exporte les écritures HT/TVA vers les outils comptables pour validation.",{"_uid":3348,"title":3349,"component":1583,"description":3350},"6a75e92a-f670-4f87-a282-2641ad201449","Comment gérer plusieurs taux de TVA ou factures internationales dans Spendesk ?",{"type":77,"content":3351},[3352],{"type":80,"content":3353},[3354],{"text":3355,"type":84},"Spendesk prend en charge des taux de TVA multiples par pays et par catégorie de dépense avec paramètres fiscaux configurables pour chaque entité. Spendesk détecte la devise et le pays de la facture, applique le taux approprié, génère la décomposition HT/TVA et fournit des exports conformes aux normes comptables locales.",{"_uid":3357,"title":3358,"component":1583,"description":3359},"37b4f39e-a5b2-4f0d-9e05-f9abf3753b8b","Comment vérifier que la TVA extraite sur un reçu est correcte dans Spendesk ?",{"type":77,"content":3360},[3361],{"type":80,"content":3362},[3363],{"text":3364,"type":84},"Spendesk vérifie la TVA extraite en comparant la décomposition automatique au taux paramétré et au total TTC, et conserve un justificatif image joint au flux de dépense. Spendesk propose des pistes d'audit et des workflows d'approbation qui facilitent la correction et l'export des écritures comptables.",[3366],{"cta":3367,"_uid":3368,"title":3369,"eyebrow":3376,"subtitle":3379,"component":229,"textAlign":52,"sectionSettings":3382,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":52},[],"598d420e-bd8a-4ab5-89f8-78254774f819",{"type":77,"content":3370},[3371],{"type":229,"attrs":3372,"content":3373},{"level":231},[3374],{"text":3375,"type":84},"Calcul Tva Sur Ttc — 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construire une politique achat solide en 3 étapes ?","2022-10-24T15:41:26.414Z","2026-11-03T12:13:01.906Z","2026-11-03T12:13:01.929Z",208732217,"1bba1ff7-5305-48b5-8295-b91ef29b3bbb",{"_uid":3409,"title":3410,"topics":3411,"noIndex":28,"category":3441,"language":3450,"component":1530,"heroMedia":3451,"publishedAt":3459,"readingTime":3460,"redirectUrl":52,"listingImage":3461,"metaDescription":3462,"componentsAfterTheArticle":3463},"97bd5f45-43e9-4efe-be30-000c0888932a","Stratégie achats : la méthode pour construire une politique achats sans angle 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00:00","3",[],"Évitez les surcoûts, le gaspillage et les doublons en vous équipant d'une stratégie d'achat et de sa politique appliquée pour mettre vos finances au diapason pour performer.",[3464],{"_uid":3465,"items":3466,"heading":3503,"reverse":28,"component":1645,"sectionSettings":3521},"d47f33bc-02cb-4f29-9517-410dba3e9c75",[3467,3476,3485,3494],{"_uid":3468,"title":3469,"component":1583,"description":3470},"8f81ae74-20d7-4cef-8d7e-6fa880edcf4e","Comment définir une stratégie d'achat efficace pour mon entreprise ?",{"type":77,"content":3471},[3472],{"type":80,"content":3473},[3474],{"text":3475,"type":84},"Spendesk aide les entreprises à définir une stratégie d'achat efficace en centralisant les dépenses, en créant des budgets par service et en appliquant des règles d'approbation personnalisées. Les cartes virtuelles, les rapports en temps réel et les intégrations ERP de Spendesk permettent d'aligner les politiques d'achat, de suivre l'exécution budgétaire et d'optimiser les fournisseurs sans saisie manuelle.",{"_uid":3477,"title":3478,"component":1583,"description":3479},"90b29366-5db7-412f-a96b-d682ca721ee2","Comment Spendesk aide-t-il à contrôler les dépenses et les budgets ?",{"type":77,"content":3480},[3481],{"type":80,"content":3482},[3483],{"text":3484,"type":84},"Spendesk contrôle les dépenses et les budgets en attribuant des budgets en temps réel, en émettant des cartes physiques et virtuelles et en appliquant des plafonds et règles d'utilisation. Les alertes automatiques et les rapports analytiques de Spendesk permettent de détecter les écarts, d'ajuster les allocations et de garantir la conformité des flux de dépenses.",{"_uid":3486,"title":3487,"component":1583,"description":3488},"9aa461ee-f50a-4a49-b455-21811126f2ca","Comment automatiser les approbations et la gestion des factures avec Spendesk ?",{"type":77,"content":3489},[3490],{"type":80,"content":3491},[3492],{"text":3493,"type":84},"Spendesk automatise les approbations et la gestion des factures via des workflows d'approbation personnalisés, la capture automatique des pièces justificatives et la réconciliation comptable. Les intégrations comptables et la correspondance automatique des paiements de Spendesk réduisent les tâches manuelles, accélèrent le traitement des factures et garantissent des audits et rapports fiables.",{"_uid":3495,"title":3496,"component":1583,"description":3497},"90b01b56-d097-4860-a5ba-931099cb7236","Quelles étapes suivre pour centraliser les achats et gérer les fournisseurs ?",{"type":77,"content":3498},[3499],{"type":80,"content":3500},[3501],{"text":3502,"type":84},"Spendesk centralise les achats et la gestion des fournisseurs en réunissant demandes d'achat, bons de commande et contrats dans une plateforme unique. 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Dans l’exemple illustratif de cet article, le délai varie de ",{"text":3597,"type":84,"marks":3598},"4,3 à 16,7 mois",[3599],{"type":169},{"text":3601,"type":84}," selon le scénario. Ces chiffres ne constituent pas une garantie de résultat.",{"_uid":3603,"hide":28,"title":3604,"component":1583,"description":3605},"a7c098cb-6d0a-46c6-a029-e9974db07749","Faut-il compter tout le temps gagné comme une économie ?",{"type":77,"attrs":3606,"content":3607},{"backgroundColor":25},[3608],{"type":80,"attrs":3609,"content":3610},{"textAlign":25},[3611,3615,3617,3621],{"text":3612,"type":84,"marks":3613},"Non.",[3614],{"type":169},{"text":3616,"type":84}," Le temps gagné ne devient une économie que s’il est réaffecté à une activité mesurable ou s’il permet d’éviter un coût, comme un recrutement supplémentaire. Sinon, mieux vaut le présenter comme de la ",{"text":3618,"type":84,"marks":3619},"capacité libérée",[3620],{"type":169},{"text":263,"type":84},{"_uid":3623,"hide":28,"title":3624,"component":1583,"description":3625},"24bc1289-0edf-4a6b-acc1-6fb450e96e41","Combien de temps faut-il pour déployer une solution de gestion des dépenses ?",{"type":77,"attrs":3626,"content":3627},{"backgroundColor":25},[3628],{"type":80,"attrs":3629,"content":3630},{"textAlign":25},[3631,3633,3637],{"text":3632,"type":84},"La durée dépend notamment de l’intégration comptable, du paramétrage des règles et de la mise à jour de la politique de dépenses. Ce temps doit être intégré au ",{"text":3634,"type":84,"marks":3635},"TCO du projet",[3636],{"type":169},{"text":3638,"type":84},", au même titre que la formation et le double fonctionnement éventuel.",{"_uid":3640,"hide":28,"title":3641,"component":1583,"description":3642},"a1bf55a8-49d7-4226-a1ab-aa32e7fd1a36","Quels KPI suivre après le déploiement ?",{"type":77,"attrs":3643,"content":3644},{"backgroundColor":25},[3645],{"type":80,"attrs":3646,"content":3647},{"textAlign":25},[3648,3650,3654],{"text":3649,"type":84},"Suivez quelques indicateurs simples : ",{"text":3651,"type":84,"marks":3652},"durée de la clôture, taux de justificatifs collectés, délai de remboursement et dépenses hors politique",[3653],{"type":169},{"text":3655,"type":84},". 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00:00",[],"Dépenses hors politique, apprenez à qualifier les exceptions, les faire valider et ajuster votre politique sans perdre le contrôle.",[],[3754],{"cta":3755,"_uid":3756,"items":3757,"heading":3842,"reverse":28,"component":1645,"sectionSettings":3868},[],"3109170e-b9ac-4f67-827b-0d2dde5b3215",[3758,3778,3799,3820],{"_uid":3759,"hide":28,"title":3760,"component":1583,"description":3761},"27b28cef-99af-430e-b805-f7e215234ce6","Peut-on refuser une note de frais hors politique ?",{"type":77,"attrs":3762,"content":3763},{"backgroundColor":25},[3764,3769],{"type":80,"attrs":3765,"content":3766},{"textAlign":25},[3767],{"text":3768,"type":84},"Oui, une dépense peut être refusée lorsqu’elle n’est pas professionnelle, qu’elle n’est pas justifiée ou que son montant est manifestement disproportionné.",{"type":80,"attrs":3770,"content":3771},{"textAlign":25},[3772,3774],{"text":3773,"type":84},"Un dépassement de plafond ne justifie toutefois pas toujours un refus automatique. ",{"text":3775,"type":84,"marks":3776},"Une exception peut être approuvée si son motif est réel, documenté et validé par la bonne personne.",[3777],{"type":169},{"_uid":3779,"hide":28,"title":3780,"component":1583,"description":3781},"75c18d2c-1c96-47f9-9cf3-fc2b92b6030a","Une dépense qui dépasse le plafond peut-elle être remboursée ?",{"type":77,"attrs":3782,"content":3783},{"backgroundColor":25},[3784,3789],{"type":80,"attrs":3785,"content":3786},{"textAlign":25},[3787],{"text":3788,"type":84},"Oui. Le collaborateur doit expliquer le dépassement et fournir le justificatif correspondant. L’entreprise peut alors rembourser la totalité de la dépense, seulement la partie située dans la limite prévue ou le montant complet après validation d’une dérogation.",{"type":80,"attrs":3790,"content":3791},{"textAlign":25},[3792,3794,3798],{"text":3793,"type":84},"La décision doit être conservée avec ",{"text":3795,"type":84,"marks":3796},"le motif et l’identité de l’approbateur",[3797],{"type":169},{"text":263,"type":84},{"_uid":3800,"hide":28,"title":3801,"component":1583,"description":3802},"78ff17a9-6bf7-42a1-9f2f-6b4df31426df","Quels documents faut-il conserver pour une dépense exceptionnelle ?",{"type":77,"attrs":3803,"content":3804},{"backgroundColor":25},[3805,3810],{"type":80,"attrs":3806,"content":3807},{"textAlign":25},[3808],{"text":3809,"type":84},"Conservez la note de frais, le justificatif, le motif de l’exception, le nom de l’approbateur et la décision prise.",{"type":80,"attrs":3811,"content":3812},{"textAlign":25},[3813,3815,3819],{"text":3814,"type":84},"Les pièces comptables justificatives doivent généralement être conservées pendant ",{"text":3816,"type":84,"marks":3817},"10 ans à compter de la clôture de l’exercice",[3818],{"type":169},{"text":263,"type":84},{"_uid":3821,"hide":28,"title":3822,"component":1583,"description":3823},"8241b13f-9432-4542-afb9-21d31af88bd4","Comment gérer les exceptions dans une organisation multi-sites ?",{"type":77,"attrs":3824,"content":3825},{"backgroundColor":25},[3826,3831],{"type":80,"attrs":3827,"content":3828},{"textAlign":25},[3829],{"text":3830,"type":84},"Définissez les approbateurs par entité, département et niveau de dépense. 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