{"id":6444,"date":"2025-02-04T16:28:50","date_gmt":"2025-02-04T15:28:50","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=6444"},"modified":"2025-02-04T16:41:33","modified_gmt":"2025-02-04T15:41:33","slug":"nouvelle-circulaire-sur-la-chaine-tva","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/nouvelle-circulaire-sur-la-chaine-tva\/","title":{"rendered":"Nouvelle Circulaire sur la cha\u00eene TVA"},"content":{"rendered":"<p>Aujourd&rsquo;hui, l&rsquo;administration de la TVA a publi\u00e9 une nouvelle Circulaire sur la modernisation de la cha\u00eene TVA. Voici un r\u00e9sum\u00e9 de quelques points importants. Nous renvoyons \u00e9galement \u00e0 notre pr\u00e9c\u00e9dent flash Bofidi \u00e0 ce sujet.<\/p>\n<h2>D\u00e9lai de d\u00e9p\u00f4t et de paiement<\/h2>\n<p>Le d\u00e9lai de d\u00e9p\u00f4t et de paiement pour la soumission d&rsquo;une d\u00e9claration mensuelle de TVA n&rsquo;est pas modifi\u00e9. Les d\u00e9clarants mensuels doivent soumettre la d\u00e9claration de TVA et payer la TVA due (le cas \u00e9ch\u00e9ant) au plus tard le 20e jour suivant la p\u00e9riode \u00e0 laquelle la d\u00e9claration mensuelle se rapporte.<\/p>\n<p>Les d\u00e9clarants trimestriels sont d\u00e9sormais tenus de soumettre leur d\u00e9claration et de payer la TVA due (le cas \u00e9ch\u00e9ant) au plus tard le 25e jour suivant le trimestre civil.<\/p>\n<h2>Correction d&rsquo;une erreur mat\u00e9rielle<\/h2>\n<p>En cas d&rsquo;erreur mat\u00e9rielle dans la d\u00e9claration p\u00e9riodique de TVA, le contribuable est tenu de corriger cette erreur mat\u00e9rielle.<\/p>\n<p>Une erreur mat\u00e9rielle est toute erreur ou omission qui ne donne pas lieu \u00e0 l&rsquo;\u00e9tablissement ou \u00e0 l&rsquo;\u00e9mission d&rsquo;un document correctif\/avoir (par exemple, montant de TVA incorrect, erreur dans le calcul de la r\u00e9vision, facture incorrectement enregistr\u00e9e, etc.).<\/p>\n<p>Il existe d\u00e9sormais deux possibilit\u00e9s pour corriger une erreur mat\u00e9rielle :<\/p>\n<ul>\n<li>si l&rsquo;erreur mat\u00e9rielle est constat\u00e9e avant l&rsquo;expiration du d\u00e9lai de d\u00e9p\u00f4t, une d\u00e9claration de TVA corrig\u00e9e peut \u00eatre soumise ;<\/li>\n<li>si l&rsquo;erreur mat\u00e9rielle est constat\u00e9e apr\u00e8s l&rsquo;expiration du d\u00e9lai de d\u00e9p\u00f4t, la correction doit \u00eatre incluse dans la d\u00e9claration de TVA suivante.<\/li>\n<\/ul>\n<h2>Modalit\u00e9s de paiement<\/h2>\n<h3>Paiements jusqu&rsquo;au 30.09.2025<\/h3>\n<p>Dans une premi\u00e8re phase de transition jusqu&rsquo;au 30.09.2025, l&rsquo;ancien num\u00e9ro de compte reste en usage et le contribuable paiera la TVA due r\u00e9sultant de la d\u00e9claration de TVA sur le compte connu BE22 6792 0030 0047.<\/p>\n<p>Il n&rsquo;est pas possible de payer sur le nouveau num\u00e9ro indiqu\u00e9 ci-dessous pendant cette phase de transition. Ce nouveau num\u00e9ro de compte ne sera utilis\u00e9 qu&rsquo;\u00e0 partir du 01.10.2025.<\/p>\n<h3>Paiements \u00e0 partir du 01.10.2025<\/h3>\n<p>\u00c0 partir du 01.10.2025, il ne sera plus possible de payer sur le compte BE22 6792 0030 0047. \u00c0 partir de cette date, tout paiement de la TVA due r\u00e9sultant de la d\u00e9claration de TVA devra \u00eatre effectu\u00e9 sur le nouveau compte BE41 6792 0036 4210 du &lsquo;Centre de recouvrement \u2013 Compte central TVA&rsquo;.<\/p>\n<h2>La d\u00e9claration sp\u00e9ciale de TVA<\/h2>\n<p>Cette d\u00e9claration doit d\u00e9sormais \u00eatre soumise au plus tard le 25e jour suivant la p\u00e9riode \u00e0 laquelle elle se rapporte. Il en va de m\u00eame pour le paiement de la TVA due.<\/p>\n<h3>D\u00e9clarations intracommunautaires<\/h3>\n<p>Pour les d\u00e9clarants trimestriels, la date de d\u00e9p\u00f4t des d\u00e9clarations intracommunautaires est modifi\u00e9e au plus tard le 25e jour suivant le trimestre civil.<\/p>\n<p>La date de d\u00e9p\u00f4t de cette d\u00e9claration reste inchang\u00e9e pour les d\u00e9clarants mensuels (c&rsquo;est-\u00e0-dire le 20e jour suivant le mois auquel les op\u00e9rations se rapportent).<\/p>\n<h3>Tol\u00e9rances administratives<\/h3>\n<p><strong>R\u00e9gime de vacances<\/strong><br \/>\nL&rsquo;administration a publi\u00e9 chaque ann\u00e9e dans le pass\u00e9 des tol\u00e9rances consistant en un assouplissement des d\u00e9lais de d\u00e9p\u00f4t pour les d\u00e9clarations mensuelles et trimestrielles relatives aux mois de juin et juillet et au 2e trimestre de chaque ann\u00e9e civile (ainsi que pour les d\u00e9clarations intracommunautaires).<\/p>\n<p>La tol\u00e9rance administrative signifiait que la date de d\u00e9p\u00f4t de ces d\u00e9clarations \u2013 et d\u00e9clarations &#8211; \u00e9tait prolong\u00e9e jusqu&rsquo;au 10e jour du deuxi\u00e8me mois suivant la p\u00e9riode de d\u00e9claration.<\/p>\n<p>Compte tenu de la mise en \u0153uvre progressive de la cha\u00eene TVA, le r\u00e9gime de vacances est maintenu en 2025.<br \/>\nLe Ministre des Finances demande \u00e0 son administration d&rsquo;examiner en profondeur sous quelle forme le r\u00e9gime de vacances pourra continuer \u00e0 exister apr\u00e8s 2025.<\/p>\n<p><strong>Prolongation du d\u00e9lai de d\u00e9p\u00f4t jusqu&rsquo;au jour ouvrable suivant<\/strong><br \/>\nCompte tenu de la mise en \u0153uvre progressive de la cha\u00eene TVA, jusqu&rsquo;au 1.10.2025, la date limite de d\u00e9p\u00f4t et de paiement sera prolong\u00e9e jusqu&rsquo;au jour ouvrable suivant lorsque le 20e (d\u00e9claration mensuelle) ou le 25e (d\u00e9claration trimestrielle) est un samedi, un dimanche ou un jour f\u00e9ri\u00e9 l\u00e9gal.<\/p>\n<p>\u00c0 partir du 01.10.2025, pour les d\u00e9clarants trimestriels, la date de d\u00e9p\u00f4t ne sera plus prolong\u00e9e jusqu&rsquo;au jour ouvrable suivant.<\/p>\n<p>\u00c0 la demande du Ministre des Finances, pour les d\u00e9clarants mensuels, la date limite de d\u00e9p\u00f4t sera toutefois prolong\u00e9e jusqu&rsquo;au jour ouvrable suivant lorsque le 20e du mois suivant la p\u00e9riode de d\u00e9claration est un samedi, un dimanche ou un jour f\u00e9ri\u00e9 l\u00e9gal.<\/p>\n<h2>Remboursement de la TVA<\/h2>\n<p>L&rsquo;inscription au Compte de provision TVA (si le contribuable n&rsquo;a pas opt\u00e9 pour le remboursement via la d\u00e9claration de TVA ou, s&rsquo;il a opt\u00e9 pour le remboursement, toutes les conditions de remboursement ne sont pas remplies) ou le remboursement (si le contribuable a opt\u00e9 pour le remboursement via la d\u00e9claration de TVA et que toutes les conditions de remboursement sont remplies) n&rsquo;aura lieu que sous r\u00e9serve que l&rsquo;exc\u00e9dent de TVA ne soit pas utilis\u00e9 pour apurer une dette (fiscale).<\/p>\n<p>Si, de l&rsquo;avis de l&rsquo;administration, une cr\u00e9ance certaine, exigible et liquide existe, ce qui est notamment le cas lorsqu&rsquo;elle n&rsquo;est pas contest\u00e9e ou lorsqu&rsquo;elle a \u00e9t\u00e9 inscrite au registre de recouvrement et de perception (PB, Venn.B., pension alimentaire, etc.), le montant sera utilis\u00e9 \u00e0 due concurrence pour apurer la dette (fiscale).<\/p>\n<h2>Compte de provision<\/h2>\n<p>L&rsquo;administration de la TVA transf\u00e9rera entre le 01.02.2025 et le 30.06.2025 le cr\u00e9dit de TVA, qui figure actuellement sur le compte courant, sur le Compte de provision.<\/p>\n<p>Pour \u00e9viter les probl\u00e8mes de tr\u00e9sorerie et de pr\u00e9financement de la TVA pour les contribuables, le cr\u00e9dit de TVA &#8211; \u00e0 condition qu&rsquo;il soit justifi\u00e9 &#8211; peut \u00eatre utilis\u00e9, m\u00eame s&rsquo;il n&rsquo;est pas encore inscrit sur le Compte de provision, pour apurer les paiements de TVA pour les d\u00e9clarations p\u00e9riodiques soumises \u00e0 partir du 01.01.2025.<\/p>\n<h2>Nos experts vous aident si n\u00e9cessaire<\/h2>\n<p>Vous souhaitez plus d&rsquo;informations sur la nouvelle Circulaire et les formalit\u00e9s TVA ? Contactez nos experts, ils se feront un plaisir de vous aider.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration TVA a publi\u00e9 une nouvelle circulaire concernant la modernisation de la cha\u00eene TVA. Celle-ci comprend des mises \u00e0 jour sur les d\u00e9lais de d\u00e9claration et de paiement, les proc\u00e9dures de correction et les tol\u00e9rances administratives. Nos experts sont \u00e0 votre disposition pour vous accompagner dans ces changements.<\/p>\n","protected":false},"author":1,"featured_media":3161,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[169],"class_list":["post-6444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-pkf-bofidi-expertise-bemiddeling-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Nouvelle Circulaire sur la cha\u00eene TVA | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/fr\/nouvelle-circulaire-sur-la-chaine-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nouvelle Circulaire sur la cha\u00eene TVA\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration TVA a publi\u00e9 une nouvelle circulaire concernant la modernisation de la cha\u00eene TVA. 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