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| Pennylane","Pennylane vous accompagne et vous explique les nouvelles règles s'appliquant à la TVA pour le ecommerce en 2021 dans l'Union Européenne. ",{"metadata":252,"sys":255,"fields":264},{"tags":253,"concepts":254},[],[],{"space":256,"id":258,"type":182,"createdAt":259,"updatedAt":260,"environment":261,"publishedVersion":25,"revision":263,"locale":29},{"sys":257},{"type":13,"linkType":14,"id":15},"1M42XAZtJNpNunr6rxmr7M","2020-09-29T12:08:22.296Z","2020-10-22T11:14:23.762Z",{"sys":262},{"id":22,"type":13,"linkType":23},2,{"title":265,"description":266,"file":267},"TVA-2021","TVA-20201",{"url":268,"details":269,"fileName":274,"contentType":198},"//images.ctfassets.net/b76knntgaaiu/1M42XAZtJNpNunr6rxmr7M/f0feaf3e203a4c43270a3e9978b99251/3d459ea0-e3a2-4324-8264-1c042baccb26.png",{"size":270,"image":271},127858,{"width":272,"height":273},2159,1130,"3d459ea0-e3a2-4324-8264-1c042baccb26.png",{"data":276,"content":277,"nodeType":37},{},[278,286,299,306,316,323,330,347,354,364,371,381,413,436,492,515,538,568,611],{"data":279,"content":280,"nodeType":285},{},[281],{"data":282,"marks":283,"value":284,"nodeType":45},{},[],"Ce qui va changer au 1er juillet 2021 ","heading-2",{"data":287,"content":288,"nodeType":50},{},[289,295],{"data":290,"marks":291,"value":294,"nodeType":45},{},[292],{"type":293},"bold","    ",{"data":296,"marks":297,"value":298,"nodeType":45},{},[]," ",{"data":300,"content":301,"nodeType":50},{},[302],{"data":303,"marks":304,"value":305,"nodeType":45},{},[],"Les échanges de biens dans l’Union européenne (UE), tels que les ventes par correspondance ou les ventes par internet à destination des particuliers (B2C), sont soumis à un régime spécifique de TVA dénommé « régime des ventes à distance ». Ce régime dépend du seuil de chiffre d’affaires réalisé. ",{"data":307,"content":308,"nodeType":50},{},[309,313],{"data":310,"marks":311,"value":294,"nodeType":45},{},[312],{"type":293},{"data":314,"marks":315,"value":298,"nodeType":45},{},[],{"data":317,"content":318,"nodeType":50},{},[319],{"data":320,"marks":321,"value":322,"nodeType":45},{},[],"Devant la croissance rapide du e-commerce et de l'économie numérique au niveau international, la Commission Européenne et le Conseil Européen ont annoncé de nouvelles mesures qui doivent entrer en vigueur en juillet 2021.",{"data":324,"content":325,"nodeType":50},{},[326],{"data":327,"marks":328,"value":329,"nodeType":45},{},[],"Ces mesures visent à simplifier les démarches administratives des e-commerçants et prestataires de services. Mais les seuils s'appliqueront sur le total des ventes en Europe et non plus par pays, ce qui aura pour effet d'augmenter le nombre d'entreprises susceptibles d'y être soumises. ",{"data":331,"content":332,"nodeType":50},{},[333,337,340,344],{"data":334,"marks":335,"value":294,"nodeType":45},{},[336],{"type":293},{"data":338,"marks":339,"value":298,"nodeType":45},{},[],{"data":341,"marks":342,"value":294,"nodeType":45},{},[343],{"type":293},{"data":345,"marks":346,"value":298,"nodeType":45},{},[],{"data":348,"content":349,"nodeType":285},{},[350],{"data":351,"marks":352,"value":353,"nodeType":45},{},[],"Les nouvelles mesures attendues",{"data":355,"content":356,"nodeType":50},{},[357,361],{"data":358,"marks":359,"value":294,"nodeType":45},{},[360],{"type":293},{"data":362,"marks":363,"value":298,"nodeType":45},{},[],{"data":365,"content":366,"nodeType":50},{},[367],{"data":368,"marks":369,"value":370,"nodeType":45},{},[],"Dans cet article, nous listons ces nouvelles mesures devant rentrer en application au 1er juillet 2021 : ",{"data":372,"content":373,"nodeType":50},{},[374,378],{"data":375,"marks":376,"value":294,"nodeType":45},{},[377],{"type":293},{"data":379,"marks":380,"value":298,"nodeType":45},{},[],{"data":382,"content":383,"nodeType":412},{},[384],{"data":385,"content":386,"nodeType":411},{},[387,394,401],{"data":388,"content":389,"nodeType":50},{},[390],{"data":391,"marks":392,"value":393,"nodeType":45},{},[],"Actuellement, la TVA est due en France (pays de départ) tant que le seuil n'est pas dépassé dans le pays de destination où se situent les clients (le seuil est de 35.000 ou 100.000 euros par pays selon les États membres).",{"data":395,"content":396,"nodeType":50},{},[397],{"data":398,"marks":399,"value":400,"nodeType":45},{},[],"En cas de dépassement du seuil dans l'État membre concerné (ou en cas d'option volontaire faite antérieurement), la TVA de l'État membre d'arrivée des marchandises est due. Par conséquent, le vendeur doit s'immatriculer à la TVA et soumettre des déclarations périodiques à la TVA dans cet État membre. Il convient donc de suivre en permanence le montant des chiffres d’affaires réalisés pays par pays afin de vérifier que les seuils ne sont pas franchis. ",{"data":402,"content":403,"nodeType":50},{},[404,408],{"data":405,"marks":406,"value":294,"nodeType":45},{},[407],{"type":293},{"data":409,"marks":410,"value":298,"nodeType":45},{},[],"list-item","unordered-list",{"data":414,"content":415,"nodeType":412},{},[416],{"data":417,"content":418,"nodeType":411},{},[419,426],{"data":420,"content":421,"nodeType":50},{},[422],{"data":423,"marks":424,"value":425,"nodeType":45},{},[],"A partir du 1er juillet 2021, toute vente à distance sera soumise à la TVA, à part pour les petites entreprises ne dépassant pas un seuil de 10.000€ pour tous les pays de l'UE dans l'année. Il s’appliquera globalement au niveau de l’UE et non plus pays par pays. ",{"data":427,"content":428,"nodeType":50},{},[429,433],{"data":430,"marks":431,"value":294,"nodeType":45},{},[432],{"type":293},{"data":434,"marks":435,"value":298,"nodeType":45},{},[],{"data":437,"content":438,"nodeType":412},{},[439],{"data":440,"content":441,"nodeType":411},{},[442,449],{"data":443,"content":444,"nodeType":50},{},[445],{"data":446,"marks":447,"value":448,"nodeType":45},{},[],"Il s'agira pour le vendeur de s'immatriculer auprès du OSS (One Stop-Shop) dans son état d'établissement. La TVA due auprès des différents Etats membres pourra être comptabilisée en une seule fois dans une seule déclarations OSS. 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