{"id":15139,"date":"2025-12-09T12:31:18","date_gmt":"2025-12-09T12:31:18","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/tva-a-limportation-decryptage-des-nouvelles-regles\/"},"modified":"2025-12-09T12:31:18","modified_gmt":"2025-12-09T12:31:18","slug":"tva-a-limportation-decryptage-des-nouvelles-regles","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/tva-a-limportation-decryptage-des-nouvelles-regles\/","title":{"rendered":"TVA \u00e0 l&rsquo;importation : d\u00e9cryptage des nouvelles r\u00e8gles"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">16 mars 2023<\/p>\n\n\n<div class=\"pg-simple-text\" style=\"text-align: justify;\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p><strong>La Direction g\u00e9n\u00e9rale des Finances publiques (DGFiP) a pr\u00e9cis\u00e9 les nouvelles r\u00e8gles de d\u00e9claration et de paiement de la TVA \u00e0 l\u2019importation, applicables depuis le 1er janvier 2022. <\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"pg-simple-text\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"pg-simple-text__body\">\n<p>Depuis cette date, la TVA ne peut plus \u00eatre pay\u00e9e lors du d\u00e9douanement et doit faire l&rsquo;objet d&rsquo;une autoliquidation sur la d\u00e9claration de TVA fran\u00e7aise (CA3).<\/p>\n<p>Publi\u00e9s le 18 janvier 2023, les commentaires administratifs donnent aux entreprises des pr\u00e9cisions sur les notions de fait g\u00e9n\u00e9rateur et d&rsquo;exigibilit\u00e9 ainsi que sur les r\u00e8gles de d\u00e9termination du redevable et de d\u00e9duction de la TVA \u00e0 l&rsquo;importation.<\/p>\n<p><a href=\"https:\/\/www.cpme-71.fr\/wp-content\/uploads\/2023\/03\/230315_fp_TVA-importation.pdf\"><span style=\"color: #0000ff;\">POUR EN SAVOIR +<\/span><\/a><\/p>\n<div class=\"content-header\">\n<div class=\"page-simple-body__wrapper\">\n<div class=\"content-chapo\">\n<p>\u00a0<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>16 mars 2023 La Direction g\u00e9n\u00e9rale des Finances publiques (DGFiP) a pr\u00e9cis\u00e9 les nouvelles r\u00e8gles de d\u00e9claration et de paiement de la TVA \u00e0 l\u2019importation, applicables<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":15140,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15139","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15139"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15139\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/15140"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}