{"id":6807,"date":"2023-11-09T16:22:00","date_gmt":"2023-11-09T16:22:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6807"},"modified":"2024-07-09T16:26:32","modified_gmt":"2024-07-09T15:26:32","slug":"luxembourg-extension-du-mecanisme-dautoliquidation-a-partir-du-1er-janvier-2024","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/luxembourg-extension-of-reverse-charge-mechanism-from-1st-january-2024\/","title":{"rendered":"Luxembourg - Extension du m\u00e9canisme d'autoliquidation \u00e0 partir du 1er janvier 2024"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A partir du 1er janvier 2024, le gouvernement luxembourgeois \u00e9tend le m\u00e9canisme d'autoliquidation aux fournitures suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la fourniture de t\u00e9l\u00e9phones mobiles<\/li>\n\n\n\n<li>la fourniture de circuits int\u00e9gr\u00e9s tels que des microprocesseurs et des unit\u00e9s centrales de traitement dans un \u00e9tat ant\u00e9rieur \u00e0 l'int\u00e9gration dans des produits destin\u00e9s \u00e0 l'utilisateur final<\/li>\n\n\n\n<li>les fournitures de consoles de jeux, de tablettes PC et d'ordinateurs portables<\/li>\n\n\n\n<li>les livraisons de m\u00e9taux bruts et semi-finis, y compris les m\u00e9taux pr\u00e9cieux, lorsqu'elles ne sont pas couvertes par le r\u00e9gime de la marge pour les biens d'occasion, les \u0153uvres d'art, les objets de collection et les antiquit\u00e9s dans le cadre du r\u00e9gime sp\u00e9cial pour l'or d'investissement.<br>Pour les livraisons susmentionn\u00e9es, la responsabilit\u00e9 de la TVA est transf\u00e9r\u00e9e au client, sauf si le montant net des ventes est inf\u00e9rieur \u00e0 10 000 euros, auquel cas la TVA reste \u00e0 la charge du vendeur.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>A partir du 1er janvier 2024, le gouvernement luxembourgeois \u00e9tend le m\u00e9canisme d'autoliquidation aux fournitures suivantes :<\/p>","protected":false},"author":239137925,"featured_media":6809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1411],"class_list":["post-6807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-luxembourg-vat-update"],"jetpack_publicize_connections":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1LN","jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-lux-vat-extension_1140x300.png","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137925"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6807"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6807\/revisions"}],"predecessor-version":[{"id":6810,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6807\/revisions\/6810"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6809"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}