{"id":6896,"date":"2023-09-12T11:48:00","date_gmt":"2023-09-12T10:48:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6896"},"modified":"2024-07-11T11:50:04","modified_gmt":"2024-07-11T10:50:04","slug":"pays-bas-modification-de-lexigence-de-facturation-pour-la-simplification-triangulaire-et-le-reglement-sur-les-petites-entreprises","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/netherlands-change-in-the-invoice-requirement-for-triangular-simplification-and-on-small-businesses-regulation\/","title":{"rendered":"Pays-Bas - Modification de l'exigence relative \u00e0 la facture pour la simplification triangulaire et le r\u00e8glement sur les petites entreprises"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A partir du 1er septembre 2023, en cas de simplification triangulaire (r\u00e9gime ABC simplifi\u00e9) utilisant le num\u00e9ro de TVA n\u00e9erlandais, le texte indiqu\u00e9 dans la facture \u00e9mise par l'interm\u00e9diaire (partie B) ne doit plus \u00eatre \"livraison intracommunautaire\" ou \"livraison intracommunautaire\" et doit d\u00e9sormais inclure le texte \"TVA autoliquid\u00e9e\".<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En outre, \u00e0 partir du 1er janvier 2025, la loi d'application de la r\u00e9glementation sur les petites entreprises permet aux petites entreprises dont le chiffre d'affaires annuel n'exc\u00e8de pas 20 000 euros d'opter pour l'exon\u00e9ration de la TVA pour les livraisons de biens et les prestations de services effectu\u00e9es aux Pays-Bas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle permet \u00e9galement aux petites entreprises \u00e9tablies dans d'autres \u00c9tats membres de l'UE d'opter pour l'exon\u00e9ration si leur chiffre d'affaires annuel n'exc\u00e8de pas 100 000 euros. La m\u00eame possibilit\u00e9 est accord\u00e9e aux petites entreprises \u00e9tablies aux Pays-Bas, qui peuvent opter pour l'exon\u00e9ration dans d'autres \u00c9tats membres de l'UE si leur chiffre d'affaires annuel n'exc\u00e8de pas 100 000 euros.<\/p>","protected":false},"excerpt":{"rendered":"<p>From the 1st September 2023, in case of a triangular simplification (simplified ABC scheme) using the Dutch VAT number, the text indicated in the invoice issued by [&hellip;]<\/p>\n","protected":false},"author":239137925,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","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":[1420],"class_list":["post-6896","post","type-post","status-publish","format-standard","hentry","category-eu-vat-update","tag-netherlands-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1Ne","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6896","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=6896"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6896\/revisions"}],"predecessor-version":[{"id":6898,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6896\/revisions\/6898"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}