Le 25 juillet 2023, la d\u00e9cision d'ex\u00e9cution du Conseil (UE) 2023\/1551 a \u00e9t\u00e9 publi\u00e9e, autorisant l'Allemagne \u00e0 introduire une mesure sp\u00e9ciale d\u00e9rogatoire aux articles 218 et 232 de la directive 2006\/112\/CE relative au syst\u00e8me commun de taxe sur la valeur ajout\u00e9e.<\/p>\r\n\r\n\r\n\r\n
Cette mesure aura un impact sur les entreprises allemandes \u00e9tablies qui \u00e9mettent des factures pour les ventes interentreprises de biens et de services (les factures papier resteront toutefois autoris\u00e9es pour les livraisons intracommunautaires de biens).<\/p>\r\n\r\n\r\n\r\n
La d\u00e9rogation sera accord\u00e9e pour une p\u00e9riode limit\u00e9e, \u00e0 compter du 1er janvier 2025, et sera valable soit jusqu'au 31 d\u00e9cembre 2027, soit \u00e0 compter de la date \u00e0 laquelle les \u00c9tats membres seront tenus d'adopter toutes les dispositions nationales requises en conformit\u00e9 avec la ViDA, la date la plus proche \u00e9tant retenue.<\/p>\r\n\r\n\r\n\r\n
Le d\u00e9lai d'un an propos\u00e9 (ce qui signifie que la d\u00e9rogation entrerait en vigueur le 1er janvier 2026) n'a pas \u00e9t\u00e9 mentionn\u00e9 dans la d\u00e9cision.<\/p>\r\n\r\n\r\n\r\n
Si l'Allemagne souhaite prolonger la p\u00e9riode de d\u00e9rogation, elle devra produire un rapport d\u00e9taillant la mani\u00e8re dont ces mesures ont contribu\u00e9 \u00e0 lutter contre la fraude et \u00e0 simplifier la perception des imp\u00f4ts.<\/p>\r\n\r\n\r\n\r\n
Une fois la facturation \u00e9lectronique mise en place, l'Allemagne devrait \u00e9tendre cette mesure \u00e0 un syst\u00e8me de d\u00e9claration. Afin d'\u00e9viter la duplication des co\u00fbts et les efforts inutiles, l'Allemagne tiendra compte de la proposition relative \u00e0 la TVA \u00e0 l'\u00e8re num\u00e9rique lors de la conception de son syst\u00e8me national de d\u00e9claration, en l'alignant sur les exigences attendues de la ViDA.<\/p>","protected":false},"excerpt":{"rendered":"
On 25th July 2023, Council Implementing Decision (EU) 2023\/1551 was issued, which authorises Germany to introduce a special measure derogating from Articles 218 and 232 of Directive […]<\/p>\n","protected":false},"author":239137925,"featured_media":6930,"comment_status":"closed","ping_status":"closed","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":[1389],"tags":[1391],"class_list":["post-6929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vida","tag-vida-update"],"jetpack_publicize_connections":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1NL","jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-Germany-B2B-E-invoicing-V2_Blog_Posts_1140x300px.png","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6929","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=6929"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6929\/revisions"}],"predecessor-version":[{"id":6932,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6929\/revisions\/6932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6930"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}