Le 17 juillet 2023, le minist\u00e8re allemand des Finances a publi\u00e9 son premier projet de loi sur les opportunit\u00e9s de croissance, qui vise \u00e0 renforcer la comp\u00e9titivit\u00e9 et \u00e0 soutenir les opportunit\u00e9s de croissance \u00e9conomique pour les entreprises allemandes. Les diff\u00e9rents changements propos\u00e9s \u00e0 la l\u00e9gislation actuelle, qui couvrent un large \u00e9ventail de domaines, comprennent les points suivants relatifs \u00e0 la TVA :<\/p>\n\n\n\n
Le seuil de la comptabilit\u00e9 de caisse passerait de 600 000 euros \u00e0 800 000 euros, \u00e0 compter du 1er janvier 2024.
Le seuil de d\u00e9p\u00f4t d'une d\u00e9claration annuelle de TVA passerait de 1000 EUR de TVA collect\u00e9e \u00e0 2000 EUR par an, dans le but de r\u00e9duire le nombre d'entreprises d\u00e9posant des d\u00e9clarations trimestrielles de TVA. Cette mesure serait \u00e9galement effective \u00e0 partir du 1er janvier 2024.
Le projet comprend \u00e9galement l'introduction dans la l\u00e9gislation allemande sur la TVA de la facturation \u00e9lectronique B2B obligatoire pour la vente nationale de biens et de services. L'Allemagne attend actuellement l'approbation finale de la Commission europ\u00e9enne pour \u00eatre autoris\u00e9e \u00e0 l'introduire, avec une date r\u00e9vis\u00e9e de janvier 2026 (un an plus tard que pr\u00e9vu \u00e0 l'origine).<\/p>","protected":false},"excerpt":{"rendered":"
On 17th July 2023, the German Ministry of Finance released its first draft of the so-called \u201cGrowth Opportunities Act\u201d, aimed at strengthening competiveness and supporting economic growth […]<\/p>\n","protected":false},"author":239137923,"featured_media":6934,"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":[1387,1389],"tags":[1391],"class_list":["post-6933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","category-vida","tag-vida-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-German-Ministry_Blog_Posts_1140x300px.png","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1NP","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6933","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\/239137923"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6933"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6933\/revisions"}],"predecessor-version":[{"id":6936,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6933\/revisions\/6936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6934"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}