{"id":6984,"date":"2023-06-09T16:32:00","date_gmt":"2023-06-09T15:32:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6984"},"modified":"2024-07-15T16:34:14","modified_gmt":"2024-07-15T15:34:14","slug":"royaume-uni-et-isle-de-man-modification-des-taux-dinteret-appliques-aux-paiements-tardifs-et-aux-trop-percus-de-tva","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/united-kingdom-and-isle-of-man-change-to-interest-rates-applied-to-late-vat-payments-and-overpayments\/","title":{"rendered":"Royaume-Uni et \u00eele de Man - Modification des taux d'int\u00e9r\u00eat appliqu\u00e9s aux paiements tardifs et aux paiements exc\u00e9dentaires de TVA."},"content":{"rendered":"<p class=\"wp-block-paragraph\">Au Royaume-Uni, le HMRC facture des int\u00e9r\u00eats de retard \u00e0 partir du premier jour o\u00f9 le paiement de la TVA est d\u00fb jusqu'au jour o\u00f9 il est pay\u00e9 en totalit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les int\u00e9r\u00eats sont calcul\u00e9s sur la base du taux de base de la Banque d'Angleterre major\u00e9 de 2,5%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suite \u00e0 l'augmentation du taux de base de la Banque d'Angleterre de 4,25% \u00e0 4,5%, HMRC imposera 7% d'int\u00e9r\u00eats aux paiements en retard \u00e0 partir du 31 mai 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les int\u00e9r\u00eats sur les remboursements sont fix\u00e9s au taux de base de la Banque d'Angleterre moins 1%. Par cons\u00e9quent, \u00e0 compter du 31 mai 2023, des int\u00e9r\u00eats de 3,5% s'appliqueront \u00e0 tout paiement exc\u00e9dentaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les taux d'int\u00e9r\u00eat susmentionn\u00e9s s'appliquent \u00e9galement \u00e0 l'\u00eele de Man, \u00e9tant donn\u00e9 que celle-ci a conclu un accord avec le Royaume-Uni pour que la gestion et l'administration de la TVA et d'autres imp\u00f4ts indirects soient align\u00e9es sur celles du Royaume-Uni.<\/p>","protected":false},"excerpt":{"rendered":"<p>In the UK, HMRC charge late payment interest from the first day that the VAT payment is due until the day it is paid in full. Interest [&hellip;]<\/p>\n","protected":false},"author":239137926,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_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},"categories":[1403],"tags":[],"class_list":["post-6984","post","type-post","status-publish","format-standard","hentry","category-global-vat-updates"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1OE","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6984","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\/239137926"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6984"}],"version-history":[{"count":1,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6984\/revisions"}],"predecessor-version":[{"id":6985,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6984\/revisions\/6985"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}