\u00c0 partir du 1er janvier 2025, les \u00e9v\u00e9nements virtuels en direct seront imposables dans la juridiction o\u00f9 les participants sont \u00e9tablis, ce qui aligne le traitement de la TVA sur celui des services num\u00e9riques.<\/p>\r\n\r\n\r\n\r\n
Situation actuelle<\/strong><\/p>\r\n\r\n\r\n\r\n Due to the digitalisation of the economy, accelerated by the pandemic, many events are now more of a hybrid nature i.e. the event takes place both physically and virtually.\u00a0 Under the current rules, this brought a lot of uncertainty and complexity as to where to tax these events. Whilst the current rules for admission on an onsite event are subject to VAT in the Member State in which the event takes place, the rules in regards the place of supply to a virtual event are less clear.<\/p>\r\n\r\n\r\n\r\n Cette nouvelle l\u00e9gislation vise \u00e0 rem\u00e9dier au manque de clart\u00e9 actuel.<\/p>\r\n\r\n\r\n\r\n Nouvelles r\u00e8gles relatives au lieu de prestation des services pour les manifestations virtuelles \u00e0 partir du 1st<\/sup> Janvier 2025<\/strong><\/p>\r\n\r\n\r\n\r\n When the participants are B2B customers, the place of supply will be where the customer is established. As such, the supplier will not be obliged to charge VAT to its business customer when both are established in different Member States; the customer should account for VAT under the reverse charge. \u00a0Local VAT will be due if the supplier and customer are established in the same EU Member State.<\/p>\r\n\r\n\r\n\r\n Lorsque les participants sont des clients B2C, le lieu de prestation sera le lieu d'\u00e9tablissement de la personne non assujettie. Cela signifie que le fournisseur est tenu de facturer la TVA applicable dans l'\u00c9tat membre d'\u00e9tablissement du client, avec la possibilit\u00e9 de d\u00e9clarer cette TVA via la d\u00e9claration de guichet unique (\"OSS\"), plut\u00f4t que de s'enregistrer \u00e0 la TVA dans toute l'UE et de la d\u00e9clarer via des d\u00e9clarations de TVA locales.<\/p>\r\n\r\n\r\n\r\n Les \u00c9tats membres ont jusqu'au 1st<\/sup> janvier 2025 pour mettre en \u0153uvre ce changement, et nombre d'entre eux l'ont d\u00e9j\u00e0 fait.<\/p>\r\n\r\n\r\n\r\n Nouveau taux r\u00e9duit de TVA<\/strong><\/p>\r\n\r\n\r\n\r\n La l\u00e9gislation actualis\u00e9e permettra \u00e9galement aux \u00c9tats membres d'appliquer un taux de TVA r\u00e9duit \u00e0 l'entr\u00e9e d'un \u00e9v\u00e9nement virtuel lorsqu'il est diffus\u00e9 en direct.<\/p>\r\n\r\n\r\n\r\n Impact pour les entreprises qui organisent des \u00e9v\u00e9nements en ligne<\/strong><\/p>\r\n\r\n\r\n\r\n Les entreprises qui organisent ce type d'\u00e9v\u00e9nement doivent \u00e9valuer les cons\u00e9quences de ce changement sur la TVA et faire la distinction entre les participants B2B et B2C, afin d'appliquer le traitement correct de la TVA.<\/p>\r\n\r\n\r\n\r\n Pour les \u00e9v\u00e9nements physiques, le lieu d'imposition sera toujours celui o\u00f9 l'\u00e9v\u00e9nement a lieu, tandis que pour l'\u00e9l\u00e9ment virtuel, les nouvelles r\u00e8gles de TVA d\u00e9crites ci-dessus s'appliqueront. Dans le cas d'un \u00e9v\u00e9nement hybride, les deux \u00e9l\u00e9ments doivent \u00eatre pris en consid\u00e9ration.<\/p>\r\n\r\n\r\n\r\n En outre, les entreprises devront v\u00e9rifier si un taux de TVA r\u00e9duit s'applique \u00e0 l'entr\u00e9e, si l'\u00e9v\u00e9nement est soumis au m\u00eame taux que s'il s'agissait d'un \u00e9v\u00e9nement physique.<\/p>\r\n\r\n\r\n\r\n Si vous avez des questions sur l'impact des changements susmentionn\u00e9s sur votre entreprise, n'h\u00e9sitez pas \u00e0 nous contacter.<\/p>","protected":false},"excerpt":{"rendered":" From 1st January 2025, live virtual events will be taxable in the jurisdiction where the participants are established, bringing the VAT treatment in line with digital services. […]<\/p>\n","protected":false},"author":239137932,"featured_media":9502,"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_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_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":[1442],"class_list":["post-9500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-europe-vat-update","tag-global-vat-update"],"jetpack_publicize_connections":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-2te","jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/11\/virtual_event_1140x360.jpg","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9500","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\/239137932"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=9500"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9500\/revisions"}],"predecessor-version":[{"id":14942,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9500\/revisions\/14942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/9502"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=9500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=9500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=9500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}