{"id":9769,"date":"2025-02-10T11:10:34","date_gmt":"2025-02-10T11:10:34","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=9769"},"modified":"2025-02-14T09:29:11","modified_gmt":"2025-02-14T09:29:11","slug":"accord-du-gouvernement-federal-de-la-belgique-sur-la-tva","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/belgium-federal-government-agreement-on-vat-topics\/","title":{"rendered":"Belgique - Accord du gouvernement f\u00e9d\u00e9ral sur la TVA"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Le 31 janvier 2025, un accord a \u00e9t\u00e9 conclu avec le gouvernement f\u00e9d\u00e9ral, qui porte notamment sur les points suivants<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Rapports en temps quasi r\u00e9el :<br>\u00c0 partir de 2028, la Belgique pr\u00e9voit de mettre en \u0153uvre une d\u00e9claration en temps quasi r\u00e9el entre les assujettis \u00e0 la TVA et les transactions pour lesquelles une caisse enregistreuse est utilis\u00e9e. Avec l'introduction de la d\u00e9claration en temps quasi r\u00e9el et de la facturation \u00e9lectronique, qui devrait entrer en vigueur le 1er janvier 2026, les caisses enregistreuses, les paiements et les syst\u00e8mes de facturation seront connect\u00e9s \u00e0 l'administration fiscale et les donn\u00e9es seront transmises automatiquement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Simplification des registres de TVA et du livre des recettes journali\u00e8res<br>Avec l'introduction de la facturation \u00e9lectronique et des rapports en temps quasi r\u00e9el. Le gouvernement envisage de simplifier ou d'abandonner la cr\u00e9ation de livres de re\u00e7us quotidiens et d'autres registres de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Changements de taux de TVA :<br>Pour faire face aux changements climatiques, le gouvernement souhaite modifier les taux de TVA :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux de TVA sur les pompes \u00e0 chaleur sera ramen\u00e9 de 21 % \u00e0 6 %,<br>- Le taux de TVA sur le charbon passera \u00e0 21 %,<br>- La TVA sur l'installation d'une chaudi\u00e8re utilisant des combustibles fossiles passera de 6 % \u00e0 21 % (en cas de r\u00e9novation de logements de plus de 10 ans).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Modernisation de la politique de sanction en mati\u00e8re de TVA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est pr\u00e9vu que la politique de sanction en mati\u00e8re de TVA adopte une approche moderne qui tienne compte des circonstances att\u00e9nuantes, telles qu'un examen visant \u00e0 d\u00e9terminer si le Tr\u00e9sor belge a subi une perte financi\u00e8re \u00e0 la suite de l'infraction commise par le contribuable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5. Il est pr\u00e9vu de r\u00e9duire la taxe sur les emballages pour les produits qui sont nettement plus chers en Belgique que dans les pays voisins. Cette mesure vise \u00e0 d\u00e9courager les achats transfrontaliers.<\/p>","protected":false},"excerpt":{"rendered":"<p>On 31 January 2025, a Federal government agreement was reached, which among other topics include: 1. Near real time reporting:From 2028, Belgium plans to implement a near [&hellip;]<\/p>\n","protected":false},"author":239137924,"featured_media":9775,"comment_status":"closed","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":[1387],"tags":[1417],"class_list":["post-9769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-belgium-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2025\/02\/belgium070225_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-2xz","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9769","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\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=9769"}],"version-history":[{"count":7,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9769\/revisions"}],"predecessor-version":[{"id":9850,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/9769\/revisions\/9850"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/9775"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=9769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=9769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=9769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}