{"id":71795,"date":"2017-10-26T14:53:05","date_gmt":"2017-10-26T12:53:05","guid":{"rendered":"http:\/\/tra.org\/demo\/?page_id=71795"},"modified":"2017-12-30T18:17:29","modified_gmt":"2017-12-30T17:17:29","slug":"en-savoir-plus-sur-la-tva-dans-lunion-europeenne","status":"publish","type":"page","link":"https:\/\/tra.org\/fr\/en-savoir-plus-sur-la-tva-dans-lunion-europeenne\/","title":{"rendered":"En Savoir Plus Sur La TVA Dans L\u2019Union Europ\u00e9enne"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_single_image image=&#8221;71614&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][vc_column_text]Dans l\u2019Union europ\u00e9enne, la Taxe sur la Valeur Ajout\u00e9e, ou TVA, est un imp\u00f4t indirect qui s\u2019applique sur la valeur ajout\u00e9e des biens et services. Elle s\u2019applique pratiquement \u00e0 tous les biens et services achet\u00e9s et vendus pour \u00eatre utilis\u00e9s ou consomm\u00e9s dans l\u2019UE. Les biens vendus \u00e0 l\u2019exportation ou les services rendus \u00e0 des clients r\u00e9sidant hors de l\u2019UE ne sont normalement pas soumis \u00e0 la TVA. \u00c0 l\u2019inverse, les importations sont tax\u00e9es de fa\u00e7on \u00e0 ce que le syst\u00e8me reste \u00e9quitable pour les producteurs de l\u2019UE, qui b\u00e9n\u00e9ficient ainsi des m\u00eames conditions de concurrence sur le march\u00e9 europ\u00e9en que les fournisseurs situ\u00e9s hors de l\u2019Union.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_separator color=&#8221;#e5e5e5&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_column_text]<\/p>\n<h2>Frequently asked Questions About Vat<\/h2>\n<p>[\/vc_column_text][vc_toggle title=&#8221;Value Added Tax (overview)&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]<strong>Value Added Tax is:<\/strong><\/p>\n<ul>\n<li>a\u00a0<strong>general tax<\/strong>\u00a0that applies, in principle, to all commercial activities involving the production and distribution of goods and the provision of services.<\/li>\n<li>a\u00a0<strong>consumption tax<\/strong>\u00a0because it is borne ultimately by the final consumer. It is not a charge on businesses.<\/li>\n<li>charged as a percentage of price, which means that the actual tax burden is visible at each stage in the production and distribution chain.<\/li>\n<li>collected\u00a0<strong>fractionally<\/strong>, via a system of partial payments whereby taxable persons (i.e., VAT-registered businesses) deduct from the VAT they have collected, the amount of tax they have paid to other taxable persons on purchases for their business activities. This mechanism ensures that the tax is<strong>neutral<\/strong>\u00a0regardless of how many transactions are involved.<\/li>\n<li>paid\u00a0<strong>to<\/strong>\u00a0the revenue authorities by the seller of the goods, who is the \u201ctaxable person\u201d, but it is actually paid\u00a0<strong>by<\/strong>\u00a0the buyer to the seller as part of the price. It is thus an indirect tax.<\/li>\n<\/ul>\n<p>[\/vc_toggle][vc_toggle title=&#8221;VAT : Overview Of EU Legislation Currently In Force And ELearning Course&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]The essential piece of EU VAT legislation since 1 January 2007 has been Directive\u00a0<a href=\"http:\/\/eur-lex.europa.eu\/Result.do?T1=V3&amp;T2=2006&amp;T3=112&amp;RechType=RECH_consolidated&amp;Submit=Search\" target=\"_blank\" rel=\"noopener\">2006\/112\/EC<\/a>. That \u2018VAT Directive\u2019 is effectively a recast of the Sixth VAT Directive of 1977 as amended over the years. The recast brings together various provisions in a single piece of legislation. It provides a clearer overview of EU VAT legislation currently in force.<\/p>\n<p>As it is usual practice, the Directive contains a correlation table providing the bridge between the provisions of the Sixth VAT Directive and those of the new Directive.<\/p>\n<p>This table features at the end of the Directive. An eLearning course has been developed by the European Commission to help tax officials and others get a good basic knowledge of the VAT Directive. The course is freely available for download from the\u00a0<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/common\/elearning\/vat\/index_en.htm\" target=\"_blank\" rel=\"noopener\">web page<\/a>.[\/vc_toggle][vc_toggle title=&#8221;What Is A Taxable Person And How Is It Charged?&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]For VAT purposes, a taxable person is any individual, partnership, company or whatever which supplies taxable goods and services in the course of business.<\/p>\n<p>However, if the annual turnover of this person is less than a certain limit (the threshold), which differs according to the Member State, the person does not have to charge VAT on their sales.<\/p>\n<p>The VAT due on any sale is a percentage of the sale price but from this the taxable person is entitled to deduct all the tax already paid at the preceding stage. Therefore, double taxation is avoided and tax is paid only on the value added at each stage of production and distribution. In this way, as the final price of the product is equal to the sum of the values added at each preceding stage, the final VAT paid is made up of the sum of the VAT paid at each stage.<\/p>\n<p>Registered VAT traders are given a number and have to show the VAT charged to customers on invoices. In this way, the customer, if he is a registered trader, knows how much he can deduct in turn and the consumer knows how much tax he has paid on the final product. In this way the correct VAT is paid in stages and to a degree the system is self-policing.[\/vc_toggle][vc_toggle title=&#8221;Example of how the system operates&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]A mine sells iron ore to a smelter. The sale is worth \u20ac1 000 and, if the VAT rate is 20%, the mine charges its customers \u20ac1 200. It should pay \u20ac200 to the treasury, but as it has bought \u20ac240 worth of tools in the same accounting period, including \u20ac40 VAT, it is only required to pay \u20ac160 (\u20ac200 less \u20ac40) to the treasury. The treasury also receives the \u20ac40 and now gets \u20ac160 making \u20ac200 \u2013 which is the correct amount of VAT due on the sale of the iron ore.<\/p>\n<ul>\n<li>Supply: \u20ac1 000<\/li>\n<li>VAT on supply: \u20ac200<\/li>\n<li>VAT on purchases: \u20ac40<\/li>\n<li>Net VAT to be paid: \u20ac160<\/li>\n<\/ul>\n<p><strong>Stage 2<\/strong><\/p>\n<p>The smelter has paid \u20ac200 VAT to the mine and, say, another \u20ac20 VAT on other purchases, such as furniture, stationery, etc. So when the smelter sells \u20ac2 000 worth of steel it charges \u20ac2 400 including \u20ac400 VAT. The smelter deducts the \u20ac220 already paid on his inputs and pays \u20ac180 to the treasury. The treasury receives this \u20ac180 from the smelter plus \u20ac160 from the mine, plus \u20ac40 paid by the supplier of tools to the mine, plus \u20ac20 paid by the furniture\/stationary supplier to the smelter.<\/p>\n<ul>\n<li>Supply: \u20ac2 000<\/li>\n<li>VAT on supply: \u20ac400<\/li>\n<li>VAT on purchases: \u20ac220<\/li>\n<li>Net VAT to be paid: \u20ac180<\/li>\n<\/ul>\n<p>\u20ac180 (paid by the smelter) + \u20ac160 (paid by the mine) + \u20ac40 (paid by the supplier to the mine) + \u20ac20 (paid by the supplier to the smelter) = \u20ac400 or the correct amount of VAT on a sale worth \u20ac2 000.[\/vc_toggle][vc_toggle title=&#8221;How do the Member States apply VAT?&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]The detailed application of VAT varies according to the administrative customs and practices of\u00a0<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/common\/links\/tax\/index_en.htm\" target=\"_blank\" rel=\"noopener\">each Member State<\/a>\u00a0within the framework set out by Community legislation.2 000.[\/vc_toggle][vc_toggle title=&#8221;Why do all Member States use VAT?&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]At the time when the European Community was created, the original six Member States were using different forms of indirect taxation, most of which were\u00a0<em>cascade<\/em>taxes. These were\u00a0<em>multi-stage<\/em>\u00a0taxes which were each levied on the actual value of output at each stage of the productive process, making it impossible to determine the real amount of tax actually included in the final price of a particular product. As a consequence, there was always a risk that Member States would deliberately or accidentally subsidise their exports by overestimating the taxes refundable on exportation.<\/p>\n<p>It was evident that\u00a0<strong>if there was ever going to be an efficient, single market in Europe, a neutral and transparent turnover tax system was required<\/strong>\u00a0which ensured tax neutrality and allowed the exact amount of tax to be rebated at the point of export. As explained in VAT on imports and exports, VAT allows for the certainty that exports there are completely and transparently tax-free.[\/vc_toggle][vc_toggle title=&#8221;VAT coverage and VAT rates&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]Given that EU law only requires that the standard VAT rate must be at least 15% and the reduced rate at least 5% (only for supplies of goods and services referred to in an exhaustive list), actual rates applied vary between Member States and between certain types of products. In addition, certain Member States have retained separate rules in specific areas.<\/p>\n<p>The most reliable source of information on current VAT rates for a specified product in a particular Member State is that\u00a0<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/common\/links\/tax\/index_en.htm\" target=\"_blank\" rel=\"noopener\">country\u2019s VAT authority<\/a>. Nevertheless, it is possible to get an overview of the different rates applied, from the VAT rates in the European Union\u00a0<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/taxation\/vat\/how_vat_works\/rates\/index_en.htm\" target=\"_blank\" rel=\"noopener\">information document<\/a>.[\/vc_toggle][vc_toggle title=&#8221;VAT on imports and exports&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]For the purpose of exports between the Community and non-member countries, no VAT is charged on the transaction and the VAT already paid on the inputs of the good for export is deducted \u2013 this is an exemption with the right to deduct the input VAT, sometimes called \u2018zero-rating\u2019. There is thus no residual VAT contained in the export price.<\/p>\n<p>However, as far as imports are concerned, VAT must be paid at the moment the goods are imported so they are immediately placed on the same footing as equivalent goods produced in the Community. Taxable people registered for VAT will be allowed to deduct this VAT in their next VAT return. Taxable people not registered for VAT will be allowed to recover this VAT with another process through the Directive 86\/560\/CEE (13th Directive).<\/p>\n<p>A study provides\u00a0<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/import-vat-collection-rules_en.pdf\" target=\"_blank\" rel=\"noopener\">detailed information (980 Kb)<\/a>\u00a0(in English only) on the import VAT payment rules in different Member States.<\/p>\n<p><a href=\"http:\/\/ec.europa.eu\/taxation_customs\/taxation\/vat\/how_vat_works\/rates\/index_en.htm\" target=\"_blank\" rel=\"noopener\">formation document<\/a>.[\/vc_toggle][vc_toggle title=&#8221;VAT on goods moving between Member States&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]No frontier controls exist between Member States and therefore VAT on goods traded between EU Member States is not collected at the internal frontier between tax jurisdictions.<\/p>\n<p>Goods supplied between taxable persons (or VAT registered traders) are exempted with a right to deduct the input VAT (zero-rated) on despatch if they are sent to another Member State to a person who can give his VAT number in another Member State. This is known as an \u201cintra-Community supply\u201d. The VAT number can be checked using the\u00a0<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/vies\/vieshome.do?selectedLanguage=en\">VAT Information Exchange System (VIES)<\/a>.<\/p>\n<p>The VAT due on the transaction is payable on acquisition of the goods by the taxable customer in the Member State where the goods arrive. This is known as \u201cintra-Community acquisition\u201d. The customer accounts for any VAT due in his normal VAT return at the rate in force in the country of destination.[\/vc_toggle][vc_toggle title=&#8221;VAT on services&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]From 1 January 2010, the new rules on the\u00a0<a href=\"http:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2008:044:0011:0022:EN:PDF\" target=\"_blank\" rel=\"noopener\">place of supply of services\u00a0<\/a>will mean that business-to-business supplies of services will be taxed where the customer is situated, rather than where the supplier is located. For business-to-consumer supplies of services, the place of taxation will continue to be where the supplier is established.<\/p>\n<p>However, in certain circumstances, the general rules for supplies both to businesses and to consumers will not be applicable and specific rules will apply to reflect the principle of taxation at the place of consumption. These exceptions concern services such as restaurant and catering services, the hiring of means of transport, cultural, sporting, scientific and educational services, and telecommunications, broadcasting and electronic services supplied to consumers. For further information see the Directive 2008\/8\/EC.10[\/vc_toggle][vc_toggle title=&#8221;The history of VAT in Europe&#8221; style=&#8221;round_outline&#8221; color=&#8221;orange&#8221;]On 11 April 1967, the first two VAT Directives were adopted, establishing a general, multi-stage but non-cumulative turnover tax to replace all other turnover taxes in the Member States. However, the first two VAT Directives laid down only the general structures of the system and left it to the Member States to determine the coverage of VAT and the rate structure. It was not until 17 May 1977 that the Sixth VAT Directive was adopted which established a uniform VAT coverage.<\/p>\n<p>On 1 January 2007, the Sixth Directive was replaced by the\u00a0<a href=\"http:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:en:PDF\" target=\"_blank\" rel=\"noopener\">VAT Directive<\/a>\u00a0(Directive n\u00ba 2006\/112\/EC). It brings together the various provisions into one piece of legislation, and so gives a clearer overview of EU VAT legislation currently in force. The VAT Directive guarantees that the VAT contributed by each of the Member States to the Community\u2019s own resources can be calculated. It still, however, allows Member States many possible exceptions and derogations from the standard VAT coverage. Moreover, it does not set out the rates of VAT to be applied in Member States, only a minimum rate of 15% fixed until 31 December 2010. This means that VAT rates differ widely. Currently, Member States apply a standard rate of between 15% and 25%. They may also apply 1 or 2 reduced rates of at least 5%. There are a number of temporary derogations, e.g. zero rates in the United Kingdom and Ireland. The VAT coverage also still differs from one Member State to another.<\/p>\n<h2>VAT And The Single Market \u2013 1993 To Now<\/h2>\n<p>The realisation of the single market in 1993 resulted in the abolition of controls at fiscal frontiers. To achieve this, the Commission proposed moving from the pre-1993 \u201cdestination based\u201d system, where VAT is effectively charged at the rate of VAT applicable where the buyer is established, to an \u201corigin based\u201d system, with VAT being charged at the rate in force where the supplier is established. This would have effectively abolished fiscal frontiers within the EU.<\/p>\n<p>This was, however, not acceptable to Member States as rates of VAT were too different and there was no adequate mechanism to redistribute VAT receipts to mirror actual consumption.<\/p>\n<p>Therefore, until the conditions were right the Community adopted the\u00a0<strong>Transitional VAT System<\/strong>\u00a0which maintains different fiscal systems but without frontier controls. The intention is still eventually to have a common system of VAT where VAT is charged by the seller of goods \u2013 an\u00a0<strong>origin\u00a0<\/strong>based VAT system. The transitional system is an origin based system for sales to private persons who can go and buy (tax paid) anywhere they like in the Union and take the goods home without having to pay VAT again. There are some exceptions to this general rule however (e.g. the purchase of new means of transport and distance selling). For transactions between taxable persons it is still a\u00a0<strong>destination<\/strong>\u00a0based VAT system.<\/p>\n<p>The information above is from the EU-website:<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/taxation\/vat\/how_vat_works\/\" target=\"_blank\" rel=\"noopener\">http:\/\/ec.europa.eu\/taxation_customs\/taxation\/vat\/how_vat_works\/<\/a>[\/vc_toggle][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_single_image image=&#8221;71614&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][vc_column_text]Dans l\u2019Union europ\u00e9enne, la Taxe sur la Valeur Ajout\u00e9e, ou TVA, est un imp\u00f4t indirect qui s\u2019applique sur la valeur ajout\u00e9e des biens et services. Elle s\u2019applique pratiquement \u00e0 tous les biens et services achet\u00e9s et vendus pour \u00eatre utilis\u00e9s ou consomm\u00e9s dans l\u2019UE. Les biens vendus \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-71795","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>En Savoir Plus Sur La TVA Dans L\u2019Union Europ\u00e9enne - TRA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tra.org\/fr\/en-savoir-plus-sur-la-tva-dans-lunion-europeenne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"En Savoir Plus Sur La TVA Dans L\u2019Union Europ\u00e9enne - TRA\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_single_image image=&#8221;71614&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][vc_column_text]Dans l\u2019Union europ\u00e9enne, la Taxe sur la Valeur Ajout\u00e9e, ou TVA, est un imp\u00f4t indirect qui s\u2019applique sur la valeur ajout\u00e9e des biens et services. 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