{"id":72191,"date":"2018-01-03T11:54:24","date_gmt":"2018-01-03T10:54:24","guid":{"rendered":"http:\/\/tra.org\/?page_id=72191"},"modified":"2018-10-04T10:16:56","modified_gmt":"2018-10-04T08:16:56","slug":"le-mini-guichet-unique-moss","status":"publish","type":"page","link":"https:\/\/tra.org\/fr\/services-tva\/le-mini-guichet-unique-moss\/","title":{"rendered":"Le Mini-Guichet Unique (MOSS)"},"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_raw_html]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221; css=&#8221;.vc_custom_1445094705330{margin-bottom: 0px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1444994576899{margin-bottom: 35px !important;}&#8221;][vc_column_text]<\/p>\n<h3>Le Mini-Guichet Unique (MOSS): la TVA sur les fournitures BTE fournies aux consommateurs priv\u00e9s est exigible dans l\u2019\u00c9tat o\u00f9 le consommateur est situ\u00e9. Les fournisseurs peuvent s\u2019enregistrer au MOSS afin d\u2019\u00eatre conformes.<\/h3>\n<p>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1444994585214{margin-bottom: 35px !important;}&#8221;][vc_single_image image=&#8221;71576&#8243; img_size=&#8221;full&#8221; add_caption=&#8221;yes&#8221; style=&#8221;vc_box_shadow_border&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221; css=&#8221;.vc_custom_1444505165647{margin-bottom: 0px !important;padding-top: 10px !important;}&#8221;][vc_column][vc_separator color=&#8221;#e2e2e2&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221; css=&#8221;.vc_custom_1444505260886{margin-top: 15px !important;}&#8221;][vc_column][vc_tta_accordion style=&#8221;outline&#8221; color=&#8221;orange&#8221; spacing=&#8221;5&#8243; gap=&#8221;5&#8243; c_icon=&#8221;&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section i_icon_fontawesome=&#8221;fa fa-question-circle-o&#8221; add_icon=&#8221;true&#8221; title=&#8221;<b>Comment pouvons-nous vous aider?<\/b>&#8221; tab_id=&#8221;MOSS&#8221;][vc_column_text]La TVA sur les services de t\u00e9l\u00e9communication, de radiodiffusion, de t\u00e9l\u00e9vision et les services \u00e9lectroniques fournis \u00e0 des particuliers est due dans le pays de ces derniers.<\/p>\n<p>De ce fait, deux options sont offertes aux prestataires pour d\u00e9clarer et reverser la TVA due dans chaque pays de l\u2019UE o\u00f9 ils fournissent ces services, soit par l\u2019immatriculation \u00e0 la TVA dans chaque \u00e9tat membre, ce qui s\u2019av\u00e8re co\u00fbteux en terme de frais d\u2019immatriculation et d\u2019obligations d\u00e9claratives, soit en s\u2019inscrivant\u00a0 au Mini-Guichet Unique\u00a0 ( MOSS) via le portail \u00e9lectronique mis \u00e0 disposition dans l\u2019Etat Membre d\u2019 Identification.<\/p>\n<p>Le Mini-Guichet Unique est ouvert aux assujettis europ\u00e9ens et non europ\u00e9ens selon deux r\u00e9gimes diff\u00e9rents: le R\u00e9gime UE pour les assujettis ayant soit leur si\u00e8ge ou un \u00e9tablissement stable, ou les deux,\u00a0 dans l\u2019UE,\u00a0 et le R\u00e9gime non-UE pour les assujettis n\u2019ayant ni leur si\u00e8ge ni un \u00e9tablissement stable dans l\u2019UE. Dans le cas du R\u00e9gime UE, l\u2019Etat Membre d\u2019Identification est le pays membre dans lequel l\u2019assujetti a \u00e9tabli son activit\u00e9 \u00e9conomique ou dans lequel il poss\u00e8de un \u00e9tablissement stable. Dans le cas o\u00f9 des \u00e9tablissements stables existent dans plusieurs \u00e9tats membres, l\u2019assujetti peut choisir lequel sera l\u2019Etat Membre d\u2019Identification. Dans le cas du r\u00e9gime non-UE, l\u2019assujetti est libre de choisir son Etat Membre d\u2019Identification.<\/p>\n<p>L\u2019inscription au Mini-guichet unique simplifie consid\u00e9rablement le traitement des obligations d\u00e9claratives car ce syst\u00e8me permet aux assujettis de d\u00e9clarer, trimestriellement, la TVA collect\u00e9e sur ces prestations de services rendues dans l\u2019ensemble des pays de l\u2019UE, au taux applicable dans chaque pays. Il permet \u00e9galement de r\u00e9gler en une seule fois le montant total deTVA due. L\u2019etat dans lequel la TVA est pay\u00e9e transf\u00e8re ensuite la TVA due aux autres \u00e9tats membres concern\u00e9s.<\/p>\n<p>Le Mini-guichet unique ne peut \u00eatre utilis\u00e9 lorsque les prestations de t\u00e9l\u00e9communication, radiodiffusion, de t\u00e9l\u00e9vision et les services \u00e9lectroniques sont factur\u00e9es \u00e0 des soci\u00e9t\u00e9s.[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221; css=&#8221;.vc_custom_1444505165647{margin-bottom: 0px !important;padding-top: 10px !important;}&#8221;][vc_column][vc_separator color=&#8221;#e2e2e2&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][vc_cta h2=&#8221;TRA peut s\u2019occuper de l\u2019inscription au mini-guichet unique et des d\u00e9clarations dans tous les pays de l\u2019UE o\u00f9 elle a des membres.&#8221; txt_align=&#8221;center&#8221; add_button=&#8221;bottom&#8221; btn_title=&#8221;Contactez-Nous&#8221; btn_style=&#8221;outline&#8221; btn_color=&#8221;warning&#8221; btn_size=&#8221;lg&#8221; btn_align=&#8221;center&#8221; btn_i_icon_fontawesome=&#8221;fa fa-pencil&#8221; btn_add_icon=&#8221;true&#8221; btn_link=&#8221;url:http%3A%2F%2Ftra.org%2Ffr%2Fcontactez-nous%2F|||&#8221;]Pour obtenir gratuitement un devis cliquez sur le bouton ci-dessous, un expert vous r\u00e9pondra au plus vite.[\/vc_cta][\/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_raw_html]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[\/vc_raw_html][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221; css=&#8221;.vc_custom_1445094705330{margin-bottom: 0px !important;}&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1444994576899{margin-bottom: 35px !important;}&#8221;][vc_column_text] Le Mini-Guichet Unique (MOSS): la TVA sur les fournitures BTE fournies aux consommateurs priv\u00e9s est exigible dans l\u2019\u00c9tat o\u00f9 le consommateur est situ\u00e9. Les fournisseurs peuvent s\u2019enregistrer au MOSS afin d\u2019\u00eatre conformes. 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