{"id":4092,"date":"2016-11-29T17:56:29","date_gmt":"2016-11-29T17:56:29","guid":{"rendered":"https:\/\/www.euro-accounting.com\/?p=4092&#038;lang=fr"},"modified":"2026-04-22T08:35:24","modified_gmt":"2026-04-22T08:35:24","slug":"la-tva-au-ru","status":"publish","type":"post","link":"https:\/\/euro-accounting.phpbox.xyz\/fr\/la-tva-au-ru\/","title":{"rendered":"LA TVA AU RU"},"content":{"rendered":"<p><strong>Au Royaume-Uni, il existe trois taux de TVA\u00a0:<\/strong><\/p>\n<p>&#8211; Le taux standard est de 20 % qui s\u2019applique \u00e0 la quasi-totalit\u00e9 des transactions ;<\/p>\n<p>&#8211; Le taux r\u00e9duit de 5 % pour l\u2019\u00e9lectricit\u00e9 et gaz etc ;<\/p>\n<p>&#8211; Le taux de 0 %, applicable aux v\u00eatements et chaussures d\u2019enfants et au transport public \u00e0 titre d\u2019exemple.<\/p>\n<p>Son paiement doit toujours \u00eatre r\u00e9alis\u00e9 \u00e0 HM Revenue and Customs (HMRC) tous les 3 mois.<\/p>\n<p>Pour les soci\u00e9t\u00e9s qui viennent juste de s\u2019enregistrer pour la TVA, il leur est possible, de r\u00e9cup\u00e9rer la TVA sur les achats de bien r\u00e9alis\u00e9s depuis plus de 4 ans en arri\u00e8re si elles poss\u00e8dent toujours les biens. Pour les prestations de service, on peut remonter \u00e0 6 mois en arri\u00e8re.<\/p>\n<p>Il existe toutefois certaines facilit\u00e9s comme le<strong> \u201ccash accounting basis\u201d<\/strong> i.e. vous ne d\u00e9clarez la TVA que lorsque vous avez encaiss\u00e9 l\u2019argent ou pay\u00e9 vos fournisseurs,<strong> \u201cle flat rate basis\u201d<\/strong> i.e. un taux fixe sur les ventes uniquement, <span dir=\"RTL\" lang=\"AR-YE\"><strong>\u201c<\/strong><\/span><strong>annual accounting<span dir=\"RTL\" lang=\"AR-YE\">\u00a0<\/span>basis\u201d<\/strong> i.e. d\u00e9claration de TVA une fois par an seulement etc.<\/p>\n<p>L\u2019obligation de s\u2019immatriculer pour la TVA est obligatoire si votre chiffre d\u2019affaire sur 12 mois est sup\u00e9rieur \u00e0 82 000\u00a3. En de\u00e7\u00e0 de ce seuil, il peut \u00eatre int\u00e9ressant de se d\u00e9clarer pour r\u00e9cup\u00e9rer la TVA ou pour indiquer que l\u2019on n\u2019est pas une \u201cpetite entreprise\u201d.<\/p>\n<p>Dans le cas d\u2019un enregistrement obligatoire, vous avez 30 jours apr\u00e8s le d\u00e9passement du seuil pour vous enregistrer. Il n\u2019y a pas de seuil si vous ou votre business n\u2019\u00eates pas bas\u00e9 au RU. Vous devez vous enregistrer d\u00e8s que vous vendez des biens ou services au RU.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>http:\/\/www.ici-londres.com\/londres-pratique\/49~la-tva-au-ru<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au Royaume-Uni, il existe trois taux de TVA\u00a0: &#8211; Le taux standard est de 20 % qui s\u2019applique \u00e0 la quasi-totalit\u00e9 des transactions ; &#8211; Le taux r\u00e9duit de 5 % pour l\u2019\u00e9lectricit\u00e9 et gaz etc ; &#8211; Le taux de 0 %, applicable aux v\u00eatements et chaussures d\u2019enfants et au transport public \u00e0 titre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4449,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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