{"id":4315,"date":"2019-01-03T23:56:34","date_gmt":"2019-01-03T23:56:34","guid":{"rendered":"https:\/\/www.euro-accounting.com\/?p=4315"},"modified":"2026-04-22T08:27:36","modified_gmt":"2026-04-22T08:27:36","slug":"tva-royaume-uni","status":"publish","type":"post","link":"https:\/\/euro-accounting.phpbox.xyz\/fr\/tva-royaume-uni\/","title":{"rendered":"La TVA au Royaume-Uni"},"content":{"rendered":"
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Bien que la TVA soit<\/span><\/span>\u00a0une taxe commune \u00e0 tous les<\/span><\/span>\u00a0pays membres de la Communaut\u00e9 E<\/span><\/span>urop\u00e9enne, chaque Etat\u00a0<\/span><\/span>membre dispose d\u2019un certain degr\u00e9 de libert\u00e9 dans sa fa\u00e7on d\u2019administrer la taxe<\/span><\/span>.<\/span><\/span><\/p>\n

Au Royaume-Uni, il existe trois taux de TVA :<\/p>\n

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  • Le\u00a0taux\u00a0standard est de\u00a020 % qui s\u2019applique \u00e0 la\u00a0quasi-totalit\u00e9 des transactions\u00a0;<\/li>\n
  • Le taux r\u00e9duit de 5 % pour l\u2019\u00e9lectricit\u00e9 et\u00a0gaz\u00a0etc\u00a0;<\/li>\n
  • Le taux de 0 %, applicable aux\u00a0v\u00eatements et chaussures d\u2019enfants et au transport public\u00a0\u00e0\u00a0titre d\u2019exemple.<\/li>\n<\/ul>\n

    Son paiement\u00a0doit toujours \u00eatre r\u00e9alis\u00e9 \u00e0\u00a0HM Revenue and Customs (HMRC)\u00a0normalement\u00a0tous les 3 mois.<\/p>\n

    Pour les\u00a0soci\u00e9t\u00e9s\u00a0qui viennent juste de s\u2019enregistrer pour la TVA, il leur est possible,\u00a0de\u00a0r\u00e9cup\u00e9rer\u00a0la TVA sur les achats de bien\u00a0r\u00e9alis\u00e9s\u00a0depuis\u00a0plus de 4 ans en\u00a0arri\u00e8re\u00a0si elles\u00a0poss\u00e8dent\u00a0toujours les biens. Pour les\u00a0prestations de service, on peut remonter\u00a0\u00e0\u00a06 mois en\u00a0arri\u00e8re.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

    Il existe\u00a0toutefois\u00a0certaines\u00a0facilit\u00e9s\u00a0comme le\u00a0\u00ab\u202fcash accounting basis<\/b>\u202f\u00bb\u00a0i.e.\u00a0vous ne\u00a0d\u00e9clarez\u00a0la TVA que lorsque vous avez encaiss\u00e9\u00a0l\u2019argent\u00a0ou pay\u00e9\u00a0vos fournisseurs,\u00a0\u00ab\u202fle flat rate basis<\/b>\u202f\u00bb\u00a0i.e.\u00a0un taux fixe sur les ventes uniquement,\u00a0\u00ab\u202f<\/b>annual accounting<\/b>\u202f<\/b>basis<\/b>\u202f\u00bb\u00a0i.e.\u00a0d\u00e9claration\u00a0de TVA une fois par an seulement etc.\u00a0<\/span><\/p>\n

    L\u2019obligation de s\u2019immatriculer pour la TVA est obligatoire si votre\u00a0chiffre\u00a0d\u2019affaires\u00a0sur 12 mois est sup\u00e9rieur \u00e0 85\u00a0000\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 \u00ab\u202fpetite entreprise\u202f\u00bb.\u00a0<\/span><\/p>\n

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    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Bien que la TVA soit\u00a0une taxe commune \u00e0 tous les\u00a0pays membres de la Communaut\u00e9 Europ\u00e9enne, chaque Etat\u00a0membre dispose d\u2019un certain degr\u00e9 de libert\u00e9 dans sa fa\u00e7on d\u2019administrer la taxe. Au Royaume-Uni, il existe trois taux de TVA : Le\u00a0taux\u00a0standard est de\u00a020 % qui s\u2019applique \u00e0 la\u00a0quasi-totalit\u00e9 des transactions\u00a0; Le taux r\u00e9duit de 5 % pour […]<\/p>\n","protected":false},"author":1,"featured_media":4444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"acf":[],"yoast_head":"\nLa TVA au Royaume-Uni - Euro Accounting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La TVA au Royaume-Uni - Euro Accounting\" \/>\n<meta property=\"og:description\" content=\"Bien que la TVA soit\u00a0une taxe commune \u00e0 tous les\u00a0pays membres de la Communaut\u00e9 Europ\u00e9enne, chaque Etat\u00a0membre dispose d\u2019un certain degr\u00e9 de libert\u00e9 dans sa fa\u00e7on d\u2019administrer la taxe. Au Royaume-Uni, il existe trois taux de TVA : Le\u00a0taux\u00a0standard est de\u00a020 % qui s\u2019applique \u00e0 la\u00a0quasi-totalit\u00e9 des transactions\u00a0; Le taux r\u00e9duit de 5 % pour […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/euro-accounting.phpbox.xyz\/fr\/tva-royaume-uni\/\" \/>\n<meta property=\"og:site_name\" content=\"Euro Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-03T23:56:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-22T08:27:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/euro-accounting.phpbox.xyz\/wp-content\/uploads\/2019\/01\/money-brand-cash-currency-euro-piggy-bank-868415-pxhere.com_-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"euro-accounting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"euro-accounting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/fr\\\/tva-royaume-uni\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/fr\\\/tva-royaume-uni\\\/\"},\"author\":{\"name\":\"euro-accounting\",\"@id\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/#\\\/schema\\\/person\\\/fac20122a61b2efc51c41f146627d108\"},\"headline\":\"La TVA au Royaume-Uni\",\"datePublished\":\"2019-01-03T23:56:34+00:00\",\"dateModified\":\"2026-04-22T08:27:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/fr\\\/tva-royaume-uni\\\/\"},\"wordCount\":273,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/fr\\\/tva-royaume-uni\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/wp-content\\\/uploads\\\/2019\\\/01\\\/money-brand-cash-currency-euro-piggy-bank-868415-pxhere.com_-scaled.jpg\",\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/fr\\\/tva-royaume-uni\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/fr\\\/tva-royaume-uni\\\/\",\"url\":\"https:\\\/\\\/euro-accounting.phpbox.xyz\\\/fr\\\/tva-royaume-uni\\\/\",\"name\":\"La TVA au Royaume-Uni - 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