{"id":41691,"date":"2026-04-20T16:42:15","date_gmt":"2026-04-20T15:42:15","guid":{"rendered":"https:\/\/www.lucca.fr\/magazine\/?p=41691"},"modified":"2026-04-10T16:46:21","modified_gmt":"2026-04-10T15:46:21","slug":"calcul-tva-intracommunautaire","status":"publish","type":"post","link":"https:\/\/www.lucca.fr\/magazine\/administration\/gestion-depenses\/calcul-tva-intracommunautaire","title":{"rendered":"Tout savoir sur le calcul de la TVA intracommunautaire sur vos factures d\u2019achat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41691\" class=\"elementor elementor-41691\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6e711d e-flex e-con-boxed e-con e-parent\" data-id=\"b6e711d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b097be3 elementor-widget elementor-widget-text-editor\" data-id=\"b097be3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le calcul de la TVA intracommunautaire sur\u00a0 un achat europ\u00e9en peut sembler complexe. Votre fournisseur facture hors taxes, et c\u2019est \u00e0 vous que revient la responsabilit\u00e9 de calculer et de d\u00e9clarer la TVA\u2026 Pourtant ce n\u2019est pas si compliqu\u00e9 qu\u2019il y para\u00eet. D\u00e9couvrez comment <\/span><b>simplifier le calcul et la d\u00e9claration de\u00a0 la TVA<\/b><span style=\"font-weight: 400;\"> sur vos acquisitions intracommunautaires, afin de respecter vos obligations fiscales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cd70252 e-con-full e-flex e-con e-child\" data-id=\"3cd70252\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6289f68b elementor-widget elementor-widget-heading\" data-id=\"6289f68b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">L'article en 1 minute<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56304e44 elementor-widget elementor-widget-text-editor\" data-id=\"56304e44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La TVA intracommunautaire s\u2019applique aux transactions entre deux professionnels assujettis dans des <\/span><b>\u00c9tats membres diff\u00e9rents<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u2019est \u00e0 l\u2019acheteur de d\u00e9clarer et de payer cette taxe, au <\/span><b>taux en vigueur dans son pays<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pour <\/span><b>calculer la TVA intracommunautaire<\/b><span style=\"font-weight: 400;\"> sur une facture, multipliez le montant HT par le taux de TVA.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">En comptabilit\u00e9, l\u2019autoliquidation implique d\u2019enregistrer simultan\u00e9ment <\/span><b>une dette et une cr\u00e9ance de TVA<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17688e4 e-flex e-con-boxed e-con e-parent\" data-id=\"17688e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb523c1 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"eb523c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<div class=\"elementor-toc__header-title\">\n\t\t\t\tSommaire\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__eb523c1\" aria-expanded=\"true\" aria-label=\"Ouvrir la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__eb523c1\" aria-expanded=\"true\" aria-label=\"Fermer la table des mati\u00e8res\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__eb523c1\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbeaf05 e-flex e-con-boxed e-con e-parent\" data-id=\"bbeaf05\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e492c87 elementor-widget elementor-widget-heading\" data-id=\"e492c87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Champ d\u2019application et principe de la TVA intracommunautaire\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8858bba elementor-widget elementor-widget-text-editor\" data-id=\"8858bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La TVA intracommunautaire correspond \u00e0 la taxe sur la valeur ajout\u00e9e appliqu\u00e9e sur une transaction entre deux <\/span><b>professionnels assujettis dans des \u00c9tats membres de l\u2019Union europ\u00e9enne (UE) diff\u00e9rents<\/b><span style=\"font-weight: 400;\">. Dans ce cadre, la TVA est due dans le pays de destination, c\u2019est-\u00e0-dire celui de l\u2019acheteur.<\/span><\/p><p><span style=\"font-weight: 400;\">Les deux parties doivent appliquer le m\u00e9canisme de l\u2019<\/span><b>autoliquidation<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le vendeur facture hors taxes (HT).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u2019acheteur d\u00e9clare et paie la TVA dans son pays.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : Quand le client n\u2019est pas redevable de la TVA (particuliers, entreprises exon\u00e9r\u00e9es, etc.), on parle de vente \u00e0 distance. L\u2019autoliquidation ne peut pas s\u2019appliquer, et le vendeur doit facturer la TVA. Il doit utiliser le taux de son pays, ou de celui de l\u2019acheteur s\u2019il y r\u00e9alise plus de 10\u2009000 \u20ac de chiffre d\u2019affaires annuel.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c2376 elementor-widget elementor-widget-heading\" data-id=\"b1c2376\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Num\u00e9ro de TVA intracommunautaire : un identifiant incontournable\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb8ba1 elementor-widget elementor-widget-text-editor\" data-id=\"1bb8ba1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tout professionnel assujetti \u00e0 la TVA dans l\u2019UE dispose d\u2019un <\/span><b>identifiant fiscal unique<\/b><span style=\"font-weight: 400;\"> : le num\u00e9ro de TVA intracommunautaire. En France, il est attribu\u00e9 automatiquement par l\u2019administration fiscale \u00e0 la cr\u00e9ation de votre entreprise, ou quand vous passez \u00e0 un r\u00e9gime r\u00e9el de TVA.<\/span><\/p><p><span style=\"font-weight: 400;\">Attention<\/span><span style=\"font-weight: 400;\"> : Si vous b\u00e9n\u00e9ficiez du <\/span><b>r\u00e9gime de franchise<\/b><span style=\"font-weight: 400;\">, et que vous effectuez plus de 10\u2009000 \u20ac d\u2019acquisitions intracommunautaires par an, vous devez pratiquer l\u2019autoliquidation. Vous devez alors demander un num\u00e9ro de TVA \u00e0 votre service des imp\u00f4ts des entreprises (SIE).<\/span><\/p><p><span style=\"font-weight: 400;\">Vous pouvez trouver votre num\u00e9ro de TVA sur votre espace professionnel sur imp\u00f4ts.gouv, ou sur<\/span><a href=\"https:\/\/annuaire-entreprises.data.gouv.fr\/entreprise\/thomas-dupont-921138665?redirected=1\"> <span style=\"font-weight: 400;\">l\u2019Annuaire des Entreprises<\/span><\/a><span style=\"font-weight: 400;\">, gr\u00e2ce \u00e0 votre SIRET.<\/span><\/p><p><span style=\"font-weight: 400;\">La Commission europ\u00e9enne fournit par ailleurs la<\/span><a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\"> <span style=\"font-weight: 400;\">plateforme VIES<\/span><\/a><span style=\"font-weight: 400;\"> pour <\/span><b>v\u00e9rifier l\u2019identifiant de TVA<\/b><span style=\"font-weight: 400;\"> d\u2019un professionnel. Cette d\u00e9marche est primordiale pour vous assurer que vous pouvez bien exon\u00e9rer de TVA une vente intracommunautaire.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e6755c elementor-widget elementor-widget-heading\" data-id=\"3e6755c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calcul de la TVA intracommunautaire : un jeu d\u2019enfant\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5027b49 elementor-widget elementor-widget-text-editor\" data-id=\"5027b49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La formule de calcul de la TVA est la m\u00eame que pour une transaction classique :<\/span><\/p><p><b>TVA <\/b><span style=\"font-weight: 400;\">= Montant HT x Taux de TVA<\/span><\/p><p><span style=\"font-weight: 400;\">Dans le cadre de l\u2019autoliquidation, l\u2019acheteur doit appliquer le taux de TVA de son pays.<\/span><\/p><p><span style=\"font-weight: 400;\">Exemple<\/span><span style=\"font-weight: 400;\"> : Marie est cordonni\u00e8re et s\u2019approvisionne aupr\u00e8s d\u2019un fournisseur italien. Elle vient de recevoir une <\/span><span style=\"font-weight: 400;\">facture intracommunautaire<\/span><span style=\"font-weight: 400;\"> en autoliquidation, pour 800 \u20ac hors taxes. Elle doit d\u00e9clarer et payer la TVA au taux normal fran\u00e7ais, soit 20 %.<\/span><\/p><p><b>TVA \u00e0 autoliquider<\/b><span style=\"font-weight: 400;\"> = 800 x 20 % = 160 \u20ac<\/span><\/p><p><span style=\"font-weight: 400;\">Vous pouvez automatiser le calcul de votre TVA intracommunautaire gr\u00e2ce \u00e0 un logiciel de facturation. Des simulateurs en ligne vous permettent par ailleurs de passer du montant HT au TTC.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f1c75 elementor-widget elementor-widget-heading\" data-id=\"a6f1c75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9capitulatif : r\u00e9gime de TVA applicable selon le pays du vendeur\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ea94ed elementor-widget elementor-widget-text-editor\" data-id=\"7ea94ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table><tbody><tr><td><p><strong>Pays du vendeur<\/strong><\/p><\/td><td><p><strong>M\u00e9canisme<\/strong><\/p><\/td><td><p><strong>Taux applicable<\/strong><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">France<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA calcul\u00e9e par le vendeur<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Taux fran\u00e7ais<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Union europ\u00e9enne<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Autoliquidation : TVA calcul\u00e9e et pay\u00e9e par l\u2019acheteur<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Taux fran\u00e7ais<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Hors UE<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Autoliquidation : TVA calcul\u00e9e et pay\u00e9e par l\u2019acheteur<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Taux fran\u00e7ais<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">Attention<\/span><span style=\"font-weight: 400;\"> : en cas d\u2019erreur de taux sur la facture initiale, elle doit \u00eatre corrig\u00e9e pour \u00e9viter les erreurs de d\u00e9claration et les sanctions fiscales. Il est alors possible d\u2019\u00e9tablir une <\/span><span style=\"font-weight: 400;\">facture rectificative de TVA<\/span><span style=\"font-weight: 400;\"> ou une <\/span><span style=\"font-weight: 400;\">facture d\u2019avoir<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c55e882 elementor-widget elementor-widget-heading\" data-id=\"c55e882\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comptabilisation de la TVA intracommunautaire : un sch\u00e9ma d\u2019\u00e9criture particulier\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4877cbc elementor-widget elementor-widget-text-editor\" data-id=\"4877cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Apr\u00e8s avoir calcul\u00e9 la TVA autoliquid\u00e9e sur la facture de votre achat intracommunautaire, vous pouvez l\u2019enregistrer. Voici l\u2019\u00e9criture \u00e0 passer dans les comptes du client :<\/span><\/p><table><tbody><tr><td><p><b>Num\u00e9ro<\/b><\/p><\/td><td><p><b>Libell\u00e9<\/b><\/p><\/td><td><p><b>D\u00e9bit<\/b><\/p><\/td><td><p><b>Cr\u00e9dit<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">6xx<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Achat de [\u2026]<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Prix HT<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">445\u2009662<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA due sur acquisition intracommunautaire<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">4452<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA Intracommunautaire<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">TVA<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">401<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Fournisseurs<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Prix HT<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-weight: 400;\">L\u2019utilisation des comptes ad\u00e9quats assure la conformit\u00e9 aux normes en vigueur et facilite l&rsquo;\u00e9tablissement de vos d\u00e9clarations de TVA.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6117e7d elementor-widget elementor-widget-heading\" data-id=\"6117e7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TVA intracommunautaire : n\u2019oubliez pas vos obligations d\u00e9claratives\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d9cfce elementor-widget elementor-widget-text-editor\" data-id=\"3d9cfce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Apr\u00e8s avoir comptabilis\u00e9 la TVA intracommunautaire, il est n\u00e9cessaire de respecter les obligations d\u00e9claratives associ\u00e9es. En tant qu\u2019acheteur, la TVA autoliquid\u00e9e est \u00e0 reporter sur votre d\u00e9claration de TVA mensuelle CA3 (ou annuelle CA12, le cas \u00e9ch\u00e9ant). En pratique, vous l\u2019inscrivez \u00e0 la fois en TVA collect\u00e9e et en TVA d\u00e9ductible.<\/span><\/p><p><span style=\"font-weight: 400;\">Si vous vendez des biens dans d\u2019autres pays de l\u2019UE, il est important de ne pas oublier par ailleurs des d\u00e9poser mensuellement un <\/span><b>\u00e9tat r\u00e9capitulatif de la TVA intracommunautaire<\/b><span style=\"font-weight: 400;\"> (ERTVA), via le t\u00e9l\u00e9service de d\u00e9claration des \u00e9changes Intra-UE.<\/span><\/p><p><span style=\"font-weight: 400;\">Bon \u00e0 savoir<\/span><span style=\"font-weight: 400;\"> : L\u2019ERTVA remplace la d\u00e9claration d\u2019\u00e9change de biens (DEB) depuis 2022.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3c6a01e8 cta-img e-grid e-con-full e-con e-child\" data-id=\"3c6a01e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3adb969e elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"3adb969e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"850\" height=\"825\" src=\"https:\/\/www.lucca.fr\/magazine\/wp-content\/uploads\/2024\/03\/illu-plant-pola.svg\" class=\"attachment-large size-large wp-image-19764\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d8a03e3 e-grid e-con-full e-con e-child\" data-id=\"2d8a03e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d3c8a1b elementor-widget elementor-widget-heading\" data-id=\"4d3c8a1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Avec Lucca Factures, simplifiez le traitement de vos factures fournisseurs :\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b44e4f0 elementor-widget elementor-widget-text-editor\" data-id=\"b44e4f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">&#8211; d\u00e9mat\u00e9rialisez et centralisez toutes vos factures,<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; payez en un clic par virement ou g\u00e9n\u00e9rez facilement vos fichiers SEPA,<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; automatisez l\u2019export comptable pour gagner en efficacit\u00e9.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5abf10e9 elementor-widget elementor-widget-button\" data-id=\"5abf10e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/info.lucca.fr\/l\/950782\/2026-03-17\/619ywg\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tester la solution<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8e5ab5 elementor-widget elementor-widget-heading\" data-id=\"b8e5ab5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes sur la TVA intracommunautaire\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09ac74e elementor-widget elementor-widget-n-accordion\" data-id=\"09ac74e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1010\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1010\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Quel taux utiliser pour calculer la TVA sur les achats intracommunautaires\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1010\" class=\"elementor-element elementor-element-bbed0ee e-con-full e-flex e-con e-child\" data-id=\"bbed0ee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1010\" class=\"elementor-element elementor-element-bc83659 e-flex e-con-boxed e-con e-child\" data-id=\"bc83659\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68f9965 elementor-widget elementor-widget-text-editor\" data-id=\"68f9965\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le taux \u00e0 utiliser est celui qui est en vigueur dans le pays de l\u2019acheteur. En France, on d\u00e9nombre 4 taux (20 %, 10 %, 5,5 %, 2,1 %), en fonction de la nature de la transaction.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1011\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1011\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Comment trouver le num\u00e9ro de TVA intracommunautaire d\u2019une entreprise\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1011\" class=\"elementor-element elementor-element-2c45e50 e-con-full e-flex e-con e-child\" data-id=\"2c45e50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1011\" class=\"elementor-element elementor-element-4b8e4d7 e-flex e-con-boxed e-con e-child\" data-id=\"4b8e4d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-221cca8 elementor-widget elementor-widget-text-editor\" data-id=\"221cca8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Vous pouvez rechercher le num\u00e9ro de TVA intracommunautaire d\u2019une entreprise fran\u00e7aise sur l\u2019Annuaire des Entreprises. Pour un professionnel assujetti dans un autre pays de l\u2019UE, il faut la plateforme VIES.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1012\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1012\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Qui fournit le num\u00e9ro de TVA intracommunautaire\u2009? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1012\" class=\"elementor-element elementor-element-1f7febe e-con-full e-flex e-con e-child\" data-id=\"1f7febe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1012\" class=\"elementor-element elementor-element-86aebe2 e-flex e-con-boxed e-con e-child\" data-id=\"86aebe2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bfc502 elementor-widget elementor-widget-text-editor\" data-id=\"3bfc502\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">C\u2019est l\u2019administration fiscale du pays dans lequel une entreprise est domicili\u00e9e qui d\u00e9livre cet identifiant. En principe, son attribution est automatique en France. Si n\u00e9cessaire, vous pouvez contacter votre service des imp\u00f4ts des entreprises (SIE).<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quel taux utiliser pour calculer la TVA sur les achats intracommunautaires\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le taux \\u00e0 utiliser est celui qui est en vigueur dans le pays de l\\u2019acheteur. En France, on d\\u00e9nombre 4 taux (20 %, 10 %, 5,5 %, 2,1 %), en fonction de la nature de la transaction.\"}},{\"@type\":\"Question\",\"name\":\"Comment trouver le num\\u00e9ro de TVA intracommunautaire d\\u2019une entreprise\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous pouvez rechercher le num\\u00e9ro de TVA intracommunautaire d\\u2019une entreprise fran\\u00e7aise sur l\\u2019Annuaire des Entreprises. Pour un professionnel assujetti dans un autre pays de l\\u2019UE, il faut la plateforme VIES.\"}},{\"@type\":\"Question\",\"name\":\"Qui fournit le num\\u00e9ro de TVA intracommunautaire\\u2009?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C\\u2019est l\\u2019administration fiscale du pays dans lequel une entreprise est domicili\\u00e9e qui d\\u00e9livre cet identifiant. En principe, son attribution est automatique en France. Si n\\u00e9cessaire, vous pouvez contacter votre service des imp\\u00f4ts des entreprises (SIE).\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le calcul de la TVA intracommunautaire sur\u00a0 un achat europ\u00e9en peut sembler complexe. Votre fournisseur facture hors taxes, et c\u2019est \u00e0 vous que revient la responsabilit\u00e9 de calculer et de d\u00e9clarer la TVA\u2026 Pourtant ce&#8230;<\/p>\n","protected":false},"author":57,"featured_media":41696,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[],"post_folder":[],"class_list":["post-41691","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-depenses"],"_links":{"self":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41691","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/comments?post=41691"}],"version-history":[{"count":3,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41691\/revisions"}],"predecessor-version":[{"id":41697,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/posts\/41691\/revisions\/41697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media\/41696"}],"wp:attachment":[{"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/media?parent=41691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/categories?post=41691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/tags?post=41691"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/www.lucca.fr\/magazine\/wp-json\/wp\/v2\/post_folder?post=41691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}