{"id":23948,"date":"2024-04-15T15:25:18","date_gmt":"2024-04-15T15:25:18","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=23948"},"modified":"2024-04-15T17:18:49","modified_gmt":"2024-04-15T17:18:49","slug":"transferts-intracommunautaires-de-biens","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/transferts-intracommunautaires-de-biens\/","title":{"rendered":"Qu&rsquo;est-ce qu&rsquo;un transfert intracommunautaire de biens ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23948\" class=\"elementor elementor-23948\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1d6187c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d6187c\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d9c4086\" data-id=\"d9c4086\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-134fc77 elementor-widget elementor-widget-text-editor\" data-id=\"134fc77\" 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>Les <strong>transferts intracommunautaires de biens<\/strong> sont un moyen de r\u00e9duire la bureaucratie li\u00e9e au paiement de la TVA. Nous expliquons ici ce qu&rsquo;ils sont.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3728a6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3728a6f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-401cb45\" data-id=\"401cb45\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ae4c1a elementor-widget elementor-widget-text-editor\" data-id=\"2ae4c1a\" 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<h2>Transferts intracommunautaires de biens : d\u00e9finition<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6ad4c02 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ad4c02\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b90df91\" data-id=\"b90df91\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4b1425 elementor-widget elementor-widget-text-editor\" data-id=\"c4b1425\" 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>Les transferts intracommunautaires de biens sont des <strong>op\u00e9rations de vente \u00e0 titre on\u00e9reux entre entreprises de l&rsquo;Union europ\u00e9enne<\/strong> qui sont exon\u00e9r\u00e9es de la TVA sur la facture. La principale condition est qu&rsquo;ils soient effectu\u00e9s par une entreprise \u00e0 une autre entreprise et\/ou \u00e0 un professionnel et que ce dernier ne soit pas le consommateur final.<\/p><p>Il existe des formules de r\u00e9cup\u00e9ration de la TVA sur les factures provenant de pays tiers, mais dans le cas de l&rsquo;Union europ\u00e9enne, cette question, pour les entreprises et les professionnels, est d\u00e9j\u00e0 couverte par d\u00e9faut. C&rsquo;est pourquoi il s&rsquo;agit d&rsquo;une formule courante pour les entreprises qui doivent souvent op\u00e9rer dans l&rsquo;Union europ\u00e9enne, pour des raisons bureaucratiques et de r\u00e9duction des co\u00fbts. Apr\u00e8s tout, le paiement des imp\u00f4ts n&rsquo;est qu&rsquo;une d\u00e9pense suppl\u00e9mentaire \u00e0 laquelle il faut faire face.<\/p><p>Bien entendu, cela ne signifie pas que la TVA ne doit pas \u00eatre pay\u00e9e, mais elle ne doit l&rsquo;\u00eatre que dans le pays de destination par l&rsquo;acheteur. Et, bien \u00e9videmment, il paiera la TVA correspondante dans le pays de r\u00e9ception ; il n&rsquo;y a donc pas de double imposition intracommunautaire. Toutefois, s&rsquo;agissant d&rsquo;une figure professionnelle, elle est soumise \u00e0 certaines conditions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-61f40da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61f40da\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f03ea6\" data-id=\"3f03ea6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dff93e1 elementor-widget elementor-widget-heading\" data-id=\"dff93e1\" 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\">Conditions \u00e0 remplir pour les transferts intracommunautaires<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-845d25f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"845d25f\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ba652a\" data-id=\"8ba652a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d50f095 elementor-widget elementor-widget-text-editor\" data-id=\"d50f095\" 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>Pour en savoir plus sur les transferts intracommunautaires, il est essentiel de pr\u00e9ciser que le taux de TVA \u00e0 payer en Espagne est celui qui s&rsquo;applique ici, quel que soit le taux applicable dans l&rsquo;autre pays. Pour ce faire, les points suivants doivent \u00eatre clarifi\u00e9s et ces conditions doivent \u00eatre remplies :<\/p><ul><li>Inscription au registre des entrepreneurs et des professionnels : la premi\u00e8re condition, \u00e9vidente, est que le vendeur ou l&rsquo;acheteur soit inscrit au registre des entrepreneurs et des professionnels (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/G322.shtml\" target=\"_blank\" rel=\"noopener\">formulaires 036 et 037).<\/a><\/li><li>ROI-VIES : le vendeur est tenu de v\u00e9rifier que l&rsquo;acheteur poss\u00e8de le num\u00e9ro de TVA intracommunautaire (censo VIES) et peut donc \u00eatre factur\u00e9 sans TVA. Si ce n&rsquo;est pas le cas, l&rsquo;entreprise ne peut pas en b\u00e9n\u00e9ficier. Rappelons que cette d\u00e9marche doit \u00eatre faite sur demande, elle n&rsquo;est pas automatique.<\/li><li>R\u00e9gler l&rsquo;achat pendant la p\u00e9riode de d\u00e9compte de la TVA : pendant la p\u00e9riode de d\u00e9compte de la taxe (le mois suivant le trimestre de facturation), il est n\u00e9cessaire de r\u00e9gler la TVA, qu&rsquo;il s&rsquo;agisse de la TVA d\u00e9ductible ou de la TVA collect\u00e9e. Il faut en tenir compte, car cela doit \u00eatre fait au moyen du formulaire 303.<\/li><li>Enregistrer toutes les op\u00e9rations intracommunautaires : le calcul s&rsquo;effectue \u00e0 l&rsquo;aide du <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/GI28.shtml\" target=\"_blank\" rel=\"noopener\">formulaire 349<\/a>, sp\u00e9cialement con\u00e7u \u00e0 cet effet. Il est possible de s&rsquo;y perdre, c&rsquo;est pourquoi il est vivement conseill\u00e9 de se faire conseiller par un expert comptable. Le co\u00fbt d&rsquo;opportunit\u00e9 de ne pas le faire peut \u00eatre lourd en raison des p\u00e9nalit\u00e9s auxquelles l&rsquo;entreprise s&rsquo;expose.<\/li><\/ul><p>Et nous insistons : le consommateur final ne peut pas b\u00e9n\u00e9ficier de ce type d&rsquo;op\u00e9ration. Par exemple, si un portail de vente en ligne, m\u00eame s&rsquo;il est domicili\u00e9 \u00e0 l&rsquo;\u00e9tranger, vend au consommateur final, celui-ci sera soumis \u00e0 la TVA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f4414c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4414c8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2517fdf\" data-id=\"2517fdf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8fbeb6 elementor-widget elementor-widget-heading\" data-id=\"d8fbeb6\" 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\">Un r\u00e9sum\u00e9...<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b4d290a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4d290a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1819de\" data-id=\"e1819de\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62c5e94 elementor-widget elementor-widget-text-editor\" data-id=\"62c5e94\" 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>Conna\u00eetre le fonctionnement des transferts intracommunautaires de biens est essentiel pour op\u00e9rer \u00e0 l&rsquo;\u00e9chelle internationale. Asesor\u00eda Orihuela Costa est sp\u00e9cialis\u00e9e dans l&rsquo;aide aux professionnels et aux PME qui souhaitent travailler avec des \u00e9trangers. Apprenez \u00e0 mieux nous conna\u00eetre !<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Les transferts intracommunautaires de biens sont un moyen de r\u00e9duire la bureaucratie li\u00e9e au paiement de la TVA. Nous expliquons ici ce qu&rsquo;ils sont. Transferts intracommunautaires de biens : d\u00e9finition Les transferts intracommunautaires de biens sont des op\u00e9rations de vente \u00e0 titre on\u00e9reux entre entreprises de l&rsquo;Union europ\u00e9enne qui sont exon\u00e9r\u00e9es de la TVA sur [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":23953,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-23948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/transferencias-intracomunitarias-bienes-1026-1000x445.jpg",1000,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/transferencias-intracomunitarias-bienes-1026-463x348.jpg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/transferencias-intracomunitarias-bienes-1026-300x200.jpg",300,200,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/transferencias-intracomunitarias-bienes-1026.jpg",1000,667,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u27a2 Les transferts intracommunautaires de biens, qui sont<\/title>\n<meta name=\"description\" content=\"\u27a2Les TRANSFERTS INTRACOMMUNAUTAIRES DE MARCHANDISES vous permettent d&#039;\u00e9changer des marchandises au sein de l&#039;Union europ\u00e9enne. 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