{"id":36707,"date":"2024-12-11T02:38:41","date_gmt":"2024-12-11T02:38:41","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=36707"},"modified":"2024-12-16T06:19:42","modified_gmt":"2024-12-16T06:19:42","slug":"le-nouveau-formulaire-369-du-guichet-unique","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/le-nouveau-formulaire-369-du-guichet-unique\/","title":{"rendered":"Le nouveau formulaire 369 du guichet unique"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"36707\" class=\"elementor elementor-36707\" 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-da72764 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da72764\" 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-8861431\" data-id=\"8861431\" 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-dec7d34 elementor-widget elementor-widget-text-editor\" data-id=\"dec7d34\" 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>Le <strong>formulaire 369<\/strong> est une d\u00e9claration fiscale destin\u00e9e au r\u00e8glement de la TVA pour les entreprises r\u00e9alisant des ventes \u00e0 des consommateurs finaux dans d&rsquo;autres pays de l&rsquo;UE.<\/p><p>Introduit le 1er juillet 2021, il vise \u00e0<span style=\"text-decoration: underline;\"> simplifier la gestion fiscale du commerce \u00e9lectronique. <\/span><\/p><p>Ce mod\u00e8le fait partie du syst\u00e8me de guichet <strong>unique<\/strong>, qui permet aux entreprises de d\u00e9clarer leurs transactions de mani\u00e8re centralis\u00e9e. Il facilite le respect de la r\u00e9glementation et r\u00e9duit la charge administrative li\u00e9e \u00e0 la gestion de 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-0b6fd48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b6fd48\" 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-4ae8426\" data-id=\"4ae8426\" 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-7525e3d elementor-widget elementor-widget-heading\" data-id=\"7525e3d\" 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\">Comprendre le formulaire 369<\/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-b2611a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2611a4\" 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-c51416d\" data-id=\"c51416d\" 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-47a55c8 elementor-widget elementor-widget-text-editor\" data-id=\"47a55c8\" 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>Dans le domaine du commerce \u00e9lectronique, une compr\u00e9hension approfondie du formulaire 369 est essentielle pour la conformit\u00e9 fiscale des entreprises op\u00e9rant dans l&rsquo;Union europ\u00e9enne.<\/p><h3>D\u00e9finition et objectif du formulaire 369<\/h3><p>Le formulaire 369 est une d\u00e9claration fiscale qui simplifie le r\u00e8glement de la TVA pour les entreprises qui effectuent des ventes \u00e0 des consommateurs finaux dans diff\u00e9rents pays de l&rsquo;UE.<\/p><p>Sa conception r\u00e9pond \u00e0 la n\u00e9cessit\u00e9 d&rsquo;optimiser les processus et de r\u00e9duire la charge administrative des entreprises qui doivent s&rsquo;enregistrer dans chaque pays o\u00f9 elles effectuent des transactions commerciales.<\/p><h3>Contexte r\u00e9glementaire<\/h3><p>La mise en \u0153uvre du mod\u00e8le 369 est align\u00e9e sur les r\u00e8glements les plus r\u00e9cents de l&rsquo;UE concernant la TVA dans le commerce \u00e9lectronique.<\/p><p>Introduite \u00e0 partir du <strong>1er juillet 2021<\/strong>, elle vise \u00e0 unifier le traitement fiscal de la TVA, en permettant aux entreprises de se conformer plus facilement \u00e0 leurs obligations sans les inconv\u00e9nients pr\u00e9c\u00e9dents.<\/p><p>Ce contexte r\u00e9glementaire \u00e9tablit le guichet unique (One-Stop Shop ou OSS), un syst\u00e8me centralis\u00e9 qui permet de g\u00e9rer la TVA aupr\u00e8s d&rsquo;un seul point de contact, ce qui repr\u00e9sente un changement significatif dans la mani\u00e8re de traiter les d\u00e9clarations fiscales.<\/p><h3>Avantages du syst\u00e8me de guichet unique ou OSS<\/h3><p>Le syst\u00e8me de guichet unique offre de multiples avantages aux entreprises concern\u00e9es par les relations commerciales transfrontali\u00e8res.<\/p><p>Voici quelques-uns des plus importants :<\/p><ul><li><strong>R\u00e9duction de la bureaucratie<\/strong>: les entreprises n&rsquo;ont plus besoin de s&rsquo;enregistrer dans chaque pays o\u00f9 elles r\u00e9alisent des ventes, ce qui simplifie grandement la gestion fiscale.<\/li><li><strong>Centralisation des<\/strong> d\u00e9clarations <strong>:<\/strong> la possibilit\u00e9 de remplir toutes les d\u00e9clarations \u00e0 partir d&rsquo;un seul endroit r\u00e9duit le temps et les efforts n\u00e9cessaires pour se conformer aux obligations fiscales.<\/li><li><strong>\u00c9viter la double imposition<\/strong>: gr\u00e2ce au logiciel libre, les risques d&rsquo;avoir \u00e0 payer la TVA dans plus d&rsquo;un pays sont minimis\u00e9s, ce qui garantit un traitement fiscal \u00e9quitable.<\/li><li><strong>Facilit\u00e9 d&rsquo;adaptation<\/strong>: les entreprises peuvent adapter plus rapidement leurs activit\u00e9s aux changements r\u00e9glementaires, car les logiciels libres sont con\u00e7us pour int\u00e9grer efficacement les nouvelles l\u00e9gislations.<\/li><\/ul><p>Ces avantages ne renforcent pas seulement la comp\u00e9titivit\u00e9 des entreprises, mais favorisent \u00e9galement un environnement commercial plus dynamique \u00e0 l&rsquo;\u00e8re du num\u00e9rique.<\/p><p>Avec la croissance du commerce \u00e9lectronique, la pertinence du formulaire 369 et du syst\u00e8me OSS devient de plus en plus cruciale dans le cadre des r\u00e8gles fiscales europ\u00e9ennes.<\/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-97aa611 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97aa611\" 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-acf4022\" data-id=\"acf4022\" 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-0260578 elementor-widget elementor-widget-heading\" data-id=\"0260578\" 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\">Quel est l'objectif du formulaire 369 ?<\/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-fdfbc7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdfbc7e\" 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-a1e5a5a\" data-id=\"a1e5a5a\" 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-e6ec1c3 elementor-widget elementor-widget-text-editor\" data-id=\"e6ec1c3\" 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>Le formulaire AEAT 369 est utilis\u00e9 pour d\u00e9clarer et r\u00e9gler la TVA per\u00e7ue dans les pays europ\u00e9ens sur les ventes \u00e0 distance et les prestations de services en ligne, pour autant que le montant soit sup\u00e9rieur \u00e0 10 000 \u20ac.<\/p><p>Si vos op\u00e9rations intracommunautaires n&rsquo;atteignent pas 10 000 euros, vous devez payer la TVA comme d&rsquo;habitude, c&rsquo;est-\u00e0-dire sur le formulaire 303.<\/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-b51a5b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b51a5b7\" 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-096cab2\" data-id=\"096cab2\" 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-afd6595 elementor-widget elementor-widget-heading\" data-id=\"afd6595\" 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'application du formulaire 369<\/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-ed3377c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed3377c\" 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-7176693\" data-id=\"7176693\" 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-7d4b863 elementor-widget elementor-widget-text-editor\" data-id=\"7d4b863\" 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>Le formulaire 369 s&rsquo;applique dans un contexte tr\u00e8s sp\u00e9cifique au commerce \u00e9lectronique et aux activit\u00e9s li\u00e9es \u00e0 la fourniture de services num\u00e9riques.<\/p><p>Voici les entreprises et les activit\u00e9s qui y sont soumises, ainsi que les exemptions et les limites qui peuvent exister.<\/p><h3>Entreprises et activit\u00e9s soumises au formulaire 369<\/h3><p>Le champ d&rsquo;application de ce formulaire comprend principalement les entreprises qui r\u00e9alisent des ventes aux consommateurs finaux dans l&rsquo;Union europ\u00e9enne.<\/p><p>Les activit\u00e9s suivantes sont consid\u00e9r\u00e9es comme soumises au formulaire 369 :<\/p><ul><li>Les <strong>entreprises de commerce \u00e9lectronique<\/strong> qui proposent des produits physiques \u00e0 des personnes situ\u00e9es dans d&rsquo;autres pays de l&rsquo;UE.<\/li><li>Les <strong>fournisseurs de services num\u00e9riques<\/strong> qui proposent leurs services aux consommateurs par l&rsquo;interm\u00e9diaire de plateformes en ligne, comme les logiciels, les cours num\u00e9riques et les abonnements.<\/li><li>Les <strong>commer\u00e7ants<\/strong> qui proposent des produits de mani\u00e8re continue et qui entretiennent une relation commune avec le consommateur dans l&rsquo;UE.<\/li><\/ul><h3>Exemptions et plafonds de chiffre d&rsquo;affaires<\/h3><p>Dans certaines circonstances, les entreprises peuvent \u00eatre dispens\u00e9es de remplir le formulaire 369 si elles ne d\u00e9passent pas un seuil de chiffre d&rsquo;affaires d\u00e9fini.<\/p><p>Ce seuil est de 10 000 euros par an pour les ventes aux consommateurs finaux dans l&rsquo;UE.<\/p><p>Les entreprises qui n&rsquo;atteignent pas ce seuil peuvent choisir de traiter la TVA de la m\u00eame mani\u00e8re qu&rsquo;avant la mise en \u0153uvre du formulaire 369.<\/p><p>En d&rsquo;autres termes, si les recettes provenant des ventes aux particuliers dans l&rsquo;UE n&rsquo;atteignent pas 10 000 euros, elles sont autoris\u00e9es \u00e0 appliquer le r\u00e9gime fiscal espagnol.<\/p><p>Il n&rsquo;est donc pas n\u00e9cessaire de s&rsquo;inscrire aupr\u00e8s de l&rsquo;OSS ou de remplir le formulaire 369 tant que ce montant n&rsquo;est pas d\u00e9pass\u00e9.<\/p><h3>R\u00e9gimes sp\u00e9ciaux applicables<\/h3><p>Dans le cadre du mod\u00e8le 369, il existe certains r\u00e9gimes sp\u00e9ciaux dont les entreprises peuvent b\u00e9n\u00e9ficier.<\/p><p>Ces r\u00e9gimes sont les suivants<\/p><ul><li>Vendre des produits et des services exon\u00e9r\u00e9s de TVA, conform\u00e9ment \u00e0 la l\u00e9gislation en vigueur dans le pays de destination.<\/li><li>Appliquer des taux de TVA r\u00e9duits en fonction du type de produit ou de service propos\u00e9, qui peuvent varier en fonction de la r\u00e9glementation de chaque \u00c9tat membre de l&rsquo;UE.<\/li><li>Utiliser les avantages du logiciel libre pour simplifier le respect des obligations fiscales dans plusieurs juridictions.<\/li><\/ul><p>Ces options visent \u00e0 faciliter la gestion correcte de la TVA et \u00e0 minimiser les complexit\u00e9s bureaucratiques, ce qui permet aux entreprises de se concentrer sur la croissance et l&rsquo;expansion sur le march\u00e9 europ\u00e9en.<\/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-d2c09d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2c09d6\" 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-3cd2195\" data-id=\"3cd2195\" 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-05469bc elementor-widget elementor-widget-text-editor\" data-id=\"05469bc\" 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<h3><span style=\"color: #ff0000;\">Il est tr\u00e8s important d&rsquo;indiquer sur le formulaire 369 la TVA des pays europ\u00e9ens dans lesquels vous vendez ou fournissez vos services, et non la TVA espagnole.<\/span><\/h3>\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-f288687 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f288687\" 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-97d6e9a\" data-id=\"97d6e9a\" 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-a78ed78 elementor-widget elementor-widget-text-editor\" data-id=\"a78ed78\" 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>C&rsquo;est pourquoi il est essentiel de conna\u00eetre la TVA appliqu\u00e9e par chaque pays.<\/p><p>Les voici.<\/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-3ac4d2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ac4d2e\" 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-d996e74\" data-id=\"d996e74\" 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-14b7f68 elementor-widget elementor-widget-heading\" data-id=\"14b7f68\" 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\">Les diff\u00e9rents IVA pratiqu\u00e9s dans les pays de l'UE<\/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-06b8097 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"06b8097\" 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-cc7cd9b\" data-id=\"cc7cd9b\" 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-3806384 elementor-widget elementor-widget-text-editor\" data-id=\"3806384\" 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<h3>TVA dans les pays europ\u00e9ens pour le formulaire 369<\/h3><p>Ce tableau vous sera tr\u00e8s utile pour conna\u00eetre la TVA \u00e0 appliquer dans chaque pays europ\u00e9en.<\/p><table cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b>Pays de l&rsquo;UE<\/b><b><\/b><\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">TVA g\u00e9n\u00e9rale<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">TVA r\u00e9duite<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">TVA super-r\u00e9duite<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde9\ud83c\uddea<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Allemagne<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">19 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">7 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde6\ud83c\udde9<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Andorre<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">4,5 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9,5 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">2,5% &#8211; 1%<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde6\ud83c\uddf9<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Autriche<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">20 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">13 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">10 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde7\ud83c\uddea<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Belgique<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">21 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">12 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">6 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde7\ud83c\uddec<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Bulgarie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">20 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde8\ud83c\uddfe<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Chypre<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">19 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udded\ud83c\uddf7<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Croatie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">25 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">13 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde9\ud83c\uddf0<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Danemark<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">25 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf8\ud83c\uddf0<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Slovaquie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">20 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">10 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf8\ud83c\uddee<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Slov\u00e9nie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">22 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9,5 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddea\ud83c\uddf8<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Espagne<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">21 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">10 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">4 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddea\ud83c\uddea<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Estonie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">20 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddeb\ud83c\uddee<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Finlande<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">24 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">14 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">10 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddeb\ud83c\uddf7<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> France<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">20 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">10 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5,5% &#8211; 2,1%<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddec\ud83c\uddf7<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Gr\u00e8ce<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">24 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">13 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">6 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf3\ud83c\uddf1<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Pays-Bas<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">21 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">&#8211;<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udded\ud83c\uddfa<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Hongrie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">27 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">18 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddee\ud83c\uddea<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Irlande<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">23%**<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">13,5 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9% &#8211; 4,8%<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddee\ud83c\uddf9<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Italie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">22 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">10 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5% &#8211; 4%<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf1\ud83c\uddfb<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Lettonie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">21 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">12 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf1\ud83c\uddf9<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Lituanie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">21 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf1\ud83c\uddfa<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Luxembourg<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">17 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">14 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">8% &#8211; 3%<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf2\ud83c\uddf9<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Malte<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">18 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">7 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf5\ud83c\uddf1<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Pologne<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">23 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">8 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf5\ud83c\uddf9<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Portugal<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">23 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">13 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">6 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddec\ud83c\udde7<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Royaume-Uni*<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p>Remerciez<\/p><\/td><td valign=\"top\"><p>Brexit<\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde8\ud83c\uddff<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> R\u00e9publique tch\u00e8que<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">21 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">15 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">10 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf7\ud83c\uddf4<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Roumanie<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">19 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">9 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\uddf8\ud83c\uddea<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b> Su\u00e8de<\/b><\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">25 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">12 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">6 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><tr><td valign=\"top\"><p><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">\ud83c\udde8\ud83c\udded<\/span><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\"><b>Suisse* 7<\/b><\/span><span style=\"color: #000000; font-family: Apple Color Emoji; font-size: medium;\">,7<\/span><b><\/b><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">7,7 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">3,7 %<\/span><\/p><\/td><td valign=\"top\"><p><span style=\"color: #000000; font-family: Helvetica Neue; font-size: medium;\">2,5 %<\/span><\/p><\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><td valign=\"top\">\u00a0<\/td><\/tr><\/tbody><\/table><p>Ces donn\u00e9es ont \u00e9t\u00e9 \u00e9tablies \u00e0 la date de l&rsquo;article.<\/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-d134014 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d134014\" 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-7a467f4\" data-id=\"7a467f4\" 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-e7c836b elementor-widget elementor-widget-text-editor\" data-id=\"e7c836b\" 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>N&rsquo;oubliez pas que<strong> si vous d\u00e9passez 10 000 euros<\/strong> en ventes \u00e0 distance ou en prestations de services en Europe, vous devrez commencer \u00e0 <strong>d\u00e9clarer et \u00e0 payer la TVA des autres pays<\/strong> \u00e0 l&rsquo;administration fiscale espagnole au moyen du formulaire 369 au cours du <strong>trimestre suivant<\/strong>.<\/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-f0f0dc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0f0dc8\" 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-80a6953\" data-id=\"80a6953\" 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-e61332d elementor-widget elementor-widget-heading\" data-id=\"e61332d\" 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\">Como presentar el modelo 369<\/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-42a3469 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42a3469\" 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-20a7705\" data-id=\"20a7705\" 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-c06c45f elementor-widget elementor-widget-text-editor\" data-id=\"c06c45f\" 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>Le formulaire 369 est d\u00e9pos\u00e9 sur le site web de l&rsquo;agence fiscale sur cette page : <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/tramitacion\/G420.shtml\" rel=\"noopener\">formulaire 369 de la d\u00e9claration fiscale du r\u00e9gime sp\u00e9cial<\/a>.<\/p><p>Pour d\u00e9poser le formulaire 369, vous avez besoin d&rsquo;un <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-comercio-electronico\/presentacion-autoliquidaciones-periodicas-modelo-369.html?faqId=08e59fae9cd78710VgnVCM100000dc381e0aRCRD\" rel=\"noopener\">certificat num\u00e9rique<\/a> ou d&rsquo;un mot de passe.<\/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-e1abe46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1abe46\" 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-3804217\" data-id=\"3804217\" 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-03ba96b elementor-widget elementor-widget-heading\" data-id=\"03ba96b\" 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\u00e9gime en dehors de l'Union europ\u00e9enne<\/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-127e7df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"127e7df\" 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-2afb4cb\" data-id=\"2afb4cb\" 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-a38be83 elementor-widget elementor-widget-text-editor\" data-id=\"a38be83\" 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<h3>Entreprises non \u00e9tablies dans l&rsquo;UE<\/h3><p>Cette possibilit\u00e9 de \u00ab\u00a0centraliser\u00a0\u00bb dans une seule d\u00e9claration la TVA per\u00e7ue dans diff\u00e9rents pays de l&rsquo;UE <i>s&rsquo;applique \u00e9galement aux entreprises non \u00e9tablies dans l&rsquo;UE qui fournissent des services \u00e0 des consommateurs finaux dans l&rsquo;UE.<\/i><\/p><p>Ces entreprises non \u00e9tablies peuvent \u00e9galement utiliser le formulaire 369 AEAT pour d\u00e9clarer la TVA qu&rsquo;elles facturent sur une base trimestrielle (dans ce cas, elles doivent remplir les sections de ce formulaire relatives au <i>syst\u00e8me externe de l&rsquo;UE<\/i> ).<\/p><h3>Exemple de d\u00e9claration avec le formulaire 369<\/h3><p>Ainsi, si une entreprise am\u00e9ricaine fournit des services \u00e0 des consommateurs finaux espagnols, fran\u00e7ais et allemands, elle peut choisir de r\u00e9gler en Espagne la totalit\u00e9 de la TVA factur\u00e9e dans ces trois pays en remplissant le formulaire 369 aupr\u00e8s des autorit\u00e9s fiscales espagnoles.<\/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-6ff6526 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ff6526\" 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-1bf1bd6\" data-id=\"1bf1bd6\" 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-0207801 elementor-widget elementor-widget-image\" data-id=\"0207801\" 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 loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/modelo-369-.jpeg\" class=\"attachment-large size-large wp-image-29037\" alt=\"modelo 369\" srcset=\"https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/modelo-369-.jpeg 640w, https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/modelo-369--400x225.jpeg 400w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/>\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\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-f261f81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f261f81\" 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-e5772cf\" data-id=\"e5772cf\" 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-29a84c2 elementor-widget elementor-widget-heading\" data-id=\"29a84c2\" 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\">Proc\u00e9dure de d\u00e9p\u00f4t du formulaire 369<\/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-da2995a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da2995a\" 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-f4065e8\" data-id=\"f4065e8\" 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-c1e35ae elementor-widget elementor-widget-text-editor\" data-id=\"c1e35ae\" 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>La proc\u00e9dure de d\u00e9p\u00f4t du formulaire 369 est structur\u00e9e en plusieurs \u00e9tapes qui facilitent \u00e0 la fois l&rsquo;enregistrement et la d\u00e9claration de TVA des entreprises op\u00e9rant dans le cadre du commerce \u00e9lectronique au sein de l&rsquo;UE.<\/p><h3>Enregistrement aupr\u00e8s du guichet unique<\/h3><p>La premi\u00e8re \u00e9tape pour se conformer aux obligations fiscales est de s&rsquo;enregistrer aupr\u00e8s du guichet unique (One-Stop-Shop &#8211; OSS).<\/p><p>Ce portail simplifie le processus de d\u00e9p\u00f4t et permet aux entreprises de g\u00e9rer leurs obligations fiscales \u00e0 partir d&rsquo;un point unique.<\/p><h4>D\u00e9p\u00f4t du formulaire 035<\/h4><p>Les entit\u00e9s souhaitant utiliser le syst\u00e8me OSS doivent commencer par remplir le formulaire 035.<\/p><p>Ce formulaire demande des informations pertinentes sur l&rsquo;activit\u00e9 de l&rsquo;entreprise et son pays d&rsquo;\u00e9tablissement.<\/p><p>Il est essentiel qu&rsquo;il soit rempli avec pr\u00e9cision afin d&rsquo;\u00e9viter toute d\u00e9convenue ult\u00e9rieure.<\/p><h4>Obligations d&rsquo;enregistrement du formulaire 369<\/h4><p>Une fois le formulaire 035 d\u00e9pos\u00e9, les entreprises doivent s&rsquo;assurer qu&rsquo;elles respectent toutes les obligations d&rsquo;enregistrement.<\/p><p>Cela inclut la mise \u00e0 jour de tout changement concernant leur activit\u00e9, leur localisation ou le type de produits ou de services offerts.<\/p><p>La mise \u00e0 jour des informations est cruciale pour le bon fonctionnement du syst\u00e8me.<\/p><h3>Collecte des donn\u00e9es n\u00e9cessaires au formulaire 369<\/h3><p>Apr\u00e8s l&rsquo;inscription, vous passerez \u00e0 la collecte des donn\u00e9es n\u00e9cessaires au d\u00e9p\u00f4t du formulaire 369.<\/p><p>Il s&rsquo;agit de recueillir des informations pr\u00e9cises sur toutes les transactions effectu\u00e9es au cours du trimestre.<\/p><h4>Types de ventes et de transactions \u00e0 d\u00e9clarer sur le formulaire 369<\/h4><ul><li>Ventes aux consommateurs finaux (B2C) : il s&rsquo;agit des biens vendus \u00e0 des particuliers dans l&rsquo;UE.<\/li><li>Fourniture de services num\u00e9riques : comprend les services tels que les applications, les cours en ligne, entre autres, aux utilisateurs dans l&rsquo;UE.<\/li><\/ul><h4>Informations requises pour le formulaire 369 de la TVA<\/h4><p>Les informations requises comprennent les \u00e9l\u00e9ments suivants :<\/p><ul><li>Montant total des ventes r\u00e9alis\u00e9es au cours du trimestre.<\/li><li>Taux de TVA applicable selon la l\u00e9gislation de chaque pays de l&rsquo;UE o\u00f9 les ventes ont \u00e9t\u00e9 effectu\u00e9es.<\/li><li>Classification des pays de destination pour chaque transaction.<\/li><\/ul><h3>Remplir et d\u00e9poser le formulaire<\/h3><p>Pour remplir le formulaire 369, il faut \u00eatre attentif aux d\u00e9tails et bien s&rsquo;organiser pour s&rsquo;assurer que toutes les informations recueillies sont exactes et compl\u00e8tes.<\/p><h4>\u00c9tapes pour remplir le formulaire 369<\/h4><p>Le processus de remplissage du formulaire 369 peut \u00eatre d\u00e9compos\u00e9 en plusieurs \u00e9tapes :<\/p><ul><li>Compiler les informations sur les ventes et les services num\u00e9riques r\u00e9alis\u00e9s au cours du trimestre.<\/li><li>S&rsquo;assurer que les taux de TVA sont corrects et correspondent \u00e0 chaque pays.<\/li><li>Saisir toutes les donn\u00e9es dans le formulaire en suivant les directives \u00e9tablies par l&rsquo;Agence des imp\u00f4ts.<\/li><\/ul><h4>Envoi du formulaire 369 en ligne \u00e0 l&rsquo;administration fiscale<\/h4><p>Enfin, une fois le formulaire 369 rempli, il est n\u00e9cessaire de l&rsquo;envoyer sous forme num\u00e9rique \u00e0 l&rsquo;Agence fiscale.<\/p><p>Cet envoi doit \u00eatre effectu\u00e9 dans les d\u00e9lais impartis afin d&rsquo;\u00e9viter les amendes ou les p\u00e9nalit\u00e9s.<\/p><p>Le d\u00e9p\u00f4t \u00e9lectronique permet d&rsquo;assurer l&rsquo;efficacit\u00e9 et la s\u00e9curit\u00e9 du processus.<\/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-54863ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54863ea\" 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-bed661e\" data-id=\"bed661e\" 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-17ba263 elementor-widget elementor-widget-heading\" data-id=\"17ba263\" 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\">D\u00e9lais et conditions de d\u00e9p\u00f4t du formulaire 369<\/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-6b7a563 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b7a563\" 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-85c079e\" data-id=\"85c079e\" 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-b5a2086 elementor-widget elementor-widget-text-editor\" data-id=\"b5a2086\" 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>Le respect des d\u00e9lais et des conditions de d\u00e9p\u00f4t du formulaire 369 est essentiel pour \u00e9viter les p\u00e9nalit\u00e9s et maintenir une relation harmonieuse avec l&rsquo;Agence fiscale.<\/p><h3>Dates de d\u00e9p\u00f4t trimestrielles<\/h3><p>Le formulaire 369 est d\u00e9pos\u00e9 trimestriellement, ce qui signifie que les entreprises doivent conna\u00eetre les dates limites de d\u00e9p\u00f4t de cette d\u00e9claration.<\/p><p>Les dates de d\u00e9p\u00f4t sont les suivantes :<\/p><ul><li>Premier trimestre (janvier \u00e0 mars) : jusqu&rsquo;au 30 avril.<\/li><li>Deuxi\u00e8me trimestre (avril \u00e0 juin) : jusqu&rsquo;au 31 juillet.<\/li><li>Troisi\u00e8me trimestre (juillet \u00e0 septembre) : jusqu&rsquo;au 31 octobre.<\/li><li>Quatri\u00e8me trimestre (octobre \u00e0 d\u00e9cembre) : jusqu&rsquo;au 31 janvier de l&rsquo;ann\u00e9e suivante.<\/li><\/ul><p>Il est essentiel que les entreprises respectent ces 369 \u00e9ch\u00e9ances pour \u00e9viter les surtaxes et les amendes de l&rsquo;Agence fiscale.<\/p><p>Le non-respect de l&rsquo;une de ces \u00e9ch\u00e9ances peut entra\u00eener des complications fiscales susceptibles d&rsquo;affecter les activit\u00e9s de l&rsquo;entreprise.<\/p><h3>Statut des contribuables<\/h3><p>L&rsquo;obligation de d\u00e9poser le formulaire 369 s&rsquo;applique aux entreprises dont la facturation aux consommateurs finaux dans d&rsquo;autres pays de l&rsquo;UE d\u00e9passe 10 000 euros par an.<\/p><p>Il s&rsquo;agit des entreprises de commerce \u00e9lectronique et des fournisseurs de services num\u00e9riques.<\/p><p>Les conditions sp\u00e9cifiques sont les suivantes :<\/p><ul><li>Les entreprises qui vendent par l&rsquo;interm\u00e9diaire de leur site web \u00e0 des particuliers dans l&rsquo;UE.<\/li><li>Les entreprises offrant des services num\u00e9riques aux consommateurs dans les \u00c9tats membres de l&rsquo;UE.<\/li><\/ul><p>Les entreprises qui n&rsquo;atteignent pas ce seuil ne sont pas tenues de d\u00e9poser le formulaire 369 et peuvent continuer \u00e0 d\u00e9poser leurs d\u00e9clarations de TVA au moyen du formulaire 303, comme elles le faisaient auparavant.<\/p><h3>Cons\u00e9quences de la non-conformit\u00e9<\/h3><p>Le fait de ne pas d\u00e9poser le formulaire 369 dans les d\u00e9lais impartis peut entra\u00eener diverses cons\u00e9quences.<\/p><p>Les cons\u00e9quences les plus courantes sont les suivantes<\/p><ul><li><strong>Amendes et majorations<\/strong>: l&rsquo;administration fiscale impose des p\u00e9nalit\u00e9s qui peuvent aller d&rsquo;un pourcentage de la TVA non d\u00e9clar\u00e9e \u00e0 des amendes fixes pour d\u00e9faut de d\u00e9claration.<\/li><li><strong>Perte de droits<\/strong>: Les entreprises qui ne respectent pas les r\u00e8gles peuvent perdre l&rsquo;acc\u00e8s \u00e0 des r\u00e9gimes fiscaux favorables.<\/li><li><strong>Demandes et inspections<\/strong> fiscales : le non-respect des obligations fiscales peut donner lieu \u00e0 des contr\u00f4les fiscaux plus approfondis, susceptibles de nuire \u00e0 la stabilit\u00e9 et \u00e0 la r\u00e9putation de l&rsquo;entreprise.<\/li><\/ul><p>Il est donc essentiel que les entreprises surveillent de pr\u00e8s leurs obligations fiscales lors du d\u00e9p\u00f4t du formulaire 369 afin d&rsquo;\u00e9viter toute complication juridique ou financi\u00e8re.<\/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-4ef7e72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ef7e72\" 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-7da980f\" data-id=\"7da980f\" 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-99503ef elementor-widget elementor-widget-heading\" data-id=\"99503ef\" 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\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/iva\/iva-comercio-electronico\/presentacion-autoliquidaciones-periodicas-modelo-369.html\">Questions fr\u00e9quemment pos\u00e9es sur le formulaire 369<\/a><\/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-a8a1140 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8a1140\" 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-40e3754\" data-id=\"40e3754\" 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-b750858 elementor-widget elementor-widget-heading\" data-id=\"b750858\" 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\">En bref<\/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-097051f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"097051f\" 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-fe5ed11\" data-id=\"fe5ed11\" 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-95b6482 elementor-widget elementor-widget-text-editor\" data-id=\"95b6482\" 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>Si vous vendez en Europe et que vous d\u00e9passez la barre des 10 000 euros dans un pays ou au total, vous devrez d\u00e9clarer la TVA de ces pays au cours du trimestre suivant.<\/p><p>En d&rsquo;autres termes, vous devrez conna\u00eetre la TVA de tous les pays o\u00f9 vous vendez et l&rsquo;indiquer dans votre formulaire de d\u00e9claration 369.<\/p><p>En d&rsquo;autres termes, jusqu&rsquo;\u00e0 10 000 euros, vos clients vous paient la TVA espagnole et si vous d\u00e9passez cette limite, vos clients devront vous payer la TVA de leur pays d&rsquo;origine.<\/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>Le formulaire 369 est une d\u00e9claration fiscale destin\u00e9e au r\u00e8glement de la TVA pour les entreprises r\u00e9alisant des ventes \u00e0 des consommateurs finaux dans d&rsquo;autres pays de l&rsquo;UE. Introduit le 1er juillet 2021, il vise \u00e0 simplifier la gestion fiscale du commerce \u00e9lectronique. Ce mod\u00e8le fait partie du syst\u00e8me de guichet unique, qui permet aux [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":29045,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-36707","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\/08\/modelo-369.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/modelo-369-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/modelo-369-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/08\/modelo-369.jpeg",640,360,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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