{"id":1179,"date":"2025-02-06T14:48:34","date_gmt":"2025-02-06T13:48:34","guid":{"rendered":"https:\/\/www.integral.be\/?p=1179"},"modified":"2025-02-06T14:48:34","modified_gmt":"2025-02-06T13:48:34","slug":"la-nouvelle-chaine-tva-a-partir-du-1er-janvier-2025","status":"publish","type":"post","link":"https:\/\/integral.software\/fr\/la-nouvelle-chaine-tva-a-partir-du-1er-janvier-2025\/","title":{"rendered":"La nouvelle cha\u00eene TVA \u00e0 partir du 1er janvier 2025"},"content":{"rendered":"<p>Le 1<sup>er<\/sup>\u00a0janvier 2025, la\u00a0<a href=\"https:\/\/www.ejustice.just.fgov.be\/cgi\/article.pl?language=fr&amp;sum_date=2023-03-23&amp;lg_txt=f&amp;pd_search=2023-03-23&amp;s_editie=1&amp;numac_search=2023041020&amp;caller=sum&amp;2023041020=1&amp;view_numac=2023041020nx2023048329n\" target=\"_blank\" rel=\"noopener noreferrer\" data-extlink=\"\">Loi visant \u00e0 moderniser la cha\u00eene TVA et la perception des cr\u00e9ances fiscales et non fiscales<span class=\"ext\"><span class=\"element-invisible\">(link is external)<\/span><\/span><\/a>\u00a0au sein du SPF Finances entrera en vigueur.<\/p>\n<p>&nbsp;<\/p>\n<p>Ce projet ambitieux rev\u00eat une importance capitale non seulement pour le SPF Finances, mais \u00e9galement pour les assujettis et pour les experts-comptables et conseillers fiscaux.<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019objectif est clair\u00a0: offrir plus de flexibilit\u00e9, de clart\u00e9 et de simplification \u00e0 toutes les parties prenantes et encourager un comportement conforme.<\/p>\n<p>&nbsp;<\/p>\n<h4>Qu&rsquo;est-ce qui change pour les entreprises assujetties \u00e0 la TVA ?<\/h4>\n<ul>\n<li>Prolongation des d\u00e9lais\u00a0: les d\u00e9clarants trimestriels b\u00e9n\u00e9ficieront de d\u00e9lais de d\u00e9p\u00f4t et de paiement plus longs.<\/li>\n<li>Suppression de la possibilit\u00e9 de d\u00e9p\u00f4t d\u2019une d\u00e9claration p\u00e9riodique corrective apr\u00e8s la date l\u00e9gale limite de d\u00e9p\u00f4t<\/li>\n<li>Introduction d&rsquo;un d\u00e9lai de r\u00e9ponse pour les demandes de renseignements<\/li>\n<li>Introduction de la proposition de d\u00e9claration de substitution en cas de non-d\u00e9p\u00f4t d&rsquo;une d\u00e9claration p\u00e9riodique \u00e0 la TVA<\/li>\n<li>Amendes adapt\u00e9es<\/li>\n<li>Le compte-provisions TVA remplace le compte courant TVA<\/li>\n<li>Gestion simplifi\u00e9e via MyMinfin\u00a0: consultation et gestion de la situation financi\u00e8re en un seul endroit<\/li>\n<li>R\u00e8gles adapt\u00e9es pour les remboursements TVA<\/li>\n<li>Nouveaux num\u00e9ros de compte pour le paiement de la TVA<\/li>\n<li>Possibilit\u00e9 de payer la TVA par domiciliation bancaire<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Ces nouveaut\u00e9s seront introduites progressivement entre le 1<sup>er<\/sup>\u00a0janvier 2025 et le d\u00e9but de l&rsquo;ann\u00e9e 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le 1er\u00a0janvier 2025, la\u00a0Loi visant \u00e0 moderniser la cha\u00eene TVA et la perception des cr\u00e9ances fiscales et non fiscales(link is external)\u00a0au sein du SPF Finances entrera en vigueur. &nbsp; Ce projet ambitieux rev\u00eat une importance capitale non seulement pour le SPF Finances, mais \u00e9galement pour les assujettis et pour les experts-comptables et conseillers fiscaux. &nbsp; [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1179","post","type-post","status-publish","format-standard","hentry","category-erp"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.9 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-snippet:-1, max-image-preview:large, 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