{"id":80954,"date":"2020-05-14T16:12:00","date_gmt":"2020-05-14T14:12:00","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/brexit-consequences-on-vat-refunds-for-the-companies-established-in-the-eu\/"},"modified":"2020-06-03T14:11:11","modified_gmt":"2020-06-03T12:11:11","slug":"brexit-consequences-on-vat-refunds-for-the-companies-established-in-the-eu","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/brexit-consequences-on-vat-refunds-for-the-companies-established-in-the-eu\/","title":{"rendered":"Brexit: consequences on VAT refunds for the companies established in the EU"},"content":{"rendered":"\t\t
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Attention : les informations suivantes sont donn\u00e9es \u00e0 titre indicatives et sont susceptibles d\u2019\u00e9voluer rapidement.<\/em><\/p>\n\n

La p\u00e9riode de transition du Brexit s\u2019ach\u00e8vera au 31 d\u00e9cembre 2020. Cela signifie qu\u2019\u00e0 compter du 1er janvier 2021, le Royaume-uni ne fera officiellement plus partie de l\u2019Union Europ\u00e9enne, avec toutes les cons\u00e9quences que cela implique.<\/p>\n\n


S\u2019agissant des remboursements de TVA pour les entreprises \u00e9tablies dans l\u2019UE, la cons\u00e9quence principale du BREXIT est la fermeture au 31 mars\u00a02021 du portail \u00e9lectronique europ\u00e9en pour les remboursements de TVA entre l’UE et le Royaume-Uni.<\/strong><\/p>\n\n

Quels sont les changements pour les demandes de remboursement de TVA europ\u00e9enne par des entreprises britanniques ?<\/strong><\/h2>\n\n

Aujourd<\/strong>\u2019<\/strong>hui,<\/strong> pour une entreprise \u00e9tablie au Royaume-Uni, le remboursement de la TVA pay\u00e9e dans un autre Etat membre de l\u2019UE s\u2019effectue par le biais de la proc\u00e9dure dite \u00ab 9e directive \u00bb, en d\u00e9posant une demande via le portail \u00e9lectronique accessible au Royaume-Uni.<\/p>\n\n

Cette demande doit \u00eatre d\u00e9pos\u00e9e au plus tard le 30 septembre de l\u2019ann\u00e9e qui suit celle au cours de laquelle la TVA a \u00e9t\u00e9 pay\u00e9e.<\/p>\n\n

Apr\u00e8s une v\u00e9rification sommaire des donn\u00e9es obligatoires, cette demande est ensuite transmise par voie \u00e9lectronique au service fiscal comp\u00e9tent de l\u2019Etat membre dans lequel la TVA a \u00e9t\u00e9 pay\u00e9e qui se charge de traiter la demande de remboursement.<\/p>\n\n


En raison du BREXIT <\/strong>les demandes de remboursement de la TVA europ\u00e9enne pay\u00e9e durant l\u2019ann\u00e9e 2020 devront \u00eatre d\u00e9pos\u00e9es :<\/p>\n\n

    \n
  • Jusqu\u2019au 31 mars 2021 par le biais du portail \u00e9lectronique europ\u00e9en ;
    \n
      \n
    • A compter du 1er avril 2021, par le biais de la proc\u00e9dure de remboursement\u00a0 dite \u00ab\u00a013e Directive\u00a0\u00bb applicable aux entreprises qui ne sont pas \u00e9tablies dans l\u2019UE.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n

      Quels sont les changements pour les demandes de remboursement de TVA britannique par des entreprises europ\u00e9ennes ?<\/strong><\/h2>\n\n

      Aujourd<\/strong>\u2019<\/strong>hui,<\/strong> pour une entreprise \u00e9tablie dans un Etat membre de l\u2019UE (autre que le Royaume-Uni), le remboursement de la TVA pay\u00e9e au Royaume-Uni s\u2019effectue par le biais de la proc\u00e9dure dite \u00ab 9e directive \u00bb, en d\u00e9posant une demande via le portail \u00e9lectronique accessible dans son Etat membre d\u2019\u00e9tablissement.<\/p>\n\n

      Cette demande doit \u00eatre d\u00e9pos\u00e9e au plus tard le 30 septembre de l\u2019ann\u00e9e qui suit celle au cours de laquelle la TVA a \u00e9t\u00e9 pay\u00e9e.<\/p>\n\n

      Apr\u00e8s une v\u00e9rification sommaire des donn\u00e9es obligatoires, cette demande est ensuite transmise par voie \u00e9lectronique au service fiscal comp\u00e9tent au Royaume-Uni qui traite la demande de remboursement.<\/p>\n\n

      En raison du BREXIT <\/strong>les demandes de remboursement de la TVA britannique pay\u00e9e durant l\u2019ann\u00e9e 2020 devront \u00eatre d\u00e9pos\u00e9es :<\/p>\n\n

        \n
      • Jusqu\u2019au 31 mars 2021 par le biais du portail \u00e9lectronique europ\u00e9en ;<\/li>\n<\/ul>\n\n
          \n
        • \u00c0 compter du 1er avril 2021, directement aupr\u00e8s de l\u2019administration fiscale\u00a0 britannique selon une proc\u00e9dure sp\u00e9cifique au Royaume-Uni.<\/li>\n<\/ul>\n\n

          Quid des accords de r\u00e9ciprocit\u00e9 en mati\u00e8re de TVA ?<\/h2>\n\n

          Les entreprises \u00e9tablies en dehors de l\u2019Union europ\u00e9enne ont en principe le droit de se faire rembourser la TVA qu\u2019elles ont pay\u00e9 dans un des 28 Etats membres de l\u2019Union Europ\u00e9enne.<\/p>\n\n

          Certains \u00c9tats membre de l’UE accordent les remboursements\u00a0de TVA \u00e0 toutes les entreprises non europ\u00e9ennes, sans distinction selon leur pays d’\u00e9tablissement.\u00a0<\/p>\n\n

          En revanche, d’autres \u00c9tats membres de l’UE conditionnent le remboursement \u00e0 l’existence, avec le pays d’\u00e9tablissement de l’entreprise, d’accords de r\u00e9ciprocit\u00e9s ou au moins une r\u00e9ciprocit\u00e9 de fait dans le remboursement de la TVA.<\/p>\n

          <\/p>\n

          <\/p>\n

          \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
          \u00c9TAT MEMBRE DE L’U.E.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/span><\/th>\nR\u00c9CIPROCIT\u00c9 N\u00c9CESSAIRE<\/strong><\/span><\/th>\n<\/tr>\n<\/thead>\n
          Allemagne<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Autriche<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Belgique<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Bulgarie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Chypre<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Croatie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Danemark<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Espagne<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Estonie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Finlande<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          France<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Gr\u00e8ce<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Irlande<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Italie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Hongrie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Lettonie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Lituanie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Luxembourg<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Malte<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Pays-Bas<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Pologne<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Portugal<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          R\u00e9publique Tch\u00e8que<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Roumanie<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Royaume-Uni<\/strong><\/td>\nNON<\/td>\n<\/tr>\n
          Slovaquie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Slov\u00e9nie<\/strong><\/td>\nOUI<\/td>\n<\/tr>\n
          Su\u00e8de<\/strong><\/td>\nNON<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

          <\/p>\n

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

          Attention: the following information are indicative and are likely to change quickly. The Brexit transition period will end on 31st December 2020. This means that…<\/p>\n","protected":false},"author":36,"featured_media":80774,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44,3350],"tags":[1983,1984,3351],"pays":[3358],"class_list":["post-80954","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-vat","tag-all-en","tag-international-taxes-en","tag-vat-en","pays-european-union"],"yoast_head":"\nBrexit consequences on VAT refunds in the EU | ASD Group<\/title>\n<meta name=\"description\" content=\"What is the Brexit impact on VAT refunds for the companies established in the European Union. 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