{"id":175,"date":"2021-01-23T15:49:36","date_gmt":"2021-01-23T14:49:36","guid":{"rendered":"http:\/\/expertsetformation.fr\/?page_id=175"},"modified":"2022-11-22T16:24:04","modified_gmt":"2022-11-22T15:24:04","slug":"les-difficultes-de-la-tva","status":"publish","type":"page","link":"https:\/\/expertsetformation.fr\/?page_id=175","title":{"rendered":"LES DIFFICULTES DE LA TVA"},"content":{"rendered":"

Programme de Formation<\/p>\n

Mise \u00e0 jour le 18 novembre 2022<\/p>\n

Intitul\u00e9 de la formation :<\/p>\n

LES DIFFICULTES DE LA TVA<\/p>\n

Objectif p\u00e9dagogique :<\/p>\n

Ma\u00eetriser les r\u00e8gles particuli\u00e8res en mati\u00e8re de TVA. Savoir mettre en place une grille de lecture permettant de traiter chaque difficult\u00e9 en appliquant les grands principes de cet imp\u00f4t. A l\u2019issue de la formation, le stagiaire sera notamment capable de d\u00e9terminer la territorialit\u00e9 d’une op\u00e9ration imposable, la base taxable, le taux applicable et les modalit\u00e9s de d\u00e9claration.<\/p>\n

Le public vis\u00e9 et les pr\u00e9requis :<\/p>\n

Responsables administratifs, comptables ou financiers<\/p>\n

Les moyens p\u00e9dagogiques, techniques et d’encadrement :<\/p>\n

– Vid\u00e9o projection de diapositives<\/p>\n

– Supports \u00e9crits remis aux participants<\/p>\n

– QCM des acquis<\/p>\n

Lieu : dans les locaux de l’entreprise cliente ou dans les locaux de EXPERTS ET FORMATION<\/p>\n

Accessibilit\u00e9 :<\/p>\n

Si l’un des futurs participants de la formation (ou vous-m\u00eame) est en situation de handicap, et pour toute question y compris sur l’accessibilit\u00e9,  vsou pouvez prendre contact avec nous : contact@expertsetformation.fr<\/p>\n

Moyens permettant de suivre l’ex\u00e9cution de l’action et d’en appr\u00e9cier les cons\u00e9quences :<\/p>\n

.Test de d\u00e9but de formation d’\u00e9valuation : se situer dans la pratique. <\/p>\n

.A la fin de chaque s\u00e9ance de formation : \u00e9valuation \u00ab \u00e0 chaud \u00bb des participants.<\/p>\n

.Cours th\u00e9orique<\/p>\n

.Exercices pratiques et mises en situation r\u00e9elle<\/p>\n

Modalit\u00e9s d’\u00e9valuation :<\/p>\n

.Au d\u00e9but de la journ\u00e9e, un QCM permet de v\u00e9rifier que les principes minimums sont acquis<\/p>\n

.Le formateur approfondira les points sur lesquels existeraient des lacunes et reviendra \u00e9ventuellement sur des principes de base<\/p>\n

.A l’issue de la formation il sera remis \u00e0 chaque personne form\u00e9e une attestation de formation.<\/p>\n

Plan :<\/p>\n

I.Les r\u00e8gles de facturation<\/p>\n

         a)La probl\u00e9matique de la caisse<\/p>\n

         b)La piste d’audit fiable<\/p>\n

II.La d\u00e9claration de la TVA<\/p>\n

         a)La d\u00e9claration en d\u00e9tail<\/p>\n

         b)Le contr\u00f4le de la d\u00e9claration<\/p>\n

III.Le champ d\u2019application<\/p>\n

         a)Livraison de bien et prestation de service<\/p>\n

         b)Notion d’assujetti<\/p>\n

         c)Assujettissement sur option<\/p>\n

IV.La TVA d\u00e9ductible<\/p>\n

         a)Principes de d\u00e9duction<\/p>\n

         b)R\u00e9gularisations annuelles et r\u00e9gularisations globales<\/p>\n

         c)D\u00e9ductibilit\u00e9 dans les holdings<\/p>\n

         d)TVA sur les v\u00e9hicules de tourisme<\/p>\n

V.La base taxable<\/p>\n

         a)Principes g\u00e9n\u00e9raux<\/p>\n

         b)Refacturations et d\u00e9bours<\/p>\n

         c)Groupements<\/p>\n

         d)Cadeaux<\/p>\n

VI.Le taux de TVA<\/p>\n

         a)Taux r\u00e9duits et clause de gel<\/p>\n

         b)Restauration<\/p>\n

         c)Travaux sur l’habitation principale<\/p>\n

VII.La territorialit\u00e9<\/p>\n

         a)Notion d\u2019\u00e9tablissement stable<\/p>\n

         b)Autoliquidation de la TVA<\/p>\n

         c)Autoliquidation interne<\/p>\n

         d)Autoliquidation externe<\/p>\n

         e)Extraterritorial, livraisons de biens<\/p>\n

         f)Extraterritorial, prestations de services<\/p>\n

         g)Fraude carrousel<\/p>\n

VIII.Les r\u00e9gimes particuliers<\/p>\n

         a)Associations<\/p>\n

         b)Subventions<\/p>\n

         c)Agences de voyages<\/p>\n

         d)Galeries d\u2019art<\/p>\n

         e)TVA immobili\u00e8re<\/p>\n

Conclusion<\/p>\n

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

Programme de Formation Mise \u00e0 jour le 18 novembre 2022 Intitul\u00e9 de la formation : LES DIFFICULTES DE LA TVA Objectif p\u00e9dagogique : Ma\u00eetriser les r\u00e8gles particuli\u00e8res en mati\u00e8re de TVA. Savoir mettre en place une grille de lecture permettant de traiter chaque difficult\u00e9 en appliquant les grands principes de cet imp\u00f4t. A l\u2019issue de la formation,<\/p><\/div>\n

Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":230,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-175","page","type-page","status-publish","hentry"],"yoast_head":"\nLES DIFFICULTES DE LA TVA - EXPERTS ET FORMATION<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/expertsetformation.fr\/?page_id=175\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LES DIFFICULTES DE LA TVA - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"Programme de Formation Mise \u00e0 jour le 18 novembre 2022 Intitul\u00e9 de la formation : LES DIFFICULTES DE LA TVA Objectif p\u00e9dagogique : Ma\u00eetriser les r\u00e8gles particuli\u00e8res en mati\u00e8re de TVA. 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