{"id":175,"date":"2021-01-23T15:49:36","date_gmt":"2021-01-23T14:49:36","guid":{"rendered":"http:\/\/expertsetformation.fr\/?page_id=175"},"modified":"2026-09-12T10:33:31","modified_gmt":"2026-09-12T08:33:31","slug":"les-difficultes-de-la-tva","status":"publish","type":"page","link":"https:\/\/expertsetformation.fr\/?page_id=175","title":{"rendered":"LES DIFFICULT\u00c9S DE LA TVA"},"content":{"rendered":"\n<h1 class=\"wp-block-heading has-text-align-center has-vivid-red-color has-text-color has-link-color wp-elements-1\">Programme de Formation<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Mise \u00e0 jour le 18 novembre 2025<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-2\">Intitul\u00e9 de la formation\u00a0:<\/h3>\n\n\n\n<h1 class=\"wp-block-heading has-text-align-center\">LES DIFFICULT\u00c9S DE LA TVA<\/h1>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-3\">Objectifs p\u00e9dagogiques\u00a0:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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&rsquo;une op\u00e9ration imposable, la base taxable, le taux applicable et les modalit\u00e9s de d\u00e9claration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-4\">Dur\u00e9e: <\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">7 heures <\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-5\">Public vis\u00e9\u00a0:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Responsables administratifs, comptables ou financiers<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-6\">Niveau minimum requis :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">BTS comptabilit\u00e9 ou \u00e9quivalent<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-7\">D\u00e9lai d&rsquo;acc\u00e8s :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">15 jours<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-8\">Lieu :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dans les locaux de l&rsquo;entreprise cliente&nbsp;ou dans les locaux de EXPERTS ET FORMATION ou en visioconf\u00e9rence<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-9\">Moyens p\u00e9dagogiques:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"> Vid\u00e9o projection de diapositives; supports de formation; mises en situation et cas pratiques<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-10\">Accessibilit\u00e9 :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si l&rsquo;un des futurs participants de la formation (ou vous-m\u00eame) est en situation de handicap, et pour toute question y compris sur l&rsquo;accessibilit\u00e9,&nbsp; vous pouvez prendre contact avec nous : contact@expertsetformation.fr<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-11\">Formateur :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Expert Comptable<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-12\">\u00c9valuation :<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">QCM, Cas pratiques<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-vivid-red-color has-text-color has-link-color wp-elements-13\">Plan\u00a0:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">I.Les r\u00e8gles de facturation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)La probl\u00e9matique de la caisse<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)La piste d&rsquo;audit fiable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">II.La d\u00e9claration de la TVA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)La d\u00e9claration en d\u00e9tail<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)Le contr\u00f4le de la d\u00e9claration<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">III.Le champ d\u2019application<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)Livraison de bien et prestation de service<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)Notion d&rsquo;assujetti<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;c)Assujettissement sur option<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IV.La TVA d\u00e9ductible<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)Principes de d\u00e9duction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)R\u00e9gularisations annuelles et r\u00e9gularisations globales<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;c)D\u00e9ductibilit\u00e9 dans les holdings<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;d)TVA sur les v\u00e9hicules de tourisme<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V.La base taxable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)Principes g\u00e9n\u00e9raux<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)Refacturations et d\u00e9bours<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;c)Groupements<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;d)Cadeaux<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VI.Le taux de TVA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)Taux r\u00e9duits et clause de gel<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)Restauration<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;c)Travaux sur l&rsquo;habitation principale<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VII.La territorialit\u00e9<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)Notion d\u2019\u00e9tablissement stable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)Autoliquidation de la TVA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;c)Autoliquidation interne<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;d)Autoliquidation externe<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;e)Extraterritorial, livraisons de biens<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;f)Extraterritorial, prestations de services<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;g)Fraude carrousel<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VIII.Les r\u00e9gimes particuliers<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;a)Associations<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;b)Subventions<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;c)Agences de voyages<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;d)Galeries d\u2019art<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;e)TVA immobili\u00e8re<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conclusion<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\t\t\t<a href=\"http:\/\/expertsetformation.fr\/?page_id=122\" role=\"button\"><br>\n\t\t\t\t\t\tDEVIS<br>\n\t\t\t\t\t<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Programme de Formation Mise \u00e0 jour le 18 novembre 2025 Intitul\u00e9 de la formation\u00a0: LES DIFFICULT\u00c9S DE LA TVA Objectifs p\u00e9dagogiques\u00a0: 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<div class=\"blog-btn\"><a href=\"https:\/\/expertsetformation.fr\/?page_id=175\" class=\"home-blog-btn\">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":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LES DIFFICULT\u00c9S 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 DIFFICULT\u00c9S DE LA TVA - EXPERTS ET FORMATION\" \/>\n<meta property=\"og:description\" content=\"Programme de Formation Mise \u00e0 jour le 18 novembre 2025 Intitul\u00e9 de la formation\u00a0: LES DIFFICULT\u00c9S DE LA TVA Objectifs p\u00e9dagogiques\u00a0: Ma\u00eetriser les r\u00e8gles particuli\u00e8res en mati\u00e8re de TVA. 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