{"id":13143,"date":"2022-03-04T15:45:54","date_gmt":"2022-03-04T14:45:54","guid":{"rendered":"https:\/\/prod-migration-second.local\/?p=13143"},"modified":"2025-08-25T13:15:32","modified_gmt":"2025-08-25T11:15:32","slug":"le-regime-oss","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/fr-be\/blog\/le-regime-oss\/","title":{"rendered":"Nouvelles r\u00e8gles en mati\u00e8re de TVA\u202f: que signifie le r\u00e9gime OSS pour vos clients \u00e9tablis au sein de l\u2019UE\u2009?"},"content":{"rendered":"\n<p><b><span data-contrast=\"none\">Lors de ventes \u00e0 des clients particuliers \u00e9tablis au sein de l\u2019Union europ\u00e9enne, vous facturez logiquement la TVA. Le tarif appliqu\u00e9 a \u00e9t\u00e9 modifi\u00e9 en 2021 en raison du nouveau <\/span><\/b><b><span data-contrast=\"none\">r\u00e9gime One Stop Shop<\/span><\/b><b><span data-contrast=\"none\">. Qu\u2019est-ce que le <\/span><\/b><b><span data-contrast=\"none\">syst\u00e8me de guichet unique<\/span><\/b><b><span data-contrast=\"none\"> et quelles sont les cons\u00e9quences sur vos ventes aux particuliers au sein de l\u2019UE\u2009? Nous faisons le point pour vous.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b><span data-contrast=\"none\">R\u00e8gles en mati\u00e8re de TVA<\/span><\/b><b><span data-contrast=\"none\"> lors de ventes aux particuliers au sein de l\u2019UE<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/h2>\n\n\n\n<p><span data-contrast=\"none\">Vous vendez des services aux particuliers \u00e9tablis dans l\u2019UE\u2009? Vous facturez alors g\u00e9n\u00e9ralement le <\/span><b><span data-contrast=\"none\">taux de TVA du pays de votre client<\/span><\/b><span data-contrast=\"none\">, sauf s\u2019il s\u2019agit de services num\u00e9riques ou de ventes \u00e0 distance.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<p><span data-contrast=\"none\">On entend par <\/span><b><span data-contrast=\"none\">services num\u00e9riques<\/span><\/b><span data-contrast=\"none\">\u202f:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span data-contrast=\"none\">des services \u00e9lectroniques (services dits TBE),<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span data-contrast=\"none\">des services de t\u00e9l\u00e9communication,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/li>\n\n\n\n<li><span data-contrast=\"none\">des services de radiodiffusion et de t\u00e9l\u00e9vision.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559685&quot;:0,&quot;335559731&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/li>\n<\/ul>\n\n\n\n<p><b><span data-contrast=\"none\">Les ventes \u00e0 distance <\/span><\/b><span data-contrast=\"none\">sont des transactions dans lesquelles vous vendez, en tant qu\u2019entrepreneur, des biens \u00e0 un particulier \u00e9tabli dans un autre \u00c9tat membre. Par exemple, via un <\/span><span data-contrast=\"none\">webshop<\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span data-contrast=\"none\">&nbsp;<\/span><br><b><span data-contrast=\"none\">R\u00e8gles en mati\u00e8re de TVA<\/span><\/b><b><span data-contrast=\"none\"> pour l\u2019e-commerce et les <\/span><\/b><b><span data-contrast=\"none\">services num\u00e9riques<\/span><\/b><b><span data-contrast=\"none\"> en Europe<\/span><\/b><\/h2>\n\n\n\n<p><span data-contrast=\"none\">Vous facturez la TVA \u00e9trang\u00e8re ou la TVA belge sur les ventes \u00e0 distance et les services num\u00e9riques\u2009? Pour ce faire, v\u00e9rifiez le <\/span><b><span data-contrast=\"none\">chiffre d\u2019affaires de vos ventes \u00e0 distance et de vos services num\u00e9riques au sein de l\u2019UE<\/span><\/b><span data-contrast=\"none\"> pour l\u2019ann\u00e9e calendrier en cours.&nbsp;<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span data-contrast=\"none\">Il est <\/span><b><span data-contrast=\"none\">inf\u00e9rieur \u00e0 10\u2009000\u202feuros\u2009<\/span><\/b><span data-contrast=\"none\">? C\u2019\u00e9tait aussi le cas l\u2019ann\u00e9e calendrier pr\u00e9c\u00e9dente\u2009?<\/span><span data-contrast=\"none\">Vous pouvez alors facturer la TVA belge et le faire \u00e9galement l\u2019ann\u00e9e calendrier suivante\u202f- \u00e0 moins que votre chiffre d\u2019affaires provenant de ces ventes ne d\u00e9passe les 10\u2009000\u202feuros pour l\u2019ann\u00e9e en question.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/li>\n\n\n\n<li><span data-contrast=\"none\">Le chiffre d\u2019affaires combin\u00e9 <\/span><b><span data-contrast=\"none\">d\u00e9passe 10\u2009000\u202feuros\u2009<\/span><\/b><span data-contrast=\"none\">?<\/span><span data-contrast=\"none\">Appliquez le <\/span><span data-contrast=\"none\">taux de TVA<\/span><span data-contrast=\"none\"> du pays de votre client et continuez \u00e0 le faire au moins l\u2019ann\u00e9e suivante.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/li>\n<\/ul>\n\n\n\n<p><b><span data-contrast=\"none\">Alternative au seuil de 10\u2009000\u202feuros<\/span><\/b><br><span data-contrast=\"none\">Vous pouvez \u00e9galement choisir de ne pas prendre en compte ce seuil de 10\u2009000\u202feuros. Dans ce cas, vous facturez toujours le <\/span><span data-contrast=\"none\">taux de TVA<\/span><span data-contrast=\"none\"> applicable dans le pays de votre client \u00e9tabli au sein de l\u2019UE. Ce choix est valable pour 2 ans minimum.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b><span data-contrast=\"none\">R\u00e9gime OSS\u202f: <\/span><\/b><b><span data-contrast=\"none\">d\u00e9claration <\/span><\/b><b><span data-contrast=\"none\">simplifi\u00e9e <\/span><\/b><b><span data-contrast=\"none\">de TVA \u00e9trang\u00e8re<\/span><\/b><\/h2>\n\n\n\n<p><span data-contrast=\"none\">Depuis 2021, il est plus facile de d\u00e9clarer et de payer la <\/span><span data-contrast=\"none\">TVA \u00e9trang\u00e8re<\/span><span data-contrast=\"none\">. Via le <\/span><span data-contrast=\"none\">One Stop Shop<\/span><span data-contrast=\"none\"> (OSS) ou <\/span><span data-contrast=\"none\">guichet unique<\/span><span data-contrast=\"none\">, vous d\u00e9clarez <\/span><b><span data-contrast=\"none\">une fois par trimestre<\/span><\/b><span data-contrast=\"none\"> toute la TVA \u00e9trang\u00e8re due.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<p><span data-contrast=\"none\">Vous soumettez votre d\u00e9claration OSS via <\/span><a href=\"https:\/\/finances.belgium.be\/fr\/E-services\/Intervat\"><span data-contrast=\"none\">Intervat<\/span><\/a><span data-contrast=\"none\"> et le syst\u00e8me s\u2019assure que votre d\u00e9claration et votre paiement sont transmis <\/span><b><span data-contrast=\"none\">aux autorit\u00e9s fiscales des pays de l\u2019UE<\/span><\/b><span data-contrast=\"none\"> o\u00f9 vous avez livr\u00e9. Par cons\u00e9quent, vous ne devez pas d\u00e9poser de <\/span><span data-contrast=\"none\">d\u00e9claration TVA<\/span><span data-contrast=\"none\"> locale pour chaque pays de l\u2019UE.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<p><span data-contrast=\"none\">L\u2019utilisation du <\/span><span data-contrast=\"none\">r\u00e9gime OSS<\/span><span data-contrast=\"none\"> n\u2019est pas une obligation. Vous avez d\u00e9cid\u00e9 d\u2019utiliser \u00e0 l\u2019avenir le <\/span><span data-contrast=\"none\">syst\u00e8me de guichet unique<\/span><span data-contrast=\"none\"> pour vos <\/span><span data-contrast=\"none\">ventes \u00e0 distance<\/span><span data-contrast=\"none\"> au sein de l\u2019UE\u2009? Vous \u00eates alors oblig\u00e9(e) d\u2019utiliser \u00e9galement le r\u00e9gime OSS pour vos services num\u00e9riques.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b><span data-contrast=\"none\">R\u00e8gles de facturation dans le cadre du r\u00e9gime OSS<\/span><\/b><\/h2>\n\n\n\n<p><span data-contrast=\"none\">Si vous utilisez dor\u00e9navant le r\u00e9gime OSS, suivez les <\/span><b><span data-contrast=\"none\">r\u00e8gles de facturation belges<\/span><\/b><span data-contrast=\"none\">. Cela signifie que vous ne devez pas \u00e9mettre de facture pour vos services (num\u00e9riques) et vos ventes \u00e0 distance aux particuliers. <\/span><\/p>\n\n\n\n<p><span data-contrast=\"none\">Vous devez facturer la TVA d\u2019un autre pays au sein de l\u2019UE et n\u2019utilisez pas le <\/span><span data-contrast=\"none\">syst\u00e8me de guichet unique<\/span><span data-contrast=\"none\">\u2009? Suivez alors les r\u00e8gles de cet \u00c9tat membre.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><b><span data-contrast=\"auto\">Le fonctionnement du <\/span><\/b><b><span data-contrast=\"auto\">r\u00e9gime OSS<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/h2>\n\n\n\n<p><span data-contrast=\"auto\">La <\/span><span data-contrast=\"auto\">d\u00e9claration OSS<\/span><span data-contrast=\"auto\"> n\u2019est pas obligatoire. L\u2019objectif est simplement de vous faciliter la t\u00e2che. Si vous optez pour le <\/span><span data-contrast=\"auto\">syst\u00e8me du guichet unique<\/span><span data-contrast=\"auto\"> afin de d\u00e9clarer la TVA provenant d\u2019autres pays de l\u2019UE, il faut vous <\/span><a href=\"https:\/\/finances.belgium.be\/fr\/E-services\/Intervat\/comment-utiliser-intervat\/oss-enregistrement\"><span data-contrast=\"none\">enregistrer<\/span><\/a><span data-contrast=\"auto\">. <\/span><\/p>\n\n\n\n<p><span data-contrast=\"auto\">Une fois que vous avez r\u00e9ussi \u00e0 vous enregistrer, vous devez utiliser le syst\u00e8me. Veuillez noter que dans certains cas, vous <\/span><b><span data-contrast=\"auto\">ne pouvez pas utiliser<\/span><\/b><span data-contrast=\"auto\"> le <\/span><span data-contrast=\"auto\">r\u00e9gime OSS<\/span><span data-contrast=\"auto\">, par exemple pour des moyens de transport (presque) neufs comme des voitures et des motos.<\/span><\/p>\n\n\n\n<p><span data-contrast=\"auto\">Vous soumettez votre <\/span><span data-contrast=\"auto\">d\u00e9claration OSS<\/span><span data-contrast=\"auto\"> chaque trimestre via <a href=\"https:\/\/financien.belgium.be\/nl\/E-services\/Intervat\">Intervat<\/a>. N\u2019oubliez pas votre d\u00e9claration TVA habituelle.&nbsp;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">Accountable prend actuellement uniquement en charge les taux de TVA belges et ne g\u00e8re pas la d\u00e9claration OSS, ce qui signifie que vous devez pour l\u2019instant traiter vos factures et votre d\u00e9claration de TVA manuellement. <a class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/help.accountable.eu\/fr\/articles\/5923082-comment-gerer-la-tva-sur-vos-factures-de-vente-europeennes-avec-le-portail-oss\">Vous trouverez plus d\u2019informations ici<\/a>.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 class=\"wp-block-heading\"><b><span data-contrast=\"auto\">Vous ne vous y retrouvez pas\u2009?<\/span><\/b><\/h2>\n\n\n\n<p><span data-contrast=\"auto\">La <\/span><span data-contrast=\"auto\">r\u00e9glementation en mati\u00e8re de TVA<\/span><span data-contrast=\"auto\"> est plut\u00f4t complexe, c\u2019est le moins que l\u2019on puisse dire. Vous voulez \u00eatre s\u00fbr(e) de respecter les r\u00e8gles TVA en vigueur\u2009? Accountable veille \u00e0 ce que vos factures soient conformes aux exigences l\u00e9gales et les mentionne correctement dans votre d\u00e9claration TVA.<\/span><br><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:360}\">&nbsp;<\/span><\/p>\n\n\n\n<p><a href=\"https:\/\/www.accountable.eu\/fr-be\/download\/\"><span data-contrast=\"auto\">Essayez Accountable maintenant<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lors de ventes \u00e0 des clients particuliers \u00e9tablis au sein de l\u2019Union europ\u00e9enne, vous facturez logiquement la TVA. Le tarif appliqu\u00e9 a \u00e9t\u00e9 modifi\u00e9 en 2021 en raison du nouveau r\u00e9gime One Stop Shop. Qu\u2019est-ce que le syst\u00e8me de guichet unique et quelles sont les cons\u00e9quences sur vos ventes aux particuliers au sein de l\u2019UE\u2009? [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":3807,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[284,291],"tags":[],"class_list":["post-13143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payer-et-declarer-la-tva","category-informations-pratiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nouvelles r\u00e8gles en mati\u00e8re de TVA\u202f: que signifie le r\u00e9gime OSS pour vos clients \u00e9tablis au sein de l\u2019UE\u2009? - Accountable<\/title>\n<meta name=\"description\" content=\"Quelles sont les r\u00e8gles en mati\u00e8re de TVA en cas de ventes \u00e0 des particuliers au sein de l\u2019UE\u2009? Qu\u2019est-ce qui change\u202favec le nouveau r\u00e9gime OSS\u2009? 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