le programme<\/a> de cette nouvelle r\u00e9forme. Analysons- le ensemble:<\/p>\n\n\n\n\ud83d\udd39 1. Ajustement des d\u00e9lais de d\u00e9claration et de paiement<\/strong><\/p>\n\n\n\n\n- Trimestriels<\/strong>\u00a0: d\u00e9p\u00f4t des d\u00e9clarations TVA report\u00e9 du\u00a020e au 25e jour du mois suivant<\/strong>.<\/li>\n\n\n\n
- Mensuels<\/strong>\u00a0: aucune modification, date limite maintenue au\u00a020e jour du mois suivant<\/strong>.<\/li>\n\n\n\n
- Paiements<\/strong>\u00a0: les entreprises trimestrielles doivent\u00a0r\u00e9gler la TVA avant le 25e jour<\/strong>\u00a0(au lieu du 20e).<\/li>\n<\/ul>\n\n\n\n
\ud83d\udd39 2. Moins de tol\u00e9rance administrative et plus d\u2019amendes<\/strong><\/p>\n\n\n\n\n- Suppression progressive des\u00a0tol\u00e9rances administratives en cas de retard<\/strong>.<\/li>\n\n\n\n
- Amendes en cas de d\u00e9p\u00f4t tardif :\n
\n- Entre\u00a0500 \u20ac et 5.000 \u20ac<\/strong>\u00a0en fonction du nombre d\u2019infractions.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
- Sanctions pour\u00a0non-paiement<\/strong>\u00a0de la TVA :\n
\n- 5 %<\/strong>\u00a0de la taxe due si d\u00e9claration d\u00e9pos\u00e9e dans les d\u00e9lais.<\/li>\n\n\n\n
- 10 %<\/strong>\u00a0si d\u00e9p\u00f4t tardif.<\/li>\n\n\n\n
- 15 %<\/strong>\u00a0si aucune d\u00e9claration n\u2019est d\u00e9pos\u00e9e.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n
\ud83d\udd39 3. Introduction d\u2019une d\u00e9claration de substitution<\/strong><\/p>\n\n\n\n\n- Si une d\u00e9claration TVA\u00a0n\u2019est pas d\u00e9pos\u00e9e apr\u00e8s 3 mois<\/strong>, une\u00a0d\u00e9claration de substitution<\/strong>\u00a0est g\u00e9n\u00e9r\u00e9e par l\u2019administration.<\/li>\n\n\n\n
- Le montant est bas\u00e9 sur la\u00a0TVA la plus \u00e9lev\u00e9e d\u00e9clar\u00e9e<\/strong>\u00a0sur les\u00a012 derniers mois<\/strong>, avec un\u00a0minimum de 2.100 \u20ac<\/strong>.<\/li>\n\n\n\n
- L\u2019entreprise dispose\u00a0d\u2019un mois pour corriger cette d\u00e9claration<\/strong>, sinon elle devient d\u00e9finitive.<\/li>\n<\/ul>\n\n\n\n
\ud83d\udd39 4. Nouveau compte-provisions TVA pour les remboursements<\/strong><\/p>\n\n\n\n\n- D\u00e9sormais, les cr\u00e9dits TVA seront g\u00e9r\u00e9s via un\u00a0compte-provisions TVA sur MyMinfin<\/strong>.<\/li>\n\n\n\n
- Seul le cr\u00e9dit TVA de la p\u00e9riode en cours<\/strong>\u00a0pourra \u00eatre r\u00e9cup\u00e9r\u00e9 via la d\u00e9claration.<\/li>\n\n\n\n
- Les cr\u00e9dits des p\u00e9riodes pr\u00e9c\u00e9dentes devront \u00eatre demand\u00e9s\u00a0via le compte-provisions<\/strong>.<\/li>\n\n\n\n
- Conditions pour obtenir un remboursement :\n
\n- D\u00e9p\u00f4t \u00e0 temps des 6 derni\u00e8res d\u00e9clarations<\/strong>.<\/li>\n\n\n\n
- Montant du cr\u00e9dit sup\u00e9rieur \u00e0 50 \u20ac<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
- Phase de transition<\/strong>\u00a0:\n
\n- Jusqu\u2019au\u00a01er mai 2025<\/strong>, l\u2019ancien syst\u00e8me de remboursement reste en place.<\/li>\n\n\n\n
- \u00c0 partir du\u00a01er mai 2025<\/strong>, les cr\u00e9dits TVA seront\u00a0automatiquement transf\u00e9r\u00e9s vers le compte-provisions<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n
\ud83d\udd39 5. Nouveaux num\u00e9ros de compte et paiement par domiciliation<\/strong><\/p>\n\n\n\n\n- D\u00e8s le\u00a01er mai 2025<\/strong>, de\u00a0nouveaux num\u00e9ros de compte<\/strong>\u00a0entreront en vigueur pour le paiement de la TVA.<\/li>\n\n\n\n
- Les anciens comptes resteront actifs durant une p\u00e9riode transitoire et les paiements mal dirig\u00e9s seront redirig\u00e9s automatiquement.<\/li>\n<\/ul>\n\n\n\n
En cas de questions, n’h\u00e9sitez pas \u00e0 nous contacter.<\/p>\n","protected":false},"excerpt":{"rendered":"
Suite aux consultations entre l\u2019ITAA (institut des experts-comptables), le SPF Finances et le cabinet du ministre concernant la r\u00e9forme de […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2988","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/2988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/comments?post=2988"}],"version-history":[{"count":1,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/2988\/revisions"}],"predecessor-version":[{"id":2989,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/posts\/2988\/revisions\/2989"}],"wp:attachment":[{"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/media?parent=2988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/categories?post=2988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/skytax.be\/index.php\/wp-json\/wp\/v2\/tags?post=2988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}