{"id":6434,"date":"2023-12-05T09:02:30","date_gmt":"2023-12-05T08:02:30","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=6434"},"modified":"2023-12-05T09:39:00","modified_gmt":"2023-12-05T08:39:00","slug":"bakertilly-newsletter-voitures-de-societe-ou-la-tva-est-elle-due-dans-un-contexte-transfrontalier-quelles-implications-pour-les-employeurs","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-voitures-de-societe-ou-la-tva-est-elle-due-dans-un-contexte-transfrontalier-quelles-implications-pour-les-employeurs\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Voitures de soci\u00e9t\u00e9 : o\u00f9 la TVA est-elle due dans un contexte transfrontalier ? Quelles implications pour les employeurs ?"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6438&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]Lorsqu\u2019un employeur met \u00e0 disposition de ses salari\u00e9s un v\u00e9hicule de soci\u00e9t\u00e9 utilis\u00e9 \u00e0 des fins priv\u00e9es, cela constitue une prestation soumise \u00e0 TVA. Traditionnellement, cette TVA \u00e9tait due au Luxembourg, peu importe le pays de r\u00e9sidence du salari\u00e9.<\/p>\n<p>Depuis une nouvelle interpr\u00e9tation des dispositions l\u00e9gales en la mati\u00e8re, elle est d\u00e9sormais due au Luxembourg ou dans le pays de r\u00e9sidence du salari\u00e9 en fonction de certains crit\u00e8res.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<strong><span style=\"color: #c9ec51;\">Contexte<\/span><\/strong><\/p>\n<p>En date du 20 janvier 2021, la Cour de Justice de l\u2019Union europ\u00e9enne (CJUE) a rendu un arr\u00eat (\u00ab l\u2019arr\u00eat QM \u00bb) suite \u00e0 une question d\u2019interpr\u00e9tation de la Directive TVA pos\u00e9e par un Tribunal administratif allemand concernant la mise \u00e0 disposition d\u2019un v\u00e9hicule de soci\u00e9t\u00e9 par un employeur luxembourgeois \u00e0 des frontaliers allemands.<\/p>\n<p>Cet arr\u00eat a remis compl\u00e8tement en cause l\u2019interpr\u00e9tation suivie jusqu\u2019alors et suscit\u00e9 de nombreuses interrogations. La Cour impose d\u00e9sormais de faire une distinction entre la mise \u00e0 disposition \u00e0 titre gratuit et la mise \u00e0 disposition \u00e0 titre on\u00e9reux :<\/p>\n<ul>\n<li><strong>En cas de mise \u00e0 disposition \u00e0 titre gratuit<\/strong>, cette prestation continue \u00e0 \u00eatre consid\u00e9r\u00e9e comme une prestation de services pour laquelle la TVA reste due au Luxembourg, peu importe le pays de r\u00e9sidence du salari\u00e9.<\/li>\n<li><strong>En cas de mise \u00e0 disposition \u00e0 titre on\u00e9reux<\/strong>, la prestation doit d\u00e9sormais \u00eatre consid\u00e9r\u00e9e comme une location \u00e0 long terme d\u2019un moyen de transport soumise \u00e0 la TVA du pays de r\u00e9sidence du salari\u00e9. Il y a mise \u00e0 disposition \u00e0 titre on\u00e9reux dans les cas suivants :\n<ul>\n<li>Paiement quelconque effectu\u00e9 par le salari\u00e9 \u00e0 la soci\u00e9t\u00e9 ;<\/li>\n<li>R\u00e9tention par la soci\u00e9t\u00e9 d\u2019une partie de la r\u00e9mun\u00e9ration du salari\u00e9 ;<\/li>\n<li>Possibilit\u00e9 offerte au salari\u00e9 d\u2019opter pour un v\u00e9hicule de soci\u00e9t\u00e9, impliquant la renonciation \u00e0 d\u2019autres avantages (cash ou autre) ;<\/li>\n<li>Inscription au d\u00e9bit du compte courant de l\u2019associ\u00e9-g\u00e9rant.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<strong><span style=\"color: #c9ec51;\">Position des diff\u00e9rents pays<\/span><\/strong><\/p>\n<p>En fonction du pays dans lequel la TVA est due sur base des crit\u00e8res d\u00e9gag\u00e9s par la CJUE, les modalit\u00e9s de d\u00e9claration et de paiement peuvent varier (base d\u2019imposition, r\u00e9troactivit\u00e9, proc\u00e9dure, etc.) :<\/p>\n<ul>\n<li><strong>LUXEMBOURG :<\/strong> circulaires de l\u2019AED n\u00b0807 du 11 f\u00e9vrier 2021 et n\u00b0 807bis du 28 avril 2023<\/li>\n<li><strong>BELGIQUE :<\/strong> circulaire 2023\/C\/72 du 1er septembre 2023<\/li>\n<li><strong>ALLEMAGNE :<\/strong> pas encore de circulaire<\/li>\n<li><strong>FRANCE :<\/strong> pas encore de circulaire<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<strong><span style=\"color: #c9ec51;\">Actions \u00e0 entreprendre<\/span><\/strong><\/p>\n<ul>\n<li><strong>Evaluer la politique RH interne de mise \u00e0 disposition des v\u00e9hicules aux salari\u00e9s afin de d\u00e9terminer o\u00f9 la TVA est due<\/strong> (Luxembourg ou pays de r\u00e9sidence des salari\u00e9s) ;<\/li>\n<li><strong>Entreprendre les d\u00e9marches de r\u00e9gularisation si la TVA est due dans le pays de r\u00e9sidence des salari\u00e9s :<\/strong> d\u00e9claration TVA rectificative au Luxembourg pour le pass\u00e9 et d\u00e9clarations TVA dans les pays de r\u00e9sidence des salari\u00e9s &#8211; via immatriculation locale ou via le guichet unique One-Stop-Shop (OSS) si possible ;<\/li>\n<li><strong>D\u00e9cider qui prendra en charge la TVA due sur la mise \u00e0 disposition des v\u00e9hicules de soci\u00e9t\u00e9 aux salari\u00e9s :<\/strong> les salari\u00e9s via une d\u00e9duction sur leur salaire net mensuel ou la soci\u00e9t\u00e9 &#8211; avec le cas \u00e9ch\u00e9ant, calcul d\u2019un avantage en nature dans le chef des salari\u00e9s.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]Notre \u00e9quipe est \u00e0 votre disposition pour vous conseiller et vous assister.<\/p>\n<p>Pour de plus amples informations, n\u2019h\u00e9sitez pas \u00e0 nous contacter.[\/vc_column_text][vc_row_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Janique Bultot, Partner<\/strong><br \/>\n<a href=\"mailto:janique.bultot@bakertilly.lu\">janique.bultot@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847445\">+352 47 68 47 445<\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Delphine Deichtmann, Directrice<\/strong><br \/>\n<a href=\"mailto:delphine.deichtmann@bakertilly.lu\">delphine.deichtmann@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847443\">+352 47 68 47 443<\/a>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Etienne Pigeon, Partner<\/strong><br \/>\n<a href=\"mailto:etienne.pigeon@bakertilly.lu\">etienne.pigeon@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847454\">+352 47 68 47 454<\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Micha\u00ebl Duval, Senior Manager<\/strong><br \/>\n<a href=\"mailto:michael.duval@bakertilly.lu\">michael.duval@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847436\">+352 47 68 47 436<\/a>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Yannick Ravaine, Partner<\/strong><br \/>\n<a href=\"mailto:yannick.ravaine@bakertilly.lu\">yannick.ravaine@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847469\">+352 47 68 47 469<\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> Arr\u00eat QM (C-288 \/ 19) du 20.01.2021<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb6439&Prime; 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Traditionnellement, cette TVA \u00e9tait due au Luxembourg, peu importe le pays de r\u00e9sidence du salari\u00e9. Depuis une nouvelle interpr\u00e9tation des dispositions l\u00e9gales [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6434","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/6434"}],"collection":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/comments?post=6434"}],"version-history":[{"count":11,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/6434\/revisions"}],"predecessor-version":[{"id":6447,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/6434\/revisions\/6447"}],"wp:attachment":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/media?parent=6434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}