{"id":1346,"date":"2022-01-07T05:46:00","date_gmt":"2022-01-07T04:46:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/livraison-de-biens-acompte-tva\/"},"modified":"2022-01-07T05:46:00","modified_gmt":"2022-01-07T04:46:00","slug":"livraison-de-biens-acompte-tva","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/livraison-de-biens-acompte-tva\/","title":{"rendered":"Livraison de biens : acompte = TVA ?"},"content":{"rendered":"<div>\n<h2> Livraison de biens : acompte= TVA !<\/h2>\n<p>En principe, et sauf exceptions, la TVA n\u2019est exigible qu\u2019au moment de la livraison du bien.<\/p>\n<p>D\u00e9sormais, en cas de versement d\u2019un acompte avant la livraison, la TVA sera exigible au moment de l\u2019encaissement de cet acompte, \u00e0 concurrence du montant encaiss\u00e9.<\/p>\n<p>Cette nouveaut\u00e9 s\u2019applique aux acomptes encaiss\u00e9s \u00e0 compter du 1er janvier 2023.<\/p>\n<p><span style=\"text-decoration: underline\">Source<\/span> : Loi de finances pour 2022 du 30 d\u00e9cembre 2021, n\u00b02021-1900 (article 30)<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/livraison-de-biens-acompte-tva\" rel=\"nofollow noopener\" target=\"_blanktitle=&quot;Livraison\">Livraison de biens : acompte = TVA ?<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les r\u00e8gles relatives \u00e0 l\u2019exigibilit\u00e9 de la TVA, applicables en cas de versement d\u2019un acompte avant la livraison d\u2019un bien, viennent d\u2019\u00eatre am\u00e9nag\u00e9es. A quel niveau exactement ?<\/p>\n","protected":false},"featured_media":1347,"template":"","weblex-importer-activity":[],"weblex-importer-category":[62,66],"weblex-importer-tag":[61],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/1346"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media\/1347"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=1346"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=1346"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=1346"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=1346"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=1346"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}