Issue 10166

Title
bad description for replacement tax (export & EU)
Priority
bug
Status
chatting
Nosy list
jcm, loicerant
Assigned to
Keywords

Created on 2021-03-07.10:51:59 by jcm, last changed 1 week ago by loicerant.

Messages

Author: [hidden] (loicerant)
Date: 2021-04-02.08:47:20

You can also find more information here:

Reverse charge of VAT on imports :
https://www.lfc-conseil.fr/lautoliquidation-de-la-tva-a-limportation/

Changes to the reverse charge mechanism as of January 1, 2017 :
https://www.lfc-conseil.fr/evolution-dispositif-dauto-liquidation-1er-janvier-2017/

Author: [hidden] (jcm)
Date: 2021-03-07.20:28:51

Mistake :

For « Exonération de TVA sur ventes intracommunautaires de biens »,
« autoliquidation » is right but not enough.
English should add « VAT Exemption Art 138 Directive 2006/112/EC 28/11/2006 »
French « Exonération de TVA, article 262 ter, I du Code général des impôts »
Invoices should show no rate and no tax amount.
https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179649/#LEGIARTI000041467600

For services, I'm not sure.

Author: [hidden] (jcm)
Date: 2021-03-07.10:51:58

I suspect export descriptions for taxes to reference the wrong CGI article.

For « Exonération de TVA sur ventes de biens hors communauté »,
instead of « Hors TVA (art. 259 1° du CGI) »
the description should be « Exportation exonérée (art. 262-I du CGI) » and in English « VAT Exemption Art 146 Directive 2006/112/EC 28/11/2006 »
Sources :
* https://international-pratique.com/2019/04/28/mentions-obligatoires-sur-facture-articles-justifiant-exoneration-de-tva/
* https://www.entreprises.cci-paris-idf.fr/web/reglementation/developpement-entreprise/droit-fiscal/regime-tva-echanges-biens-pays-hors-union-europeenne

For « Exonération de TVA sur ventes intracommunautaires de biens »,
instead of « Autoliquidation de la TVA »
the description should be « Exonération de TVA (art. 262-I du CGI) » and in English « VAT Exemption Art 146 Directive 2006/112/EC 28/11/2006 »
Source :
* https://www.entreprises.cci-paris-idf.fr/web/reglementation/developpement-entreprise/droit-fiscal/mentions-fiscales-factures

The “autoliquidation” is for purchase, not sale, iiuc. The “exonération” is correct only for invoiced delivery of goods in EU.

History
Date User Action Args
2021-04-02 08:47:20loicerantsetmessages: + msg65995
nosy: + loicerant
status: unread -> chatting
2021-03-07 20:28:51jcmsetmessages: + msg65271
2021-03-07 10:51:59jcmcreate

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