{"id":1130,"date":"2020-04-28T14:37:27","date_gmt":"2020-04-28T14:37:27","guid":{"rendered":"https:\/\/lvma.weebserver.be\/travaux-immobiliers-realises-au-benefice-dassujettis-franchises-et-dassujettis-soumis-au-regime-agricole\/"},"modified":"2020-05-15T08:33:17","modified_gmt":"2020-05-15T08:33:17","slug":"travaux-immobiliers-realises-au-benefice-dassujettis-franchises-et-dassujettis-soumis-au-regime-agricole","status":"publish","type":"post","link":"https:\/\/lvma-consulting.be\/en\/travaux-immobiliers-realises-au-benefice-dassujettis-franchises-et-dassujettis-soumis-au-regime-agricole\/","title":{"rendered":"Travaux immobiliers r\u00e9alis\u00e9s au b\u00e9n\u00e9fice d\u2019assujettis franchis\u00e9s et d\u2019assujettis soumis au r\u00e9gime agricole"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1130\" class=\"elementor elementor-1130\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52952d8b elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"52952d8b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2590dc01\" data-id=\"2590dc01\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-79c1d6b elementor-widget elementor-widget-post-info\" data-id=\"79c1d6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-df2cdf0 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/lvma-consulting.be\/en\/2020\/04\/28\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>04\/28\/2020<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-595450d\" data-id=\"595450d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3543411b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3543411b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-653419b7\" data-id=\"653419b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-119e35e2 elementor-widget elementor-widget-heading\" data-id=\"119e35e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d898e67 elementor-widget elementor-widget-text-editor\" data-id=\"5d898e67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le l\u00e9gislateur belge a apport\u00e9 certaines modifications au Code de la TVA dont les cons\u00e9quences ont plus amplement \u00e9t\u00e9 expliqu\u00e9es par l\u2019administration de la TVA dans sa circulaire n\u00b0 2019\/C\/3 du 25 janvier 2019.<\/p>\n<p>Une des modifications apport\u00e9es porte sur l\u2019article 53<em>quater<\/em>, \u00a71<sup>er<\/sup> du Code qui impose aux assujettis identifi\u00e9s \u00e0 la TVA de communiquer leur num\u00e9ro de TVA \u00e0 leurs fournisseurs et \u00e0 leurs clients.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53be11d0 elementor-widget elementor-widget-heading\" data-id=\"53be11d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Probl\u00e9matique \u00e0 l\u2019\u00e9gard des travaux immobiliers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65087007 elementor-widget elementor-widget-text-editor\" data-id=\"65087007\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les travaux immobiliers r\u00e9alis\u00e9s par un assujetti \u00e9tabli en Belgique au b\u00e9n\u00e9fice d\u2019un client \u00e9galement \u00e9tabli en Belgique, rel\u00e8vent du r\u00e9gime de l\u2019auto-liquidation pr\u00e9vu \u00e0 l\u2019article 20 de l\u2019arr\u00eat\u00e9 royal n\u00b0 1 du 29 d\u00e9cembre 1992, lorsque ce client est tenu au d\u00e9p\u00f4t d\u2019une d\u00e9claration p\u00e9riodique \u00e0 la TVA.<\/p>\n<p>Les assujettis franchis\u00e9s ainsi que les assujettis soumis au r\u00e9gime agricole se voient syst\u00e9matiquement attribuer un num\u00e9ro d\u2019identification \u00e0 la TVA comprenant les lettre BE. Bien que ces assujettis soient d\u00fbment identifi\u00e9s \u00e0 la TVA, ces derniers ne sont toutefois pas tenus au d\u00e9p\u00f4t d\u2019une d\u00e9claration p\u00e9riodique \u00e0 la TVA.<\/p>\n<p>Par cons\u00e9quent, l\u2019obligation de communication du num\u00e9ro de TVA instaur\u00e9e par l\u2019article 53<em>quater<\/em>, \u00a71er (ancien) du Code de la TVA entraine certaines difficult\u00e9s pour les assujettis qui effectuent des travaux immobiliers notamment au regard de l&#8217;application du r\u00e9gime de report de paiement de la TVA. En effet, les travaux immobiliers r\u00e9alis\u00e9s au b\u00e9n\u00e9fice des assujettis franchis\u00e9s et des assujettis soumis au r\u00e9gime agricole (i.e. entreprises agricoles) ne peuvent b\u00e9n\u00e9ficier du r\u00e9gime de l\u2019auto-liquidation, d\u00e8s lors que ces derniers ne sont pas des assujettis d\u00e9posant.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b080d6f elementor-widget elementor-widget-heading\" data-id=\"b080d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Modification de l\u2019article 53quater, \u00a71er du Code de la TVA <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-304b8967 elementor-widget elementor-widget-text-editor\" data-id=\"304b8967\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Afin de faciliter, dans le chef des entrepreneurs, une application correcte du r\u00e9gime de report de paiement de la TVA pr\u00e9vu \u00e0 l&#8217;article 20 de l&#8217;arr\u00eat\u00e9 royal n\u00b0 1, pr\u00e9cit\u00e9, l&#8217;article 53quater, \u00a71er (nouveau) du Code de la TVA, pr\u00e9voit d&#8217;instaurer une interdiction pour les entreprises soumises au r\u00e9gime de la franchise et les entreprises agricoles de communiquer leur num\u00e9ro de TVA \u00e0 leur entrepreneur.<\/p>\n<p>L&#8217;article 53quater, \u00a7 1er (nouveau), du Code de la TVA pr\u00e9voit \u00e9galement que, sous r\u00e9serve de collusion entre les parties, l\u2019entrepreneur est d\u00e9charg\u00e9 de l&#8217;obligation de payer la TVA si l\u2019assujetti franchis\u00e9 ou l\u2019entreprise agricole concern\u00e9 communique n\u00e9anmoins son num\u00e9ro d&#8217;identification \u00e0 la TVA.<\/p>\n<p>Le recouvrement du montant de la TVA due sera d\u00e8s lors effectu\u00e9, conform\u00e9ment \u00e0 l&#8217;article 51bis, \u00a71<sup>er<\/sup>, 1\u00b0, et 3\u00b0 du Code de la TVA, \u00e0 charge de l\u2019assujetti franchis\u00e9 ou de l\u2019entreprise agricole qui sera rest\u00e9 en d\u00e9faut de respecter son obligation l\u00e9gale d\u2019abstention de communiquer son num\u00e9ro de TVA.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35a6db0d elementor-widget elementor-widget-heading\" data-id=\"35a6db0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Entr\u00e9e en vigueur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac14612 elementor-widget elementor-widget-text-editor\" data-id=\"2ac14612\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cette disposition entre en vigueur le premier jour du deuxi\u00e8me mois qui suit la publication de la loi du 30 juillet 2018 au Moniteur belge, soit le 1<sup>er<\/sup> octobre 2018.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-449b733d elementor-widget elementor-widget-heading\" data-id=\"449b733d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Partage sur les r\u00e9seaux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6de5a10c elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-rounded elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"6de5a10c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span 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class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Pr\u00e9c\u00e9dent<\/span><span class=\"post-navigation__prev--title\">L\u2019exon\u00e9ration TVA en mati\u00e8re d\u2019exportation n\u2019est pas subordonn\u00e9e \u00e0 la production d\u2019un document d\u2019exportation (CJUE, Milan Vins, C-275\/18)<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation__separator-wrapper\">\n\t\t\t\t\t<div class=\"elementor-post-navigation__separator\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/lvma-consulting.be\/en\/les-quick-fixes-modifications-en-vue-en-matiere-de-commerce-intracommunautaire-entree-en-vigueur-au-1er-janvier-2020\/\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--label\">Suivant<\/span><span class=\"post-navigation__next--title\">Les \u00ab quick fixes \u00bb &#8211; modifications en vue en mati\u00e8re de commerce intracommunautaire \u2013 entr\u00e9e en vigueur au 1er janvier 2020<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>LVMA Tax consulting Travaux immobiliers r\u00e9alis\u00e9s au b\u00e9n\u00e9fice d\u2019assujettis franchis\u00e9s et d\u2019assujettis soumis au r\u00e9gime agricole Introduction Le l\u00e9gislateur belge a apport\u00e9 certaines modifications au Code de la TVA dont les cons\u00e9quences ont plus amplement \u00e9t\u00e9 expliqu\u00e9es par l\u2019administration de la TVA dans sa circulaire n\u00b0 2019\/C\/3 du 25 janvier 2019. Une des modifications apport\u00e9es [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1334,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Travaux immobiliers r\u00e9alis\u00e9s au b\u00e9n\u00e9fice d\u2019assujettis franchis\u00e9s et d\u2019assujettis soumis au r\u00e9gime agricole | LVMA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lvma-consulting.be\/en\/travaux-immobiliers-realises-au-benefice-dassujettis-franchises-et-dassujettis-soumis-au-regime-agricole\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Travaux immobiliers r\u00e9alis\u00e9s au b\u00e9n\u00e9fice d\u2019assujettis franchis\u00e9s et d\u2019assujettis soumis au r\u00e9gime agricole | LVMA\" \/>\n<meta property=\"og:description\" content=\"LVMA Tax consulting Travaux immobiliers r\u00e9alis\u00e9s au b\u00e9n\u00e9fice d\u2019assujettis franchis\u00e9s et d\u2019assujettis soumis au r\u00e9gime agricole Introduction Le l\u00e9gislateur belge a apport\u00e9 certaines modifications au Code de la TVA dont les cons\u00e9quences ont plus amplement \u00e9t\u00e9 expliqu\u00e9es par l\u2019administration de la TVA dans sa circulaire n\u00b0 2019\/C\/3 du 25 janvier 2019. 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