{"id":1146,"date":"2020-04-28T14:39:03","date_gmt":"2020-04-28T14:39:03","guid":{"rendered":"https:\/\/lvma.weebserver.be\/la-regle-de-localisation-des-prestations-de-services-en-fonction-de-leur-exploitation-ou-de-leur-utilisation-effective\/"},"modified":"2020-05-15T08:32:54","modified_gmt":"2020-05-15T08:32:54","slug":"la-regle-de-localisation-des-prestations-de-services-en-fonction-de-leur-exploitation-ou-de-leur-utilisation-effective","status":"publish","type":"post","link":"https:\/\/lvma-consulting.be\/en\/la-regle-de-localisation-des-prestations-de-services-en-fonction-de-leur-exploitation-ou-de-leur-utilisation-effective\/","title":{"rendered":"La r\u00e8gle de localisation des prestations de services en fonction de leur exploitation ou de leur utilisation effective"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1146\" class=\"elementor elementor-1146\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5df68d44 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"5df68d44\" 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-4e244f05\" data-id=\"4e244f05\" 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-0e4aa69 elementor-widget elementor-widget-post-info\" data-id=\"0e4aa69\" 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-15de9ea2\" data-id=\"15de9ea2\" 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-55ef1376 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55ef1376\" 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-694d0251\" data-id=\"694d0251\" 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-b4d3595 elementor-widget elementor-widget-heading\" data-id=\"b4d3595\" 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-e96b828 elementor-widget elementor-widget-text-editor\" data-id=\"e96b828\" 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>Dans le cadre de mesures visant \u00e0 \u00e9viter des cas de double imposition, de non-imposition ou de distorsion de concurrence, l\u2019article 59<em>bis<\/em> de la directive europ\u00e9enne 2006\/112\/CE autorise les Etats membres \u00e0 consid\u00e9rer\u00a0:<\/p>\n<ul>\n<li>un service qui est r\u00e9put\u00e9 se situer sur son territoire, comme s\u2019il \u00e9tait situ\u00e9 en dehors de la Communaut\u00e9, lorsque l\u2019utilisation ou l\u2019exploitation effective dudit service s\u2019effectue en dehors de la Communaut\u00e9\u00a0;<\/li>\n<li>un service qui est r\u00e9put\u00e9 se situer en dehors de la Communaut\u00e9, comme s\u2019il \u00e9tait situ\u00e9 sur son territoire, lorsque l\u2019utilisation ou l\u2019exploitation effective dudit service s\u2019effectue sur son territoire.<\/li>\n<\/ul>\n<div>\u00a0<\/div>\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-b4f378c elementor-widget elementor-widget-heading\" data-id=\"b4f378c\" 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\">Transposition en droit belge<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e52e64e elementor-widget elementor-widget-text-editor\" data-id=\"e52e64e\" 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>La Belgique a transpos\u00e9 l\u2019article 59<em>bis <\/em>de la directive europ\u00e9enne 2006\/112\/CE en droit belge et plus pr\u00e9cis\u00e9ment \u00e0 l\u2019article 21, \u00a74 du Code de la TVA.<\/p>\n<p>Le Roi \u00e9tant le seul \u00e0 pouvoir ex\u00e9cuter cette disposition, la mise en \u0153uvre de cette r\u00e8gle d\u2019utilisation ou d\u2019exploitation effectives s\u2019est r\u00e9alis\u00e9e au moyen d\u2019un arr\u00eat\u00e9 royal dont le champ d\u2019application a \u00e9t\u00e9 circonscrites <u>aux prestations de transport et aux prestations accessoires au transport<\/u>.<\/p>\n<p>L\u2019arr\u00eat\u00e9 royal n\u00b057, pris en ex\u00e9cution de l\u2019article 21, \u00a74 du Code de la TVA a vu le jour le 17 mars 2010 et a \u00e9t\u00e9 remplac\u00e9 le 31 octobre 2017 avec une entr\u00e9e en vigueur diff\u00e9r\u00e9e au 23 novembre 2017. Cette nouvelle version de l\u2019arr\u00eat\u00e9 royal n\u00b0 57 tend d\u00e9sormais \u00e0 localiser les prestations de transport et les prestations accessoires au transport en Belgique, lorsqu\u2019elles sont r\u00e9put\u00e9es se situer en dehors de la Communaut\u00e9.<\/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-954860b elementor-widget elementor-widget-heading\" data-id=\"954860b\" 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\">Cons\u00e9quences induites par cette r\u00e8gle d\u2019exploitation ou d\u2019utilisation effectives<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1711952 elementor-widget elementor-widget-text-editor\" data-id=\"1711952\" 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>Dans sa nouvelle mouture, la r\u00e8gle belge d\u2019exploitation ou d\u2019utilisation effectives tend, par d\u00e9rogation, \u00e0 localiser les prestations de transport de biens et\/ou les prestations accessoires au transport de biens \u00e0 l\u2019endroit o\u00f9 elles sont mat\u00e9riellement ex\u00e9cut\u00e9es.<\/p>\n<p>Deux cas de figure peuvent se pr\u00e9senter\u00a0:<\/p>\n<ul>\n<li>Soit, l\u2019application de cette r\u00e8gle se traduit par l\u2019absence de taxation \u00e0 la TVA alors que, suivant les r\u00e8gles de localisation \u00ab\u00a0normales\u00a0\u00bb, ces prestations auraient \u00e9t\u00e9 localis\u00e9es en Belgique et, partant, soumises \u00e0 la TVA belge.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>Illustrons cette situation au moyen d\u2019un exemple\u00a0:<\/p>\n<p><em>Une soci\u00e9t\u00e9 de transport belge se charge de transporter des marchandises de Gen\u00e8ve \u00e0 Lausanne pour son client situ\u00e9 \u00e0 Namur.<\/em><\/p>\n<p><em>Conform\u00e9ment \u00e0 l\u2019article 21, \u00a72 du code de la TVA, cette prestation est r\u00e9put\u00e9e se situer en Belgique et, partant, devrait \u00eatre soumise \u00e0 la TVA belge. <\/em><\/p>\n<p><em>Toutefois, cette prestation sera r\u00e9put\u00e9e se situer en Suisse, par application de la r\u00e8gle d\u2019exploitation ou d\u2019utilisation effectives institu\u00e9e par l\u2019A.R. n\u00b0 57 du 31 octobre 2017. Le prestataire ne doit d\u00e8s lors pas porter de la TVA belge en compte \u00e0 son client belge.<\/em><\/p>\n<ul>\n<li>Soit, l\u2019application de cette r\u00e8gle se traduit par une taxation \u00e0 la TVA belge des prestations de transport de biens ainsi que des prestations accessoires au transport de biens alors que, suivant les r\u00e8gles de localisation \u00ab\u00a0normales\u00a0\u00bb, elles auraient \u00e9t\u00e9 localis\u00e9es en dehors de la Communaut\u00e9 et, partant, auraient \u00e9chapp\u00e9es \u00e0 la TVA belge.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>Illustrons cette situation au moyen d\u2019un exemple\u00a0:<\/p>\n<p><em>Une soci\u00e9t\u00e9 de transport belge se charge de transporter des marchandises de Bruxelles \u00e0 destination du port d\u2019Anvers pour son client \u00e9tabli en Suisse.<\/em><\/p>\n<p><em>Conform\u00e9ment \u00e0 l\u2019article 21, \u00a72 du code de la TVA, cette prestation est r\u00e9put\u00e9e se situer en Suisse et, partant, \u00e9chappe \u00e0 la TVA belge. <\/em><\/p>\n<p><em>Toutefois, par d\u00e9rogation \u00e0 l\u2019article pr\u00e9cit\u00e9e, le prestataire belge sera, par application de la r\u00e8gle d\u2019exploitation ou d\u2019utilisation effectives institu\u00e9e par l\u2019A.R. n\u00b0 57 du 31 octobre 2017, tenue de porter la TVA belge en compte \u00e0 son client suisse.<\/em><\/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-44cb07c elementor-widget elementor-widget-heading\" data-id=\"44cb07c\" 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\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b953cc elementor-widget elementor-widget-text-editor\" data-id=\"0b953cc\" 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 soci\u00e9t\u00e9s qui fournissent ou ach\u00e8tent des services de transport et\/ou des services accessoires au transport, devront d\u00e9sormais \u00eatre attentives \u00e0 cette r\u00e8gle d\u2019utilisation et exploitation effective afin de traiter correctement lesdites prestations au regard de la TVA belge.<\/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-46a5e7e elementor-widget elementor-widget-heading\" data-id=\"46a5e7e\" 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-383653d 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=\"383653d\" 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 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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=\"prev\"><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Pr\u00e9c\u00e9dent<\/span><span class=\"post-navigation__prev--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\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 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[&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1324,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1146","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>La r\u00e8gle de localisation des prestations de services en fonction de leur exploitation ou de leur utilisation effective | 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\/la-regle-de-localisation-des-prestations-de-services-en-fonction-de-leur-exploitation-ou-de-leur-utilisation-effective\/\" \/>\n<meta property=\"og:locale\" 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