{"id":14549,"date":"2022-09-28T11:07:19","date_gmt":"2022-09-28T10:07:19","guid":{"rendered":"https:\/\/lauwers-law.be\/?p=14549"},"modified":"2022-09-28T11:07:19","modified_gmt":"2022-09-28T10:07:19","slug":"exoneration-de-tva-pour-les-cheques-services-depenses","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/","title":{"rendered":"Exon\u00e9ration de TVA pour les ch\u00e8ques-services &#8211; d\u00e9penses"},"content":{"rendered":"<p><strong>Le ch\u00e8que-service est apparu il y a 20 ans comme un moyen de paiement subventionn\u00e9 qui permet aux personnes physiques de faire appel de mani\u00e8re avantageuse \u00e0 des entreprises agr\u00e9\u00e9es. Le gouvernement a publi\u00e9 une nouvelle circulaire le 11 juillet 2022 concernant le r\u00e9gime de TVA applicable aux ch\u00e8ques-services.<\/strong><\/p>\n<p>Les particuliers peuvent acheter (un nombre limit\u00e9) de ch\u00e8ques-services aupr\u00e8s des entreprises \u00e9mettrices. Les particuliers peuvent utiliser ces ch\u00e8ques-services pour confier certaines t\u00e2ches m\u00e9nag\u00e8res \u00e0 des entreprises reconnues de mani\u00e8re financi\u00e8rement avantageuse. Le prestataire de services est ensuite r\u00e9mun\u00e9r\u00e9 par l&rsquo;\u00e9metteur de ces ch\u00e8ques-services.<\/p>\n<p>Les entreprises de nettoyage, les institutions d&rsquo;aide familiale et les autres entreprises reconnues, qui sont r\u00e9mun\u00e9r\u00e9es par des ch\u00e8ques-services, sont exon\u00e9r\u00e9es de la TVA pour ces services. Il est habituel que les prestataires de services facturent \u00e9galement des frais suppl\u00e9mentaires \u00e0 leurs clients. Il s&rsquo;agit, par exemple, des frais de d\u00e9placement ou des co\u00fbts administratifs qui sont r\u00e9percut\u00e9s sur le client. La loi est silencieuse sur le traitement fiscal de ces d\u00e9penses.<\/p>\n<p><strong>Cette nouvelle circulaire confirme que l&rsquo;exon\u00e9ration de TVA s&rsquo;applique \u00e9galement aux remboursements de frais lorsqu\u2019il s\u2019agit d\u2019une prestation unique.<\/strong> La circulaire pr\u00e9cise que tel est le cas lorsque deux ou plusieurs \u00e9l\u00e9ments ou actes du prestataire de services sont si \u00e9troitement li\u00e9s qu&rsquo;ils constituent objectivement une seule et m\u00eame prestation \u00e9conomique indivisible, dont la s\u00e9paration serait artificielle. Les d\u00e9penses factur\u00e9es doivent donc \u00eatre directement et indissociablement li\u00e9es aux prestations du titre-service.<\/p>\n<p>Vous souhaitez plus d&rsquo;informations sur les aspects fiscaux du r\u00e9gime des ch\u00e8ques-services ? Vous souhaitez avoir un aper\u00e7u clair des exon\u00e9rations de TVA auxquelles vous \u00eates potentiellement \u00e9ligible ? Vous souhaitez en savoir plus sur les avantages fiscaux et les possibilit\u00e9s d&rsquo;optimisation au sein de votre entreprise ? Lauwers Tax Lawyers vous assiste de mani\u00e8re proactive dans tous les aspects fiscaux de votre entreprise.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le ch\u00e8que-service est apparu il y a 20 ans comme un moyen de paiement subventionn\u00e9 qui permet aux personnes physiques de faire appel de mani\u00e8re&#8230;<\/p>\n","protected":false},"author":7,"featured_media":14545,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[144],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Exon\u00e9ration de TVA pour les ch\u00e8ques-services - d\u00e9penses | Lauwers Law<\/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:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exon\u00e9ration de TVA pour les ch\u00e8ques-services - d\u00e9penses | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le ch\u00e8que-service est apparu il y a 20 ans comme un moyen de paiement subventionn\u00e9 qui permet aux personnes physiques de faire appel de mani\u00e8re...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-28T10:07:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/housecleaner-in-rubber-gloves.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1773\" \/>\n\t<meta property=\"og:image:height\" content=\"1182\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/\",\"name\":\"Exon\u00e9ration de TVA pour les ch\u00e8ques-services - d\u00e9penses | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/housecleaner-in-rubber-gloves.jpg\",\"datePublished\":\"2022-09-28T10:07:19+00:00\",\"dateModified\":\"2022-09-28T10:07:19+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/housecleaner-in-rubber-gloves.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/housecleaner-in-rubber-gloves.jpg\",\"width\":1773,\"height\":1182,\"caption\":\"dienstecheques\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/exoneration-de-tva-pour-les-cheques-services-depenses\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Exon\u00e9ration de TVA pour les ch\u00e8ques-services &#8211; 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