{"id":14740,"date":"2023-05-25T14:26:25","date_gmt":"2023-05-25T13:26:25","guid":{"rendered":"https:\/\/lauwers-law.be\/?p=14740"},"modified":"2023-05-25T14:26:25","modified_gmt":"2023-05-25T13:26:25","slug":"obligations-fiscales-pour-les-influenceurs-apercu","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/obligations-fiscales-pour-les-influenceurs-apercu\/","title":{"rendered":"Obligations fiscales pour les influenceurs : aper\u00e7u"},"content":{"rendered":"<p><strong>Le SPF Finances a cr\u00e9\u00e9 une page web avec un aper\u00e7u de <a href=\"https:\/\/financien.belgium.be\/fr\/particuliers\/declaration_impot\/taux-revenus-imposables\/revenus-imposables\/influenceurs\" target=\"_blank\" rel=\"noopener\">toutes les obligations fiscales des influenceurs<\/a>. Ils doivent \u00e9tablir des factures pour leurs services avec la TVA.<\/strong><\/p>\n<p>Au plus tard le 31 mars, les influenceurs doivent \u00e9galement remettre un listing clients pour l&rsquo;ann\u00e9e civile \u00e9coul\u00e9e. Ce listing contient, pour chaque client, le montant total des livraisons et des prestations ainsi que le montant total de la TVA factur\u00e9e.<\/p>\n<p><strong>Thierry Lauwers sur r\u00e9mun\u00e9ration en nature<\/strong><\/p>\n<p><iframe loading=\"lazy\" title=\"Thierry Lauwers over verloning in natura - Thierry Lauwers sur r\u00e9mun\u00e9ration en nature\" width=\"1080\" height=\"810\" src=\"https:\/\/www.youtube.com\/embed\/_f6B60OuQP8?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" allowfullscreen><\/iframe><\/p>\n<p><strong>R\u00e9gime d&rsquo;exon\u00e9ration de la TVA<\/strong><\/p>\n<p>Les influenceurs peuvent b\u00e9n\u00e9ficier du r\u00e9gime d&rsquo;exon\u00e9ration des petites entreprises. Dans ce cas, leur chiffre d&rsquo;affaires annuel ne doit pas d\u00e9passer 25 000 euros. Tous les actes entrepris par l&rsquo;influenceur, y compris le chiffre d&rsquo;affaires \u00e9ventuel r\u00e9alis\u00e9 en dehors de ses activit\u00e9s d&rsquo;influenceur, seront factur\u00e9s \u00e0 ce titre. S&rsquo;ils choisissent d&rsquo;en faire usage, ils ne doivent pas facturer la TVA. Ils n&rsquo;ont donc plus droit \u00e0 une d\u00e9duction de la TVA.<\/p>\n<p>S&rsquo;ils souhaitent b\u00e9n\u00e9ficier de cette exemption, les influenceurs doivent en faire la demande explicite au d\u00e9but de leurs activit\u00e9s soumises \u00e0 la TVA. S&rsquo;ils souhaitent modifier cette demande ult\u00e9rieurement, ils doivent le faire aupr\u00e8s de leur bureau de TVA. Ce r\u00e9gime ne s&rsquo;applique pas r\u00e9troactivement.<\/p>\n<p><strong>Pas de num\u00e9ro de TVA ?<\/strong><\/p>\n<p>Une question parlementaire a \u00e9t\u00e9 pos\u00e9e au Ministre des finances \u00e0 ce sujet. Il a fait r\u00e9f\u00e9rence \u00e0 l&rsquo;application d&rsquo;un r\u00e9gime sp\u00e9cial sur les obligations en mati\u00e8re de TVA pour les services d&rsquo;influenceurs. Ce r\u00e9gime sp\u00e9cial diff\u00e8re en trois points du r\u00e9gime des petites entreprises susmentionn\u00e9 :<\/p>\n<p>&#8211; Les influenceurs ne doivent pas demander un num\u00e9ro de TVA ni soumettre une liste annuelle de clients<\/p>\n<p>&#8211; Ils ne doivent plus \u00e9tablir de factures<\/p>\n<p>&#8211; Seuls leurs clients doivent encore payer la TVA<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le SPF Finances a cr\u00e9\u00e9 une page web avec un aper\u00e7u de toutes les obligations fiscales des influenceurs. Ils doivent \u00e9tablir des factures pour leurs&#8230;<\/p>\n","protected":false},"author":7,"featured_media":14738,"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":[190,142],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Obligations fiscales pour les influenceurs : aper\u00e7u | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Le SPF Finances a cr\u00e9\u00e9 une page web avec un aper\u00e7u de toutes les obligations fiscales des influenceurs.\" \/>\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\/obligations-fiscales-pour-les-influenceurs-apercu\/\" \/>\n<meta property=\"og:locale\" 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