{"id":2996,"date":"2024-04-04T12:11:58","date_gmt":"2024-04-04T11:11:58","guid":{"rendered":"https:\/\/www.sage.com\/fr-ma\/blog\/?p=2996"},"modified":"2024-07-02T14:25:09","modified_gmt":"2024-07-02T13:25:09","slug":"lf-2024-lan-1-de-la-reforme-de-la-tva","status":"publish","type":"post","link":"https:\/\/www.sage.com\/fr-ma\/blog\/lf-2024-lan-1-de-la-reforme-de-la-tva\/","title":{"rendered":"LF 2024. L\u2019an 1 de la r\u00e9forme de la TVA"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/fr-ma\/blog\/category\/digitalisation-ou-transformation-digitale\/\" class=\"entry-header__link\">digitalisation ou transformation digitale<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tLF 2024. L\u2019an 1 de la r\u00e9forme de la TVA\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2024-04-04T12:11:58+01:00\">avril 4, 2024<\/time><\/span><span class=\"reading-time\"> min de lecture<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"LF 2024. L\u2019an 1 de la r\u00e9forme de la TVA\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/fr-ma\/blog\/lf-2024-lan-1-de-la-reforme-de-la-tva\/\"\n\t\t\tdata-share-text=\"Veuillez lire cet article int\u00e9ressant\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partager<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copier le lien<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copi\u00e9<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/fr-ma\/blog\/author\/abdellahmarrakchi1\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2020\/03\/Abdellah-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2020\/03\/Abdellah-350x350.jpg 350w, https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2020\/03\/Abdellah.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Abdellah Marrakchi<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"\"><em>Introduites d\u00e8s cette ann\u00e9e dans la Loi de Finances 2024, les premi\u00e8res mesures de la r\u00e9forme de la TVA s\u2019attaquent directement \u00e0 des objectifs majeurs assign\u00e9s par la loi-cadre 69-19 portant r\u00e9forme fiscale, en l\u2019occurrence la neutralit\u00e9 fiscale et la r\u00e9silience sociale.<\/em><\/p>\n\n\n\n<p class=\"\">En 2024, la loi de finances a consacr\u00e9 les principes fondamentaux de la r\u00e9forme fiscale port\u00e9e par la loi-cadre 69-19, notamment l\u2019incitation \u00e0 l\u2019investissement, la r\u00e9duction des in\u00e9galit\u00e9s ou encore l\u2019ouverture sur les bonnes pratiques fiscales internationales. En mati\u00e8re de TVA, c\u2019est tout un chantier d\u2019harmonisation des r\u00e8gles, de simplification des taux, de rationalisation des incitations fiscales, de convergence des dispositions, ou encore de clarification des r\u00e9gimes qui a \u00e9t\u00e9 engag\u00e9. Deux chantiers en particulier, et une nouvelle mesure tr\u00e8s discut\u00e9e, ont retenu, toutefois, l\u2019attention des observateurs.&nbsp;Trois grandes dispositions, au milieu de plusieurs autres tout aussi importantes, qui donnent le ton et laissent entrevoir la port\u00e9e de la r\u00e9forme de la TVA (2024-2026) d\u00e8s sa premi\u00e8re ann\u00e9e d\u2019entr\u00e9e en vigueur.<\/p>\n\n\n\n<p class=\"\"><strong>Une r\u00e9forme dans la continuit\u00e9<\/strong><\/p>\n\n\n\n<p class=\"\">S\u2019inscrivant dans la continuit\u00e9 de la r\u00e9forme fiscale initi\u00e9e en 2021, une large partie des mesures fiscales introduites dans la loi de finances 2024 r\u00e9pondent \u00e0 un principe majeur, \u00e9rig\u00e9 en objectif fondamental de la loi-cadre n\u00b069-19 portant r\u00e9forme de la fiscalit\u00e9, \u00e0 savoir \u00ab&nbsp;la cons\u00e9cration du principe de la neutralit\u00e9 fiscale en mati\u00e8re de TVA&nbsp;\u00bb. La finalit\u00e9 recherch\u00e9e est que la TVA ne repr\u00e9sente plus un co\u00fbt additionnel pour les entreprises lorsqu\u2019elles proc\u00e8dent \u00e0 des achats pour le d\u00e9veloppement de leurs activit\u00e9s. Pour cela, trois m\u00e9canismes ont \u00e9t\u00e9 privil\u00e9gi\u00e9s&nbsp;: l\u2019\u00e9largissement du champ d\u2019application de la TVA, la r\u00e9duction du nombre de taux et la g\u00e9n\u00e9ralisation du droit au remboursement. Autant de dispositions qui devraient \u00e9viter \u00e0 l\u2019avenir les situations de butoir pour les entreprises et booster leur comp\u00e9titivit\u00e9.<\/p>\n\n\n\n<p class=\"\"><strong>Stimuler les investissements et la comp\u00e9titivit\u00e9 des entreprises<\/strong><\/p>\n\n\n\n<p class=\"\">Con\u00e7ue et mise en place ainsi pour stimuler les investissements productifs et la comp\u00e9titivit\u00e9 des entreprises gr\u00e2ce \u00e0 la neutralit\u00e9 fiscale, la r\u00e9forme de la TVA joint au volet \u00e9conomique un grand volet social fond\u00e9 sur la r\u00e9silience et l\u2019\u00e9quit\u00e9. Il s\u2019agit, en effet, d\u2019\u00e9largir le champ d\u2019exon\u00e9ration de la TVA aux produits de base de large consommation. L\u2019objectif affich\u00e9 par le l\u00e9gislateur est de soutenir ainsi le pouvoir d\u2019achat des m\u00e9nages en cette p\u00e9riode d\u2019inflation mondiale, mais \u00e9galement de renforcer l\u2019int\u00e9gration, entam\u00e9e depuis quelques ann\u00e9es d\u00e9j\u00e0, des activit\u00e9s informelles dans le secteur formel.<\/p>\n\n\n\n<p class=\"\">Aux c\u00f4t\u00e9s de ces deux grands chantiers, une nouvelle mesure, moins attendue, a surpris tous les observateurs&nbsp;: la cons\u00e9cration du principe de solidarit\u00e9 des responsables de la gestion financi\u00e8re ou administrative des entreprises en cas d\u2019infraction aux obligations de d\u00e9clarations et\/ou paiement en mati\u00e8re de TVA.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Abonnez-vous \u00e0 la newsletter Sage Advice et recevez, directement dans votre bo\u00eete email, nos tous derniers conseils.<\/h2>\n\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-d40c4109-9f94-4698-b25d-78127a854343\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>S&#039;abonner<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2019\/05\/GettyImages-683807936_super-1064x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2019\/05\/GettyImages-683807936_super-1064x810.jpg 1064w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Introduites d\u00e8s cette ann\u00e9e dans la Loi de Finances 2024, les premi\u00e8res mesures de la r\u00e9forme de la TVA s\u2019attaquent directement \u00e0 des objectifs majeurs: la neutralit\u00e9 fiscale et la r\u00e9silience sociale.<\/p>\n","protected":false},"author":998,"featured_media":2651,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[158,309,159,162],"tags":[151,265,223],"business_type":[13,14,16],"context":[],"industry":[],"persona":[21,304,24,26,27],"imagine_tag":[],"coauthors":[365],"class_list":["post-2996","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digitalisation-tendances","category-digitalisation-ou-transformation-digitale","category-gestion-financiere","category-legal-reglementation","tag-pilotage-dactivite","tag-pme","tag-tva","business_type-artisan-et-petite-entreprise","business_type-petite-et-moyenne-entreprise","business_type-expertise-comptable"],"sage_meta":{"region":"fr-ma","author_name":"Abdellah Marrakchi","featured_image":"https:\/\/www.sage.com\/fr-ma\/blog\/wp-content\/uploads\/sites\/23\/2023\/10\/GettyImages-1405751400.jpg","imagine_tags":[]},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Maroc","distributor_original_site_url":"https:\/\/www.sage.com\/fr-ma\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/posts\/2996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/users\/998"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/comments?post=2996"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/posts\/2996\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/media\/2651"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/media?parent=2996"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/categories?post=2996"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/tags?post=2996"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/business_type?post=2996"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/context?post=2996"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/industry?post=2996"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/persona?post=2996"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/imagine_tag?post=2996"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/fr-ma\/blog\/api\/wp\/v2\/coauthors?post=2996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}