{"id":13490,"date":"2025-03-21T22:19:42","date_gmt":"2025-03-21T20:19:42","guid":{"rendered":"https:\/\/eloya.be\/?post_type=nieuws&#038;p=13490"},"modified":"2025-03-21T22:25:56","modified_gmt":"2025-03-21T20:25:56","slug":"depot-obligatoire-du-listing-clients-tva-avant-le-31-mars-2025","status":"publish","type":"nieuws","link":"https:\/\/eloya.be\/fr\/actualit\u00e9s\/depot-obligatoire-du-listing-clients-tva-avant-le-31-mars-2025\/","title":{"rendered":"D\u00e9p\u00f4t obligatoire du listing clients TVA avant le 31 mars 2025"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><b>Qu&rsquo;est-ce que le listing clients TVA ?<\/b><\/h2>\n\n<p class=\"wp-block-paragraph\">Le listing clients TVA est un relev\u00e9 des clients belges assujettis \u00e0 la TVA ayant effectu\u00e9 des transactions d\u2019un montant sup\u00e9rieur \u00e0 250 \u20ac HTVA au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Ce document reprend :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Les num\u00e9ros de TVA des clients concern\u00e9s.<\/li>\n\n\n\n<li>Le montant total des transactions effectu\u00e9es.<\/li>\n\n\n\n<li>Le montant total de la TVA factur\u00e9e.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Les clients exer\u00e7ant exclusivement des activit\u00e9s exon\u00e9r\u00e9es (<a href=\"https:\/\/eloya.be\/fr\/code-de-la-tva-20-decembre-2024\/\" target=\"_blank\" rel=\"noopener\">article 44 du Code TVA<\/a>) ne doivent pas \u00eatre repris, m\u00eame s\u2019ils disposent d\u2019un num\u00e9ro de TVA belge.<\/p>\n\n<h2 class=\"wp-block-heading\"><b>Qui est concern\u00e9 par cette obligation ?<\/b><\/h2>\n\n<p class=\"wp-block-paragraph\"><span style=\"font-weight: 400;\">Cette obligation s\u2019applique \u00e0 toute entreprise poss\u00e9dant un num\u00e9ro de TVA belge. Les <\/span><b>petites entreprises<\/b><span style=\"font-weight: 400;\"> doivent \u00e9galement soumettre un listing, sauf si elles n\u2019ont effectu\u00e9 aucune op\u00e9ration imposable aupr\u00e8s de clients assujettis. Dans ce cas, elles peuvent d\u00e9poser un listing n\u00e9ant.<\/span><\/p>\n\n<h2 class=\"wp-block-heading\"><b>Informations \u00e0 mentionner<\/b><\/h2>\n\n<p class=\"wp-block-paragraph\">Le listing clients TVA doit inclure :<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Les clients belges ayant re\u00e7u des biens ou des services en 2024.<\/li>\n\n\n\n<li>Un montant total de transaction d\u00e9passant 250 \u20ac HTVA.<\/li>\n\n\n\n<li>Le num\u00e9ro de TVA belge du client.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Les clients particuliers et les entreprises \u00e9trang\u00e8res sans num\u00e9ro de TVA belge ne doivent pas \u00eatre repris dans ce listing.<\/p>\n\n<h2 class=\"wp-block-heading\"><b>Que faire en cas d&rsquo;absence de clients assujettis ?<\/b><\/h2>\n\n<p class=\"wp-block-paragraph\">Si aucune transaction avec des clients assujettis n&rsquo;a \u00e9t\u00e9 r\u00e9alis\u00e9e en 2024, il \u00e9tait possible de cocher une case sp\u00e9cifique lors de la derni\u00e8re d\u00e9claration TVA de l\u2019ann\u00e9e. Si cela n\u2019a pas \u00e9t\u00e9 fait, il est imp\u00e9ratif de d\u00e9poser un listing n\u00e9ant.<\/p>\n\n<h2 class=\"wp-block-heading\"><b>D\u00e9lais et sanctions en cas de retard<\/b><\/h2>\n\n<p class=\"wp-block-paragraph\"><span style=\"font-weight: 400;\">Le listing clients TVA 2024 doit \u00eatre d\u00e9pos\u00e9 au plus tard le <\/span><b>31 mars 2025<\/b><span style=\"font-weight: 400;\"> via la plateforme \u00e9lectronique <\/span><b>Intervat<\/b><span style=\"font-weight: 400;\">. Tout retard peut entra\u00eener une amende pouvant aller jusqu\u2019\u00e0 <\/span><b>3 000 \u20ac<\/b><span style=\"font-weight: 400;\">. Il est donc crucial d\u2019introduire cette d\u00e9claration avant la date limite.<\/span>&#13;\n&#13;\n<span style=\"font-weight: 400;\">Ne manquez pas cette \u00e9ch\u00e9ance ! Le non-respect de cette obligation pourrait vous co\u00fbter cher.<\/span><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"has-text-align-right wp-block-paragraph\"><em>Source : <a href=\"https:\/\/finances.belgium.be\/fr\/entreprises\/tva\/declaration\/liste_annuelle_clients_assujettis\" target=\"_blank\" rel=\"noopener\">https:\/\/finances.belgium.be<\/a><\/em><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu&rsquo;est-ce que le listing clients TVA ? Le listing clients TVA est un relev\u00e9 des clients belges assujettis \u00e0 la TVA ayant effectu\u00e9 des transactions d\u2019un montant sup\u00e9rieur \u00e0 250 \u20ac HTVA au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Ce document reprend : Les clients exer\u00e7ant exclusivement des activit\u00e9s exon\u00e9r\u00e9es (article 44 du Code TVA) ne doivent [&hellip;]<\/p>\n","protected":false},"author":43,"featured_media":13488,"parent":0,"template":"","class_list":["post-13490","nieuws","type-nieuws","status-publish","has-post-thumbnail","hentry"],"_wpml_post_translation_editor_native":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.5 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>D\u00e9p\u00f4t obligatoire du listing clients TVA avant le 31 mars 2025 - ELOYA<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez tout ce qu&#039;il faut savoir sur le listing clients TVA 2024, son d\u00e9p\u00f4t obligatoire avant le 31 mars 2025 et les risques en cas de non-respect.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eloya.be\/fr\/actualit\u00e9s\/depot-obligatoire-du-listing-clients-tva-avant-le-31-mars-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9p\u00f4t obligatoire du listing clients TVA avant le 31 mars 2025\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez tout ce qu&#039;il faut savoir sur le listing clients TVA 2024, son d\u00e9p\u00f4t obligatoire avant le 31 mars 2025 et les risques en cas de non-respect.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eloya.be\/fr\/actualit\u00e9s\/depot-obligatoire-du-listing-clients-tva-avant-le-31-mars-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"ELOYA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/eloyabelgium\/\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-21T20:25:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eloya.be\/wp-content\/uploads\/2025\/03\/Klantenlisting-Moyenne.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/eloya.be\\\/fr\\\/actualit\u00e9s\\\/depot-obligatoire-du-listing-clients-tva-avant-le-31-mars-2025\\\/\",\"url\":\"https:\\\/\\\/eloya.be\\\/fr\\\/actualit\u00e9s\\\/depot-obligatoire-du-listing-clients-tva-avant-le-31-mars-2025\\\/\",\"name\":\"D\u00e9p\u00f4t obligatoire du listing clients TVA avant le 31 mars 2025 - 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