{"id":125196,"date":"2026-05-18T16:17:49","date_gmt":"2026-05-18T14:17:49","guid":{"rendered":"https:\/\/www.afg.asso.fr\/?p=125196"},"modified":"2026-05-18T18:08:08","modified_gmt":"2026-05-18T16:08:08","slug":"recodification-de-la-tva-reponse-de-lafg-a-la-consultation","status":"publish","type":"post","link":"https:\/\/www.afg.asso.fr\/fr\/recodification-de-la-tva-reponse-de-lafg-a-la-consultation\/","title":{"rendered":"Recodification de la TVA &#8211; R\u00e9ponse de l\u2019AFG \u00e0 la consultation"},"content":{"rendered":"\n<p>L\u2019<strong><a href=\"https:\/\/www.afg.asso.fr\/fr\/publication\/tva-recodification-reponse-afg-consultation-mai-2026\/\">AFG a r\u00e9pondu \u00e0 la consultation publique de l\u2019administration fiscale relative au projet de rescrit portant sur les dispositions transitoires li\u00e9es \u00e0 la recodification de la TVA <\/a><\/strong>dans le code des impositions sur les biens et services (CIBS). Dans sa contribution, centr\u00e9e sur les enjeux du secteur de la gestion d\u2019actifs, l\u2019Association formule plusieurs observations et interrogations afin de s\u00e9curiser la mise en \u0153uvre de l\u2019ordonnance du 17 d\u00e9cembre 2025.<br>L\u2019AFG alerte en particulier sur la concomitance, au 1er septembre 2026, de l\u2019entr\u00e9e en vigueur de la recodification de la TVA et de la facturation \u00e9lectronique, deux r\u00e9formes structurantes mobilisant les m\u00eames \u00e9quipes au sein des entreprises et g\u00e9n\u00e9rant une ins\u00e9curit\u00e9 juridique accrue, d\u2019autant que la recodification demeure incompl\u00e8te en l\u2019absence, \u00e0 ce stade, du volet r\u00e9glementaire. Dans ce contexte, l\u2019AFG sollicite un report de l\u2019entr\u00e9e en vigueur de la recodification afin de laisser aux op\u00e9rateurs un d\u00e9lai suffisant pour disposer d\u2019un cadre juridique complet et stabilis\u00e9.<br>Enfin, l\u2019Association exprime des r\u00e9serves sur le caract\u00e8re pr\u00e9sent\u00e9 comme \u00ab \u00e0 droit constant \u00bb de la recodification, certaines suppressions, fragmentations ou reformulations de dispositions \u00e9tant susceptibles de soulever des difficult\u00e9s d\u2019interpr\u00e9tation.<br>L\u2019AFG continuera \u00e0 suivre attentivement ce dossier et \u00e0 relayer aupr\u00e8s de l\u2019administration les pr\u00e9occupations de ses membres.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019AFG a r\u00e9pondu \u00e0 la consultation publique de l\u2019administration fiscale relative au projet de rescrit portant sur les dispositions transitoires&hellip;<\/p>\n","protected":false},"author":35,"featured_media":116803,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"_gspb_post_css":"","wds_primary_category":0,"footnotes":""},"categories":[5],"tags":[],"thematics":[130],"top_contenu":[568,44,45],"class_list":["post-125196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee","thematics-fiscalite","top_contenu-top-contenu-commission-club","top_contenu-top-contenu-espace-membre","top_contenu-top-contenu-home-page"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/125196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/users\/35"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/comments?post=125196"}],"version-history":[{"count":0,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/posts\/125196\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media\/116803"}],"wp:attachment":[{"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/media?parent=125196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/categories?post=125196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/tags?post=125196"},{"taxonomy":"thematics","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/thematics?post=125196"},{"taxonomy":"top_contenu","embeddable":true,"href":"https:\/\/www.afg.asso.fr\/fr\/wp-json\/wp\/v2\/top_contenu?post=125196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}