{"id":9115,"date":"2023-09-29T22:42:16","date_gmt":"2023-09-29T22:42:16","guid":{"rendered":"https:\/\/dropea.com\/dropea-impots\/"},"modified":"2024-07-24T16:11:46","modified_gmt":"2024-07-24T16:11:46","slug":"dropea-impots","status":"publish","type":"page","link":"https:\/\/dropea.com\/fr\/dropea-impots\/","title":{"rendered":"Dropea – Imp\u00f4ts"},"content":{"rendered":"\t\t
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Imp\u00f4ts<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Dropea Limited<\/strong><\/p>\n

Level 3 (Suite No. 3001),Tower Business Centre, Tower Street
Swatar, BKR 4013
Birkirkara, Malta
VAT:<\/strong> MT29745525<\/p>\n

Dans le but de clarifier la fiscalit\u00e9 indirecte d\u00e9coulant des acquisitions de biens et services effectu\u00e9es par les dropshippers op\u00e9rant sur le march\u00e9 espagnol via la plateforme DROPEA, voici les r\u00e9ponses \u00e0 certaines des questions les plus fr\u00e9quentes.<\/p>\n

Ces r\u00e9ponses sont simplement informatives et ne remplacent en aucun cas le conseil fiscal personnalis\u00e9 que chaque contribuable doit obtenir sous sa propre responsabilit\u00e9.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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  • \n

    Qu’est-ce que DROPEA facture ?<\/strong><\/p>\n

    DROPEA n’ach\u00e8te ni ne vend de marchandises.<\/p>\n

    DROPEA (dont la d\u00e9nomination sociale est Dropea Limited) est une entit\u00e9 constitu\u00e9e et r\u00e9sidente fiscale \u00e0 Malte, et fournit \u00e0 ses clients des services d’interm\u00e9diation, de transport et de logistique.<\/p>\n

    Par cons\u00e9quent, la facture \u00e9mise par DROPEA \u00e0 ses clients concernera la prestation de ses services, et non la livraison de biens.<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    • \n

      La facture que je re\u00e7ois de DROPEA inclut-elle la TVA ?<\/strong><\/p>\n

      \u00c9tant donn\u00e9 que les clients de DROPEA sont consid\u00e9r\u00e9s comme des entreprises ou des professionnels, la facture \u00e9mise par DROPEA n’inclut pas la TVA (sauf si le client est \u00e9tabli \u00e0 Malte, auquel cas la facture inclura la TVA maltaise).<\/p>\n

      Dans le cas o\u00f9 le destinataire de la facture de DROPEA est \u00e9tabli dans un territoire o\u00f9 s’applique la TVA communautaire, il sera redevable de la TVA via le m\u00e9canisme de l’autoliquidation, devant s’auto-imposer la TVA pour l’acquisition intracommunautaire du service fourni par DROPEA.<\/p>\n

      Les clients \u00e9tablis dans l’Union europ\u00e9enne (\u00e0 l’exception de Malte et des r\u00e9gions communautaires exclues de la directive TVA) doivent fournir un num\u00e9ro de TVA valide<\/em> pour attester de leur statut d’entreprise ou de professionnel.<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      • \n

        La facture de mon fournisseur inclut-elle la TVA ?<\/strong><\/p>\n

        Dans les cas o\u00f9 les marchandises achet\u00e9es au fournisseur sont stock\u00e9es sur le territoire de la TVA espagnole (c’est-\u00e0-dire sur le territoire espagnol \u00e0 l’exception des Canaries, Ceuta et Melilla) et que la commande est livr\u00e9e sur le territoire de la TVA espagnole, la vente effectu\u00e9e par le fournisseur au dropshipper sera soumise \u00e0 la TVA espagnole, avec les particularit\u00e9s suivantes :<\/p>\n

        \n\n\n\n\n\n
        Fournisseur \u00e9tabli en :<\/strong><\/td>\nLa facture inclut-elle la TVA espagnole ?<\/strong><\/td>\nAutoliquidation de la TVA espagnole<\/strong><\/td>\n<\/tr>\n
        Territoire TVA espagnole<\/td>\nOui<\/td>\nNon<\/td>\n<\/tr>\n
        Autre<\/td>\nNon<\/td>\nOui<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

        Lorsque le fournisseur n’est pas \u00e9tabli sur le territoire de la TVA espagnole, le dropshipper doit s’auto-imposer la TVA espagnole via le m\u00e9canisme de l’autoliquidation.<\/p>\n

        Si, au contraire, la commande est envoy\u00e9e depuis le territoire de la TVA espagnole vers un autre \u00c9tat membre de l’Union europ\u00e9enne o\u00f9 se trouve le consommateur final, nous serons face \u00e0 une op\u00e9ration intracommunautaire, et le traitement fiscal d\u00e9pendra de l’\u00c9tat membre d’attribution du num\u00e9ro de TVA<\/em> du dropshipper :<\/p>\n

        \n\n\n\n\n\n\n\n\n
        Num\u00e9ro de TVA du Dropshipper<\/strong><\/td>\nFournisseur \u00e9tabli en :<\/strong><\/td>\n\u00bfLa facture inclut-elle la TVA espagnole<\/strong>?<\/strong><\/td>\nAutoliquidation de la TVA espagnole<\/strong><\/td>\n<\/tr>\n
        Espagne<\/td>\nTerritoire TVA espagnole<\/td>\nOui<\/td>\nNon<\/td>\n<\/tr>\n
        Espagne<\/td>\nHors Territoire TVA espagnole<\/td>\nNon<\/td>\nOui<\/td>\n<\/tr>\n
        Un autre \u00c9tat membre<\/td>\nN\/A<\/td>\nNon. Op\u00e9ration exon\u00e9r\u00e9e <\/td>\nNon<\/td>\n<\/tr>\n
        Sans num\u00e9ro de TVA<\/td>\nTerritoire TVA espagnole<\/td>\nOui<\/td>\nNon<\/td>\n<\/tr>\n
        Sans num\u00e9ro de TVA<\/td>\nHors Territoire TVA espagnole<\/td>\nNon<\/td>\nOui<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

        Cette imposition est ind\u00e9pendante de celle r\u00e9sultant de l’acquisition intracommunautaire effectu\u00e9e, le cas \u00e9ch\u00e9ant, par le dropshipper dans l’\u00c9tat membre de consommation de la commande.<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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        • \n

          Si je suis un d\u00e9taillant, la facture du fournisseur inclut-elle la surtaxe d’\u00e9quivalence ?<\/strong><\/p>\n

          Dans le cas particulier des dropshippers auxquels s’applique le r\u00e9gime sp\u00e9cial de surtaxe d’\u00e9quivalence de la TVA espagnole, ils doivent en informer leur fournisseur. De plus, le fournisseur le v\u00e9rifiera sur le site web de l’AEAT. <\/p>\n

          Dans les cas o\u00f9 la facture doit inclure la TVA espagnole, \u00e9tant donn\u00e9 que le fournisseur est \u00e9tabli sur le territoire de la TVA espagnole, celle-ci inclura \u00e9galement la surtaxe d’\u00e9quivalence correspondante.<\/p>\n

          Dans le cas o\u00f9 le d\u00e9taillant doit s’auto-imposer la TVA r\u00e9sultant de l’acquisition du produit aupr\u00e8s du fournisseur, il doit \u00e9galement payer la surtaxe d’\u00e9quivalence correspondante via le Mod\u00e8le 309 (d\u00e9claration de liquidation non p\u00e9riodique).<\/p>\n

          Les taux de la surtaxe d’\u00e9quivalence appliqu\u00e9s sont les suivants :<\/p>\n

          \n\n\n\n\n\n\n\n\n
          Articles avec taux de TVA<\/strong><\/td>\nTaux de surtaxe d’\u00e9quivalence<\/strong><\/td>\n<\/tr>\n
          21%<\/td>\n5,20%<\/td>\n<\/tr>\n
          10%<\/td>\n1,40%<\/td>\n<\/tr>\n
          5%<\/td>\n0,62%<\/td>\n<\/tr>\n
          4%<\/td>\n0,50%<\/td>\n<\/tr>\n
          0%<\/td>\n0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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          • Dois-je \u00e9mettre des factures avec TVA ?\n

            <\/strong>DROPEA n’assume aucune responsabilit\u00e9 en ce qui concerne le respect des obligations fiscales du dropshipper, qui doit demander des conseils fiscaux personnalis\u00e9s pour analyser la fiscalit\u00e9 de ses op\u00e9rations.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            Imp\u00f4ts Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Dans le but de clarifier la fiscalit\u00e9 indirecte d\u00e9coulant des acquisitions de biens et services effectu\u00e9es par les dropshippers op\u00e9rant sur le march\u00e9 espagnol via la plateforme DROPEA, voici les r\u00e9ponses \u00e0 certaines des questions les plus fr\u00e9quentes. Ces […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9115","page","type-page","status-publish","hentry"],"yoast_head":"\nDropea - Imp\u00f4ts - Dropea<\/title>\n<meta name=\"description\" content=\"Imp\u00f4ts Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Dans le but de\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dropea.com\/fr\/dropea-impots\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dropea - Imp\u00f4ts\" \/>\n<meta property=\"og:description\" content=\"Imp\u00f4ts Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Dans le but de\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dropea.com\/fr\/dropea-impots\/\" \/>\n<meta property=\"og:site_name\" content=\"Dropea\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/dropea.oficial\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-24T16:11:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dropea.com\/wp-content\/uploads\/2024\/02\/image-e1753715548221.png\" \/>\n\t<meta property=\"og:image:width\" content=\"743\" \/>\n\t<meta property=\"og:image:height\" content=\"401\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/dropea-impots\\\/\",\"url\":\"https:\\\/\\\/dropea.com\\\/fr\\\/dropea-impots\\\/\",\"name\":\"Dropea - Imp\u00f4ts - Dropea\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/#website\"},\"datePublished\":\"2023-09-29T22:42:16+00:00\",\"dateModified\":\"2024-07-24T16:11:46+00:00\",\"description\":\"Imp\u00f4ts Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Dans le but de\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/dropea-impots\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dropea.com\\\/fr\\\/dropea-impots\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/dropea-impots\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/dropea.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dropea – Imp\u00f4ts\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/dropea.com\\\/fr\\\/\",\"name\":\"dropea\",\"description\":\"easy dropshipping\",\"publisher\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/#organization\"},\"alternateName\":\"dp\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dropea.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/#organization\",\"name\":\"dropea\",\"alternateName\":\"dp\",\"url\":\"https:\\\/\\\/dropea.com\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dropea.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/Dropea-01-1024x1024.png\",\"contentUrl\":\"https:\\\/\\\/dropea.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/Dropea-01-1024x1024.png\",\"width\":1024,\"height\":1024,\"caption\":\"dropea\"},\"image\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/dropea.oficial\\\/\",\"https:\\\/\\\/www.instagram.com\\\/dropea.oficial\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/dropea-oficial\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@dropea.oficial\",\"https:\\\/\\\/www.tiktok.com\\\/@dropea.oficial\"],\"description\":\"dropea es una plataforma que permite la conexi\u00f3n y comunicaci\u00f3n entre almacenes y dropshippers. 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