{"id":1395,"date":"2026-03-23T08:38:43","date_gmt":"2026-03-23T07:38:43","guid":{"rendered":"https:\/\/fmg.be\/?p=1395"},"modified":"2026-03-23T08:38:45","modified_gmt":"2026-03-23T07:38:45","slug":"listing-annuel-tva-et-les-franchises","status":"publish","type":"post","link":"https:\/\/fmg.be\/en\/listing-annuel-tva-et-les-franchises\/","title":{"rendered":"Listing annuel TVA\u00a0et les franchis\u00e9s"},"content":{"rendered":"\n<p><strong>Listing annuel TVA : attention \u00e0 l\u2019\u00e9ch\u00e9ance au 31 mars 2026 pour les franchis\u00e9s<\/strong><\/p>\n\n\n\n<p>Parmi les \u00e9volutions r\u00e9centes figure l\u2019obligation, pour les petites entreprises sous r\u00e9gime de franchise TVA, de d\u00e9poser syst\u00e9matiquement un listing annuel des clients.<\/p>\n\n\n\n<p>Premi\u00e8re \u00e9ch\u00e9ance : 31 mars 2026.<\/p>\n\n\n\n<p><strong>Ce qui change r\u00e9ellement<\/strong><\/p>\n\n\n\n<p>Jusque l\u2019an pass\u00e9, les franchis\u00e9s TVA belges qui n\u2019avaient aucun client assujetti ne devaient pas d\u00e9poser de listing annuel.<\/p>\n\n\n\n<p>Cette logique appartient au pass\u00e9.<\/p>\n\n\n\n<p>D\u00e9sormais, ils y sont tenus, quelle que soit leur situation. Et le chiffre d\u2019affaires annuel doit syst\u00e9matiquement \u00eatre communiqu\u00e9, m\u00eame sans clients assujettis.<\/p>\n\n\n\n<p>Autrement dit, l\u2019absence d\u2019activit\u00e9 \u201cTVA\u201d ne dispense plus de l\u2019obligation.<\/p>\n\n\n\n<p><strong>Pourquoi&nbsp;?<\/strong><\/p>\n\n\n\n<p>L\u2019objectif est clair. L\u2019administration souhaite notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>v\u00e9rifier le respect du plafond du r\u00e9gime de franchise\u00a0;<\/li>\n\n\n\n<li>harmoniser les pratiques au niveau europ\u00e9en.<\/li>\n<\/ul>\n\n\n\n<p><strong>Quand&nbsp;?<\/strong><\/p>\n\n\n\n<p>La r\u00e8gle s\u2019applique pour la premi\u00e8re fois aux op\u00e9rations r\u00e9alis\u00e9es en 2025.<\/p>\n\n\n\n<p>Le premier d\u00e9p\u00f4t devra donc \u00eatre effectu\u00e9 au plus tard le <strong>31 mars 2026<\/strong> via Intervat.<\/p>\n\n\n\n<p>Si vous \u00eates franchis\u00e9s, v\u00e9rifiez d\u00e8s maintenant votre situation et n\u2019attendez plus.<\/p>\n\n\n\n<p>Une question ou besoin d\u2019accompagnement ? N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1396,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-divers"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Listing annuel TVA\u00a0et les franchis\u00e9s - Fiduciaire Montgomery<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fmg.be\/listing-annuel-tva-et-les-franchises\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Listing annuel TVA\u00a0et les franchis\u00e9s - 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