{"id":5983,"date":"2026-09-11T10:17:54","date_gmt":"2026-09-11T08:17:54","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-is-a-permanent-vat-extension\/"},"modified":"2026-10-06T12:52:14","modified_gmt":"2026-10-06T10:52:14","slug":"quest-ce-quune-extension-permanente-de-la-tva","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/what-is-a-permanent-vat-extension\/","title":{"rendered":"Qu\u2019est-ce qu\u2019une prolongation permanente de l\u2019imp\u00f4t sur la valeur ajout\u00e9e ?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Alors que l\u2019administration fiscale donne au entrepreneur un d\u00e9lai jusqu\u2019au 31 mai de l\u2019ann\u00e9e suivante pour le d\u00e9p\u00f4t de la d\u00e9claration de TVA, il ne reste que 10 jours pour d\u00e9poser cette d\u00e9claration.<br><br>Les fondateurs en particulier, qui doivent soumettre mensuellement leurs d\u00e9clarations de TVA sur les ventes anticip\u00e9es, sont souvent sous pression de temps. La d\u00e9claration de TVA pour janvier doit d\u00e9j\u00e0 \u00eatre disponible le 10 f\u00e9vrier. La situation est similaire pour les d\u00e9clarations trimestrielles de TVA : la pr\u00e9inscription pour le premier trimestre doit \u00eatre re\u00e7ue d\u2019ici le 10 avril.<br>L\u2019extension \u00e0 long terme prolonge de un mois le d\u00e9lai pour la pr\u00e9sentation de la d\u00e9claration de TVA. La pr\u00e9inscription pour janvier ne doit pas \u00eatre re\u00e7ue avant le 10 mars, tandis que la pr\u00e9inscription pour le premier trimestre ne doit pas \u00eatre re\u00e7ue avant le 10 mai au bureau fiscal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Avantages<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u2019administration fiscale accorde un d\u00e9lai de paiement plus long de 2 mois au client.<\/li>\n\n\n\n<li>Un mois de d\u00e9lai suppl\u00e9mentaire pour soumettre les re\u00e7us<\/li>\n\n\n\n<li>\u00c9viter les p\u00e9nalit\u00e9s de retard de paiement, car on a plus de temps pour remplir sa d\u00e9claration d'imp\u00f4ts sur les ventes anticip\u00e9es<\/li>\n\n\n\n<li>Plus de temps pour planifier le flux de tr\u00e9sorerie, car la taxe sur la vente de deux mois auparavant est prise en compte<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Le paiement anticip\u00e9 sp\u00e9cial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Les entrepreneurs qui soumettent leur d\u00e9claration anticip\u00e9e de TVA mensuellement doivent \u00e9galement effectuer un paiement anticip\u00e9 sp\u00e9cial. \u00c0 cette fin, le demandeur tire le total des paiements anticip\u00e9s de taxe de vente effectu\u00e9s l\u2019ann\u00e9e pr\u00e9c\u00e9dente et effectue un onzi\u00e8me de ce montant en paiement anticip\u00e9 sp\u00e9cial.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><span style=\"font-size: medium;\">Exemple : * <\/span><em>* Un entrepreneur a pay\u00e9 en l\u2019an pr\u00e9c\u00e9dent une taxe sur les ventes de 11\u00a0000\u00a0euros. En guise de paiement anticip\u00e9 sp\u00e9cial, il doit payer 1\/11 de cette somme : 1\u00a0000\u00a0euros.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Si l\u2019entrepreneur n\u2019a ouvert son entreprise qu\u2019en l\u2019ann\u00e9e pr\u00e9c\u00e9dente et n\u2019a pas pay\u00e9 l\u2019imp\u00f4t sur les ventes pendant une ann\u00e9e enti\u00e8re, il doit extrapoler le montant de l\u2019imp\u00f4t sur les ventes pay\u00e9 \u00e0 l\u2019ann\u00e9e et effectuer un pr\u00e9l\u00e8vement sp\u00e9cial de 1\/11 de ce montant (article 47, paragraphe 2, UStDV).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Exemple : * Un fondateur souhaite demander une prolongation permanente en 2020. Il a fond\u00e9 l\u2019entreprise en ao\u00fbt 2019. De ao\u00fbt \u00e0 d\u00e9cembre, il a pay\u00e9 un total de 3 000 euros en taxe de vente. Le paiement anticip\u00e9 sp\u00e9cial est calcul\u00e9 comme suit :<br>3,000 \/ 5 = 600<br>600 x 12 = 7 200<br>7,200 \/ 11 = 655<br>En cons\u00e9quence, il doit verser 655 euros en avance.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Si l\u2019entrepreneur n\u2019a trouv\u00e9 aucun b\u00e9n\u00e9fice dans l\u2019ann\u00e9e en cours, il doit payer la dixi\u00e8me partie des avances pr\u00e9vues pour l\u2019ann\u00e9e en cours en tant que paiement anticip\u00e9 sp\u00e9cial (article 47, paragraphe 3, UStDV). L\u2019entrepreneur doit soumettre le calcul du paiement anticip\u00e9 sp\u00e9cial avec la demande de prolongation \u00e0 long terme et doit avoir effectu\u00e9 le paiement au plus tard le jour de cl\u00f4ture (article 48, paragraphe 2, UStDV).<br><br>Le paiement anticip\u00e9 sp\u00e9cial n\u2019est pas une taxe, mais une sorte de caution. L\u2019assur\u00e9 les d\u00e9duit dans sa d\u00e9claration de TVA pour la derni\u00e8re p\u00e9riode pour laquelle il a demand\u00e9 le remboursement. Ainsi, dans la pr\u00e9-enregistrement TVA pour d\u00e9cembre, qui doit \u00eatre effectu\u00e9 avant le 10 f\u00e9vrier de l\u2019ann\u00e9e suivante. Cela s\u2019applique \u00e9galement si l\u2019entreprise n\u2019a pas r\u00e9alis\u00e9 de ventes en d\u00e9cembre.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><span style=\"font-size: medium;\">Attention : * L\u2019entrepreneur doit recalculer, enregistrer et payer l\u2019avance sp\u00e9ciale chaque ann\u00e9e au plus tard le 10 f\u00e9vrier (article 14.8 (3) UStAE).<\/span><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Les entrepreneurs qui paient trimestriellement par avance n\u2019ont pas besoin de proc\u00e9der \u00e0 un paiement anticip\u00e9 sp\u00e9cial.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dates limites : Prolongation du d\u00e9lai pour chaque \u00e9ch\u00e9ance cl\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il n\u2019est pas n\u00e9cessaire de demander une prolongation permanente au d\u00e9but de l\u2019ann\u00e9e pour toute l\u2019ann\u00e9e. Elle peut \u00eatre demand\u00e9e \u00e0 tout moment \u00e0 la date limite de pr\u00e9sentation de la d\u00e9claration de TVA, pour laquelle elle doit \u00eatre demand\u00e9e pour la premi\u00e8re fois. Si un entrepreneur qui enregistre sa TVA mensuellement demande que sa p\u00e9riode de d\u00e9claration soit prolong\u00e9e jusqu\u2019au 10 avril, elle sera alors demand\u00e9e pour la premi\u00e8re fois pour la pr\u00e9-inscription de mars.<br><br>Les d\u00e9clarants trimestriels de TVA doivent demander leur prolongation \u00e0 long terme avant le 10 avril si ils doivent encore demander la pr\u00e9inscription pour le premier trimestre. Comme les d\u00e9clarants mensuels anticipatifs, ils peuvent demander une prolongation permanente tous les deux trimestres de l\u2019ann\u00e9e.<\/p>","protected":false},"excerpt":{"rendered":"<p>Extend the VAT deadline<\/p>\n<p>Companies, the self-employed and freelancers must report sales tax to the tax office either monthly or quarterly in a sales tax pre-declaration and then again in a sales tax return the following year.<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5983","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is a permanent VAT extension? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Explore the German VAT deadline extension, or Dauerfristverl\u00e4ngerung, and its role in periodic VAT reporting.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/fr\/faq\/quest-ce-quune-extension-permanente-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is a permanent VAT extension? 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