{"id":6021,"date":"2026-09-11T10:17:59","date_gmt":"2026-09-11T08:17:59","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/working-in-germany-as-a-self-employed-consultant-reversed-charge\/"},"modified":"2026-10-06T12:52:13","modified_gmt":"2026-10-06T10:52:13","slug":"travail-en-allemagne-en-tant-que-consultant-independant-changement-de-charge","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/working-in-germany-as-a-self-employed-consultant-reversed-charge\/","title":{"rendered":"Travail en Allemagne en tant que consultant ind\u00e9pendant. Charge invers\u00e9e"},"content":{"rendered":"
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Travail international en tant que consultant ind\u00e9pendant<\/h2>\n

Le monde du travail et bien s\u00fbr les projets de conseil se d\u00e9roulent \u00e9galement \u00e0 l\u2019\u00e9chelle internationale aujourd\u2019hui. Le client final a son bureau en Autriche, l\u2019agence de recrutement qui assure la transaction de services vient de l\u2019Allemagne et le freelance vient des Pays-Bas. C\u2019est la normale des affaires aujourd\u2019hui.<\/p>\n


Cela soul\u00e8ve des questions quant \u00e0 ce que l\u2019on devrait consid\u00e9rer comme prestataire et b\u00e9n\u00e9ficiaire de services de conseil. Il y a deux sujets en particulier que vous devriez avoir d\u00e9j\u00e0 entendus parler.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n

\n

CHARGE REVERS\u00c9E<\/h3>\n


Que dire de la taxe sur la valeur ajout\u00e9e ? Cela doit \u00eatre compliqu\u00e9, n\u2019est-ce pas ? Mais d\u00e8s les ann\u00e9es 1990, l\u2019Union europ\u00e9enne a d\u00e9j\u00e0 instaur\u00e9 le syst\u00e8me de reverse charge qui r\u00e9glemente la responsabilit\u00e9 de la remise de la TVA. La motivation \u00e9tait de simplifier le sujet de la TVA parmi les \u00c9tats membres lors de la cr\u00e9ation du march\u00e9 int\u00e9rieur europ\u00e9en.<\/p>\n


En principe, le syst\u00e8me de reverse charge transf\u00e8re la responsabilit\u00e9 de la TVA du vendeur au client des biens ou des services. Il s\u2019applique donc \u00e9galement au service de conseil que fournit un freelance ou un manager int\u00e9rimaire aupr\u00e8s d\u2019une entreprise \u00e9trang\u00e8re.<\/p>\n


Comment cela fonctionne-t-il en pratique ?<\/strong>
Le freelance est enregistr\u00e9 aux Pays-Bas, le client final en Autriche, et l\u2019agence de recrutement est bas\u00e9e en Allemagne. Le freelance est r\u00e9mun\u00e9r\u00e9 par l\u2019agence sur une base horaire et envoie \u00e0 l\u2019entreprise allemande une facture comprenant le montant brut et le montant net, sans TVA, comme pr\u00e9vu par le syst\u00e8me de reverse charge. Il ou elle indique simplement le lien vers ce syst\u00e8me sur la facture : TVA-libre \u2013 Reverse Charge. Le client autrichien re\u00e7oit alors une facture TVA-libre de l\u2019agence allemande. Le destinataire de la facture paie la TVA et d\u00e9duit ensuite cette taxe lors de la d\u00e9claration de revenus. Il n\u2019y a aucun inconv\u00e9nient \u00e0 cela.<\/p>\n


Ainsi, vous n\u2019\u00eates pas oblig\u00e9 de vous enregistrer fiscalement dans le pays o\u00f9 vous souhaitez travailler. Pour fournir des services dans un autre \u00c9tat membre de l\u2019UE, l\u2019application de la reverse charge est m\u00eame obligatoire depuis 2010.<\/p>\n

Marque d'imposition invers\u00e9e sur les factures \u2013 exemple et \u00e9chantillon<\/h3>\n


Si vous, en tant qu\u2019entrepreneur, fournissez un service relevant de la proc\u00e9dure de reverse charge, n\u2019oubliez pas de le mentionner de la m\u00eame mani\u00e8re sur la facture \u2013 cette obligation est express\u00e9ment pr\u00e9vue \u00e0 l\u2019article 14a (5) de l\u2019UStG. Une simple indication suffit, comme dans l\u2019exemple ou la formule ci-dessous :

Responsabilit\u00e9 fiscale du b\u00e9n\u00e9ficiaire<\/strong>

Cependant, il n\u2019est pas n\u00e9cessaire que cela soit exactement identique \u00e0 cet exemple ; d\u2019autres formulations sont \u00e9galement acceptables. Dans le cas des b\u00e9n\u00e9ficiaires de services non anglophones, il est conseill\u00e9 de se r\u00e9f\u00e9rer \u00e0 la proc\u00e9dure de reverse charge en anglais, comme le montre l\u2019exemple suivant : \u201c TVA due au b\u00e9n\u00e9ficiaire \u201d ou \u201c Le b\u00e9n\u00e9ficiaire est responsable de la TVA \u201d. Vous pouvez \u00e9galement noter cette information dans la langue nationale correspondante. Dans ce tableau, vous trouverez quelques exemples de cette expression dans d\u2019autres langues :<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Pays<\/strong><\/th>\nIndication sur la facture<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Bulgarie<\/td>\nRecouvrement r\u00e9troactif<\/em><\/td>\n<\/tr>\n
Danemark<\/td>\nobligation de paiement invers\u00e9e<\/em><\/td>\n<\/tr>\n
Estonie<\/td>\nP\u00f6rdr\u00e4mage<\/em><\/td>\n<\/tr>\n
Finlande<\/td>\nd\u00e9duction de la taxe sur le revenu<\/em><\/td>\n<\/tr>\n
France, Belgique, Luxembourg<\/td>\nAutoliquidation<\/em><\/td>\n<\/tr>\n
Gr\u00e8ce<\/td>\nCharge invers\u00e9e<\/em><\/td>\n<\/tr>\n
Grande-Bretagne, Irlande<\/td>\nCharge invers\u00e9e<\/em><\/td>\n<\/tr>\n
Italien<\/td>\nInversion comptable<\/em><\/td>\n<\/tr>\n
Lettonie<\/td>\nLe paiement accru gr\u00e2ce \u00e0 nodok\u013ca<\/em><\/td>\n<\/tr>\n
Lituanie<\/td>\nAtvirk\u0161tinis apmokestinimas<\/em><\/td>\n<\/tr>\n
Malte<\/td>\nInver\u017cjoni tal-\u0127las<\/em><\/td>\n<\/tr>\n
Pays-Bas<\/td>\nBtw d\u00e9plac\u00e9<\/em><\/td>\n<\/tr>\n
Pologne<\/td>\ncharge invers\u00e9e<\/em><\/td>\n<\/tr>\n
Roumanie<\/td>\ntaxe invers\u00e9e<\/em><\/td>\n<\/tr>\n
Portugal<\/td>\nAutoliquidation<\/em><\/td>\n<\/tr>\n
Su\u00e8de<\/td>\nObligation de paiement invers\u00e9e<\/em><\/td>\n<\/tr>\n
Slowakei<\/td>\ntransfert de la charge fiscale<\/em><\/td>\n<\/tr>\n
Slov\u00e9nie<\/td>\nCharge invers\u00e9e<\/em><\/td>\n<\/tr>\n
Espagne<\/td>\ninvestissement du b\u00e9n\u00e9ficiaire passif<\/em><\/td>\n<\/tr>\n
La Tch\u00e9quie<\/td>\nLa taxe est pay\u00e9e par le client<\/em><\/td>\n<\/tr>\n
Hongrie<\/td>\nimp\u00f4t invers\u00e9<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Quels sont les risques li\u00e9s \u00e0 la proc\u00e9dure de reverse charge ?<\/h3>\n


Dans toutes les transactions, il est tr\u00e8s important de d\u00e9terminer \u00e0 l\u2019avance s\u2019il existe une \u00e9ventuelle situation de reverse charge. Car les erreurs impliquent des risques financiers :<\/p>\n\n\n\n\n\n\n\n
Missassumption<\/strong><\/th>\nR\u00e9sultat<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Aucun imp\u00f4t sur les ventes n'est indiqu\u00e9 sur la facture car une transaction de reverse charge a \u00e9t\u00e9 prise \u00e0 tort pour une transaction normale.<\/td>\nLe freelance doit la taxe de vente m\u00eame s\u2019il n\u2019en a pas re\u00e7u de son client.<\/td>\n<\/tr>\n
L\u2019imp\u00f4t sur les ventes est indiqu\u00e9 sur la facture, m\u00eame si une situation de reverse charge existe.<\/td>\nLe b\u00e9n\u00e9ficiaire du service ne peut d\u00e9duire la taxe de vente pay\u00e9e en tant que taxe d'entr\u00e9e, bien qu'elle ait \u00e9t\u00e9 acquitt\u00e9e.<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Les trois erreurs les plus fr\u00e9quentes commises avec les factures de charge invers\u00e9e<\/h3>\n

Les trois erreurs suivantes sont typiques des factures de recouvrement des frais :<\/p>\n

    \n
  • L'imp\u00f4t sur les ventes est indiqu\u00e9 sur la facture.<\/li>\n
  • Il n'y a aucune r\u00e9f\u00e9rence \u00e0 l'annulation de la charge fiscale<\/li>\n
  • Les num\u00e9ros d'identification de la taxe sur la valeur ajout\u00e9e manquent<\/li>\n<\/ul>\n

    Trois points \u00e0 retenir : le reverse charge est vraiment simple<\/h2>\n


    Ne craignez pas la complexit\u00e9 de la fiscalit\u00e9 ! En principe, tout est tr\u00e8s simple. Il suffit de noter les trois points suivants. Vous ne pouvez donc vraiment pas vous tromper :<\/p>\n

      \n
    • Consultez votre entreprise pour v\u00e9rifier s\u2019il y a un cas de l\u2019article 13b, paragraphe 2, de l\u2019UStG.<\/li>\n
    • Si tel est le cas, en tant que client, vous devez payer l\u2019imp\u00f4t sur les ventes \u00e0 l\u2019administration fiscale, mais vous pouvez \u00e9galement le d\u00e9duire en tant que taxe \u00e0 la consommation.<\/li>\n
    • En tant que fournisseur, vous r\u00e9digez une facture nette sans taxe sur la vente.<\/li>\n
    • N'oubliez pas la note de charge invers\u00e9e sur vos factures !<\/li>\n<\/ul>\n

       <\/p>\n

      Veuillez noter que cet article a uniquement un caract\u00e8re informatif*<\/em><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

      Dois-je payer la TVA lorsque je travaille comme ind\u00e9pendant en Allemagne et facturer ma soci\u00e9t\u00e9 d'agence qui est situ\u00e9e dans un autre pays de l'UE ?<\/p>","protected":false},"template":"","faq_category":[13],"class_list":["post-6021","faq","type-faq","status-publish","hentry","faq_category-business-in-germany"],"acf":[],"yoast_head":"\nWorking in Germany as a self-employed consultant. 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