{"id":1575,"date":"2021-09-30T09:18:57","date_gmt":"2021-09-30T07:18:57","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=1575"},"modified":"2023-05-09T16:12:44","modified_gmt":"2023-05-09T14:12:44","slug":"tva-application-des-taux-reduits-dans-la-restauration","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=1575","title":{"rendered":"TVA : application des taux r\u00e9duits dans la restauration"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1575\" class=\"elementor elementor-1575\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ef2a1b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ef2a1b2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-40a47c9\" data-id=\"40a47c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d17314 elementor-widget elementor-widget-heading\" data-id=\"0d17314\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de septembre 2021<br><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d08e1b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d08e1b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58ef570\" data-id=\"58ef570\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee5e04c elementor-widget elementor-widget-heading\" data-id=\"ee5e04c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s gestion<br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b332be0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b332be0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16b56e9\" data-id=\"16b56e9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-08e8755 elementor-widget elementor-widget-heading\" data-id=\"08e8755\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">TVA : application des taux r\u00e9duits dans la restauration<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e5b5aff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5b5aff\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52c29b7\" data-id=\"52c29b7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47b679e elementor-widget elementor-widget-text-editor\" data-id=\"47b679e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Le taux applicable \u00e0 un produit alimentaire est d\u00e9termin\u00e9 selon si ce produit est vendu pour une consommation imm\u00e9diate ou s\u2019il peut \u00eatre conserv\u00e9.<\/strong> On ne prend pas en compte le lieu et le type (\u00e0 emporter, livrer ou consommer sur place) de vente pour d\u00e9terminer le taux.<\/p><p><strong>Taux applicables :<br \/><\/strong>&#8211; <strong>10 % pour un produit vendu pour une consommation imm\u00e9diate<\/strong><br \/>&#8211; <strong>5,5% pour un produit conditionn\u00e9 dans des contenants permettant leur conservation, donc une consommation diff\u00e9r\u00e9e<\/strong><\/p><p><span style=\"text-decoration: underline\"><em>Exemples<\/em><\/span> <br \/>\u2022 <span style=\"text-decoration: underline\">Produits avec un taux de 10%<\/span> : <br \/>o Glaces vendues \u00e0 l&rsquo;unit\u00e9 non conditionn\u00e9es \/ consommation imm\u00e9diate<br \/>o Sandwiches \/ salades vendues avec assaisonnement et couverts<br \/>o Plateau de fruits de mer (coquillages ouverts)<br \/>o Boissons non alcooliques vendues dans des contenants non refermables<br \/>o Produits livr\u00e9s destin\u00e9s \u00e0 une consommation imm\u00e9diate (pizzas, sushis, etc)<br \/>\u2022 <span style=\"text-decoration: underline\">Produits avec un taux de 5,5%<\/span> : <br \/>o Glaces vendues conditionn\u00e9es \/ consommation diff\u00e9r\u00e9e<br \/>o Pain\/ viennoiseries et p\u00e2tisseries<br \/>o Plateau de fruits de mer (coquillages non ouverts)<br \/>o Boissons non alcooliques vendues permettant leur conservation (bouteilles, f\u00fbt, briques, etc)<br \/>o Produits pr\u00e9par\u00e9s chez un traiteur vendues \u00e0 emporter ou \u00e0 livrer (hors certains produits : pizzas, quiches, sushis, sandwiches, etc)<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de septembre 2021 Actualit\u00e9s gestion TVA : application des taux r\u00e9duits dans la restauration Le taux applicable \u00e0 un produit alimentaire est d\u00e9termin\u00e9 selon si ce produit est vendu pour une consommation imm\u00e9diate ou s\u2019il peut \u00eatre conserv\u00e9. On ne prend pas en compte le lieu et le type (\u00e0 emporter, livrer [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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