{"id":19324,"date":"2024-06-20T12:57:09","date_gmt":"2024-06-20T10:57:09","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=19324"},"modified":"2024-06-20T14:12:15","modified_gmt":"2024-06-20T12:12:15","slug":"instauration-de-la-ras-en-matiere-de-la-tva","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/instauration-de-la-ras-en-matiere-de-la-tva\/","title":{"rendered":"Entr\u00e9e en vigueur de la RAS sur la TVA, ce qu&#8217;il faut retenir"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"19324\" class=\"elementor elementor-19324\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8a66047 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a66047\" data-element_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-36e0fb7\" data-id=\"36e0fb7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8a9728 elementor-widget elementor-widget-heading\" data-id=\"d8a9728\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Entr\u00e9e en vigueur de la RAS sur la TVA, ce qu'il faut retenir<\/h2>\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5517bfb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5517bfb\" data-element_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-a22f09c\" data-id=\"a22f09c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf13ee6 elementor-widget elementor-widget-text-editor\" data-id=\"cf13ee6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>La loi de finance 2024 a instaur\u00e9 un nouveau mode de recouvrement de la taxe sur la valeur ajout\u00e9e ( TVA), en instaurant le principe de la Retenue \u00e0 la Source ( RAS). Cette mesure entre en vigueur le <span style=\"color: #ff0000;\">1er juillet 2024<\/span> et s\u2019applique \u00e0 certaines op\u00e9rations qui sont d\u00e9crites dans ce bulletin d\u2019information.<\/p>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f8ff1b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f8ff1b\" data-element_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-cfbd61b\" data-id=\"cfbd61b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c271a44 elementor-widget elementor-widget-text-editor\" data-id=\"c271a44\" data-element_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<ul>\n<li><span style=\"text-decoration: underline;\">Une RAS au taux de 100 % sur les op\u00e9rations effectu\u00e9es par les fournisseurs de biens d\u2019\u00e9quipement et de travaux assujettis \u00e0 la TVA :<\/span><\/li>\n<\/ul>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fda89b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fda89b8\" data-element_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-eb5c8bd\" data-id=\"eb5c8bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe3704b elementor-widget elementor-widget-text-editor\" data-id=\"fe3704b\" data-element_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<p>Cette retenue doit \u00eatre effectu\u00e9e lorsque le fournisseur (personne physique ou personne morale) de biens d\u2019\u00e9quipement et de travaux ne pr\u00e9sente pas au client une <span style=\"text-decoration: underline; color: #ff0000;\">attestation, datant de moins de 6 mois<\/span>, justifiant de sa r\u00e9gularit\u00e9 fiscale au titre de ces obligations fiscales.<br \/>Exception : L\u2019Etat, les collectivit\u00e9s territoriales ainsi que les \u00e9tablissements publics et les autres personnes morales de droit public tenus, en vertu de la l\u00e9gislation et de la r\u00e9glementation en vigueur, d\u2019appliquer la r\u00e9glementation relative aux march\u00e9s publics, <span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">ne sont pas tenus d\u2019op\u00e9rer la RAS.<\/span><\/span><\/p>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b322d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b322d1\" data-element_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-852371a\" data-id=\"852371a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1744620 elementor-widget elementor-widget-text-editor\" data-id=\"1744620\" data-element_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<ul>\n<li>Une RAS de 75 % sur les op\u00e9rations effectu\u00e9es par les prestataires de services assujettis \u00e0 la TVA<\/li>\n<\/ul>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1925361 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1925361\" data-element_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-43355ab\" data-id=\"43355ab\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c54d36d elementor-widget elementor-widget-text-editor\" data-id=\"c54d36d\" data-element_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<p>Cette RAS de 75 % doit automatiquement \u00eatre pr\u00e9lev\u00e9e par :<br \/>\u2022 l\u2019\u00c9tat, les collectivit\u00e9s territoriales et les \u00e9tablissements et entreprises publics et leurs filiales ainsi que les autres organismes publics qui versent les r\u00e9mun\u00e9rations des prestations de services aux personnes assujetties ;<br \/>\u2022 les personnes morales de droit priv\u00e9 assujetties et les personnes physiques assujetties, dont les revenus sont d\u00e9termin\u00e9s selon le r\u00e9gime du r\u00e9sultat net r\u00e9el ou celui du r\u00e9sultat net simplifi\u00e9, qui versent les r\u00e9mun\u00e9rations des prestations de services aux personnes physiques assujetties ayant pr\u00e9sent\u00e9 une attestation datant de moins de 6 mois, justifiant de leur r\u00e9gularit\u00e9 au regard de leur obligations fiscales<br \/><span style=\"text-decoration: underline;\">En cas de non pr\u00e9sentation de l\u2019attestation de <span style=\"color: #ff0000; text-decoration: underline;\">r\u00e9gularit\u00e9 fiscale de moins de 6 mois, la RAS sera de 100%.<\/span><\/span><\/p>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-053d41a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"053d41a\" data-element_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-95bc60e\" data-id=\"95bc60e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb18193 elementor-widget elementor-widget-text-editor\" data-id=\"eb18193\" data-element_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<p>N.B :<br \/>Ces deux nouvelles RAS devront \u00eatre revers\u00e9s au receveur de l\u2019administration fiscale dans <span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">le mois qui suit celui au cours duquel est intervenu le paiement des op\u00e9rations.<\/span><\/span><\/p>\n<p><span style=\"text-decoration: underline;\">Cas d\u2019exclusions :<\/span><br \/>La RAS n\u2019est pas applicable dans les cas suivants :<br \/>\u2666\u00a0vente portant sur l\u2019\u00e9nergie \u00e9lectrique, des prestations d\u2019assainissement, de t\u00e9l\u00e9communication et de courtage en assurances ;<br \/>\u2666\u00a0prestations de services dont le prix est inf\u00e9rieur ou \u00e9gal \u00e0 5 KMAD TTC dans la limite de 50 KMAD TTC par mois et par fournisseur.<\/p>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Entr\u00e9e en vigueur de la RAS sur la TVA, ce qu&#8217;il faut retenir La loi de finance 2024 a instaur\u00e9 un nouveau mode de recouvrement de la taxe sur la valeur ajout\u00e9e ( TVA), en instaurant le principe de la Retenue \u00e0 la Source ( RAS). Cette mesure entre en vigueur le 1er juillet 2024<\/p>","protected":false},"author":1,"featured_media":19331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-19324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.4.8 - aioseo.com -->\n\t\t<meta name=\"description\" content=\"Entr\u00e9e en vigueur de la RAS sur la TVA, ce qu&#039;il faut retenir La loi de finance 2024 a instaur\u00e9 un nouveau mode de recouvrement de la taxe sur la valeur ajout\u00e9e ( TVA), en instaurant le principe de la Retenue \u00e0 la Source ( RAS). 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