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Vente de matériel d’occasion : une TVA à taux réduit ?
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Vente de matériel d’occasion : une TVA à taux réduit ?
Vente de matériel d’occasion : une TVA à taux réduit ?https://gescompo.fr/wp-content/themes/movedo/images/empty/thumbnail.jpg150150GescompoGescompohttps://secure.gravatar.com/avatar/b4dfe7c895078cbb840a2ef188c3f9ce?s=96&d=mm&r=g
Actuellement, les ventes de matériels de réemploi, c’est-à-dire les ventes de matériels d’occasion, sont soumises au taux normal de TVA de 20 %. Pour favoriser ce type de commerce, est-il envisageable d’appliquer un taux réduit de TVA ? Réponse…
Vente de matériel d’occasion et TVA : rien de nouveau
Pour le moment, les ventes de matériels de réemploi, c’est-à-dire de matériels d’occasion, sont soumises au taux normal de TVA de 20 %.
Mais parce que le réemploi des matériels usagés favorise une consommation plus responsable et plus durable, il a été demandé au Gouvernement s’il envisageait de réduire le taux de TVA applicable, voire même de mettre en place un dispositif d’exonération.
La réponse est négative : des marchandises semblables qui se trouvent en concurrence les unes avec les autres ne peuvent pas être traitées de manière différente du point de vue de la TVA, et ce quelles que soient leurs conditions de fabrication ou de commercialisation.
En conséquence, les ventes de matériels de réemploi restent soumises au taux de TVA de 20 %.
Source : Réponse ministérielle Brindeau du 25 août 2020, Assemblée nationale, n°27419
