{"id":240835,"date":"2025-10-28T12:07:44","date_gmt":"2025-10-28T11:07:44","guid":{"rendered":"https:\/\/arlettipartners.com\/identification-directe-tva-accords-avec-royaume-uni-et-norvege\/"},"modified":"2026-10-22T10:16:55","modified_gmt":"2026-10-22T08:16:55","slug":"identification-directe-tva-accords-avec-royaume-uni-et-norvege","status":"publish","type":"post","link":"https:\/\/arlettipartners.com\/fr\/identification-directe-tva-accords-avec-royaume-uni-et-norvege\/","title":{"rendered":"Identification directe \u00e0 la TVA : les accords avec le Royaume-Uni et la Norv\u00e8ge"},"content":{"rendered":"\n

L\u2019identification directe constitue, avec la d\u00e9signation d\u2019un repr\u00e9sentant fiscal, l\u2019une des deux modalit\u00e9s alternatives par lesquelles un assujetti non r\u00e9sident s\u2019acquitte de ses obligations en mati\u00e8re de TVA en Italie. Cette proc\u00e9dure est r\u00e9serv\u00e9e aux assujettis \u00e9tablis dans des \u00c9tats membres de l\u2019UE qui sont identifi\u00e9s directement en Italie, ainsi qu\u2019aux assujettis \u00e9tablis dans des \u00c9tats tiers avec lesquels il existe des instruments juridiques r\u00e9gissant l\u2019assistance mutuelle en mati\u00e8re de fiscalit\u00e9 indirecte (cf. Risoluzione n\u00b0 220\/2003<\/a>). <\/p>\n\n

\u00c0 ce jour, seuls <\/strong>le Royaume-Uni <\/strong>et la Norv\u00e8ge <\/strong>sont li\u00e9s \u00e0 l\u2019Italie par des accords de r\u00e9ciprocit\u00e9 en mati\u00e8re de repr\u00e9sentation \u00e0 des fins de TVA. <\/strong>Cela permet aux assujettis \u00e9tablis dans ces \u00c9tats d\u2019\u00eatre identifi\u00e9s directement en Italie, au m\u00eame titre que les assujettis \u00e9tablis dans des \u00c9tats membres de l\u2019UE. Dans le cas du Royaume-Uni, ce r\u00e9gime s\u2019applique sans solution de continuit\u00e9 par rapport \u00e0 la p\u00e9riode ant\u00e9rieure au Brexit. <\/p>\n\n

Pour un approfondissement sur l\u2019identification directe \u00e0 la TVA des assujettis de l\u2019UE, nous vous renvoyons \u00e0 notre article d\u00e9di\u00e9<\/a>. <\/p>\n\n

\"\"<\/figure>\n\n

Protocole UE-Royaume-Uni<\/h2>\n\n

L\u2019article 120 <\/strong>du Protocole sur la coop\u00e9ration administrative et l\u2019assistance mutuelle en mati\u00e8re de TVA <\/a><\/strong>\u2013 annex\u00e9 \u00e0 l\u2019accord de commerce et de coop\u00e9ration entre l\u2019UE et le Royaume-Uni du 24 d\u00e9cembre 2020 \u2013 <\/strong>pr\u00e9voit que \u00ab les autorit\u00e9s comp\u00e9tentes des parties coop\u00e8rent afin de garantir le respect de la l\u00e9gislation en mati\u00e8re de TVA et le recouvrement des cr\u00e9ances r\u00e9sultant de droits et de taxes \u00bb. <\/p>\n\n

La port\u00e9e de l\u2019accord et les implications pratiques de cette disposition ont \u00e9t\u00e9 pr\u00e9cis\u00e9es par l\u2019administration fiscale italienne (Agenzia delle Entrate<\/em>) dans la Risoluzione n\u00b0 7\/E du 1er f\u00e9vrier 2021<\/strong><\/a>, selon laquelle \u00ab le Protocole peut \u00eatre consid\u00e9r\u00e9 comme substantiellement \u00e9quivalent aux instruments de coop\u00e9ration administrative en vigueur dans l\u2019UE<\/strong>. Cette circonstance permet de continuer \u00e0 appliquer aux assujettis du Royaume-Uni les dispositions de l\u2019article 35-<\/strong>ter<\/em><\/strong>, alin\u00e9a 5, du d\u00e9cret TVA<\/strong> (cf. Risoluzioni du 5 d\u00e9cembre 2003, n\u00b0 220\/E<\/a> et du 28 juillet 2020, n\u00b0 44\/E<\/a>). <\/p>\n\n

En conclusion, les assujettis \u00e9tablis au Royaume-Uni peuvent recourir \u00e0 l\u2019identification directe afin de s\u2019acquitter de leurs obligations et d\u2019exercer leurs droits en mati\u00e8re de TVA en Italie<\/strong>, en alternative \u00e0 la d\u00e9signation d\u2019un repr\u00e9sentant fiscal conform\u00e9ment \u00e0 l\u2019article 17, alin\u00e9a 3, du d\u00e9cret du Pr\u00e9sident de la R\u00e9publique n\u00b0 633\/1972 (DPR 633\/1972). <\/p>\n\n

Demeure toutefois la possibilit\u00e9, pour les op\u00e9rateurs britanniques qui disposent d\u00e9j\u00e0 en Italie d\u2019un repr\u00e9sentant fiscal TVA ou d\u2019un num\u00e9ro d\u2019identification TVA, d\u00e9sign\u00e9 ou attribu\u00e9 avant le 1er janvier 2021, de continuer \u00e0 y recourir pour les op\u00e9rations effectu\u00e9es en Italie. <\/p>\n\n

Accord UE-Norv\u00e8ge <\/h2>\n\n

Comme le rappelle l\u2019administration fiscale italienne (Agenzia delle Entrate<\/em>) dans la Risoluzione n\u00b0 44\/E\/2020<\/a>, a \u00e9t\u00e9 conclu en 2018<\/strong> l\u2019accord entre l\u2019Union europ\u00e9enne et le Royaume de Norv\u00e8ge<\/a> visant \u00e0 renforcer la coop\u00e9ration administrative, la lutte contre la fraude et le recouvrement des cr\u00e9ances en mati\u00e8re de taxe sur la valeur ajout\u00e9e. <\/p>\n\n

Cet accord d\u00e9finit un cadre de collaboration entre les autorit\u00e9s fiscales des \u00c9tats membres et la Norv\u00e8ge, dans le but de garantir le respect de la l\u00e9gislation en mati\u00e8re de TVA, de s\u2019accorder une assistance mutuelle et de prot\u00e9ger les recettes de TVA. <\/p>\n\n

L\u2019administration fiscale italienne (Agenzia delle Entrate<\/em>) a pr\u00e9cis\u00e9 que cet accord contient des dispositions substantiellement \u00e9quivalentes \u00e0 celles pr\u00e9vues en mati\u00e8re d\u2019assistance entre les autorit\u00e9s fiscales de l\u2019Union europ\u00e9enne dans le domaine de la TVA et qu\u2019il satisfait donc aux exigences de l\u2019article 35-ter<\/em>, alin\u00e9a 5, du d\u00e9cret TVA. <\/p>\n\n

Aux termes de l\u2019alin\u00e9a 5 de l\u2019art. 35-ter<\/a> du DPR 633\/1972 : \u00ab Peuvent recourir \u00e0 l\u2019identification directe pr\u00e9vue par le pr\u00e9sent article les assujettis non r\u00e9sidents qui exercent une activit\u00e9 d\u2019entreprise, artistique ou professionnelle dans un autre \u00c9tat membre de la Communaut\u00e9 europ\u00e9enne ou dans un pays tiers avec lequel il existe des instruments juridiques r\u00e9gissant l\u2019assistance mutuelle<\/strong> en mati\u00e8re de fiscalit\u00e9 indirecte. \u00bb <\/p>\n\n

L\u2019accord permet donc aux assujettis \u00e9tablis en Norv\u00e8ge de demander directement l\u2019attribution d\u2019un num\u00e9ro de TVA italien, afin de s\u2019acquitter de leurs obligations et d\u2019exercer leurs droits en mati\u00e8re de TVA, en alternative \u00e0 la d\u00e9signation d\u2019un repr\u00e9sentant fiscal. <\/p>\n\n

Les deux accords sont en outre intervenus en mati\u00e8re de remboursement de la TVA, en introduisant d\u2019importantes nouveaut\u00e9s par rapport \u00e0 la proc\u00e9dure ordinaire applicable aux assujettis \u00e9tablis dans des \u00c9tats hors UE. <\/p>\n","protected":false},"excerpt":{"rendered":"

Parmi les pays hors UE qui ont conclu avec l\u2019Italie des accords de r\u00e9ciprocit\u00e9 en mati\u00e8re de TVA, le Royaume-Uni et la Norv\u00e8ge sont les seuls \u00e0 reconna\u00eetre la possibilit\u00e9 d\u2019une identification directe \u00e0 la TVA en Italie.<\/p>\n","protected":false},"author":1,"featured_media":217367,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wpai_generated_summary":"","footnotes":""},"categories":[1472],"tags":[5868],"country":[1505],"container":[6604],"service":[7298],"tag-di-competenza":[5607,5625],"class_list":["post-240835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-value-added-tax","tag-highlighted-info-sheet","country-italie","container-tax-legal-services-for-companies","service-direct-vat-identification-for-non-residents-eng","tag-di-competenza-team-fiscale-italia-fr","tag-di-competenza-team-giuridico-fr"],"acf":[],"yoast_head":"\nIdentification directe \u00e0 la TVA : les accords avec le Royaume-Uni et la Norv\u00e8ge - Arletti Partners<\/title>\n<meta name=\"description\" content=\"Le Royaume-Uni et la Norv\u00e8ge sont les seuls pays hors UE li\u00e9s \u00e0 l'Italie par des accords de r\u00e9ciprocit\u00e9 en mati\u00e8re de TVA. 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