Avec l\u2019arriv\u00e9e progressive de la r\u00e9forme de la facturation \u00e9lectronique en France, beaucoup d\u2019entreprises se posent la question : est-ce que cette obligation s\u2019applique aussi \u00e0 Mayotte ?
\ud83d\udc49 La r\u00e9ponse est \ud835\udc27\ud835\udc28\ud835\udc27.
Les entreprises \u00e9tablies \u00e0 Mayotte ne sont pas concern\u00e9es par l\u2019obligation de facturation \u00e9lectronique pr\u00e9vue dans la r\u00e9forme.<\/p>\n\n\n\n
Pourquoi ?
\u2714\ufe0f Mayotte est hors du territoire d\u2019application de la TVA fran\u00e7aise
\u2714\ufe0f Les entreprises locales ne sont donc pas assujetties \u00e0 la TVA au sens de cette r\u00e9forme
\u2714\ufe0f Elles n\u2019apparaissent pas dans l\u2019annuaire central utilis\u00e9 pour les \u00e9changes de factures \u00e9lectroniques<\/p>\n\n\n\n
Concr\u00e8tement, qu\u2019est-ce que cela change ?
Les entreprises de Mayotte pourront continuer \u00e0 recevoir des factures :
\ud83d\udce7 au format classique (PDF ou papier)
\ud83d\udce8 par email ou par courrier, comme aujourd\u2019hui.
Pour leurs fournisseurs situ\u00e9s en m\u00e9tropole ou \u00e0 La R\u00e9union, ces op\u00e9rations seront simplement consid\u00e9r\u00e9es comme des ventes \u00e0 l\u2019export.
La d\u00e9claration sera alors r\u00e9alis\u00e9e par le fournisseur via un m\u00e9canisme sp\u00e9cifique appel\u00e9 e-reporting, mais aucune action particuli\u00e8re ne sera demand\u00e9e aux entreprises mahoraises.
\ud83d\udca1 \u00c0 retenir :
Les entreprises de Mayotte peuvent continuer \u00e0 fonctionner avec leurs pratiques actuelles de facturation.<\/p>\n","protected":false},"excerpt":{"rendered":"
Avec l\u2019arriv\u00e9e progressive de la r\u00e9forme de la facturation \u00e9lectronique en France, beaucoup d\u2019entreprises se posent la question : est-ce […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","theme-transparent-header-meta":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-464","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/posts\/464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/comments?post=464"}],"version-history":[{"count":1,"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/posts\/464\/revisions"}],"predecessor-version":[{"id":465,"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/posts\/464\/revisions\/465"}],"wp:attachment":[{"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/media?parent=464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/categories?post=464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/weinexpertise.fr\/index.php\/wp-json\/wp\/v2\/tags?post=464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}