Ce guide fournit un aperçu de la TVA à Monaco, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions à Monaco.
La TVA monégasque est directement liée au système français, dans le cadre d'un accord bilatéral.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles à Monaco peuvent éventuellement la récupérer.
Bien que Monaco ne fasse pas partie de l'UE, il fait partie du territoire de l'UE aux fins de la TVA. À ce titre, les principes des directives européennes sur la TVA s'appliquent à Monaco. Les demandes de remboursement de la TVA monégasque suivront donc les mêmes principes que ceux énoncés dans les 8e et 13e directives. Il est donc important qu'une entité demandant un remboursement de la TVA monégasque ne soit pas établie à Monaco et ne dispose pas d'un numéro de TVA monégasque.
Pour les remboursements de TVA à Monaco en vertu de la 8e directive : les demandes doivent être soumises par voie électronique via le portail géré par l'État membre d'établissement du demandeur. Pour les remboursements de TVA à Monaco en vertu de la 13e directive : les demandes doivent être soumises physiquement en envoyant les documents papier à l'administration fiscale monégasque. VAT IT vous aider à soumettre vos demandes de remboursement de TVA à Monaco.
Les factures qui ne remplissent pas toutes les conditions requises (par exemple, celles qui n'indiquent pas le taux de TVA monégasque) ne sont généralement pas éligibles au remboursement de la TVA monégasque. L'entité doit alors contacter le fournisseur afin de corriger l'erreur et émettre une facture corrigée avec TVA monégasque, qui sera jointe à la demande de remboursement de la TVA monégasque. VAT IT vous aider dans cette démarche.
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