{"id":28995,"date":"2022-08-18T15:45:07","date_gmt":"2022-08-18T13:45:07","guid":{"rendered":"https:\/\/fiduciairebsa.be\/?p=28995"},"modified":"2026-04-08T14:39:21","modified_gmt":"2026-04-08T12:39:21","slug":"taxation-tva-de-la-fourniture-des-logements-meubles","status":"publish","type":"post","link":"https:\/\/fiduciairebsa.be\/?p=28995","title":{"rendered":"Taxation tva de la fourniture des logements meubl\u00e9s\u00a0"},"content":{"rendered":"\n<p><strong>\u00c0 partir du 1er\u00a0juillet 2022, le champ d\u2019application de la taxation relative \u00e0 la fourniture de logements meubl\u00e9s et d\u2019\u00e9ventuels services suppl\u00e9mentaires est modifi\u00e9.<\/strong><\/p>\n\n\n\n<p>La location de biens immeubles par nature (comme une maison, un appartement ou un studio) est en principe exempt\u00e9e de la TVA.<\/p>\n\n\n\n<p>Un certain nombre d\u2019exceptions d\u00e9roge \u00e0 ce principe, telle que la fourniture de logements meubl\u00e9s dans les h\u00f4tels, motels et \u00e9tablissements o\u00f9 sont h\u00e9berg\u00e9s des h\u00f4tes payants.<\/p>\n\n\n\n<p>Dans le cas de la fourniture de logements meubl\u00e9s, les crit\u00e8res permettant d\u2019op\u00e9rer la distinction entre une prestation exempt\u00e9e et tax\u00e9e comprennent dor\u00e9navant&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>un\u00a0nouveau crit\u00e8re quantitatif\u00a0li\u00e9 \u00e0 une\u00a0dur\u00e9e inf\u00e9rieure \u00e0 trois mois<\/li><li>des\u00a0crit\u00e8res qualitatifs modifi\u00e9s\u00a0qui se r\u00e9f\u00e8rent \u00e0 des services d\u00e9nomm\u00e9s\u00a0\u00ab\u00a0services connexes\u00a0\u00bb\u00a0habituellement fournis par les h\u00f4tels et motels, qui sont exig\u00e9s pour les \u00e9tablissements ayant une fonction similaire o\u00f9 sont h\u00e9berg\u00e9s habituellement, pour une dur\u00e9e inf\u00e9rieure \u00e0 trois mois, des h\u00f4tes payants.\u00a0<\/li><\/ul>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/123-fourniture-logements-meubles-taxation-tva.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Contenu embarqu\u00e9 Contenu embarqu\u00e9 123-fourniture-logements-meubles-taxation-tva..\"><\/object><a id=\"wp-block-file--media-4eeb5460-17dd-4bf5-9ca9-73422330d018\" href=\"https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/123-fourniture-logements-meubles-taxation-tva.pdf\">123-fourniture-logements-meubles-taxation-tva<\/a><a href=\"https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/123-fourniture-logements-meubles-taxation-tva.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-4eeb5460-17dd-4bf5-9ca9-73422330d018\">T\u00e9l\u00e9charger<\/a><\/div>\n\n\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/rfrfcl5pgxw-1024x683.jpg\" alt=\"\" class=\"wp-image-28996\" srcset=\"https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/rfrfcl5pgxw-1024x683.jpg 1024w, https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/rfrfcl5pgxw-300x200.jpg 300w, https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/rfrfcl5pgxw-768x512.jpg 768w, https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/rfrfcl5pgxw-1536x1024.jpg 1536w, https:\/\/fiduciairebsa.be\/wp-content\/uploads\/2022\/08\/rfrfcl5pgxw.jpg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir du 1er\u00a0juillet 2022, le champ d\u2019application de la taxation relative \u00e0 la fourniture de logements meubl\u00e9s et d\u2019\u00e9ventuels services suppl\u00e9mentaires est modifi\u00e9. La location de biens immeubles par nature (comme une maison, un appartement ou un studio) est en principe exempt\u00e9e de la TVA. Un certain nombre d\u2019exceptions d\u00e9roge \u00e0 ce principe, telle [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":28996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[10],"class_list":["post-28995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-tva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation tva de la fourniture des logements meubl\u00e9s\u00a0 - FIDUCIAIRE B.S.A.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fiduciairebsa.be\/?p=28995\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation tva de la fourniture des logements meubl\u00e9s\u00a0 - FIDUCIAIRE B.S.A.\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir du 1er\u00a0juillet 2022, le champ d\u2019application de la taxation relative \u00e0 la fourniture de logements meubl\u00e9s et d\u2019\u00e9ventuels services suppl\u00e9mentaires est modifi\u00e9. La location de biens immeubles par nature (comme une maison, un appartement ou un studio) est en principe exempt\u00e9e de la TVA. 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