N'oubliez pas de déposer votre listing annuel pour les clients assujettis de 2018. Ce listing est à déposer pour le 31 mars 2019 au plus tard.
Petit rappel, il existe depuis le 1er juillet 2016, un exemption pour les assujettis franchisés. En effet, vous n’êtes plus tenu de déposer une liste annuelle des clients assujettis à la TVA « listing clients » si vous remplissez ces deux conditions :
votre entreprise est soumise au régime de franchise de la taxe pour les petites entreprises, et
votre listing clients est une liste « néant », ce qui signifie, en d’autres termes, que vos clients ne disposent pas (à juste titre) de numéro de TVA belge, ou disposent d’un numéro de TVA belge, mais votre chiffre d’affaires annuel par client avec numéro de TVA belge ne dépasse pas 250 euros.
Vous êtes donc toujours tenu de déposer un listing clients « néant » si vous vous retrouvez dans la situation suivante :
vous avez cessé votre activité au cours des six premiers mois de l’année 2018 (et dès lors introduit un formulaire 604C de cessation d’activité pour cette période).
Stéphanie Devillé
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