{"id":238064,"date":"2021-03-04T20:52:57","date_gmt":"2021-03-04T19:52:57","guid":{"rendered":"http:\/\/www.ideji.be\/asbl2021\/?p=238064"},"modified":"2025-11-24T11:11:44","modified_gmt":"2025-11-24T10:11:44","slug":"la-tva-applicable-aux-asbl","status":"publish","type":"post","link":"https:\/\/www.ideji.be\/asbl2021\/2021\/03\/04\/la-tva-applicable-aux-asbl\/","title":{"rendered":"La TVA applicable aux ASBL"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb100vw\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb42px||||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#035D6D\u00a0\u00bb custom_margin=\u00a0\u00bb||2em||false|false\u00a0\u00bb]<\/p>\n<h1 style=\"text-align: center;\"><span style=\"font-weight: 400;\">La TVA applicable aux ASBL\u00a0<\/span><\/h1>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Les r\u00e8gles et obligations en mati\u00e8re de TVA<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb2_3,1_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbRoboto|300|||||||\u00a0\u00bb text_font_size=\u00a0\u00bb19px\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb]<\/p>\n<p>Cette formation a pour objectif de comprendre les bases de la TVA applicable aux ASBL, de conna\u00eetre les formalit\u00e9s administratives comme les diff\u00e9rents formulaires TVA, les listings clients. Elle vous permettra de savoir quels sont les impacts directs et indirects qui y sont li\u00e9s, notamment au niveau de votre comptabilit\u00e9. On vous propose de vous initier aux r\u00e8gles particuli\u00e8res qui sont applicables aux ASBL. Le fait qu\u2019une ASBL n\u2019a pas de but lucratif ne justifie en rien le non-assujettissement \u00e0 la TVA. En effet, la TVA concerne toute personne morale ou physique avec ou sans but de lucre.<\/p>\n<p><strong>Programme :<\/strong><\/p>\n<ul>\n<li>Principe de la TVA<\/li>\n<li>L\u2019assujettissement \u00e0 la TVA : \u00e0 quelle cat\u00e9gorie d&rsquo;assujettis appartiennent les ASBL ?<\/li>\n<li>Quelles sont les obligations administratives et comptables ?<\/li>\n<li>Quid des exemptions ?<\/li>\n<li>Quid des subsides, des cotisations ?<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bbhttps:\/\/www.ideji.be\/asbl2021\/sinscrire-a-une-formation\/\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbS&rsquo;inscrire\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb30px\u00a0\u00bb button_text_color=\u00a0\u00bb#035D6D\u00a0\u00bb button_bg_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb button_border_width=\u00a0\u00bb1px\u00a0\u00bb button_border_color=\u00a0\u00bb#035D6D\u00a0\u00bb button_icon=\u00a0\u00bb%%20%%\u00a0\u00bb][\/et_pb_button][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][dsm_text_divider header=\u00a0\u00bbInfos pratiques\u00a0\u00bb color=\u00a0\u00bb#035D6D\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#000000&Prime;][\/dsm_text_divider][et_pb_blurb title=\u00a0\u00bbDates\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%130%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb min_height=\u00a0\u00bb70px\u00a0\u00bb custom_margin=\u00a0\u00bb||0px|||\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb]<\/p>\n<ul>\n<li>Une demi-journ\u00e9e :<br \/>\n&#8211; 4 juin 2025<br \/>\n&#8211; 3 d\u00e9cembre 2025<\/li>\n<li>en 2026<\/li>\n<li>4 juin 2026<\/li>\n<li>7 d\u00e9cembre 2026<\/li>\n<\/ul>\n<p>[\/et_pb_blurb][et_pb_blurb title=\u00a0\u00bbHeure\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%167%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb min_height=\u00a0\u00bb73px\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb]<\/p>\n<p>de 9h30 \u00e0 13h<\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=\u00a0\u00bbPrix\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%155%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb-28px||15px|||\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb]<\/p>\n<p>PAF : 70\u20ac. Tarif r\u00e9duit* : 65\u20ac<\/p>\n<p>[\/et_pb_blurb][et_pb_blurb title=\u00a0\u00bbLieu\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%122%%\u00a0\u00bb icon_color=\u00a0\u00bb#035D6D\u00a0\u00bb icon_placement=\u00a0\u00bbleft\u00a0\u00bb _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb min_height=\u00a0\u00bb63px\u00a0\u00bb custom_css_blurb_title=\u00a0\u00bbmargin-top:7px;\u00a0\u00bb]<\/p>\n<p>Rue au Bois 11 &#8211; 1150 Bruxelles<\/p>\n<p>[\/et_pb_blurb][dsm_embed_google_map address=\u00a0\u00bbIdeji ASBL\u00a0\u00bb zoom=\u00a0\u00bb14&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][\/dsm_embed_google_map][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb||1px|||\u00a0\u00bb]* Une r\u00e9duction de 10\u20ac est appliqu\u00e9e, sur demande, pour les chercheurs d\u2019emploi (moyennant une attestation d\u2019Actiris) et pour les \u00e9tudiants. Cette r\u00e9duction est \u00e9galement applicable pour la seconde inscription d\u2019une personne d\u2019une m\u00eame ASBL pour la m\u00eame formation.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb100vw\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb42px||||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#035D6D\u00a0\u00bb custom_margin=\u00a0\u00bb||2em||false|false\u00a0\u00bb] La TVA applicable aux ASBL\u00a0 Les r\u00e8gles et obligations en mati\u00e8re de TVA [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb2_3,1_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb2_3&Prime; _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.8.2&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbRoboto|300|||||||\u00a0\u00bb text_font_size=\u00a0\u00bb19px\u00a0\u00bb custom_padding=\u00a0\u00bb||0px|||\u00a0\u00bb] Cette formation a pour objectif de comprendre les bases de la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1080","footnotes":""},"categories":[21],"tags":[],"class_list":["post-238064","post","type-post","status-publish","format-standard","hentry","category-comptabilite"],"_links":{"self":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts\/238064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/comments?post=238064"}],"version-history":[{"count":22,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts\/238064\/revisions"}],"predecessor-version":[{"id":240646,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/posts\/238064\/revisions\/240646"}],"wp:attachment":[{"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/media?parent=238064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/categories?post=238064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ideji.be\/asbl2021\/wp-json\/wp\/v2\/tags?post=238064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}