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Prestations de services : fait générateur et exigibilité de la TVA

Belgique
25/04/2013
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Depuis le 1er janvier 2013, l’émission seule d’une facture ne rend plus la taxe exigible. Le nouveau régime modifie de façon importante l’impact lié au préfinancement de la TVA collectée par les entreprises ainsi que les procédures de comptabilité pour la TVA.

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