{"id":66008,"date":"2024-02-26T00:00:00","date_gmt":"2024-02-26T00:00:00","guid":{"rendered":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/jetons-non-fongibles-et-tva-comment-ca-marche\/"},"modified":"2024-02-26T00:00:00","modified_gmt":"2024-02-26T00:00:00","slug":"jetons-non-fongibles-et-tva-comment-ca-marche","status":"publish","type":"weblex-importer-post","link":"https:\/\/groupe-excel.fr\/les-infos-du-jour\/jetons-non-fongibles-et-tva-comment-ca-marche\/","title":{"rendered":"Jetons non fongibles et TVA : comment \u00e7a marche ?"},"content":{"rendered":"<p>Quel est le r\u00e9gime de TVA qui s\u2019applique aux jetons non fongibles, plus souvent appel\u00e9s NFT (pour \u00ab non fungible tokens \u00bb) ? Voici l\u2019\u00e9pineuse question \u00e0 laquelle l\u2019administration fiscale tente d\u2019apporter une r\u00e9ponse\u2026<\/p>\n<h2>NFT et TVA : une approche g\u00e9n\u00e9rale en attendant mieux\u2026<\/h2>\n<p>Les NFT (pour \u00ab non fungible tokens \u00bb), appel\u00e9s JNF en fran\u00e7ais (pour \u00ab jetons non fongibles \u00bb), sont des fichiers informatiques uniques.<br \/>Ces fichiers sont cr\u00e9\u00e9s et stock\u00e9s sur la \u00ab blockchain \u00bb, c\u2019est-\u00e0-dire sur un registre num\u00e9rique de suivi de transactions.<\/p>\n<p>Les JNF prennent souvent la forme de certificats num\u00e9riques permettant d\u2019attester de la propri\u00e9t\u00e9 d\u2019un bien, quel qu\u2019il soit.&nbsp;<\/p>\n<p>R\u00e9cemment, l\u2019administration fiscale a \u00e9t\u00e9 interrog\u00e9e sur une question d\u00e9licate : quel r\u00e9gime de TVA faut-il appliquer \u00e0 ces NFT ?<\/p>\n<p>Une question \u00e0 laquelle elle tente de r\u00e9pondre en rappelant, au pr\u00e9alable, que ces NFT ne font l\u2019objet d\u2019aucune disposition sp\u00e9cifique en mati\u00e8re de TVA.<\/p>\n<p>Par cons\u00e9quent, il convient de faire application des r\u00e8gles \u00ab habituelles \u00bb.<\/p>\n<p>Sch\u00e9matiquement, comme bien souvent le NFT est utilis\u00e9 comme certificat de propri\u00e9t\u00e9, la transaction r\u00e9alis\u00e9e et soumise \u00e0 la TVA ne porte pas sur le jeton en lui-m\u00eame, mais sur le bien ou le service auquel il est attach\u00e9.<\/p>\n<p>D\u00e8s lors, il faut examiner chaque situation au cas par cas, et faire application des r\u00e8gles classiques de TVA\u2026 Comme si le bien ou le service n\u2019avait pas \u00e9t\u00e9 livr\u00e9 ou fourni \u00e0 l\u2019aide d\u2019un NFT.<\/p>\n<p>Dans sa documentation, l\u2019administration fiscale prends soin de d\u00e9tailler pr\u00e9cis\u00e9ment 3 cas de figure fr\u00e9quemment rencontr\u00e9s, \u00e0 savoir :<\/p>\n<ul>\n<li>la cr\u00e9ation et la vente de cartes num\u00e9riques de collection associ\u00e9es \u00e0 des NFT ;<\/li>\n<li>la cr\u00e9ation et la vente d\u2019\u0153uvres graphiques associ\u00e9es \u00e0 des NFT ;<\/li>\n<li>le financement de jeu vid\u00e9o en cours de cr\u00e9ation par l\u2019\u00e9mission de NFT.<\/li>\n<\/ul>\n<p>N\u2019h\u00e9sitez pas \u00e0 vous reporter \u00e0 ces d\u00e9veloppements extr\u00eamement pr\u00e9cis en cas de besoin.<\/p>\n<p>Dernier point qu\u2019il convient de pr\u00e9ciser : les op\u00e9rations portant sur des NFT ne rel\u00e8vent pas du r\u00e9gime d\u2019exon\u00e9ration de TVA propre aux op\u00e9rations bancaires ou financi\u00e8res et ce, parce qu\u2019ils ne rel\u00e8vent pas des 3 grandes cat\u00e9gories de crypto-actifs identifi\u00e9es (jetons de paiement, jetons d\u2019utilit\u00e9 ou d\u2019usage et jetons d\u2019investissement).<br \/>&nbsp;<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14103-PGP.html\/identifiant=BOI-RES-TVA-000140-20240214\" rel=\"noopener\" target=\"_blank\">Rescrit BOFIP du 14 f\u00e9vrier 2024, BOI-RES-TVA-000140 : \u00ab Qualification des op\u00e9rations r\u00e9alis\u00e9es \u00e0 l\u2019aide de jetons non fongibles dits \u00ab NFT \u00bb au regard des r\u00e8gles de la TVA \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/jetons-non-fongibles-et-tva-comment-ca-marche\" target=\"_blank\" rel=\"noopener\">Jetons non fongibles et TVA : comment \u00e7a marche ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/nft.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quel est le r\u00e9gime de TVA qui s\u2019applique aux jetons non fongibles, plus souvent appel\u00e9s NFT (pour \u00ab non fungible tokens \u00bb) ? Voici l\u2019\u00e9pineuse question \u00e0 laquelle l\u2019administration fiscale tente d\u2019apporter une r\u00e9ponse\u2026<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[548,551],"weblex-importer-tag":[547],"weblex-importer-keyword":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Jetons non fongibles et TVA : comment \u00e7a marche ? | Groupe Excel<\/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:\/\/groupe-excel.fr\/les-infos-du-jour\/jetons-non-fongibles-et-tva-comment-ca-marche\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jetons non fongibles et TVA : comment \u00e7a marche ? | Groupe Excel\" \/>\n<meta property=\"og:description\" content=\"Quel est le r\u00e9gime de TVA qui s\u2019applique aux jetons non fongibles, plus souvent appel\u00e9s NFT (pour \u00ab non fungible tokens \u00bb) ? 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