{"id":11035,"date":"2020-04-16T09:00:59","date_gmt":"2020-04-16T13:00:59","guid":{"rendered":"https:\/\/www.millerthomson.com\/reduction-de-factures-comment-traiter-la-tps-et-la-tvq\/"},"modified":"2025-12-31T15:03:02","modified_gmt":"2025-12-31T20:03:02","slug":"reduction-de-factures-comment-traiter-la-tps-et-la-tvq","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/corporate-tax\/reduction-de-factures-comment-traiter-la-tps-et-la-tvq\/","title":{"rendered":"R\u00e9duction de factures : comment traiter la TPS et la TVQ?"},"content":{"rendered":"\n

Alors que plusieurs contribuables voient leurs liquidit\u00e9s diminuer drastiquement depuis les derni\u00e8res semaines, une hausse probable de r\u00e9ductions sur des factures \u00e9mises par des fournisseurs en faveur d\u2019acqu\u00e9reurs est \u00e0 pr\u00e9voir. Une question se pose alors : lorsqu\u2019il y a une r\u00e9duction de la contrepartie \u00e0 une fourniture, le fournisseur doit-il n\u00e9cessairement \u00e9mettre une note de cr\u00e9dit en faveur de l\u2019acqu\u00e9reur et y ajuster la TPS\/TVQ?<\/p>\n\n\n\n

Contrairement \u00e0 ce que plusieurs pensent, il n\u2019est pas obligatoire pour un fournisseur d\u2019\u00e9mettre une note de cr\u00e9dit en faveur d\u2019un acqu\u00e9reur lors de la r\u00e9duction de la contrepartie \u00e0 une fourniture. Toutefois, si cette option est privil\u00e9gi\u00e9e par le fournisseur, la note de cr\u00e9dit doit contenir les renseignements suivants :<\/p>\n\n\n\n

    \n
  1. une d\u00e9claration\/mention indiquant que le document remis est une note de cr\u00e9dit;<\/li>\n\n\n\n
  2. le nom ou le nom commercial du fournisseur ou de son interm\u00e9diaire ainsi que les num\u00e9ros d\u2019inscription de TPS et de TVQ du fournisseur ou de l\u2019interm\u00e9diaire;<\/li>\n\n\n\n
  3. le nom ou le nom commercial de l\u2019acqu\u00e9reur ou le nom de son mandataire ou de son repr\u00e9sentant autoris\u00e9;<\/li>\n\n\n\n
  4. la date \u00e0 laquelle la note de cr\u00e9dit est \u00e9mise;<\/li>\n\n\n\n
  5. le montant du redressement, du remboursement ou du cr\u00e9dit de TPS\/TVQ pour lequel la note de cr\u00e9dit est \u00e9mise.<\/li>\n<\/ol>\n\n\n\n

    Un fournisseur qui prend la d\u00e9cision d\u2019\u00e9mettre une note de cr\u00e9dit devra soustraire la partie de la taxe qui a \u00e9t\u00e9 calcul\u00e9e sur le montant de la r\u00e9duction, lorsque la taxe a \u00e9t\u00e9 exig\u00e9e, mais non encore per\u00e7ue. Si le fournisseur a d\u00e9j\u00e0 exig\u00e9 et per\u00e7u la taxe aupr\u00e8s de l\u2019acqu\u00e9reur, il devra alors rembourser \u00e0 l\u2019acqu\u00e9reur la partie de la taxe calcul\u00e9e sur le montant de la r\u00e9duction.<\/p>\n\n\n\n

    Comment doit agir un acqu\u00e9reur qui b\u00e9n\u00e9ficie d\u2019une r\u00e9duction de la contrepartie payable pour laquelle le fournisseur d\u00e9cide de ne pas lui \u00e9mettre de note de cr\u00e9dit? Si l\u2019acqu\u00e9reur a d\u00e9j\u00e0 pay\u00e9 la TPS et TVQ aupr\u00e8s du fournisseur, celui-ci pourrait demander un remboursement de TPS\/TVQ aupr\u00e8s des autorit\u00e9s fiscales dans un d\u00e9lai de deux ans suivant la r\u00e9duction de la contrepartie. \u00c9videmment, une telle r\u00e8gle n\u2019est pertinente que lorsque l\u2019acqu\u00e9reur ne peut pas obtenir de CTI et RTI \u00e9quivalent \u00e0 la TPS et TVQ pay\u00e9es ou lorsque des CTI et RTI n\u2019ont pas encore \u00e9t\u00e9 r\u00e9clam\u00e9s aupr\u00e8s des autorit\u00e9s fiscales par l\u2019acqu\u00e9reur.<\/p>\n\n\n\n

    Les r\u00e8gles portant sur les notes de cr\u00e9dit comportent plusieurs subtilit\u00e9s. Ainsi, une analyse de chaque cas d\u2019esp\u00e8ce devrait \u00eatre effectu\u00e9e afin d\u2019\u00e9viter les erreurs, particuli\u00e8rement quant au traitement de la TPS\/TVQ.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Alors que plusieurs contribuables voient leurs liquidit\u00e9s diminuer drastiquement depuis les derni\u00e8res semaines, une hausse probable de r\u00e9ductions sur des factures \u00e9mises par des fournisseurs en faveur d\u2019acqu\u00e9reurs est \u00e0 pr\u00e9voir. Une question se pose alors : lorsqu\u2019il y a une r\u00e9duction de la contrepartie \u00e0 une fourniture, le fournisseur doit-il n\u00e9cessairement \u00e9mettre une note de […]<\/p>\n","protected":false},"author":100,"featured_media":14344,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[604],"insight-format":[470],"class_list":["post-11035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-des-entreprises"],"acf":[],"yoast_head":"\nR\u00e9duction de factures : comment traiter la TPS et la TVQ? | Miller Thomson<\/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:\/\/www.millerthomson.com\/fr\/perspectives-juridiques\/corporate-tax\/reduction-de-factures-comment-traiter-la-tps-et-la-tvq\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction de factures : comment traiter la TPS et la TVQ? | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"Alors que plusieurs contribuables voient leurs liquidit\u00e9s diminuer drastiquement depuis les derni\u00e8res semaines, une hausse probable de r\u00e9ductions sur des factures \u00e9mises par des fournisseurs en faveur d\u2019acqu\u00e9reurs est \u00e0 pr\u00e9voir. 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