https://preprod-laroche.delit-dinfluence.fr/blog/recodification-de-la-tva-ce-qui-change-et-ce-qui-ne-change-pas

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App\Entity\BlogArticle {#632
  -id: 74
  -title: "📘 Recodification de la TVA : ce qui change (et ce qui ne change pas)"
  -content: """
    <p><span style="font-size:16px">&Agrave; compter du&nbsp;<strong>1er septembre 2026</strong>, la&nbsp;<strong>TVA ne sera plus r&eacute;gie par le Code g&eacute;n&eacute;ral des imp&ocirc;ts (CGI)</strong>&nbsp;mais int&eacute;gr&eacute;e dans un&nbsp;<strong>nouveau code d&eacute;di&eacute;</strong>, le&nbsp;<strong>Code des impositions sur les biens et services (CIBS)</strong>. Une r&eacute;forme structurelle majeure, &agrave; droit constant&hellip; mais pas sans cons&eacute;quences.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🎯&nbsp;Pourquoi ce changement ?</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La recodification de la fiscalit&eacute; des biens et services, amorc&eacute;e par l&#39;ordonnance du 22 d&eacute;cembre 2021, poursuit plusieurs objectifs :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Clarifier et moderniser</strong>&nbsp;les textes applicables ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Harmoniser la pr&eacute;sentation</strong>&nbsp;des r&egrave;gles fiscales (terminologie, structure, d&eacute;finitions) ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px"><strong>Renforcer la s&eacute;curit&eacute; juridique</strong>&nbsp;des professionnels et contribuables.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Le CIBS vise &agrave;&nbsp;<strong>regrouper en un seul code toutes les impositions sur les biens et services</strong>, y compris la TVA, afin de faciliter l&rsquo;acc&egrave;s au droit et d&rsquo;en am&eacute;liorer la compr&eacute;hension.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📅&nbsp;Quel calendrier ?</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">🗓️&nbsp;<strong>17 d&eacute;cembre 2025</strong>&nbsp;: publication de l&rsquo;<strong>ordonnance n&deg; 2025-1247</strong>, qui transf&egrave;re la TVA du CGI vers le CIBS.</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">🚦&nbsp;<strong>1er septembre 2026</strong>&nbsp;:&nbsp;<strong>entr&eacute;e en vigueur</strong>&nbsp;du nouveau dispositif.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📚&nbsp;Concr&egrave;tement, que contient le CIBS ?</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Les articles&nbsp;<strong>L. 221-1 &agrave; L. 221-103</strong>&nbsp;du nouveau code traitent sp&eacute;cifiquement des&nbsp;<strong>biens immeubles et des travaux immobiliers</strong>, parmi bien d&rsquo;autres dispositions.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Outre le transfert des textes existants, cette recodification comprend :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Une&nbsp;<strong>r&eacute;&eacute;criture formelle</strong>&nbsp;pour am&eacute;liorer la lisibilit&eacute; ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">La&nbsp;<strong>formalisation dans la loi</strong>&nbsp;de principes d&eacute;gag&eacute;s par la jurisprudence, jusqu&rsquo;ici implicites ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Une&nbsp;<strong>structuration coh&eacute;rente</strong>&nbsp;selon les standards de codification modernes.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>⚖️&nbsp;&Agrave; droit constant, vraiment ?</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Oui&hellip; mais&nbsp;<strong>pas sans impact</strong>&nbsp;:</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Les r&egrave;gles fiscales en tant que telles ne changent pas ;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">En revanche,&nbsp;<strong>les r&eacute;f&eacute;rences juridiques &eacute;voluent</strong>, ce qui implique une&nbsp;<strong>mise &agrave; jour des pratiques, contrats, outils et logiciels</strong>.</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Cette r&eacute;forme est une&nbsp;<strong>opportunit&eacute; pour revoir ses process</strong>&nbsp;et se mettre &agrave; jour.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>📌&nbsp;Pour aller plus loin :</strong></span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">🔗&nbsp;Ordonnance n&deg; 2025-1247 du 17 d&eacute;cembre 2025 : <a href="http://urlr.me/7nZJK5" title="http://urlr.me/7nZJK5">urlr.me/7nZJK5</a></span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">🔗&nbsp;Rapport au Pr&eacute;sident de la R&eacute;publique relatif &agrave; l&rsquo;ordonnance : <a href="http://urlr.me/QJMxNS" title="http://urlr.me/QJMxNS">urlr.me/QJMxNS</a></span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR" title="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :</strong>&nbsp;<a href="https://www.instagram.com/larocheetassocies.notaires/" title="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🟡 <strong>LINKEDIN</strong> :&nbsp;<a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all" title="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p>
    """
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Symfony\Component\Security\Csrf\TokenStorage\SessionTokenStorage:88
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:72
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:73
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:74
Show trace 
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
Show trace 
[
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Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
Show trace 
[
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    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]

Flashes

Flashes

No flash messages were created.

Server Parameters

Server Parameters

Defined in .env

Key Value
APP_ENV 
"dev"
APP_SECRET 
"18b1bce5554bf83c8cdfc8efed2236ec"
DATABASE_URL 
"mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies"
MAILER_DSN 
"smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465"
MESSENGER_TRANSPORT_DSN 
"doctrine://default?auto_setup=0"

Defined as regular env variables

Key Value
APP_DEBUG 
"1"
CONTEXT_DOCUMENT_ROOT 
"/home/debian/www/laroche-associes/preproduction/public"
CONTEXT_PREFIX 
""
DOCUMENT_ROOT 
"/home/debian/www/laroche-associes/preproduction/public"
GATEWAY_INTERFACE 
"CGI/1.1"
HTTPS 
"on"
HTTP_ACCEPT 
"*/*"
HTTP_ACCEPT_ENCODING 
"gzip, br, zstd, deflate"
HTTP_HOST 
"preprod-laroche.delit-dinfluence.fr"
HTTP_USER_AGENT 
"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
PATH 
"/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/snap/bin"
PHP_SELF 
"/index.php"
QUERY_STRING 
""
REMOTE_ADDR 
"216.73.216.108"
REMOTE_PORT 
"14564"
REQUEST_METHOD 
"GET"
REQUEST_SCHEME 
"https"
REQUEST_TIME 
1769865105
REQUEST_TIME_FLOAT 
1769865105.9842
REQUEST_URI 
"/blog/recodification-de-la-tva-ce-qui-change-et-ce-qui-ne-change-pas"
SCRIPT_FILENAME 
"/home/debian/www/laroche-associes/preproduction/public/index.php"
SCRIPT_NAME 
"/index.php"
SERVER_ADDR 
"51.178.143.171"
SERVER_ADMIN 
"webmaster@localhost"
SERVER_NAME 
"preprod-laroche.delit-dinfluence.fr"
SERVER_PORT 
"443"
SERVER_PROTOCOL 
"HTTP/1.1"
SERVER_SIGNATURE 
"<address>Apache/2.4.66 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE 
"Apache/2.4.66 (Debian)"
SSL_TLS_SNI 
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS 
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"