{"id":3169,"date":"2025-11-18T15:00:00","date_gmt":"2025-11-18T15:00:00","guid":{"rendered":"https:\/\/hodl-consulting.com\/?p=3169"},"modified":"2026-09-09T19:32:22","modified_gmt":"2026-09-09T19:32:22","slug":"tva-cryptomonnaies","status":"publish","type":"post","link":"https:\/\/hodl-consulting.com\/en\/tva-cryptomonnaies\/","title":{"rendered":"TVA et crypto : qualifier les op\u00e9rations avant de calculer la taxe"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3169\" class=\"elementor elementor-3169\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-216d8cdb h26-section h26-header elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"216d8cdb\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" 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.dark-toggle{font-size:0!important;width:34px!important;min-width:34px!important;height:34px!important;padding:4px!important;flex-shrink:0}.h26-nav .dark-toggle:before{content:'\u25d0';font:22px Arial,sans-serif!important;line-height:1}.h26-nav .h26-brand img{width:85px!important;height:auto!important}.h26-nav .h26-mobile-nav>summary{font-size:12px!important}.h27-unused-hero .h27-scene{min-height:390px}.h27-node.n2{top:85px}.h27-node.n3{top:245px}.h27-node.n4{top:267px}.h27-core{top:46%;padding:18px 10px}}\n<\/style><style id=\"h27-scene-readability\">.h27-scene,.h27-scene *{line-height:1.45!important;letter-spacing:0!important}.h27-scene-label{line-height:1.4!important;gap:12px;align-items:flex-start}.h27-scene-label>*{font-size:inherit!important;line-height:1.4!important}.h27-terminal strong{line-height:1.25!important}.h27-core b{line-height:1.2!important}.h27-node i{line-height:1!important}.h27-scene-foot{line-height:1.5!important}.h27-route-card b{line-height:1!important}.h27-project-art{line-height:1.5!important}.h27-project-art *{line-height:1.5!important;letter-spacing:0!important}@media(max-width:767px){.h27-terminal{top:70px!important}.h27-route-card{top:100px!important}.h27-route-card.route-second{top:240px!important}.h27-scene-label{padding:17px 18px!important}.h27-payment-scene .h27-scene-foot{bottom:16px!important}}\n<\/style><style id=\"h27-footer-scale\">.h26-footer h2{font-size:16px!important;line-height:1.4!important;letter-spacing:0!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}.h26-footer .h26-footer-grid{gap:44px!important}.h26-footer .h26-footer-grid a{font-size:13px!important}.h26-footer{padding-top:45px!important;padding-bottom:25px!important}<\/style><style id=\"h27-guide-reading\">.h26-hero h1{font-size:clamp(34px,4.3vw,56px)!important;line-height:1.12!important;letter-spacing:-1.6px!important;max-width:1030px}.h26-hero .elementor-widget-text-editor p{font-size:13px!important;color:var(--h27-muted);line-height:1.8!important}.h26-hero{background:var(--h27-paper)!important}.h26-section:not(.h26-header):not(.h26-footer){padding-top:46px!important;padding-bottom:46px!important}.h26-section:not(.h26-hero):not(.h26-header):not(.h26-footer)>.elementor-container{max-width:950px!important}.h26-section .h26-reading{max-width:none!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:15px!important;line-height:1.9!important}.h26-section h2{font-size:clamp(26px,3vw,36px)!important;letter-spacing:-.8px!important;scroll-margin-top:70px}.h26-section h3{font-size:23px!important;margin:28px 0 16px!important}.h26-section .h26-reading li{margin:12px 0}.h27-guide-toc{border-top:1px solid var(--h27-line);padding-top:22px;margin-top:25px}.h27-guide-toc span{display:block;font-size:11px;text-transform:uppercase;letter-spacing:1.4px;margin-bottom:12px}.h27-guide-toc ol{display:flex;flex-wrap:wrap;gap:8px 22px;list-style:none;padding:0!important;margin:0!important}.h27-guide-toc li{font-size:12px!important;line-height:1.7!important;margin:0!important}.h27-guide-toc a{display:block;border-bottom:1px solid var(--h27-line);padding:4px 0}.h27-guide-toc a:focus-visible{outline:3px solid #55A296;outline-offset:3px}.h27-guide-image{display:block;width:100%;max-height:430px;object-fit:contain;border-radius:15px;background:var(--h27-paper)}.h26-section .h26-reading table{display:block;overflow:auto;max-width:100%}.h26-section .h26-reading blockquote{background:var(--h27-paper);border-left:3px solid #98CEC6;border-radius:0 12px 12px 0;padding:25px;margin:25px 0}.h26-section .h26-reading a{overflow-wrap:anywhere}.h26-footer h2{font-size:16px!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}@media(max-width:767px){.h26-hero h1{font-size:32px!important;letter-spacing:-1px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:34px 20px!important}.h27-guide-toc ol{display:block}.h27-guide-toc li{margin:8px 0!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:14px!important}}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ad7a9c1 h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ad7a9c1\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8409552e\" data-id=\"8409552e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30af1e0b elementor-widget elementor-widget-heading\" data-id=\"30af1e0b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">VAT and crypto: classify the transaction before calculating tax<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d0b7f39 elementor-widget elementor-widget-html\" data-id=\"4d0b7f39\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h29-guide-date\" data-no-translation>Published 18\/11\/2025 \u00b7 Updated 08\/09\/2026 \u00b7 <a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">Houssen Issouf Aly, French chartered accountant<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee55a0ae elementor-widget elementor-widget-html\" data-id=\"ee55a0ae\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h26-kicker\" lang=\"en\">Crypto-assets \u00b7 Companies \u00b7 Directors<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7270d7ae elementor-widget elementor-widget-text-editor\" data-id=\"7270d7ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div lang=\"en\"><p>Practical guidance for companies and directors. Revised on 7 September 2026.<\/p><p class=\"h26-meta\">Original article: 2025-11-18 \u00b7 Houssen Issouf Aly \u00b7 HODL Consulting<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1657a185 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1657a185\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3403e57\" data-id=\"c3403e57\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3220f065 elementor-widget elementor-widget-html\" data-id=\"3220f065\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<img decoding=\"async\" height=\"420\" width=\"800\" class=\"h27-guide-image\" alt=\"VAT and crypto: classify the transaction before calculating tax\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-tva-crypto-en.webp\" loading=\"lazy\"><nav class=\"h27-guide-toc\" aria-label=\"Guide contents\"><span>In this guide \u00b7 4 min read<\/span><ol><li><a href=\"#h27-guide-part-1\">Crypto payment does not determine the VAT regime<\/a><\/li><li><a href=\"#h27-guide-part-2\">Five questions for the file<\/a><\/li><li><a href=\"#h27-guide-part-3\">A payment example and the treatment of fees<\/a><\/li><li><a href=\"#h27-guide-part-4\">Documents and frequently asked questions<\/a><\/li><li><a href=\"#h27-guide-part-5\">Further sources<\/a><\/li><li><a href=\"#h27-guide-part-6\">Continue reading<\/a><\/li><\/ol><\/nav><script>(function(){function init(){var heads=document.querySelectorAll('.h26-section:not(.h26-footer) h2.elementor-heading-title');heads.forEach(function(h,i){h.id='h27-guide-part-'+(i+1)})}if(document.readyState==='loading')document.addEventListener('DOMContentLoaded',init,{once:true});else init()})();<\/script>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67ea90b4 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67ea90b4\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a0c231c9\" data-id=\"a0c231c9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9ca9bf10 elementor-widget elementor-widget-heading\" data-id=\"9ca9bf10\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Crypto payment does not determine the VAT regime<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a6988c5 elementor-widget elementor-widget-text-editor\" data-id=\"1a6988c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>A company may sell advice paid in Bitcoin, exchange assets for its own account and provide a technical service to a customer. The word crypto does not give these transactions one VAT treatment. Identify what is supplied, to whom and under which conditions.<\/p><p>Ask whether the asset is the payment method, the subject of an exchange service or a representation of particular rights. This avoids both automatically taxing every fee and exempting every blockchain-related activity.<\/p><h3>Exchange and the underlying sale<\/h3><p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/FR\/TXT\/?uri=CELEX%3A62014CJ0264\" target=\"_blank\" rel=\"noopener\">Hedqvist, C-264\/14<\/a> concerns Bitcoin\/fiat exchange remunerated through a margin and finds the examined transactions exempt. <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11971-PGP.html\/identifiant=BOI-RES-TVA-000054-20210309\" target=\"_blank\" rel=\"noopener\">French BOFiP guidance<\/a> addresses tokens and exchange operations. Do not extend that conclusion without analysis to consulting, equipment sales or every platform service.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b754d09 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b754d09\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c00e3063\" data-id=\"c00e3063\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0d37757 elementor-widget elementor-widget-heading\" data-id=\"b0d37757\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Five questions for the file<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba4b0f9f elementor-widget elementor-widget-text-editor\" data-id=\"ba4b0f9f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><ol><li><strong>What is supplied?<\/strong> Goods, services, exchange, rights or another flow: start with the contract and actual performance.<\/li><li><strong>Who acts, and in which capacity?<\/strong> Identify supplier, customer and intermediary. Separate economic activity from simple holding and proprietary funds from client funds.<\/li><li><strong>Where is the supply located?<\/strong> Review the customer\u2019s status, relevant establishments and service. A wallet or server location is not a universal answer.<\/li><li><strong>Which regime applies?<\/strong> Taxable, exempt, small-business relief and outside scope mean different things. Document the applicable rule and any input VAT consequences.<\/li><li><strong>What amount and date matter?<\/strong> Identify consideration, valuation evidence and the relevant tax-point rules. A blockchain timestamp does not determine every tax date.<\/li><\/ol><p>This framework helps assemble evidence. Bundled supplies and transactions whose nature differs between parties still require examination of the specific contract.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-420f5771 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"420f5771\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9c99f4ef\" data-id=\"9c99f4ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd36d436 elementor-widget elementor-widget-heading\" data-id=\"fd36d436\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A payment example and the treatment of fees<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-591568da elementor-widget elementor-widget-text-editor\" data-id=\"591568da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p><strong>Assumptions:<\/strong> a consulting service supplied in France is subject to 20% VAT and sold for \u20ac2,000 excluding VAT. The invoice totals \u20ac2,400, including \u20ac400 VAT. The client sends the agreed crypto equivalent. Immediate conversion produces \u20ac2,400 and the payment provider retains \u20ac24, leaving \u20ac2,376 in the bank.<\/p><p>The \u20ac24 does not remove part of the price invoiced to the customer. Reconcile the invoice, gross settlement, conversion statement, fee invoice and net receipt. Any VAT shown on provider fees needs its own assessment and supporting documents. The example assumes no additional conversion difference and does not cover every VAT regime.<\/p><h3>The word fee does not determine the rate<\/h3><p>Exchange remuneration, custody and a software subscription may appear in the same interface. Their commercial labels do not establish identical treatment. Examine what is supplied, by whom and where, and whether an exemption applies.<\/p><h3>Token rights matter<\/h3><p>A service-access token requires review of the rights and use conditions; the utility label alone does not fix the tax point. For historical NFT records, French guidance examines the underlying transaction. An EU customer does not automatically mean a uniform French VAT rate.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cad5d317 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cad5d317\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cebc375\" data-id=\"6cebc375\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-182eea71 elementor-widget elementor-widget-heading\" data-id=\"182eea71\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Documents and frequently asked questions<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1273ccd elementor-widget elementor-widget-text-editor\" data-id=\"a1273ccd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Keep contracts, invoices, customer identity and location evidence, payment records, provider statements and conversion methods. Separate sales, exchange, fees, internal transfers and other income. Explain differences between invoices and technical records.<\/p><h3>Does software establish the regime?<\/h3><p>It assists data processing. An imported label does not validate VAT classification. Test representative cases and document the decisions.<\/p><h3>Is protocol income always outside scope?<\/h3><p>Examine the activity, beneficiary and identifiable consideration. Staking, lending and farming are not sufficient labels for one universal answer.<\/p><h3>Does electronic invoicing replace this analysis?<\/h3><p>No. Format and transmission do not resolve classification. Our <a href=\"https:\/\/hodl-consulting.com\/en\/facturation-electronique-2026-paiement-crypto\/\">electronic invoicing guide<\/a> connects invoices, payments and reconciliation.<\/p><h3>What should I bring to a first meeting?<\/h3><p>Prepare a complete example of each transaction type. Explore <a href=\"https:\/\/hodl-consulting.com\/en\/paiements-crypto-entreprise\/\">crypto payments for businesses<\/a> or <a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">support for crypto service providers<\/a>, then <a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">contact HODL<\/a> to define the scope.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3340241a h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3340241a\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5fcbcec3\" data-id=\"5fcbcec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3fd9d9ee elementor-widget elementor-widget-heading\" data-id=\"3fd9d9ee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Further sources<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e7156f2 elementor-widget elementor-widget-text-editor\" data-id=\"6e7156f2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14103-PGP.html\/identifiant=BOI-RES-TVA-000140-20250514\" target=\"_blank\" rel=\"noopener\">BOFiP \u2014 traitement TVA des 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