{"id":146,"date":"2025-06-12T22:05:53","date_gmt":"2025-06-12T22:05:53","guid":{"rendered":"https:\/\/bsauditconseil.com\/?p=146"},"modified":"2025-06-24T13:45:34","modified_gmt":"2025-06-24T13:45:34","slug":"tva-cession-biens-doccasion-maroc","status":"publish","type":"post","link":"https:\/\/quantispartners.ma\/en\/tva-cession-biens-doccasion-maroc\/","title":{"rendered":"La TVA sur Cession des Biens d\u2019Occasion au Maroc"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La Taxe sur la Valeur Ajout\u00e9e (TVA) constitue l\u2019un des piliers majeurs du syst\u00e8me fiscal marocain. Elle s\u2019applique sur les op\u00e9rations \u00e9conomiques r\u00e9alis\u00e9es \u00e0 titre on\u00e9reux par des personnes assujetties. Toutefois, lorsqu\u2019il s\u2019agit de <strong>biens d\u2019occasion<\/strong>, la question de l\u2019application de la TVA peut devenir complexe. <strong>Quelles sont les r\u00e8gles applicables \u00e0 la cession de biens d\u2019occasion au Maroc pour la TVA ?<\/strong> Dans quels cas la TVA est-elle due ? Quelles sont les exon\u00e9rations possibles ? Cet article vous propose une analyse compl\u00e8te et actualis\u00e9e de la fiscalit\u00e9 applicable \u00e0 ce type d\u2019op\u00e9rations.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"nfd-container nfd-wb-call-to-action__cta-7 wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"nfd-rounded-lg nfd-overflow-hidden is-style-nfd-theme-darker wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"nfd-p-0 wp-block-cover\" style=\"min-height:100px;aspect-ratio:unset;\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-block-cover__image-background\" alt=\"\" src=\"https:\/\/images.unsplash.com\/photo-1628348068343-c6a848d2b6dd?ixlib=rb-4.0.3&amp;ixid=MnwxMjA3fDB8MHxwaG90by1wYWdlfHx8fGVufDB8fHx8&amp;auto=format&amp;fit=crop&amp;q=80&amp;w=1500&amp;h=&amp;crop=\" data-object-fit=\"cover\"\/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container has-global-padding is-layout-constrained wp-block-cover-is-layout-constrained\">\n<div class=\"nfd-gap-xl nfd-p-card-square-lg wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-13b221f0 wp-block-group-is-layout-flex\">\n<div class=\"nfd-gap-md wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-831b2db5 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/div>\n\n\n\n<div class=\"md:nfd-items-start nfd-gap-md wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-bc18b00a wp-block-group-is-layout-flex\">\n<div class=\"nfd-text-md wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-c436662c wp-block-buttons-is-layout-flex\"><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">1. Qu\u2019entend-on par \u00ab biens d\u2019occasion \u00bb ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les <strong>biens d\u2019occasion<\/strong> d\u00e9signent les biens meubles corporels (machines, v\u00e9hicules, mobilier, \u00e9quipements informatiques, etc.) qui ont d\u00e9j\u00e0 \u00e9t\u00e9 utilis\u00e9s et qui ne sont plus neufs au moment de leur revente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il ne faut pas confondre ces biens avec :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Les <strong>d\u00e9chets<\/strong> ou r\u00e9sidus (r\u00e9gis par d\u2019autres r\u00e8gles),<\/li>\n\n\n\n<li class=\"\">Les biens <strong>immobiliers<\/strong>,<\/li>\n\n\n\n<li class=\"\">Ou encore les <strong>\u0153uvres d\u2019art<\/strong> (soumis \u00e0 un r\u00e9gime sp\u00e9cifique).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. Le cadre l\u00e9gal de la TVA au Maroc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La TVA est r\u00e9gie principalement par le <strong><a href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/d15709dd-1125-4da5-9700-d75522763d52\/CGI+2025+FR..pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-d15709dd-1125-4da5-9700-d75522763d52-pfBx9Io\">Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI)<\/a><\/strong> au Maroc. Elle concerne les op\u00e9rations suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">La livraison de biens,<\/li>\n\n\n\n<li class=\"\">Les prestations de services,<\/li>\n\n\n\n<li class=\"\">Les importations.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La <strong>cession de biens d\u2019occasion<\/strong> peut donc entrer dans ce champ, sous certaines conditions.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. Cession de biens d\u2019occasion par un professionnel assujetti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsqu\u2019un professionnel, commer\u00e7ant ou entreprise, vend un bien d\u2019occasion ayant appartenu \u00e0 son actif immobilis\u00e9, <strong>la TVA peut s\u2019appliquer<\/strong> si :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Le vendeur est <strong>assujetti \u00e0 la TVA<\/strong>,<\/li>\n\n\n\n<li class=\"\">Le bien a ouvert <strong>droit \u00e0 d\u00e9duction de la TVA lors de son acquisition<\/strong>,<\/li>\n\n\n\n<li class=\"\">Le bien est encore <strong>utilisable<\/strong> et n\u2019a pas \u00e9t\u00e9 d\u00e9truit.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exemple :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une entreprise ayant achet\u00e9 une imprimante professionnelle en 2021 avec r\u00e9cup\u00e9ration de TVA, et qui la revend en 2025, devra appliquer la TVA sur cette revente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Taux applicable :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux normal de TVA est de <strong>20 %<\/strong>. Cependant, certains biens peuvent b\u00e9n\u00e9ficier du taux r\u00e9duit de 10 % ou de l\u2019exon\u00e9ration selon leur nature.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. Cas d\u2019exon\u00e9ration de la TVA sur cession des biens d&#8217;occasion<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">a) Biens n\u2019ayant pas ouvert droit \u00e0 d\u00e9duction<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si le bien a \u00e9t\u00e9 achet\u00e9 <strong>sans r\u00e9cup\u00e9ration de TVA<\/strong> (par exemple, une voiture de tourisme non d\u00e9ductible), la cession <strong>n\u2019est pas soumise \u00e0 la TVA<\/strong>, m\u00eame si le vendeur est un professionnel assujetti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">b) Biens c\u00e9d\u00e9s par des non-assujettis<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">One <strong>personne physique<\/strong> ou <strong>une entreprise non soumise \u00e0 la TVA<\/strong> (en franchise ou exer\u00e7ant une activit\u00e9 exon\u00e9r\u00e9e) <strong>ne facture pas de TVA<\/strong> lors de la cession de biens d\u2019occasion.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">c) Revente de biens usag\u00e9s \u00e0 faible valeur<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dans certains cas, la <strong>valeur n\u00e9gligeable<\/strong> ou l\u2019<strong>usure prononc\u00e9e<\/strong> du bien peut justifier une exon\u00e9ration pratique (bien que non explicitement pr\u00e9vue par le CGI).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. R\u00e9gime particulier : le r\u00e9gime de la marge b\u00e9n\u00e9ficiaire (non applicable au Maroc)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans certains pays comme la France, la revente de biens d\u2019occasion peut b\u00e9n\u00e9ficier d\u2019un r\u00e9gime sp\u00e9cial dit \u00ab de la <strong>marge b\u00e9n\u00e9ficiaire<\/strong> \u00bb, permettant de ne soumettre \u00e0 la TVA que la diff\u00e9rence entre le prix de vente et le prix d\u2019achat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Au <strong>Maroc<\/strong>, ce r\u00e9gime <strong>n\u2019existe pas<\/strong> \u00e0 ce jour. Toute cession relevant du champ de la TVA est soumise au taux normal sur le <strong>prix total de vente<\/strong>, sans d\u00e9duction du prix d\u2019achat.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">6. TVA et cession intra-groupe des biens d&#8217;occasion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Lorsqu\u2019une entreprise c\u00e8de un bien d\u2019occasion \u00e0 une autre entit\u00e9 du m\u00eame groupe (filiale, soci\u00e9t\u00e9 s\u0153ur), les r\u00e8gles normales s\u2019appliquent. Il n\u2019existe <strong>pas d\u2019exon\u00e9ration sp\u00e9cifique<\/strong> pour les cessions internes, sauf dans le cadre d\u2019op\u00e9rations de restructuration b\u00e9n\u00e9ficiant d\u2019un agr\u00e9ment fiscal.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">7. Obligations comptables et fiscales<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">a) Facturation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Toute cession soumise \u00e0 TVA doit faire l\u2019objet d\u2019une <strong>facture comportant le montant de la TVA<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">b) D\u00e9claration<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La TVA collect\u00e9e lors de la revente d\u2019un bien d\u2019occasion doit \u00eatre :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>d\u00e9clar\u00e9e<\/strong> dans la d\u00e9claration mensuelle ou trimestrielle de TVA,<\/li>\n\n\n\n<li class=\"\"><strong>vers\u00e9e<\/strong> au Tr\u00e9sor dans les d\u00e9lais l\u00e9gaux.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">c) Justificatifs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Il est conseill\u00e9 de <strong>conserver les justificatifs<\/strong> d\u2019achat du bien, ainsi que les preuves de r\u00e9cup\u00e9ration ou non de TVA lors de l\u2019acquisition.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">8. Sanctions en cas de non-respect<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Toute omission ou fausse d\u00e9claration relative \u00e0 la TVA peut entra\u00eener :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Des <strong>majorations<\/strong> (10 %, 15 % ou 20 % selon le cas),<\/li>\n\n\n\n<li class=\"\">Des <strong>int\u00e9r\u00eats de retard<\/strong> (0,85 % par mois),<\/li>\n\n\n\n<li class=\"\">One <strong>requalification de l\u2019op\u00e9ration<\/strong> par l\u2019administration fiscale.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">9. Bonnes pratiques pour les entreprises<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>Tenir une comptabilit\u00e9 rigoureuse<\/strong> des immobilisations,<\/li>\n\n\n\n<li class=\"\"><strong>Identifier les biens non d\u00e9ductibles<\/strong> d\u00e8s l\u2019achat,<\/li>\n\n\n\n<li class=\"\"><strong>V\u00e9rifier les obligations fiscales<\/strong> avant de c\u00e9der un bien,<\/li>\n\n\n\n<li class=\"\"><strong>Se faire accompagner par un expert-comptable<\/strong> ou un conseiller fiscal.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour conclure, la cession de biens d\u2019occasion par des professionnels au Maroc peut donner lieu \u00e0 l\u2019application de la TVA dans certains cas pr\u00e9cis. La r\u00e8gle centrale repose sur le fait que la TVA ne s\u2019applique que si le bien a initialement permis une d\u00e9duction fiscale. Bien comprendre cette logique permet d\u2019\u00e9viter les erreurs, les oublis de d\u00e9claration et les sanctions. En cas de doute, il est toujours conseill\u00e9 de consulter un sp\u00e9cialiste de la fiscalit\u00e9 marocaine.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ \u2013 TVA suite \u00e0 la cession des biens d\u2019occasion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Dois-je facturer la TVA si je revends un ordinateur que j\u2019ai utilis\u00e9 dans mon entreprise ?<\/strong><br>Oui, si vous l\u2019aviez achet\u00e9 avec r\u00e9cup\u00e9ration de la TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Et si c\u2019est un particulier qui me revend ce bien ?<\/strong><br>Dans ce cas, aucune TVA ne s\u2019applique, car le particulier n\u2019est pas assujetti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Puis-je revendre sans TVA un bien que j\u2019ai re\u00e7u en donation ?<\/strong><br>Cela d\u00e9pend. Si vous \u00eates assujetti et si vous le revendez dans le cadre de votre activit\u00e9, la TVA peut s\u2019appliquer selon les circonstances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour plus d&#8217;informations, n&#8217;h\u00e9sitez pas \u00e0 consulter <a href=\"https:\/\/quantispartners.ma\/en\/services\/\">Our Services<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>la cession de biens d\u2019occasion peut donner lieu \u00e0 l\u2019application de la TVA dans certains cas pr\u00e9cis. La r\u00e8gle centrale repose sur le fait que la TVA ne s\u2019applique que si le bien a initialement permis une d\u00e9duction fiscale<\/p>","protected":false},"author":1,"featured_media":147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,13],"tags":[30,29,24,25,26,32,27,28,31],"class_list":["post-146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","category-fiscalite","tag-biens-doccasion-2","tag-cession-de-materiel-2","tag-code-general-des-impots-2","tag-declaration-tva-maroc-2","tag-exoneration-tva-2","tag-fiscalite-marocaine-2","tag-regles-tva-biens-usages-2","tag-revente-entreprise-2","tag-tva-maroc-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La TVA sur Cession des Biens d\u2019Occasion au Maroc - Quantis Partners - Cabinet de conseil et d&#039;audit<\/title>\n<meta name=\"description\" content=\"Quelles sont les r\u00e8gles applicables \u00e0 la cession de biens d\u2019occasion au Maroc pour la TVA ? 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