{"id":16460,"date":"2022-12-20T17:27:04","date_gmt":"2022-12-20T16:27:04","guid":{"rendered":"https:\/\/www.endrix.com\/?p=16460"},"modified":"2022-12-21T14:35:31","modified_gmt":"2022-12-21T13:35:31","slug":"new-application-eco-contribution-building-sector","status":"publish","type":"post","link":"https:\/\/www.endrix.com\/en\/blog\/new-application-eco-contribution-building-sector\/","title":{"rendered":"New application of the eco-contribution in the building sector"},"content":{"rendered":"

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Accueil<\/a><\/span><\/span>\n<\/div>[\/vc_column_inner][\/vc_row_inner]

New application of the Eco-contribution<\/strong> in the building sector<\/strong><\/h1>\n<\/div>[\/vc_column][\/vc_row][vc_row el_id=”contenu_article”][vc_column]

From the 1st of January 2023: the Eco-contribution also targets the building sector.This contribution concerned till now companies in the production or marketing of electrical, electronic and furniture products.<\/span><\/strong><\/p>\n<\/div>[vc_row_inner content_placement=”middle” el_class=”py_2″][vc_column_inner width=”1\/2″]

The Eco-contribution<\/strong>: what are the terms?<\/h2>\n<\/div>

This applies to sellers, importers, marketers, service providers<\/strong> in this sector.<\/p>\n

2 payment methods:<\/p>\n

\u2022 Either the Eco-contribution will be invoiced directly by your supplier (recorded in 607XXX),<\/p>\n

\u2022 Or your company will pay thiseco-contribution to an approved eco-organisation (use of an account 611xxx).<\/p>\n

The Eco-contribution should be neutral as it is charged back to the customer.<\/p>\n

However, unlike VAT, the taxpayer who recharges it, assumes the risk of non-recovery. The cost of the Eco-contribution must be mentioned in the general conditions of contracts.<\/strong><\/p>\n

As far as the invoice is concerned, this cost is one of the elements of the cost price which must be incorporated into the unit price excluding tax<\/strong> of the product appearing on the invoice.
\nWhere appropriate, it may be disclosed, preferably at the foot of the invoice.<\/p>\n<\/div>[\/vc_column_inner][vc_column_inner width=”1\/2″]

\"Building<\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner]

The Eco-contribution<\/strong>: environmental Code, art. L 541-10-2<\/h2>\n<\/div>

If a supplier chooses to inform its customer of the cost of waste management, it is recommended that this be mentioned at the bottom of the invoice<\/strong>, so that this information does not create any ambiguity or confusion with the net unit price excluding tax.<\/p>\n

The supplier is neither obliged nor prohibited to indicate this in his tariff.<\/p>\n

If the supplier wishes to exclude Eco-contribution from the price reduction base<\/strong>, commissions or service fees, he must state this clearly in the pre-contractual and contractual documents.<\/strong><\/p>\n

The Eco-contribution:<\/p>\n

\u2022 Is taken into account in the cost of the inventory,<\/p>\n

\u2022 Is included in the VAT calculation basis,<\/p>\n

\u2022 Paid to an eco-organisation corresponds to a waste management cost that does not constitute a tax,<\/p>\n

\u2022 Is re-invoiced by the producer, seller or marketer with the risk of non-collection at his expense.<\/p>\n

If the customer has not paid the invoice, the person liable for the eco-contribution cannot recover the amount he has paid to his suppliers or the eco-collection agency.<\/p>\n<\/div>

The Eco-contribution<\/strong>: E-invoicing and Ereporting<\/h2>\n<\/div>

Decree 2022-1299 of 7-10-2022<\/a> regarding E-invoicing and Ereporting:<\/strong><\/p>\n

The Eco-contribution re-invoiced by the producers and distributors of household electrical and electronic equipment are part of the compulsory information on the invoices;<\/p>\n

The same obligation is to be expected for the new Eco-contribution in the building industry.<\/strong><\/p>\n<\/div>

There are 8 complementary mandatory mentions of which additional mandatory information on invoices are required from the first of January 2026: Eco-participation<\/strong> (C. envir. art. L 541-10).<\/a><\/p>\n

Everyone to your billing software!<\/p>\n

Marie-Christine MEHENNI<\/a>, Endrix Partner, Chartered Accountant and Statutory Auditor<\/em><\/p>\n<\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row][vc_column]

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