{"id":33571,"date":"2022-03-31T17:52:06","date_gmt":"2022-03-31T15:52:06","guid":{"rendered":"https:\/\/www.e2.law\/?post_type=legalconcepts&p=33571"},"modified":"2024-05-20T15:42:33","modified_gmt":"2024-05-20T13:42:33","slug":"obligation-de-retenue","status":"publish","type":"legalconcepts","link":"https:\/\/www.e2.law\/fr\/legalconcepts\/obligation-de-retenue\/","title":{"rendered":"Obligation de retenue"},"content":{"rendered":"

L’obligation de retenue<\/strong> impose aux donneurs d\u2019ordre, entrepreneurs et sous-traitants qui ex\u00e9cutent ou font ex\u00e9cuter des travaux \u00a0dans les secteurs de la construction, de la viande et du gardiennage et\/ou de la surveillance de v\u00e9rifier si leurs entrepreneurs ou sous-traitants ont des dettes fiscales ou sociales. Dans l’affirmative, ils doivent retenir un certain pourcentage du montant de leur facture et le verser \u00e0 l\u2019ONSS ou au SPF Finances.<\/p>\n

Cette obligation ne s’applique pas aux personnes physiques qui font ex\u00e9cuter des travaux \u00e0 des fins strictement priv\u00e9es.<\/p>\n

Pour v\u00e9rifier si vous devez effectuer une retenue, il vous suffit d’introduire le num\u00e9ro d’entreprise de l’entrepreneur ou du sous-traitant concern\u00e9 sur le\u00a0site www.checkobligationderetenue.be<\/strong><\/a>.<\/p>\n<\/div>

<\/i><\/i><\/span>Base l\u00e9gale<\/span><\/a><\/h4><\/div>
\n

Principe : articles 54 et 55 du Code du recouvrement amiable et forc\u00e9 des cr\u00e9ances fiscales et non fiscales.<\/a><\/p>\n

Exclusion des personnes physiques agissant \u00e0 des fins priv\u00e9es : article 58<\/a>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"featured_media":0,"template":"","categories":[141],"tags":[890,1214],"class_list":["post-33571","legalconcepts","type-legalconcepts","status-publish","hentry","category-non-classifiee","tag-fiscalite","tag-start-up"],"acf":[],"yoast_head":"\nObligation de retenue - e2.law<\/title>\n<meta name=\"description\" content=\"L'obligation de retenue impose aux donneurs d\u2019ordre, entrepreneurs\u00a0\u00a0et sous-traitants qui ex\u00e9cutent - ou font ex\u00e9cuter - des travaux \u00a0dans\u00a0les secteurs\u00a0de la construction,\u00a0de la viande\u00a0et\u00a0du gardiennage et\/ou de la surveillance de v\u00e9rifier si leurs entrepreneurs ou sous-traitants ont des dettes fiscales ou sociales.\" \/>\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.e2.law\/fr\/legalconcepts\/obligation-de-retenue\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligation de retenue - 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