{"id":11690,"date":"2015-11-26T00:30:54","date_gmt":"2015-11-25T23:30:54","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11690"},"modified":"2025-03-27T12:56:17","modified_gmt":"2025-03-27T11:56:17","slug":"perte-regime-franchise-tva","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/perte-regime-franchise-tva\/","title":{"rendered":"La perte du r\u00e9gime de franchise en base de TVA"},"content":{"rendered":"<p style=\"text-align: justify;\">Pour les entreprises soumises au r\u00e9gime de la micro entreprise (<a title=\"Le r\u00e9gime micro-BIC\" href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\" target=\"_blank\" rel=\"noopener noreferrer\">micro BIC<\/a> ou <a title=\"Le r\u00e9gime micro-BNC\" href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\" target=\"_blank\" rel=\"noopener noreferrer\">micro BNC<\/a>), la perte du r\u00e9gime de franchise en base TVA peut r\u00e9sulter d\u2019un choix (option pour le paiement de la TVA) ou d\u2019une obligation en cas de d\u00e9passement des seuils.<\/p>\n<p style=\"text-align: justify;\">Dans les deux cas, la perte de ce r\u00e9gime de franchise et l\u2019assujettissement \u00e0 la TVA va avoir des cons\u00e9quences, n\u00e9cessitant des r\u00e9gularisations, qu\u2019il est pr\u00e9f\u00e9rable d\u2019anticiper.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur les cons\u00e9quences d\u2019un tel changement de r\u00e9gime et sur les \u00e9ventuelles pr\u00e9cautions \u00e0 prendre.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>La franchise en base de TVA<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Les entreprises concern\u00e9es par <a href=\"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/\">la franchise en base de TVA<\/a>\u00a0sont celles qui r\u00e9alisent un <strong>chiffre d\u2019affaires (hors taxe) inf\u00e9rieur \u00e0\u00a0<\/strong>:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>85 000 euros<\/strong>\u00a0: Si vente de marchandises\u00a0ou fourniture de logements ;<\/li>\n<li><strong>37 500 euros<\/strong>\u00a0: Si prestation de services ou certaines professions lib\u00e9rales.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Cette \u00ab\u00a0franchise\u00a0\u00bb s\u2019assimile \u00e0 une exon\u00e9ration de TVA, donc <span style=\"color: #000000;\"><strong>les entreprises qui en b\u00e9n\u00e9ficient sont dispens\u00e9es de d\u00e9clarer et de payer la TVA, mais en contrepartie, ces derni\u00e8res ne peuvent pas<\/strong>\u00a0:<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>D\u00e9duire la TVA<\/strong> qu\u2019elles ont acquitt\u00e9e pour les achats n\u00e9cessaires \u00e0 leur activit\u00e9\u00a0;<\/li>\n<li><strong>Faire appara\u00eetre de la TVA sur leurs factures<\/strong>. Doit au contraire appara\u00eetre sur les factures la mention \u00ab TVA non applicable, article 293B du CGI \u00bb.<\/div><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>La perte de la franchise<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Les entreprises qui b\u00e9n\u00e9ficient de la franchise <strong>peuvent opter \u00e0 tout moment pour un assujettissement \u00e0 TVA ou y \u00eatre contraintes<\/strong> si elles d\u00e9passent les seuils de tol\u00e9rance suivants\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>93 500 euros<\/strong>\u00a0: Si vente de marchandises\u00a0ou fourniture de logements ;<\/li>\n<li><strong>41 250 euros <\/strong>: Si prestation de services ou certaines professions lib\u00e9rales.<\/div><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Qu\u2019il s\u2019agisse d\u2019un choix d\u00e9lib\u00e9r\u00e9 (option) ou d\u2019une obligation, <strong>le passage au paiement de la TVA va avoir des cons\u00e9quences (positives comme n\u00e9gatives)<\/strong> qu\u2019il vaut mieux anticiper.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Les cons\u00e9quences de l\u2019assujettissement \u00e0 la TVA<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Un droit \u00e0 d\u00e9duction<\/span><\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-11778 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bonhomme-loupe-1.png\" alt=\"franchise en base de TVA\" width=\"116\" height=\"123\" \/>En perdant le r\u00e9gime de la franchise, <strong>vous devenez assujetti \u00e0 TVA<\/strong>. Cela signifie que <strong>vous devez commencer \u00e0 facturer de la TVA \u00e0 vos clients mais en contrepartie vous avez le droit de d\u00e9duire celle que vous payez pour vos propres achats.<\/strong><\/p>\n<p style=\"text-align: justify;\">Au moment du passage, vous pouvez m\u00eame <span style=\"color: #000000;\"><strong>r\u00e9cup\u00e9rer la TVA acquitt\u00e9e pour des achats r\u00e9alis\u00e9s pendant que vous \u00e9tiez encore sous le r\u00e9gime de la franchise.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Il s\u2019agit du <strong>\u00ab cr\u00e9dit de d\u00e9part \u00bb. <\/strong>Il s&rsquo;agit d&rsquo;un cr\u00e9dit de taxe \u00ab d\u00e9ductible \u00bb dont va pouvoir b\u00e9n\u00e9ficier une entreprise qui passe du r\u00e9gime de la franchise \u00e0 celui d\u2019assujetti. Pourra ainsi \u00eatre d\u00e9duite<\/p>\n<ul>\n<li style=\"text-align: justify;\">la TVA acquitt\u00e9e pour l\u2019acquisition des stocks (non encore \u00e9coul\u00e9s au moment de l\u2019assujettissement)<\/li>\n<li style=\"text-align: justify;\">et une fraction de celle acquitt\u00e9e pour les immobilisations.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><div class=\"encadre-style\"><strong>Conseil<\/strong><\/span>\u00a0: Si la perte de la franchise est proche et que vous pr\u00e9voyez des investissements, attendez d\u2019\u00eatre assujetti pour les r\u00e9aliser, vous pourrez alors d\u00e9duire la TVA.<\/div><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Une perte de comp\u00e9titivit\u00e9<\/span><\/h3>\n<p style=\"text-align: justify;\">Lorsque vous \u00eates en franchise, vous proposez des prix comp\u00e9titifs car hors taxes. <strong>Une fois le b\u00e9n\u00e9fice de la franchise perdu, vous devez facturer de la TVA, vos prix perdent donc en comp\u00e9titivit\u00e9 car on y ajoute la TVA<\/strong> (20% pour la majorit\u00e9 des ventes de biens et prestations de services).<\/p>\n<p style=\"text-align: justify;\">Cette perte de comp\u00e9titivit\u00e9\u00a0<strong>va concerner les clients qui ne sont pas assujettis \u00e0 la TVA (les particuliers)<\/strong> et qui ne pourront pas r\u00e9cup\u00e9rer celle qu\u2019ils vous auront vers\u00e9e.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><span style=\"text-decoration: underline;\"><strong>Conseil <\/strong><\/span>: Anticiper cela en d\u00e9veloppant une client\u00e8le assujettie (des entreprises) qui pourra d\u00e9duire la TVA qu\u2019elle vous verse.<\/div><\/p>\n<p style=\"text-align: justify;\">Sinon, vous n\u2019aurez d\u2019autre choix que de <strong>rogner votre marge<\/strong> pour demeurer comp\u00e9titif.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Des obligations comptables<\/span><\/h3>\n<p style=\"text-align: justify;\">Les seuils de la franchise sont les m\u00eames que pour le r\u00e9gime micro BIC ou micro BNC. Si vous perdez le b\u00e9n\u00e9fice de la franchise car vous d\u00e9passez les seuils, <strong>vous perdrez aussi le b\u00e9n\u00e9fice du r\u00e9gime de la micro entreprise. Et vous passerez sous le r\u00e9gime r\u00e9el (BIC) ou sous le r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e (BNC)<\/strong>. Cela va avoir pour cons\u00e9quences d\u2019alourdir vos obligations comptables. En effet, <strong>vous allez devoir tenir une comptabilit\u00e9 compl\u00e8te (bilan, compte de r\u00e9sultat, annexes). Et vous devrez adh\u00e9rer \u00e0 un centre de gestion agr\u00e9\u00e9. (si vous ne voulez pas subir de majoration).<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\"><div class=\"encadre-style\"><strong>Conseil<\/strong><\/span>\u00a0: Rapprochez vous absolument <a title=\"Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable\" href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\" target=\"_blank\" rel=\"noopener noreferrer\">d\u2019un expert-comptable<\/a> pour anticiper ce changement de r\u00e9gime et ne pas le subir. Prenez garde \u00e9galement aux d\u00e9lais pour adh\u00e9rer \u00e0 un CGA.<\/div><\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Et retrouvez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\" target=\"_self\" rel=\"noopener\">Qu&rsquo;est-ce que la TVA ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-echanges-de-biens-intracommunautaires\/\" target=\"_self\" rel=\"noopener\">La TVA sur les \u00e9changes de biens intracommunautaires<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\" target=\"_self\" rel=\"noopener\">La TVA sur les prestations de services \u00e0 l\u2019international<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/guichet-unique-tva\/\" target=\"_self\" rel=\"noopener\">Le guichet unique de TVA pour le commerce en ligne<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-echanges-de-biens-hors-ue\/\" target=\"_self\" rel=\"noopener\">La TVA sur les e\u0301changes de biens hors UE<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/tva-sur-les-debits-ou-tva-sur-les-encaissements-a-t-on-le-choix26092014avalempol1\/\" target=\"_self\" rel=\"noopener\">TVA sur les d\u00e9bits ou sur les encaissements\u00a0: a-t-on le choix\u00a0?<\/a><\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour les entreprises soumises au r\u00e9gime de la micro entreprise (micro BIC ou micro BNC), la perte du r\u00e9gime de franchise en base TVA peut r\u00e9sulter d\u2019un choix (option pour le paiement de la TVA) ou d\u2019une obligation en cas&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-11690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les cons\u00e9quences de la perte de la franchise en base de TVA<\/title>\n<meta name=\"description\" content=\"La perte du r\u00e9gime de la franchise en base de TVA peut \u00eatre volontaire (option exerc\u00e9e par l&#039;exploitant) ou obligatoire (d\u00e9passement des seuils). Dans les deux cas, cela va avoir des cons\u00e9quences qu&#039;il faut non seulement connaitre mais anticiper...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/perte-regime-franchise-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les cons\u00e9quences de la perte de la franchise en base de TVA\" \/>\n<meta property=\"og:description\" content=\"La perte du r\u00e9gime de la franchise en base de TVA peut \u00eatre volontaire (option exerc\u00e9e par l&#039;exploitant) ou obligatoire (d\u00e9passement des seuils). 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