{"id":1199,"date":"2013-01-10T19:34:18","date_gmt":"2013-01-10T18:34:18","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=1199"},"modified":"2025-07-19T09:37:14","modified_gmt":"2025-07-19T07:37:14","slug":"regime-de-tva-les-regimes-reels","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/","title":{"rendered":"R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els"},"content":{"rendered":"<p>Le r\u00e9gime d&rsquo;imposition \u00e0 la TVA diff\u00e8re selon les situations des entreprises, mais aussi selon le choix que fera l&rsquo;entrepreneur. La franchise en base, le r\u00e9gime simplifi\u00e9 d&rsquo;imposition, le r\u00e9gime r\u00e9el normal, des d\u00e9clarations mensuelles, des acomptes semestriels&#8230; Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France pr\u00e9sente dans une s\u00e9rie d&rsquo;articles les diff\u00e9rents r\u00e9gimes de TVA possibles. Nous \u00e9tudierons dans cet article le <span class=\"exergue\"><strong>r\u00e9gime r\u00e9el simplifi\u00e9<\/strong> <\/span>et <span class=\"exergue\"><strong>le r\u00e9gime r\u00e9el normal.<\/strong><\/span>\u00a0<a title=\"La franchise de TVA\" href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-la-franchise-en-base-de-tva\/\">La franchise de TVA <\/a>fait, quand \u00e0 elle, l\u2019objet d\u2019un second article.<\/p>\n<h2>Le r\u00e9gime r\u00e9el simplifi\u00e9 d&rsquo;imposition<\/h2>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-2288 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva.png\" alt=\"r\u00e9gime de TVA\" width=\"265\" height=\"242\" \/><\/a>Le r\u00e9gime r\u00e9el simplifi\u00e9 s\u2019applique aux soci\u00e9t\u00e9s dont le chiffre d\u2019affaire HT est compris entre\u00a0:<\/p>\n<ul>\n<li>82 800 \u20ac et 789 000 \u20ac pour les activit\u00e9s d&rsquo;achat-revente, de vente \u00e0 consommer sur place et de fourniture de logement ;<\/li>\n<li>33 200 \u20ac et 238 000 \u20ac pour les activit\u00e9s de prestation de services ou non commerciales.<\/li>\n<\/ul>\n<p>Toutes les entreprises impos\u00e9es \u00e0 l\u2019IS (BIC ou BNC) ou \u00e0 l\u2019IR d\u00e9pendent du r\u00e9gime r\u00e9el simplifi\u00e9 si leur CA entre dans les crit\u00e8res ci-dessus ou s\u2019il elles sont plus petites mais ont opt\u00e9 pour ce r\u00e9gime fiscal.<\/p>\n<h3>Les acomptes de TVA<\/h3>\n<p>Le r\u00e9gime r\u00e9el simplifi\u00e9 fonctionne par le paiement de 4 acomptes qui doivent \u00eatre pay\u00e9s en avril, juillet, octobre et d\u00e9cembre.<\/p>\n<p>Leur montant est calcul\u00e9 sur la base de la TVA due l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente. Et ce, sans tenir compte de la TVA sur immobilisations qui, dans la plupart des cas, ne se retrouve pas d\u2019une ann\u00e9e sur l\u2019autre.<br \/>\nLes acomptes d&rsquo;avril, juillet et octobre repr\u00e9sentent 25% de cette base, et celui de d\u00e9cembre 20%. Les 5% restant et l\u2019ajustement par rapport \u00e0 l\u2019activit\u00e9 de l\u2019ann\u00e9e sont pay\u00e9s lors de la d\u00e9claration annuelle.<br \/>\nSi la base de calcul des acomptes est inf\u00e9rieure \u00e0 1 000 \u20ac, l\u2019entreprise peut verser sa TVA en une seule fois au moment de la d\u00e9claration annuelle.<\/p>\n<h3>La d\u00e9claration annuelle<\/h3>\n<p>La d\u00e9claration annuelle est un r\u00e9capitulatif de la TVA due par l\u2019entreprise pour l\u2019ann\u00e9e, et elle a une double utilit\u00e9\u00a0:<\/p>\n<ul>\n<li>elle permet de d\u00e9terminer et payer le solde de TVA qui reste \u00e0 payer apr\u00e8s d\u00e9duction des 95% d\u2019acomptes vers\u00e9s,<\/li>\n<li>elle fixe la base de calcul pour les acomptes de l\u2019ann\u00e9e \u00e0 venir.<\/li>\n<\/ul>\n<p>Il faut d\u00e9poser la d\u00e9claration annuelle dans les 3 mois de la cl\u00f4ture de votre exercice. Si l\u2019exercice correspond \u00e0 l&rsquo;ann\u00e9e civile, il faut alors la d\u00e9poser au plus tard le 03\/05 de l\u2019ann\u00e9e suivant la cl\u00f4ture de l\u2019exercice.<\/p>\n<h3>Le \u00ab\u00a0mini r\u00e9el\u00a0\u00bb : un r\u00e9gime alternatif<b><br \/>\n<\/b><\/h3>\n<p>Le r\u00e9gime de TVA \u00ab mini r\u00e9el \u00bb permet de mensualiser ses d\u00e9clarations de TVA tout en continuant de d\u00e9clarer les b\u00e9n\u00e9fices au RSI. Cette option doit se demander au service des imp\u00f4ts par courrier recommand\u00e9 pour une dur\u00e9e au minimum 2 ans. Si la demande se fait avant la date de d\u00e9p\u00f4t de la d\u00e9claration annuelle, l\u2019option prendra effet le 1<sup>er<\/sup> janvier de cette m\u00eame ann\u00e9e. Sinon ce sera le 1<sup>er<\/sup> janvier de l\u2019ann\u00e9e suivante.<\/p>\n<h3>Le passage au \u00a0r\u00e9gime r\u00e9el normal<\/h3>\n<p>Une entreprise assujettie au r\u00e9gime r\u00e9el simplifi\u00e9 peut demander son assujettissement\u00a0 au r\u00e9gime du r\u00e9el normal pour une dur\u00e9e minimum de 2 ans. Elle doit pour cela adresser un courrier recommand\u00e9 avec accus\u00e9 de r\u00e9ception au service des imp\u00f4ts dont elle d\u00e9pend avant le 1<sup>er<\/sup> f\u00e9vrier de l\u2019ann\u00e9e du changement de r\u00e9gime souhait\u00e9.<\/p>\n<p>Remarque\u00a0: le passage de l\u2019entreprise au r\u00e9gime r\u00e9el normal de TVA implique le passage identique pour l&rsquo;imposition des b\u00e9n\u00e9fices.<\/p>\n<h2>Le r\u00e9gime r\u00e9el normal<\/h2>\n<h3>mensuel<\/h3>\n<p>Le r\u00e9gime normal est un r\u00e9gime d\u2019imposition mensuel. Il est applicable aux entreprises qui ont choisi cette option ou celles dont le chiffre d&rsquo;affaires HT est sup\u00e9rieur \u00e0 :<\/p>\n<ul>\n<li>789 000 \u20ac pour les activit\u00e9s d&rsquo;achat-revente, de vente \u00e0 consommer sur place et de fourniture de logement,<\/li>\n<li>\u00a0238 000 \u20ac pour les activit\u00e9s de prestation de services.<\/li>\n<\/ul>\n<p>Les entreprises d\u00e9clarant au r\u00e9gime r\u00e9el normal doivent d\u00e9poser chaque mois une d\u00e9claration permettant de calculer la TVA due pour le mois pr\u00e9c\u00e9dent.<\/p>\n<h3>\u00a0trimestriel<\/h3>\n<p>Si le montant de TVA exigible ne d\u00e9passe pas 4 000\u00a0\u20ac par an l\u2019entreprise peut choisir de d\u00e9clarer au trimestre. Il faut pour cela en faire la demande au service des imp\u00f4ts avant la fin du premier trimestre.<\/p>\n<p>Retrouvez \u00e9galement nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\" target=\"_self\" rel=\"noopener\">Les r\u00e9gimes de TVA<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/perte-regime-franchise-tva\/\" target=\"_self\" rel=\"noopener\">La perte du r\u00e9gime de franchise en base de TVA<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1\/\" target=\"_self\" rel=\"noopener\">La TVA au r\u00e9gime du r\u00e9el normal fonctionnement et comptabilisation<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1\/\" target=\"_self\" rel=\"noopener\">Calcul et comptabilisation\u00a0de la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/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 TVA sur les encaissements : a-t-on le choix ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime d&rsquo;imposition \u00e0 la TVA diff\u00e8re selon les situations des entreprises, mais aussi selon le choix que fera l&rsquo;entrepreneur. La franchise en base, le r\u00e9gime simplifi\u00e9 d&rsquo;imposition, le r\u00e9gime r\u00e9el normal, des d\u00e9clarations mensuelles, des acomptes semestriels&#8230; Valoxy, cabinet&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2288,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1199","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>Le r\u00e9gime r\u00e9el de TVA | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime d&#039;imposition \u00e0 la TVA diff\u00e8re selon la situation de l&#039;entreprise, et le choix de l&#039;entrepreneur : franchise en base, r\u00e9gime simplifi\u00e9 d&#039;imposition, r\u00e9gime r\u00e9el normal, etc.\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime r\u00e9el de TVA | Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e9gime d&#039;imposition \u00e0 la TVA diff\u00e8re selon la situation de l&#039;entreprise, et le choix de l&#039;entrepreneur : franchise en base, r\u00e9gime simplifi\u00e9 d&#039;imposition, r\u00e9gime r\u00e9el normal, etc.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2013-01-10T18:34:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-19T07:37:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"265\" \/>\n\t<meta property=\"og:image:height\" content=\"242\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els\",\"datePublished\":\"2013-01-10T18:34:18+00:00\",\"dateModified\":\"2025-07-19T07:37:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\"},\"wordCount\":858,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\",\"url\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\",\"name\":\"Le r\u00e9gime r\u00e9el de TVA | Blog Valoxy - Expertise comptable\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png\",\"datePublished\":\"2013-01-10T18:34:18+00:00\",\"dateModified\":\"2025-07-19T07:37:14+00:00\",\"description\":\"Le r\u00e9gime d'imposition \u00e0 la TVA diff\u00e8re selon la situation de l'entreprise, et le choix de l'entrepreneur : franchise en base, r\u00e9gime simplifi\u00e9 d'imposition, r\u00e9gime r\u00e9el normal, etc.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png\",\"width\":265,\"height\":242,\"caption\":\"hausse tva\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Le r\u00e9gime r\u00e9el de TVA | Blog Valoxy - Expertise comptable","description":"Le r\u00e9gime d'imposition \u00e0 la TVA diff\u00e8re selon la situation de l'entreprise, et le choix de l'entrepreneur : franchise en base, r\u00e9gime simplifi\u00e9 d'imposition, r\u00e9gime r\u00e9el normal, etc.","robots":{"index":"noindex","follow":"follow"},"og_locale":"fr_FR","og_type":"article","og_title":"Le r\u00e9gime r\u00e9el de TVA | Blog Valoxy - Expertise comptable","og_description":"Le r\u00e9gime d'imposition \u00e0 la TVA diff\u00e8re selon la situation de l'entreprise, et le choix de l'entrepreneur : franchise en base, r\u00e9gime simplifi\u00e9 d'imposition, r\u00e9gime r\u00e9el normal, etc.","og_url":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2013-01-10T18:34:18+00:00","article_modified_time":"2025-07-19T07:37:14+00:00","og_image":[{"width":265,"height":242,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png","type":"image\/png"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els","datePublished":"2013-01-10T18:34:18+00:00","dateModified":"2025-07-19T07:37:14+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/"},"wordCount":858,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png","articleSection":["Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/","url":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/","name":"Le r\u00e9gime r\u00e9el de TVA | Blog Valoxy - Expertise comptable","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png","datePublished":"2013-01-10T18:34:18+00:00","dateModified":"2025-07-19T07:37:14+00:00","description":"Le r\u00e9gime d'imposition \u00e0 la TVA diff\u00e8re selon la situation de l'entreprise, et le choix de l'entrepreneur : franchise en base, r\u00e9gime simplifi\u00e9 d'imposition, r\u00e9gime r\u00e9el normal, etc.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/hausse-tva-1.png","width":265,"height":242,"caption":"hausse tva"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/1199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=1199"}],"version-history":[{"count":1,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/1199\/revisions"}],"predecessor-version":[{"id":66902,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/1199\/revisions\/66902"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/2288"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=1199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=1199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=1199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}