{"id":14204,"date":"2016-07-27T00:30:18","date_gmt":"2016-07-26T22:30:18","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14204"},"modified":"2025-07-18T13:24:28","modified_gmt":"2025-07-18T11:24:28","slug":"tva-services-a-la-personne","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/tva-services-a-la-personne\/","title":{"rendered":"La TVA sur les prestations de services \u00e0 la personne"},"content":{"rendered":"<p style=\"text-align: justify;\">Les services \u00e0 la personne consistent en des prestations destin\u00e9es aux particuliers. Elles peuvent \u00eatre d\u00e9livr\u00e9es par un <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">Entrepreneur Individuel (EI)<\/a>, ou un organisme de services \u00e0 la personne. Ce qui est factur\u00e9 au client est soumis au taux normal de TVA sur les services \u00e0 la personne de 20%. N\u00e9anmoins, ces prestations peuvent b\u00e9n\u00e9ficier d\u2019un taux de TVA r\u00e9duit \u00e0 5,5% ou 10%, sous certaines conditions.<\/p>\n<p style=\"text-align: justify;\">Ce taux d\u00e9pend de la nature de la prestation. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique dans cet article la TVA sur les services \u00e0 la personne.<\/p>\n<h2 style=\"text-align: justify;\">Comment \u00e7a marche\u00a0?<\/h2>\n<h3 style=\"text-align: justify;\">Le taux de TVA \u00e0 5,5%<\/h3>\n<p style=\"text-align: justify;\">Les activit\u00e9s pouvant b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit de TVA \u00e0 5,5% sont les suivantes :<\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\" wp-image-11748 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1-300x212.jpg\" alt=\"TVA sur les prestations de services \u00e0 la personne\" width=\"226\" height=\"160\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1-300x212.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste3-check-gimp-70-1.jpg 508w\" sizes=\"(max-width: 226px) 100vw, 226px\" \/>L\u2019assistance aux handicap\u00e9s, personnes \u00e2g\u00e9es, personnes d\u00e9pendantes ou qui ont besoin d\u2019une aide \u00e0 domicile (sauf les soins m\u00e9dicaux),<\/li>\n<li>les prestations de\u00a0garde-malade (sauf les soins),<\/li>\n<li>les\u00a0prestations de conduite du v\u00e9hicule personnel (trajet domicile-travail, vacances\u2026), de l\u2019aide au transport ayant des difficult\u00e9s de mobilit\u00e9, pour les personnes d\u00e9pendantes,<\/li>\n<li>l\u2019accompagnement dans les d\u00e9placements en dehors du domicile, pour les personnes \u00e2g\u00e9es d\u00e9pendantes ou handicap\u00e9es,<\/li>\n<li>Certaines prestations d\u00e9livr\u00e9es \u00e0 des personnes d\u00e9pendantes.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Remarque\u00a0: il faut un agr\u00e9ment pr\u00e9fectoral pour r\u00e9aliser ces activit\u00e9s, et donc b\u00e9n\u00e9ficier de ce taux r\u00e9duit.<\/div><\/p>\n<h3 style=\"text-align: justify;\">Le taux de TVA \u00e0 10%<\/h3>\n<p style=\"text-align: justify;\">Les activit\u00e9s pouvant b\u00e9n\u00e9ficier d\u2019un taux r\u00e9duit de TVA de 10% sont les suivantes :<\/p>\n<ul style=\"text-align: justify;\">\n<li>la pr\u00e9paration\u00a0des repas \u00e0 domicile,<\/li>\n<li>la livraison de repas, du linge et des courses \u00e0 domicile,<\/li>\n<li>la garde d\u2019enfants et\u00a0le soutien scolaire \u00e0 domicile,<\/li>\n<li>les soins esth\u00e9tiques \u00e0 domicile pour les personnes d\u00e9pendantes,<\/li>\n<li>l\u2019entretien de la maison, le bricolage et les travaux m\u00e9nagers,<\/li>\n<li>l\u2019assistance administrative \u00e0 domicile,<\/li>\n<li>l\u2019accompagnement des enfants hors du domicile,<\/li>\n<li>les soins et promenades d\u2019animaux de compagnie des personnes d\u00e9pendantes (hors soins v\u00e9t\u00e9rinaires et toilettage).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Remarque : il faut se d\u00e9clarer aupr\u00e8s de l\u2019autorit\u00e9 pr\u00e9fectorale pour r\u00e9aliser ces activit\u00e9s, et donc b\u00e9n\u00e9ficier de ce taux r\u00e9duit. En l&rsquo;absence de d\u00e9claration, le taux normal de 20% s\u2019applique.<\/div><\/p>\n<h2 style=\"text-align: justify;\"><strong>Quelles sont les conditions pour b\u00e9n\u00e9ficier de ce taux\u00a0?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Il faut un agr\u00e9ment pr\u00e9fectoral pour b\u00e9n\u00e9ficier du taux r\u00e9duit de 5,5%. La d\u00e9claration aupr\u00e8s de l\u2019autorit\u00e9 pr\u00e9fectorale fait b\u00e9n\u00e9ficier du taux de 10%.<\/p>\n<p style=\"text-align: justify;\">En plus de cela, pour b\u00e9n\u00e9ficier de ces taux, les prestations doivent \u00eatre d\u00e9livr\u00e9es en France, et non \u00e0 l\u2019\u00e9tranger.<\/p>\n<p style=\"text-align: justify;\">On exclut des taux r\u00e9duits les prestations de services d\u00e9livr\u00e9es par des organismes qui agissent uniquement en tant que simples mandataires.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les taux de TVA, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul>\n<li class=\"p1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\" target=\"_self\" rel=\"noopener\">La TVA, qu\u2019est-ce que c\u2019est ?<\/a><\/li>\n<li><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\"><span class=\"s3\">Les r\u00e9gimes de TVA<\/span><\/a><\/span><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/\">La franchise en base de TVA<\/a><\/li>\n<li><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/autoliquidation-de-la-tva-qu-est-ce-que-c-est\/\"><span class=\"s3\">Sous-traitance dans le BTP : comment s\u2019applique le nouveau r\u00e9gime d\u2019autoliquidation de la TVA<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les services \u00e0 la personne consistent en des prestations destin\u00e9es aux particuliers. Elles peuvent \u00eatre d\u00e9livr\u00e9es par un Entrepreneur Individuel (EI), ou un organisme de services \u00e0 la personne. Ce qui est factur\u00e9 au client est soumis au taux normal&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-14204","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>La TVA sur les prestations de services \u00e0 la personne | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"L&#039;entreprise peut b\u00e9n\u00e9ficier d&#039;un taux de TVA r\u00e9duit lorsqu&#039;elle r\u00e9alise des prestations de services \u00e0 la personne.\" \/>\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\/tva-services-a-la-personne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La TVA sur les prestations de services \u00e0 la personne | Blog Valoxy - 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