{"id":61843,"date":"2022-08-16T08:30:56","date_gmt":"2022-08-16T06:30:56","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=61843"},"modified":"2026-02-24T17:51:07","modified_gmt":"2026-02-24T16:51:07","slug":"lauto-liquidation-de-la-tva-et-sa-comptabilisation","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/lauto-liquidation-de-la-tva-et-sa-comptabilisation\/","title":{"rendered":"L&rsquo;auto-liquidation de la TVA et sa comptabilisation"},"content":{"rendered":"<p>L\u2019auto-liquidation consiste \u00e0 inverser le m\u00e9canisme de collecte de la TVA, en rendant le client, et non plus le fournisseur, responsable de collecter l\u2019imp\u00f4t et de le payer \u00e0 l\u2019\u00c9tat. On parle alors \u201cd\u2019inversion du redevable\u201d.<\/p>\n<p>Comment enregistrer l\u2019auto-liquidation de la TVA en comptabilit\u00e9 ? Quels comptes utiliser ? Dans quels cas ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient sur ces questions.<\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014 <\/span><strong>Rappel<\/strong><\/h2>\n<p><strong><div class=\"encadre-style\">\u00a0<\/strong><a href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\">La TVA<\/a> est habituellement collect\u00e9e par le vendeur, ou le prestataire de services. Il la reverse ensuite au Tr\u00e9sor Public. Dans certaines situations, c\u2019est le client lui-m\u00eame qui reverse la TVA aux imp\u00f4ts : c\u2019est le principe de <a href=\"https:\/\/valoxy.org\/blog\/lautoliquidation-de-la-tva\/\">l\u2019autoliquidation de la TVA<\/a>. En France, l\u2019auto-liquidation s\u2019applique d\u00e8s que l\u2019entreprise :<\/p>\n<ul>\n<li>ach\u00e8te un bien ou un service aupr\u00e8s d\u2019une entreprise situ\u00e9e hors de France,<\/li>\n<li>ach\u00e8te un bien situ\u00e9 en France aupr\u00e8s d\u2019une entreprise situ\u00e9e hors de France,<\/li>\n<li>r\u00e9alise une <a href=\"https:\/\/valoxy.org\/blog\/tva-livraison-a-soi-meme\/\">\u00ab\u00a0livraison \u00e0 soi-m\u00eame\u00a0\u00bb<\/a> pour les immobilisations dont l&rsquo;acquisition n&rsquo;ouvre pas droit \u00e0 une d\u00e9duction int\u00e9grale de la TVA (coefficient de d\u00e9duction inf\u00e9rieur \u00e0 1).<\/li>\n<\/ul>\n<p>L\u2019auto-liquidation de la TVA permet d\u2019\u00e9viter aux entreprises d\u2019un Etat membre de l\u2019UE de devoir s\u2019immatriculer sur le territoire d\u2019un autre Etat membre. (celui dans lequel\u00a0la TVA est due). Elle \u00e9vite aussi qu\u2019un acheteur ne r\u00e9cup\u00e8re, dans son pays, de la TVA que son fournisseur, \u00e9tabli dans un autre pays membre de l\u2019UE, aurait \u201coubli\u00e9\u201d de payer\u2026<\/p>\n<p>Depuis le 1er janvier 2014, l\u2019auto-liquidation de la TVA s\u2019applique aussi en cas de sous-traitance dans le secteur du b\u00e2timent. Voir \u00e0 ce sujet notre article <a href=\"https:\/\/valoxy.org\/blog\/autoliquidation-de-la-tva-qu-est-ce-que-c-est\/\">Autoliquidation de la TVA dans le BTP<\/a>. Lorsqu\u2019une entreprise de BTP\u00a0assujettie \u00e0 la TVA\u00a0sous-traite une partie des travaux \u00e0 une ou plusieurs entreprises sous-traitante, c\u2019est \u00e0 l\u2019entreprise principale (le \u201cdonneur d\u2019ordre\u201d), de d\u00e9clarer la TVA correspondant \u00e0 l\u2019ensemble du chantier. Les sous-traitants ne facturent donc pas de TVA \u00e0 leur donneur d\u2019ordre, et c\u2019est ce dernier qui auto-liquidera la TVA. Ce syst\u00e8me permet de mieux\u00a0contr\u00f4ler la collecte de la TVA.<\/div><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014<\/span> <strong>Comment r\u00e9diger une facture de sous-traitance avec la TVA auto-liquid\u00e9<\/strong><strong>e ?<\/strong><\/h2>\n<p>Dans le cadre de travaux immobiliers, le sous-traitant adresse \u00e0 l\u2019entreprise principale (le donneur d\u2019ordre) une facture <strong>sans TVA. <\/strong>L\u2019adresse de facturation est celle du donneur d\u2019ordre. Il ne faut pas faire appara\u00eetre sur la facture les coordonn\u00e9es du client final. Il faut aussi mentionner <a href=\"https:\/\/valoxy.org\/blog\/numero-tva-intracommunautaire\/\">le num\u00e9ro de TVA intracommunautaire<\/a> du donneur d\u2019ordre (le preneur) et du prestataire (le sous-traitant).<\/p>\n<p>Au bas de la facture, le sous-traitant mentionnera \u00ab Auto-liquidation de TVA en application de l\u2019article 283, 2 nonies du CGI \u00a0\u00bb.<\/p>\n<p>Dans le cas o\u00f9 le sous-traitant est une entreprise en <a href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-la-franchise-en-base-de-tva\/\">franchise en base de TVA<\/a>, c\u2019est \u00e0 dire que son chiffre d\u2019affaires n\u2019exce\u0300de pas les limites de la franchise en base et qu\u2019il n\u2019a pas opte\u0301 pour un re\u0301gime re\u0301el d\u2019imposition, <strong>l<\/strong><strong>\u2019<\/strong><strong>entreprise principale ne collectera pas la TVA.<\/strong><\/p>\n<p>Le sous-traitant mentionne simplement sur sa facture \u00ab TVA non applicable, article 293 B du CGI \u00bb. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/mentions-obligatoires-sur-les-factures\/\">Les mentions obligatoires sur les factures<\/a>).<\/p>\n<p><em>\u00a0<\/em><\/p>\n<h2><span style=\"color: #c1d72e;\">\u2014 <\/span><strong>Comment enregistrer les \u00e9critures d&rsquo;auto-liquidation de la TVA\u00a0 ?<\/strong><\/h2>\n<h4><strong><span style=\"color: #c1d72e;\">\u203a <\/span>Achat intracommunautaire<\/strong><\/h4>\n<p>Dans le cas d\u2019un achat dans un autre pays de l\u2019UE, il s\u2019agira d\u2019une auto-liquidation de TVA intracommunautaire. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-echanges-de-biens-intracommunautaires\/\">La TVA sur les \u00e9changes de biens intracommunautaires<\/a>)<\/p>\n<p>La facture \u00e9tant libell\u00e9e en HT, sans TVA, il faudra donc calculer la TVA :<\/p>\n<p>TVA = (Montant HT de la facture) X (taux de TVA qui s\u2019applique &#8211; en France &#8211; au produit ou au service achet\u00e9).<\/p>\n<p>L\u2019entreprise comptabilisera en achats le montant HT de la facture, et sa contrepartie dans le compte fournisseur. Elle inscrira en TVA d\u00e9ductible le montant de TVA calcul\u00e9, et en TVA intracommunautaire due sa contrepartie. Ainsi le compte 445 200 neutralisera le compte 445 662.<br \/>\nIl s\u2019agit donc d\u2019un simple jeu d\u2019\u00e9critures comptables &#8211; et d\u00e9claratives &#8211; pour l\u2019acheteur, qui \u201cpaie\u201d et \u201cr\u00e9cup\u00e8re\u201d \u00a0la TVA intracommunautaire en m\u00eame temps, sans incidence sur le montant de la TVA \u00e0 payer, ni sur la tr\u00e9sorerie de l\u2019entreprise :<\/p>\n<table width=\"603\">\n<tbody>\n<tr>\n<td width=\"91\">Compte<\/td>\n<td width=\"301\">Libell\u00e9<\/td>\n<td width=\"98\">D\u00e9bit<\/td>\n<td width=\"112\">Cr\u00e9dit<\/td>\n<\/tr>\n<tr>\n<td width=\"91\">607\u202f000<\/td>\n<td width=\"301\">Achats de marchandises<\/td>\n<td width=\"98\">Xxx,xx<\/td>\n<td width=\"112\"><\/td>\n<\/tr>\n<tr>\n<td width=\"91\">445\u202f662<\/td>\n<td width=\"301\">TVA d\u00e9ductible intracommunautaire<\/td>\n<td width=\"98\">Yyy,yy<\/td>\n<td width=\"112\"><\/td>\n<\/tr>\n<tr>\n<td width=\"91\">401\u202f000<\/td>\n<td width=\"301\">Fournisseur Gamma<\/td>\n<td width=\"98\"><\/td>\n<td width=\"112\">Xxx,xx<\/td>\n<\/tr>\n<tr>\n<td width=\"91\">445\u202f200<\/td>\n<td width=\"301\">TVA due intracommunautaire<\/td>\n<td width=\"98\"><\/td>\n<td width=\"112\">Yyy,yy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><strong><br \/>\n<span style=\"color: #c1d72e;\">\u203a <\/span>Achat de sous-traitance b\u00e2timent<\/strong><\/h4>\n<p>Dans le cas d\u2019un <a href=\"https:\/\/valoxy.org\/blog\/contrat-de-sous-traitance\/\">contrat de sous-traitance<\/a> dans le b\u00e2timent, le principe reste le m\u00eame. Seule la num\u00e9rotation des comptes change, et le solde du compte 445 690 (TVA d\u00e9ductible auto-liquidation sous-traitant) neutralisera le solde du compte 445 790 (TVA due auto-liquidation).<\/p>\n<table width=\"603\">\n<tbody>\n<tr>\n<td width=\"79\">Compte<\/td>\n<td width=\"361\">Libell\u00e9<\/td>\n<td width=\"78\">D\u00e9bit<\/td>\n<td width=\"86\">Cr\u00e9dit<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">611\u202f000<\/td>\n<td width=\"361\">Achat de sous-traitance<\/td>\n<td width=\"78\">Xxx,xx<\/td>\n<td width=\"86\"><\/td>\n<\/tr>\n<tr>\n<td width=\"79\">445\u202f690<\/td>\n<td width=\"361\">TVA d\u00e9ductible auto-liquidation sous-traitant<\/td>\n<td width=\"78\">Yyy,yy<\/td>\n<td width=\"86\"><\/td>\n<\/tr>\n<tr>\n<td width=\"79\">401\u202f100<\/td>\n<td width=\"361\">Sous-traitant Lambda<\/td>\n<td width=\"78\"><\/td>\n<td width=\"86\">Xxx,xx<\/td>\n<\/tr>\n<tr>\n<td width=\"79\">445\u202f790<\/td>\n<td width=\"361\">TVA due auto-liquidation<\/td>\n<td width=\"78\"><\/td>\n<td width=\"86\">Yyy,yy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>L\u2019auto-liquidation a \u00e9t\u00e9 mise en place dans le secteur du b\u00e2timent pour\u00a0 :<\/em><\/p>\n<ul>\n<li><em>simplifier les d\u00e9clarations de TVA de nombreuses petites entreprises. L<\/em><em>\u2019<\/em><em>Etat consid<\/em><em>\u00e8<\/em><em>re en effet<\/em><em> que<\/em><em> la comptabilit\u00e9 des donneurs d<\/em><em>\u2019<\/em><em>ordres est mieux organis\u00e9e, car ce sont souvent des entreprises de taille plus importante. La loi leur impose donc d\u2019\u00eatre responsables du versement de la TVA, dans tous les cas o<\/em><em>\u00f9 <\/em><em>elles peuvent la r\u00e9<\/em><em>cup<\/em><em>\u00e9rer.<\/em><\/li>\n<li><em>pour \u00e9viter la fraude constat\u00e9e dans ce secteur,<\/em><\/li>\n<li><em>pour \u00e9viter des pertes de recettes pour l\u2019\u00c9tat. En effet, dans le cas o\u00f9 le sous-traitant ne tiendrait pas rigoureusement ses comptes, la TVA qu\u2019il aurait d\u00fb collecter pour le compte de l\u2019\u00c9tat pourrait \u00eatre perdue.<\/em><\/li>\n<\/ul>\n<h4><strong><span style=\"color: #c1d72e;\">\u203a <\/span>Livraison \u00e0 soi-m\u00eame<\/strong><\/h4>\n<p>Dans le cas d\u2019une livraison \u00e0 soi-m\u00eame (un outillage, par exemple), aucune auto-liquidation de la TVA ne doit \u00eatre r\u00e9alis\u00e9e. L\u2019entreprise inscrira l\u2019outillage en immobilisations (classe 2) et constatera une production immobilis\u00e9e (compte 72).<\/p>\n<p>Par contre, si l\u2019immobilisation n\u2019ouvre pas droit \u00e0 une d\u00e9duction int\u00e9grale de la TVA, alors l\u2019entreprise devra auto-liquider la TVA de la \u201clivraison \u00e0 soi-m\u00eame\u201d.<\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez \u00e9galement nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/actualites-de-mars-2026\/\">Actualit\u00e9s de Mars 2026\u00a0<\/a><\/li>\n<li><a style=\"font-size: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/les-principes-comptables-expliques\/\">Les principes comptables expliqu\u00e9s<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-dematerialisation-des-factures\/\">La d\u00e9mat\u00e9rialisation des factures<\/a><\/li>\n<li><a style=\"font-size: revert; font-weight: revert; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\" href=\"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/\">La franchise en base de TVA<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/echanges-intracommunautaires-le-regime-de-la-vente-a-distance\/\">TVA : le r\u00e9gime fiscal de la vente \u00e0 distance intracommunautaire<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019auto-liquidation consiste \u00e0 inverser le m\u00e9canisme de collecte de la TVA, en rendant le client, et non plus le fournisseur, responsable de collecter l\u2019imp\u00f4t et de le payer \u00e0 l\u2019\u00c9tat. On parle alors \u201cd\u2019inversion du redevable\u201d. Comment enregistrer l\u2019auto-liquidation de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":59567,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-61843","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L&#039;auto-liquidation de la TVA et sa comptabilisation | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Comment enregistrer l\u2019auto-liquidation de la TVA en comptabilit\u00e9 ? Quels comptes utiliser ? 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