{"id":71286,"date":"2025-03-27T12:10:37","date_gmt":"2025-03-27T11:10:37","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=71286"},"modified":"2025-11-21T15:30:22","modified_gmt":"2025-11-21T14:30:22","slug":"regime-de-franchise-en-base","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/","title":{"rendered":"La franchise en base de TVA"},"content":{"rendered":"<p><\/p>\n<p>Le r\u00e9gime de la franchise en base de TVA a \u00e9volu\u00e9 au fil des ans. Des modifications de seuils ont eu lieu. Les modalit\u00e9s aff\u00e9rentes aux d\u00e9passements ont chang\u00e9. Enfin, une mise en conformit\u00e9 avec le droit europ\u00e9en y a \u00e9t\u00e9 inscrite. Une r\u00e9actualisation des conditions de ce r\u00e9gime \u00e9tait donc n\u00e9cessaire.<\/p>\n<p><\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France revient dans cet article sur le r\u00e9gime de la franchise en base de TVA, tel qu\u2019il s\u2019applique au 1er janvier 2025.<\/p>\n<p><\/p>\n<p><div class=\"encadre-style\"> La \u00ab&nbsp;franchise en base&nbsp;\u00bb s\u2019assimile \u00e0 une exon\u00e9ration de TVA sur l\u2019ensemble des op\u00e9rations que les entreprises r\u00e9alisent. (livraisons de biens ou prestations de services). Les b\u00e9n\u00e9ficiaires de ce r\u00e9gime sont dispens\u00e9s de d\u00e9clarer et de payer la TVA. Aucun montant de TVA ne doit appara\u00eetre sur leurs factures. Ils indiquent seulement la mention \u00ab TVA non applicable, article 293 B du CGI \u00bb. En contrepartie, les entreprises ne peuvent pas&nbsp;:<\/p>\n<ul>\n<li>d\u00e9duire la TVA&nbsp;qu\u2019elles ont acquitt\u00e9e pour les achats n\u00e9cessaires \u00e0 leur activit\u00e9,<\/li>\n<li>faire appara\u00eetre de la TVA sur leurs factures. <\/div><br \/>\n\n<p>Toutes les entreprises peuvent b\u00e9n\u00e9ficier du r\u00e9gime de la franchise en base. Et ce, quels que soient leur r\u00e9gime d\u2019imposition (IR ou IS) et leur forme juridique. \u00c0 condition \u00e9galement de respecter des seuils maximum de chiffre d\u2019affaires, en fonction de leur activit\u00e9. Seules les exploitations agricoles ne peuvent pas b\u00e9n\u00e9ficier de ce r\u00e9gime.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><strong>Quels sont ces seuils ?<\/strong><\/h2>\n<p><\/p>\n<ul class=\"wp-block-list\"><p><\/p>\n<li>Activit\u00e9s commerciales <strong>et prestations d\u2019h\u00e9bergement qui r\u00e9pondent aux conditions de la para-h\u00f4tellerie<\/strong>. 85 000 \u20ac l\u2019ann\u00e9e civile N-1 (93 500 \u20ac l\u2019ann\u00e9e N en cours),<\/li>\n<p><\/p>\n<li>Prestations de services et activit\u00e9s lib\u00e9rales. 37 500 \u20ac l\u2019ann\u00e9e civile N-1 (41 250 \u20ac l\u2019ann\u00e9e N en cours),<\/li>\n<p><\/p>\n<li>Avocats, auteurs d&rsquo;une \u0153uvre de l\u2019esprit, ou artistes-interpr\u00e8tes et leurs ayants-droits. (s\u2019il s\u2019agit de livraisons d&rsquo;\u0153uvres et de cession de droits d\u2019auteur). 50 000 \u20ac l\u2019ann\u00e9e civile N-1 (55 000 \u20ac l\u2019ann\u00e9e N en cours).&nbsp;<\/li>\n<p><\/p>\n<li>Auteurs d&rsquo;une \u0153uvre de l\u2019esprit, artistes-interpr\u00e8tes et leurs ayants-droits. (s\u2019il s\u2019agit d\u2019autres activit\u00e9s que des livraisons d&rsquo;\u0153uvres ou des cessions de droits d\u2019auteurs). 35 000 \u20ac l\u2019ann\u00e9e civile N-1 (38 500 \u20ac l\u2019ann\u00e9e N en cours).<\/li>\n<p><\/p><\/ul>\n<p><\/p>\n<h4 class=\"wp-block-heading\">Sp\u00e9cificit\u00e9s<\/h4>\n<p><\/p>\n<p><em>Attention, des franchises particuli\u00e8res peuvent s\u2019appliquer aux op\u00e9rations r\u00e9alis\u00e9es<\/em><\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><p><\/p>\n<li><em> par les avocats au Conseil d\u2019\u00c9tat et \u00e0 la Cour de cassation,<\/em><\/li>\n<p><\/p>\n<li><em>par les auteurs d\u2019\u0153uvres de l\u2019esprit.<\/em><\/li>\n<p><\/p><\/ul>\n<p><\/p>\n<p>Lorsqu\u2019elle vient de d\u00e9marrer son activit\u00e9, l\u2019entreprise calculera le chiffre d&rsquo;affaires de l&rsquo;ann\u00e9e de sa cr\u00e9ation au prorata de son temps d\u2019exploitation cette m\u00eame ann\u00e9e pour d\u00e9terminer le b\u00e9n\u00e9fice ou non de la franchise en base de TVA l&rsquo;ann\u00e9e suivante.<\/p>\n<p><\/p>\n<p><em>\u00c0 compter du 1er Janvier 2025, la revalorisation des seuils n\u2019intervient plus tous les trois ans. Ces seuils s\u2019appr\u00e9cient dor\u00e9navant par rapport \u00e0 l&rsquo;ann\u00e9e civile pr\u00e9c\u00e9dente. Le CA r\u00e9alis\u00e9 pendant l&rsquo;ann\u00e9e civile N-1 d\u00e9termine ainsi l\u2019\u00e9ligibilit\u00e9 de l&rsquo;entreprise \u00e0 la franchise en base de TVA de l\u2019ann\u00e9e en cours (N).&nbsp;<\/em><\/p>\n<p><div class=\"encadre-style\"> Les gouvernements successifs (Barnier, Bayrou et Lecornu) avaient souhait\u00e9 baisser ces montants \u00e0 <b>un seuil unique de 25 000 \u20ac.<\/b> Introduite dans le PLF 2025, modifi\u00e9s par <a href=\"https:\/\/valoxy.org\/blog\/la-loi-de-finances-2025-et-les-entreprises\/\">la loi de finances 2025<\/a>, suspendue au 1er mars 2025, objet de concertations impossibles au cours de l\u2019ann\u00e9e, r\u00e9introduite dans le PLF 2026\u2026&nbsp; FIN DE PARTIE ! Le S\u00e9nat a d\u00e9finitivement valid\u00e9 la proposition de loi (n\u00b02025-1044 du 3 novembre 2025) du d\u00e9put\u00e9 Paul Midy pour r\u00e9tablir les anciens seuils d\u2019exon\u00e9ration, avec application r\u00e9troactive au 1<sup>er<\/sup>&nbsp;janvier 2025.&nbsp;La loi&nbsp; \u00ab prolonge \u00bb donc le cadre fiscal des micro-entrepreneurs.&nbsp; Les auto-entrepreneurs se r\u00e9jouiront, les artisans ne manqueront pas de monter \u00e0 nouveau au cr\u00e9neau, pointant une concurrence d\u00e9loyale\u2026.<\/div>\n<\/li>\n<li>\n<h2><strong>Franchissement des seuils<\/strong><\/h2>\n<p>\n<\/p>\n<p>\u00c0 compter du 1er janvier 2025, le d\u00e9passement du seuil de droit commun (85 000 \u20ac ou 37 500 \u20ac), d\u00e8s lors qu\u2019il ne d\u00e9passe pas le seuil de tol\u00e9rance (ou seuil major\u00e9, de 93 500 \u20ac et 41 250 \u20ac) n\u2019entra\u00eene l\u2019assujettissement \u00e0 la TVA qu\u2019au 1er janvier de l\u2019ann\u00e9e N+1. En revanche, le d\u00e9passement en cours d\u2019ann\u00e9e du seuil major\u00e9 (93 500 \u20ac ou 41 250 \u20ac), entra\u00eene l\u2019assujettissement \u00e0 la TVA le jour m\u00eame du d\u00e9passement.<\/p>\n<p><\/p>\n<p>De la m\u00eame fa\u00e7on, le franchissement des seuils <strong>\u00e0 la baisse <\/strong>(retour au r\u00e9gime de franchise en base de TVA) s\u2019applique de plein droit \u00e0 compter du 1er janvier de l\u2019ann\u00e9e suivante, soit en N+1.<\/p>\n<p><\/p>\n<p><strong>Attention<\/strong> ! L\u2019application du r\u00e9gime de la franchise suite \u00e0 un abaissement du CA peut entra\u00eener des r\u00e9gularisations de TVA d\u00e9duite. (notamment au titre des d\u00e9ductions sur les immobilisations). Dans ce cas cependant, l\u2019entreprise a toujours la facult\u00e9 d\u2019opter pour le paiement de la TVA.&nbsp;<\/p>\n<p><\/p>\n<p><strong>Particularit\u00e9s en 2025. <\/strong>L\u2019abaissement des seuils des <strong>ventes<\/strong> d\u00e8s le 1er janvier 2025 oblige \u00e0 v\u00e9rifier l\u2019\u00e9ligibilit\u00e9 de l\u2019entreprise \u00e0 la franchise. Et \u00e0 anticiper les cons\u00e9quences d\u2019une variation de CA. Qui conduirait \u00e0 <strong>un assujettissement \u00e0 la TVA d\u00e8s le 1er janvier 2025. <\/strong>(facturation avec TVA, r\u00e9gularisations, etc.).<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><strong>L\u2019option<\/strong><\/h2>\n<p><\/p>\n<p>Les entreprises relevant du r\u00e9gime de la franchise en base de TVA <strong>de plein droit<\/strong> peuvent&nbsp; n\u00e9anmoins opter,<strong> \u00e0 tout moment,<\/strong> pour le r\u00e9gime r\u00e9el, et le paiement de la TVA. Cette option s\u2019applique pour une p\u00e9riode minimale de deux ans, <strong>sans possibilit\u00e9 d\u2019y renoncer. Elle prend effet le 1er jour du mois en cours au moment de la d\u00e9claration. <\/strong>Il suffit d\u2019adresser un courrier mentionnant ce choix aupr\u00e8s du service des imp\u00f4ts. Dans ce cas, deux r\u00e9gimes sont possibles :<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><p><\/p>\n<li><a href=\"https:\/\/valoxy.org\/blog\/calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1\/\">Le r\u00e9gime du r\u00e9el simplifi\u00e9<\/a><\/li>\n<p><\/p>\n<li><a href=\"https:\/\/valoxy.org\/blog\/tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1\/\">Le r\u00e9gime du r\u00e9el normal<\/a><\/li>\n<p><\/p><\/ul>\n<p><\/p>\n<p><em>L\u2019option peut permettre de r\u00e9cup\u00e9rer la TVA d\u2019amont sur les acquisitions de biens et services. Attention, l\u2019option fait automatiquement perdre le b\u00e9n\u00e9fice du <\/em><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\"><em>r\u00e9gime micro-BIC<\/em><\/a><em> ou sp\u00e9cial-BNC<\/em>.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\"><strong>Le r\u00e9gime de franchise en base communautaire<\/strong><\/h2>\n<p><\/p>\n<p>\u00c0 compter du 1er janvier 2025, toute entreprise assujettie \u00e9tablie dans un \u00c9tat membre de l\u2019UE pourra b\u00e9n\u00e9ficier de la franchise en base<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><p><\/p>\n<li>en France, dans son propre pays, et dans les autres \u00c9tats membres,<\/li>\n<p><\/p><\/ul>\n<p><\/p>\n<p>\u00e0 condition de ne pas d\u00e9passer les plafonds de CA nationaux et europ\u00e9ens. En France, la franchise en base de TVA s\u2019appliquera donc \u00e0 condition que :<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><p><\/p>\n<li>le CA de l\u2019entreprise sur l\u2019ensemble de l\u2019UE ne d\u00e9passe pas 100 000 \u20ac. (en ann\u00e9e N-1 et l\u2019ann\u00e9e en cours),<\/li>\n<p><\/p>\n<li>les conditions de la franchise en base de TVA propres \u00e0 la France soient respect\u00e9es.&nbsp;<\/li>\n<p><\/p><\/ul>\n<p><\/p>\n<p>L\u2019entreprise assujettie devra informer l\u2019administration fiscale de son pays de sa volont\u00e9 d\u2019utiliser la franchise en base communautaire. Elle devra disposer aussi d\u2019un num\u00e9ro individuel d\u2019identification sp\u00e9cifique. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/numero-tva-intracommunautaire\/\">Le num\u00e9ro de TVA intracommunautaire<\/a>). Le r\u00e9gime cessera de s\u2019appliquer d\u00e8s que le CA r\u00e9alis\u00e9 au niveau communautaire exc\u00e8de 100 000 \u20ac. (ou que l\u2019entreprise choisisse de renoncer \u00e0 la franchise en base).&nbsp;<\/p>\n<p><\/p>\n<p>De la m\u00eame mani\u00e8re, une entreprise \u00e9tablie en France pourra b\u00e9n\u00e9ficier de la franchise en base de TVA pour les op\u00e9rations qu\u2019elle r\u00e9alise dans un autre \u00c9tat membre de l\u2019UE.<\/p>\n<p><\/p>\n<p>Cet article vous a int\u00e9ress\u00e9 ? Dites-le nous dans les commentaires ci-apr\u00e8s ! Retrouvez aussi nos autres articles sur le blog de Valoxy :<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\"><p><\/p>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\">La TVA, qu\u2019est-ce que c\u2019est ?<\/a><\/li>\n<p><\/p>\n<li><a href=\"https:\/\/valoxy.org\/blog\/actualites-de-septembre-2025\/\">Actualit\u00e9s de Septembre 2025<\/a><\/li>\n<p><\/p>\n<li><a href=\"https:\/\/valoxy.org\/blog\/lauto-liquidation-de-la-tva-et-sa-comptabilisation\/\">L\u2019auto-liquidation de la TVA et sa comptabilisation<\/a><\/li>\n<p><\/p>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-tva-sur-les-prestations-de-services-a-linternational\/\">La TVA sur les prestations de services \u00e0 l\u2019international<\/a><\/li>\n<p><\/p><\/ul>\n<p><\/p>\n<p><\/p><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime de la franchise en base de TVA a \u00e9volu\u00e9 au fil des ans. Des modifications de seuils ont eu lieu. Les modalit\u00e9s aff\u00e9rentes aux d\u00e9passements ont chang\u00e9. Enfin, une mise en conformit\u00e9 avec le droit europ\u00e9en y a&#8230;<\/p>\n","protected":false},"author":1,"featured_media":71312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-71286","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 franchise en base de TVA | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La \u00ab\u00a0franchise en base\u00a0\u00bb s\u2019assimile \u00e0 une exon\u00e9ration de TVA sur l\u2019ensemble des op\u00e9rations r\u00e9alis\u00e9es par l&#039;entreprise.\" \/>\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\/regime-de-franchise-en-base\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La franchise en base de TVA | Blog Valoxy - 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