{"id":8236,"date":"2014-08-27T18:45:24","date_gmt":"2014-08-27T16:45:24","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8236"},"modified":"2024-09-26T17:03:01","modified_gmt":"2024-09-26T15:03:01","slug":"tva-les-regimes-27082014avallau1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/","title":{"rendered":"Les r\u00e9gimes de TVA"},"content":{"rendered":"<p>En dehors de quelques exceptions, les entreprises fran\u00e7aises sont toutes soumises \u00e0 la TVA. Elles peuvent cependant relever de r\u00e9gimes de TVA diff\u00e9rents selon la nature et le volume de leur activit\u00e9 : franchise en base, remboursement forfaitaire, r\u00e9el normal ou simplifi\u00e9.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, fait un tour d&rsquo;horizon du fonctionnement des diff\u00e9rents r\u00e9gimes de TVA.<\/p>\n<figure id=\"attachment_6365\" aria-describedby=\"caption-attachment-6365\" style=\"width: 149px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6365 \" title=\"Les r\u00e9gimes de TVA\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/taux-de-marge-259x300.jpg\" alt=\"Les r\u00e9gimes de TVA\" width=\"149\" height=\"172\" \/><figcaption id=\"caption-attachment-6365\" class=\"wp-caption-text\">Les r\u00e9gimes de TVA<\/figcaption><\/figure>\n<h2>Le champ d\u2019application de la TVA<\/h2>\n<p><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\" target=\"_self\" rel=\"noopener\">La TVA<\/a> <span class=\"exergue\">est, par principe applicable \u00e0 toutes les ventes de bien et\/ou de services r\u00e9alis\u00e9es sur le territoire fran\u00e7ais par une personne morale ou physique qui exerce une activit\u00e9 r\u00e9guli\u00e8re et ind\u00e9pendante.<\/span> Cependant, le champ d\u2019application de la TVA exclut certaines op\u00e9rations comme\u00a0:<\/p>\n<ul>\n<li><img decoding=\"async\" class=\"alignright wp-image-6390 \" title=\"Les r\u00e9gimes de TVA\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/businessman-279x300.jpg\" alt=\"Les r\u00e9gimes de TVA\" width=\"149\" height=\"160\" \/>La p\u00eache maritime,<\/li>\n<li>Les \u0153uvres sans but lucratif ayant un but social ou philanthropique,<\/li>\n<li>Les activit\u00e9s m\u00e9dicale et param\u00e9dicale,<\/li>\n<li>L\u2019enseignement,<\/li>\n<li>Les locations d\u2019immeuble nu (lorsqu\u2019il n\u2019y a pas d\u2019option pour l\u2019assujettissement) ou meubl\u00e9.<\/li>\n<\/ul>\n<h2>La franchise en base (ou l\u2019exon\u00e9ration de TVA)<\/h2>\n<p><a title=\"R\u00e9gime de TVA : la franchise en base de TVA\" href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-la-franchise-en-base-de-tva\/\" target=\"_blank\" rel=\"noopener noreferrer\">Le r\u00e9gime de la franchise de base de TVA<\/a> concerne les entreprises qui font partie du champ d\u2019application de la TVA mais q<span class=\"exergue\">ui b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration en raison de leur faible volume d\u2019activit\u00e9<\/span>.<\/p>\n<div class=\"encadre-style\"><strong>Remarques :<\/strong><\/p>\n<p>Les entreprises qui ne sont pas soumises \u00e0 la TVA (franchise en base ou hors champ d\u2019application) ne facturent pas de TVA \u00e0 leurs clients. En contrepartie, elles ne peuvent pas non plus r\u00e9cup\u00e9rer la TVA qu\u2019elles ont pay\u00e9e lors de leurs diff\u00e9rents achats. Il n\u2019y a donc ni d\u00e9claration, ni r\u00e8glement ni de comptabilisation de la TVA.<\/p>\n<p>La TVA sur les prestations de services est exigible par l&rsquo;administration fiscale lors de l&rsquo;encaissement (paiement de la facture par le client). La TVA sur la livraison de biens (produits et marchandises) est quant \u00e0 elle exigible \u00e0 la livraison, soit le plus souvent \u00e0 la date de la facture.<\/div>\n<h2>Le r\u00e9gime de TVA r\u00e9el normal<\/h2>\n<p>Les entreprises qui d\u00e9pendent du r\u00e9gime r\u00e9el normal doivent d\u00e9clarer mensuellement le montant de TVA \u00e0 payer. Ce montant se calcule de la mani\u00e8re suivante\u00a0:<\/p>\n<p style=\"text-align: center;\"><strong>TVA \u00e0 payer\u00a0 =\u00a0 TVA collect\u00e9e \u00a0&#8211; \u00a0TVA d\u00e9ductible<\/strong><\/p>\n<p><strong>Remarque\u00a0:<\/strong> les entreprises dont le montant annuel de TVA de l\u2019ann\u00e9e pr\u00e9c\u00e9dente \u00e9tait inf\u00e9rieur \u00e0 4 000 \u20ac peuvent demander \u00e0 faire une d\u00e9claration trimestrielle. (Voir notre article <span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\"><span class=\"s2\">R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els<\/span><\/a>)<\/span><\/p>\n<h2>Le r\u00e9gime de TVA r\u00e9el simplifi\u00e9<\/h2>\n<h3>Les entreprises concern\u00e9es par le r\u00e9gime de TVA r\u00e9el simplifi\u00e9<\/h3>\n<p><span class=\"exergue\"><img decoding=\"async\" class=\"alignright wp-image-5218 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/tresorerie-300x288.png\" alt=\"la TVA\" width=\"192\" height=\"184\" \/>Certaines entreprises peuvent choisir d\u2019opter pour le r\u00e9gime de TVA r\u00e9el simplifi\u00e9<\/span> lorsque leur chiffre d\u2019affaires est inf\u00e9rieur \u00e0\u00a0:<\/p>\n<ul>\n<li>238 000 \u20ac pour les activit\u00e9s de prestation de services,<\/li>\n<li>789 000 \u20ac pour les activit\u00e9s de vente de biens.<\/li>\n<\/ul>\n<p>Ce r\u00e9gime est applicable aux soci\u00e9t\u00e9s artisanales, aux entreprises industrielles et commerciales ainsi qu\u2019aux professions lib\u00e9rales.<\/p>\n<h3>Le fonctionnement du r\u00e9gime de TVA r\u00e9el simplifi\u00e9<\/h3>\n<p>Le r\u00e9gime de TVA r\u00e9el simplifi\u00e9 fonctionne avec un paiement de 4 acomptes trimestriels et d\u2019une r\u00e9gularisation annuelle.<\/p>\n<h4><em>Le calcul et le r\u00e8glement des acomptes de TVA<\/em><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-5441\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/02\/abbatement-retraite-1-300x225.jpg\" alt=\"calcul de TVA\" width=\"181\" height=\"136\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/02\/abbatement-retraite-1-300x225.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/02\/abbatement-retraite-1.jpg 480w\" sizes=\"(max-width: 181px) 100vw, 181px\" \/><\/p>\n<p><span class=\"exergue\">Les acomptes de TVA sont calcul\u00e9s sur la base de la TVA vers\u00e9e l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/span><\/p>\n<p>Le r\u00e8glement de la TVA se fera de la mani\u00e8re suivante\u00a0:<\/p>\n<ul>\n<li>Trois acomptes de TVA repr\u00e9sentant chacun 25 % du montant de la TVA de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, sont \u00e0 payer pour le 15 avril, 15 juillet, 15 octobre de l\u2019ann\u00e9e en cours.<\/li>\n<li>Un dernier acompte de 20% est \u00e0 payer pour le 15 d\u00e9cembre.<\/li>\n<\/ul>\n<p><strong>Remarque\u00a0:<\/strong> si le montant de la TVA pay\u00e9e l\u2019ann\u00e9e pr\u00e9c\u00e9dente, qui repr\u00e9sente la base de calcul des acomptes, est inf\u00e9rieur \u00e0 1\u00a0000 \u20ac, leur versement n\u2019est pas obligatoire, l\u2019entreprise peut choisir de verser la totalit\u00e9 de la TVA annuelle en une seule fois, lors de la r\u00e9gularisation annuelle.<\/p>\n<h4><em>Le calcul et le r\u00e8glement du solde de TVA<\/em><\/h4>\n<p><span class=\"exergue\">Une r\u00e9gularisation annuelle (le formulaire CA12) doit \u00eatre faite dans les 3 mois qui suivent la cl\u00f4ture de l\u2019exercice<\/span> (sauf pour les exercices qui se cl\u00f4turent le 31 d\u00e9cembre et qui b\u00e9n\u00e9ficient d\u2019un d\u00e9lai plus long). Le formulaire CA12 permet de calculer le solde de la TVA annuelle due \u00e0 partir\u00a0:<\/p>\n<ul>\n<li>De l\u2019ensemble de la TVA collect\u00e9e lors des ventes r\u00e9alis\u00e9es,<\/li>\n<li>Du montant de la TVA d\u00e9ductible sur les achats r\u00e9alis\u00e9s<\/li>\n<li>Du montant des acomptes vers\u00e9s.<\/li>\n<\/ul>\n<div class=\"encadre-style\"><strong>A savoir\u00a0:<\/strong> A compter du 1<sup>er<\/sup> janvier 2015, il n\u2019y aura plus que deux acomptes de TVA\u00a0:<\/p>\n<ul>\n<li>Le premier repr\u00e9sentera 55% du montant de TVA pay\u00e9 l\u2019ann\u00e9e pr\u00e9c\u00e9dente, et sera \u00e0 payer en juillet,<\/li>\n<li>Le second sera de 40% du montant de TVA de l\u2019ann\u00e9e pr\u00e9c\u00e9dente et sera \u00e0 payer en d\u00e9cembre.<\/li>\n<\/ul>\n<p>Par ailleurs \u00e0 partir de cette date, si la taxe exigible l\u2019ann\u00e9e pr\u00e9c\u00e9dente est sup\u00e9rieure \u00e0 15\u00a0000 \u20ac, la d\u00e9claration devra \u00eatre mensuelle.<\/div>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur la 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 class=\"p1\"><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 class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/perte-regime-franchise-tva\/\"><span class=\"s3\">La perte du r\u00e9gime de franchise en base de TVA<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1\/\"><span class=\"s3\">La TVA au r\u00e9gime du r\u00e9el normal fonctionnement et comptabilisation<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1\/\"><span class=\"s3\">Calcul et comptabilisation\u00a0de la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/tva-sur-les-debits-ou-tva-sur-les-encaissements-a-t-on-le-choix26092014avalempol1\/\"><span class=\"s3\">TVA sur les d\u00e9bits ou TVA sur les encaissements\u00a0: a-t-on le choix\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/choisir-le-regime-de-tva-18092014avalirbo1\/\"><span class=\"s3\">Comment choisir le r\u00e9gime de TVA\u00a0: simplifi\u00e9, normal, mini-r\u00e9el\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"p1\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/le-regime-de-tva-quels-choix-pour-lentrepreneur\/\"><span class=\"s3\">Le r\u00e9gime de TVA : quels choix pour l\u2019entrepreneur ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>En dehors de quelques exceptions, les entreprises fran\u00e7aises sont toutes soumises \u00e0 la TVA. Elles peuvent cependant relever de r\u00e9gimes de TVA diff\u00e9rents selon la nature et le volume de leur activit\u00e9 : franchise en base, remboursement forfaitaire, r\u00e9el normal&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-8236","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 r\u00e9gimes de TVA | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les entreprises rel\u00e8vent de r\u00e9gimes de TVA diff\u00e9rents selon la nature et le volume de leur activit\u00e9 : franchise en base, remboursement forfaitaire, r\u00e9el normal ou simplifi\u00e9.\" \/>\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-les-regimes-27082014avallau1\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les r\u00e9gimes de TVA | Blog Valoxy - 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