{"id":8574,"date":"2014-09-18T12:26:56","date_gmt":"2014-09-18T10:26:56","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8574"},"modified":"2026-10-06T12:35:40","modified_gmt":"2026-10-06T10:35:40","slug":"choisir-le-regime-de-tva-18092014avalirbo1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/choisir-le-regime-de-tva-18092014avalirbo1\/","title":{"rendered":"Choisir son r\u00e9gime de TVA\u00a0: simplifi\u00e9, normal, mini-r\u00e9el\u00a0?"},"content":{"rendered":"<p><em>Le r\u00e9gime de TVA d\u2019une soci\u00e9t\u00e9 est diff\u00e9rent d\u2019une entreprise \u00e0 une autre. Hormis la franchise en base de TVA, il existe trois types de r\u00e9gime de TVA au r\u00e9el : simplifi\u00e9, normal et mini-r\u00e9el. Le choix du r\u00e9gime de TVA ad\u00e9quat permet au dirigeant de gagner en efficacit\u00e9.<\/em><\/p>\n<p><em>Quel est le r\u00e9gime de TVA de votre soci\u00e9t\u00e9 ? Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts-de-France r\u00e9pond \u00e0 la question.<\/em><\/p>\n<figure id=\"attachment_5971\" aria-describedby=\"caption-attachment-5971\" style=\"width: 217px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-5971 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/08\/Tampon-TVA.png\" alt=\"TVA\" width=\"217\" height=\"93\" \/><figcaption id=\"caption-attachment-5971\" class=\"wp-caption-text\">Comment choisir le r\u00e9gime de TVA\u00a0: simplifi\u00e9, normal, mini-r\u00e9el\u00a0?<\/figcaption><\/figure>\n<p>Les soci\u00e9t\u00e9s qui ne profitent pas de <a href=\"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/\">la franchise en base de TVA<\/a>\u00a0disposent d\u2019un r\u00e9gime de TVA particulier. Selon diff\u00e9rents crit\u00e8res, elle seront soumises aux r\u00e9gimes de TVA \u00ab\u00a0simplifi\u00e9\u00a0\u00bb, \u00ab\u00a0normal\u00a0\u00bb ou \u00ab\u00a0mini-r\u00e9el\u00a0\u00bb. Ces r\u00e9gimes auront ainsi des cons\u00e9quences diff\u00e9rentes sur les d\u00e9clarations de TVA des entreprises et sur leur paiement.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous aide dans cet article \u00e0 faire le choix du r\u00e9gime de TVA ad\u00e9quat votre soci\u00e9t\u00e9.<\/p>\n<p><strong><span class=\"exergue\">A noter : quel que soit le r\u00e9gime retenu, le montant de TVA \u00e0 payer sera le m\u00eame.<\/span><\/strong><\/p>\n<h2>Le r\u00e9gime de TVA simplifi\u00e9<\/h2>\n<h3>Fonctionnement<\/h3>\n<p><span class=\"exergue\">Le r\u00e9gime de TVA dit \u00ab\u00a0r\u00e9el simplifi\u00e9\u00a0\u00bb concerne les entreprises qui ne d\u00e9passent pas certains seuils de chiffre d\u2019affaires.<\/span> Il faut diff\u00e9rencier les soci\u00e9t\u00e9s qui ont des activit\u00e9s de vente de marchandises avec celles qui r\u00e9alisent des prestations de services.<\/p>\n<h3><img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-6506 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/pourquoi-choisir-la-sas-300x289.jpg\" alt=\"TVA\" width=\"233\" height=\"225\" \/>Les diff\u00e9rents seuils des r\u00e9gimes de TVA<\/h3>\n<ul>\n<li><span class=\"exergue\">Pour les activit\u00e9s de vente de marchandises,<\/span> les soci\u00e9t\u00e9s b\u00e9n\u00e9ficient du r\u00e9gime de TVA simplifi\u00e9 si leur chiffre d\u2019affaires annuel hors taxes est compris entre 82 800 \u20ac et 789 000 \u20ac.<\/li>\n<li><span class=\"exergue\">Pour les activit\u00e9s de prestations de services,<\/span> les seuils sont respectivement de 33 200 \u20ac et 238 000 \u20ac.<\/li>\n<\/ul>\n<p>Dans ces deux cas, les soci\u00e9t\u00e9s devront payer 4 acomptes trimestriels, puis d\u00e9poser annuellement une d\u00e9claration CA12.<\/p>\n<h3><strong>Comment fonctionne le r\u00e9gime de TVA simplifi\u00e9 ?<\/strong><\/h3>\n<p>Avec ce r\u00e9gime de TVA, <span class=\"exergue\">les acomptes sont calcul\u00e9s en fonction du montant de TVA pay\u00e9 l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<\/span> Les trois premiers acomptes repr\u00e9sentent chacun \u00bc du montant de TVA de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, et le dernier acompte est de 1\/5. Une r\u00e9gularisation sera faite lors de la d\u00e9claration annuelle CA12.<\/p>\n<p>Si toutefois le montant de la TVA due \u00e9tait inf\u00e9rieur \u00e0 1 000 \u20ac, les acomptes appel\u00e9s l\u2019ann\u00e9e suivante seraient \u00e9gal \u00e0 z\u00e9ro, et le paiement ne se ferait qu\u2019\u00e0 la fin de la p\u00e9riode avec la d\u00e9claration CA12. (Voir notre article <span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1\/\"><span class=\"s3\">La TVA au r\u00e9gime du r\u00e9el simplifi\u00e9, calcul et comptabilisation<\/span><\/a>).<\/span><\/p>\n<p><strong><span style=\"color: #404040;\"><div class=\"encadre-style\"><\/span>A noter\u00a0:<\/strong><\/p>\n<ul>\n<li>Les entreprises soumises au r\u00e9gime de TVA simplifi\u00e9 peuvent opter pour le r\u00e9gime du r\u00e9el normal<\/li>\n<li><span class=\"exergue\">Si vous r\u00e9alisez un chiffre d\u2019affaires inf\u00e9rieur aux seuils de 82 800\u20ac ou 33 200\u20ac<\/span>, votre entreprise rel\u00e8ve normalement <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\">de la franchise en base<\/a> mais peut opter pour l\u2019assujettissement.<span style=\"color: #404040;\"><\/div><\/span><\/li>\n<\/ul>\n<p class=\"p1\"><b>Suppression du r\u00e9gime simplifi\u00e9 de TVA au 1er janvier 2027<\/b><\/p>\n<p class=\"p1\"><div class=\"encadre-style\">Attention ! <span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/la-loi-de-finances-2025-et-les-entreprises\/\">La loi de finances 2025<\/a><\/span> supprime le r\u00e9gime simplifi\u00e9 de TVA \u00e0 compter du 1er janvier 2027. Les entreprises concern\u00e9es basculeront <b>automatiquement<\/b> vers le r\u00e9gime r\u00e9el normal de TVA.<\/p>\n<p class=\"p2\">Les obligations d\u00e9claratives de nombreuses TPE et PME seront donc fortement modifi\u00e9es : des d\u00e9clarations nouvelles, un impact sur la tr\u00e9sorerie, une option pour des d\u00e9clarations de TVA (CA3) mensuelles ou trimestrielles\u2026<\/p>\n<p class=\"p2\">Outre la modernisation et la simplification du syst\u00e8me d\u00e9claratif de TVA, cette r\u00e9forme vise \u00e0 am\u00e9liorer le suivi de la TVA et \u00e0 rapprocher les d\u00e9clarations des op\u00e9rations r\u00e9ellement effectu\u00e9es. Jusqu\u2019\u00e0 pr\u00e9sent, les acomptes \u00e9taient en effet calcul\u00e9s \u00e0 partir de la TVA de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente, alors que la facturation \u00e9lectronique, en \u201ctemps r\u00e9el\u201d, se g\u00e9n\u00e9ralise.<\/div><\/p>\n<h2>Le r\u00e9gime de TVA normal<\/h2>\n<p><img decoding=\"async\" class=\"alignleft wp-image-6470 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/man-direction-arrows-264x300.jpg\" alt=\"TVA le r\u00e9gime normal\" width=\"206\" height=\"234\" \/><\/p>\n<p>Tout comme le r\u00e9gime de TVA simplifi\u00e9, <span class=\"exergue\">le r\u00e9gime de TVA normal se base sur des seuils de chiffre d\u2019affaires r\u00e9alis\u00e9s sur l\u2019ann\u00e9e :<\/span><\/p>\n<div style=\"text-align: justify; margin-left: 250px;\">\n<ul>\n<li>CA HT sup\u00e9rieur \u00e0 789 000 \u20ac pour les ventes de marchandises,<\/li>\n<li>CA HT sup\u00e9rieur \u00e0 238 000 \u20ac pour les prestations de services,<\/li>\n<\/ul>\n<\/div>\n<p>Avec ce r\u00e9gime de TVA, <span class=\"exergue\">la soci\u00e9t\u00e9 effectue des d\u00e9clarations <strong>mensuelles<\/strong> de TVA<\/span> (et non plus des acomptes trimestriels). La d\u00e9claration mensuelle de TVA est \u00e0 faire sur un imprim\u00e9 CA3.<\/p>\n<p><span class=\"exergue\">Dans le cas o\u00f9 la TVA due de l\u2019ann\u00e9e pr\u00e9c\u00e9dente est inf\u00e9rieure \u00e0 \u00a04\u00a0000 \u20ac<\/span>, la soci\u00e9t\u00e9 peut d\u00e9cider l\u2019ann\u00e9e suivante \u00a0de faire des d\u00e9clarations trimestrielles (\u00e0 noter que ces d\u00e9clarations ne sont pas des acomptes comme c\u2019\u00e9tait le cas avec le r\u00e9gime simplifi\u00e9).<\/p>\n<h2>Le r\u00e9gime de TVA du mini-r\u00e9el<\/h2>\n<p><strong><span class=\"exergue\">Le r\u00e9gime du mini-r\u00e9el est un r\u00e9gime de TVA alternatif entre le r\u00e9gime simplifi\u00e9 et le r\u00e9gime normal.<\/span> <\/strong>Il permet \u00e0 la soci\u00e9t\u00e9 de d\u00e9poser des d\u00e9clarations de TVA mensuelles avec la CA3, mais tout en faisant partie du r\u00e9gime simplifi\u00e9 pour la d\u00e9claration de r\u00e9sultat de l\u2019entreprise.<\/p>\n<p>En effet, les soci\u00e9t\u00e9s ayant un r\u00e9gime de TVA particulier sont souvent soumises au m\u00eame r\u00e9gime pour leur d\u00e9claration de r\u00e9sultat de l\u2019ann\u00e9e (b\u00e9n\u00e9fice ou perte), mais <span class=\"exergue\">avec ce r\u00e9gime il est possible d\u2019avoir un r\u00e9gime de TVA et un r\u00e9gime de d\u00e9claration de r\u00e9sultat diff\u00e9rent.<\/span><\/p>\n<p>Il faut bien noter que<a title=\"Les r\u00e9gimes de TVA\" href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong> le r\u00e9gime de TVA d\u2019une entreprise<\/strong><\/a> n\u2019est pas forc\u00e9ment le m\u00eame que pour sa d\u00e9claration de r\u00e9sultat.<\/p>\n<p><div class=\"encadre-style\">A noter : le\u00a0 jour limite de la d\u00e9claration de TVA\u00a0 d\u00e9pend du type de soci\u00e9t\u00e9 :<\/p>\n<ul>\n<li>Ind\u00e9pendants ayant une d\u00e9nomination de A \u00e0 H :\n<ul>\n<li>le 15 du mois \u00e0 Paris,<\/li>\n<li>le 16 du mois dans les autres villes.<\/li>\n<\/ul>\n<\/li>\n<li>Ind\u00e9pendants ayant une d\u00e9nomination de I \u00e0 Z\u00a0:\n<ul>\n<li>le 17 du mois \u00e0 Paris,<\/li>\n<li>le 19 du mois dans les autres villes.<\/li>\n<\/ul>\n<\/li>\n<li>Toutes les soci\u00e9t\u00e9s sauf les SA : le 19 ou le 20 du mois \u00e0 Paris selon le num\u00e9ro INSEE (00 \u00e0 78). Et le 21 du mois dans les autres cas,<\/li>\n<li>Les SA : le 23 du mois \u00e0 Paris selon le num\u00e9ro INSEE (00 \u00e0 74). Et le 24 du mois dans les autres cas.<\/div><\/li>\n<\/ul>\n<h4>Veillez \u00e0 bien v\u00e9rifier vos seuils pour savoir de quel r\u00e9gime de TVA vous relevez !<\/h4>\n<p>Vous ferez ainsi vos d\u00e9clarations de TVA selon le r\u00e9gime appropri\u00e9. <span class=\"s1\">Pour en savoir plus sur la TVA, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul>\n<li><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><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\"><span class=\"s3\">R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els<\/span><\/a><\/span><\/li>\n<li><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><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><span class=\"s2\"><span class=\"s3\"><a href=\"https:\/\/valoxy.org\/blog\/tva-sur-les-debits-ou-tva-sur-les-encaissements-a-t-on-le-choix26092014avalempol1\/\">TVA sur les d\u00e9bits ou TVA sur les encaissements : a-t-on le choix ?<\/a><\/span><\/span><\/li>\n<li><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>Le r\u00e9gime de TVA d\u2019une soci\u00e9t\u00e9 est diff\u00e9rent d\u2019une entreprise \u00e0 une autre. Hormis la franchise en base de TVA, il existe trois types de r\u00e9gime de TVA au r\u00e9el : simplifi\u00e9, normal et mini-r\u00e9el. Le choix du r\u00e9gime de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5699,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-8574","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 choix du r\u00e9gime de TVA | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les r\u00e9gimes de TVA entra\u00eenent un suivi administratif plus ou moins important. 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