{"id":8619,"date":"2014-09-26T11:12:44","date_gmt":"2014-09-26T09:12:44","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8619"},"modified":"2024-09-26T17:04:34","modified_gmt":"2024-09-26T15:04:34","slug":"tva-sur-les-debits-ou-tva-sur-les-encaissements-a-t-on-le-choix26092014avalempol1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/tva-sur-les-debits-ou-tva-sur-les-encaissements-a-t-on-le-choix26092014avalempol1\/","title":{"rendered":"TVA sur les d\u00e9bits ou sur les encaissements\u00a0: a-t-on le choix\u00a0?"},"content":{"rendered":"<p>Le r\u00e9gime de TVA influe sur la tr\u00e9sorerie des entreprises, selon qu&rsquo;elle est collect\u00e9e sur les d\u00e9bits ou sur les encaissements. En dehors des micro-entreprises, des auto-entreprises et de quelques secteurs d&rsquo;activit\u00e9 sp\u00e9cifiques (enseignement, p\u00eache maritime, activit\u00e9s m\u00e9dicales et param\u00e9dicales, &#8230;) toutes les entreprises fran\u00e7aises entrent dans<a title=\"Les champs d'application de la TVA\" href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong> le champ d&rsquo;application de la TVA<\/strong><\/a>. Il existe cependant deux modes de collecte de la TVA :\u00a0la<strong> TVA sur les d\u00e9bits<\/strong>\u00a0et la <strong>TVA sur les encaissements<\/strong>.\u00a0Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, vous explique la diff\u00e9rence.<\/p>\n<figure id=\"attachment_6060\" aria-describedby=\"caption-attachment-6060\" style=\"width: 346px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-6060 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/03\/tampon-tva-bleu.png\" alt=\"TVA sur les d\u00e9bits ou TVA sur les encaissements\" width=\"346\" height=\"148\" \/><figcaption id=\"caption-attachment-6060\" class=\"wp-caption-text\">TVA sur les d\u00e9bits ou TVA sur les encaissements\u00a0: a-t-on le choix\u00a0?<\/figcaption><\/figure>\n<h2>TVA sur les d\u00e9bits ou sur les encaissements : quelle diff\u00e9rence ?<\/h2>\n<p><a title=\"Comment choisir le r\u00e9gime de TVA\u00a0: simplifi\u00e9, normal, mini-r\u00e9el\u00a0?\" href=\"https:\/\/valoxy.org\/blog\/choisir-le-regime-de-tva-18092014avalirbo1\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Quel que soit le r\u00e9gime choisi,<\/strong><\/a> la TVA est comptabilis\u00e9e lors de \u00a0l\u2019enregistrement des factures en comptabilit\u00e9. (en TVA collect\u00e9e pour les ventes et en TVA d\u00e9ductible pour les achats).<\/p>\n<h3>Mais \u00e0 quelle date cette TVA est-elle r\u00e9ellement due\u00a0?<\/h3>\n<p>La date \u00e0 laquelle la TVA est r\u00e9ellement due s\u2019appelle <strong><span class=\"exergue\">la date d\u2019exigibilit\u00e9<\/span><\/strong>.<\/p>\n<ul>\n<li>On parle de<strong><span class=\"exergue\"> TVA sur les d\u00e9bits<\/span><\/strong> lorsque la TVA est exigible (due) d\u00e8s que le compte de TVA est mouvement\u00e9. <span class=\"exergue\">Ce qui revient \u00e0 dire qu\u2019elle est exigible d\u00e8s que la facture est \u00e9mise<\/span>.<\/li>\n<li>On parle de<strong><span class=\"exergue\"> TVA sur les encaissements<\/span><\/strong> lorsque <span class=\"exergue\">la TVA n\u2019est exigible (due) qu\u2019au jour du r\u00e8glement par le client.<\/span><\/li>\n<\/ul>\n<div class=\"encadre-style\">A noter que <span class=\"exergue\">la TVA sur les encaissements est \u00e9conomiquement plus \u00ab logique \u00bb. (dans le sens o\u00f9 l\u2019on ne reverse \u00e0 l\u2019Etat la TVA collect\u00e9e qu\u2019une fois que celle-ci nous a \u00e9t\u00e9 vers\u00e9e par notre client). <\/span>C&rsquo;est d\u2019ailleurs la r\u00e8gle dans la plupart des autres pays europ\u00e9ens.<\/p>\n<p>A l\u2019inverse,<span class=\"exergue\">\u00a0la TVA sur les d\u00e9bits peut conduire \u00e0 des situations \u00ab absurdes \u00bb<\/span> dans lesquelles la soci\u00e9t\u00e9 devra reverser des montants de TVA importants alors m\u00eame qu\u2019elle n\u2019a pas la tr\u00e9sorerie n\u00e9cessaire puisqu\u2019elle n\u2019a pas encore \u00e9t\u00e9 pay\u00e9e par son client.<\/div>\n<h2>TVA sur les d\u00e9bits ou sur les encaissements : qui est concern\u00e9 ?<\/h2>\n<p>Si l\u2019un ou l\u2019autre des r\u00e9gimes peut pr\u00e9senter des avantages et des inconv\u00e9nients, la soci\u00e9t\u00e9 n\u2019aura pas toujours le choix.<\/p>\n<p>En effet, <span class=\"exergue\">les soci\u00e9t\u00e9s dont l\u2019activit\u00e9 est la vente de biens n\u2019ont pas d&rsquo;autre choix que d\u2019\u00eatre soumises \u00e0 la TVA \u00ab\u00a0sur les d\u00e9bits\u00a0\u00bb.<\/span> A l\u2019inverse, <span class=\"exergue\">les soci\u00e9t\u00e9s prestataires de services doivent en principe \u00eatre soumises \u00e0 la TVA \u00e0 l\u2019encaissement. Mais elles ont la possibilit\u00e9 d\u2019opter pour la TVA sur les d\u00e9bits.<\/span> Elles devront alors faire la demande par courrier simple aupr\u00e8s de l&rsquo;administration des imp\u00f4ts. Et elles en informeront leurs clients en faisant figurer\u00a0 la mention \u00ab TVA acquitt\u00e9e d\u2019apr\u00e8s les d\u00e9bits \u00bb sur leurs factures.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-8620\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/09\/tva-1-e1620287050831.png\" alt=\"TVA sur les d\u00e9bits ou TVA sur les encaissements \" width=\"314\" height=\"218\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/09\/tva-1-e1620287050831.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/09\/tva-1-e1620287050831-300x208.png 300w\" sizes=\"(max-width: 314px) 100vw, 314px\" \/><\/p>\n<h2>La TVA sur les d\u00e9bits ou sur les encaissements\u00a0: laquelle choisir ?<\/h2>\n<p>L\u2019unique avantage de la TVA sur les d\u00e9bits r\u00e9side dans sa simplicit\u00e9 comptable. Ici en effet, toute la TVA est due \u00e0 partir du moment o\u00f9 elle est comptabilis\u00e9e. Il ne sera donc pas n\u00e9cessaire d\u2019identifier la TVA qui se rattache \u00e0 des factures encaiss\u00e9es ou non. Il suffira de d\u00e9clarer toute la TVA qui a \u00e9t\u00e9 comptabilis\u00e9e (il suffira de \u00ab solder les comptes de TVA \u00bb).<\/p>\n<p>Du point de vue de la gestion de tr\u00e9sorerie, il ne sera pas int\u00e9ressant d\u2019opter pour les d\u00e9bits. En effet,<span class=\"exergue\"> l\u2019int\u00e9r\u00eat du chef d\u2019entreprise est d<a title=\"Bien g\u00e9rer la tr\u00e9sorerie de son entreprise\" href=\"https:\/\/valoxy.org\/blog\/bien-gerer-tresorerie-entreprise\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>\u2019optimiser sa tr\u00e9sorerie<\/strong><\/a> ce qui passe par une r\u00e8gle basique : il faut encaisser avant de d\u00e9caisser.<\/span><\/p>\n<p>La TVA sur les d\u00e9bits oblige la soci\u00e9t\u00e9 \u00e0 reverser \u00e0 l&rsquo;\u00c9tat la TVA \u00a0avant de l\u2019avoir re\u00e7ue de ses clients, cette option est donc contraire \u00e0 une bonne gestion de tr\u00e9sorerie.<\/p>\n<p>Retrouvez nos articles traitant de la TVA sur le blog de Valoxy :<\/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><a href=\"https:\/\/valoxy.org\/blog\/tva-les-regimes-27082014avallau1\/\">Les r\u00e9gimes de TVA<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-regime-de-tva-quels-choix-pour-lentrepreneur\/\">Le r\u00e9gime de TVA : comment choisir ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1\/\">La TVA au r\u00e9gime du r\u00e9el normal fonctionnement et comptabilisation<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1\/\">La TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/tva-services-a-la-personne\/\">Les prestations de services \u00e0 la personne et la TVA<\/a><\/li>\n<li>Qu\u2019est-ce que le carrousel \u00e0 la TVA ?<\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/perte-regime-franchise-tva\/\">La perte du r\u00e9gime de franchise en base de TVA<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/choisir-le-regime-de-tva-18092014avalirbo1\/\">Comment choisir le r\u00e9gime de TVA\u00a0: simplifi\u00e9, normal, mini-r\u00e9el\u00a0?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime de TVA influe sur la tr\u00e9sorerie des entreprises, selon qu&rsquo;elle est collect\u00e9e sur les d\u00e9bits ou sur les encaissements. En dehors des micro-entreprises, des auto-entreprises et de quelques secteurs d&rsquo;activit\u00e9 sp\u00e9cifiques (enseignement, p\u00eache maritime, activit\u00e9s m\u00e9dicales et param\u00e9dicales,&#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-8619","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 r\u00e9gime de TVA, d\u00e9bits ou encaissements, quel choix ? | Valoxy<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime de TVA influe sur la tr\u00e9sorerie des entreprises, selon qu&#039;elle est collect\u00e9e sur les d\u00e9bits ou sur les encaissements.\" \/>\n<meta name=\"robots\" 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