{"id":8938,"date":"2014-10-31T12:26:16","date_gmt":"2014-10-31T11:26:16","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=8938"},"modified":"2024-09-26T17:04:56","modified_gmt":"2024-09-26T15:04:56","slug":"calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/calcul-est-comptabilisation-tva-regime-reel-simplifie-31102014avalismlongu1\/","title":{"rendered":"La TVA au r\u00e9gime du r\u00e9el simplifi\u00e9"},"content":{"rendered":"<p>Le r\u00e9gime de la TVA au r\u00e9el simplifi\u00e9 concerne de nombreuses petites entreprises. En effet, les entreprises d&rsquo;achat et de revente qui r\u00e9alisent un chiffre d&rsquo;affaires compris entre 82 800 \u20ac et 789 000 \u20ac et les entreprises de services qui r\u00e9alisent entre 33 200\u20ac et 238 000 \u20ac sont soumises au r\u00e9gime de TVA du r\u00e9el simplifi\u00e9. Elles peuvent toutefois choisir d&rsquo;opter pour <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\"><strong>le r\u00e9gime de TVA du r\u00e9el normal<\/strong><\/a>, cette option \u00e9tant d\u00e9finitive.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, explique ce r\u00e9gime de TVA.<\/p>\n<figure id=\"attachment_6339\" aria-describedby=\"caption-attachment-6339\" style=\"width: 194px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6339 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/business-team-working-in-the-office-300x200.jpg\" alt=\"la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9\" width=\"194\" height=\"129\" \/><figcaption id=\"caption-attachment-6339\" class=\"wp-caption-text\">Calcul et comptabilisation\u00a0 de la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/figcaption><\/figure>\n<h2>TVA au r\u00e9gime du r\u00e9el simplifi\u00e9 : les acomptes de TVA<\/h2>\n<p>Depuis le 1<sup>er<\/sup> janvier 2015, les entreprises qui ont opt\u00e9 pour le r\u00e9gime du r\u00e9el simplifi\u00e9 doivent payer \u00a0:<\/p>\n<ul>\n<li>2 acomptes par an (en juillet et en d\u00e9cembre),<\/li>\n<li>le solde \u00e0 la fin de l\u2019exercice.<\/li>\n<\/ul>\n<p><strong><div class=\"encadre-style\">ATTENTION<\/strong> : Si le montant de la taxe exigible au titre de l\u2019ann\u00e9e pr\u00e9c\u00e9dente d\u00e9passe <strong>15\u00a0000 \u20ac, <\/strong>la d\u00e9claration de la TVA doit se faire mensuellement.<\/div><\/p>\n<p>Rappel\u00a0: Si la TVA\u00a0due de l\u2019exercice pr\u00e9c\u00e9dent est inf\u00e9rieure \u00e0 1 000 euros, le montant des 2\u00a0acomptes sera \u00e9gal \u00e0 0 et la TVA due de l\u2019exercice en cours sera pay\u00e9e avec la d\u00e9claration annuelle CA12.<\/p>\n<h4>Comment\u00a0 se calculent les acomptes ?<\/h4>\n<p><span class=\"exergue\"><strong>La base de calcul\u00a0des acomptes est la TVA due de l\u2019exercice pr\u00e9c\u00e9dent<\/strong><\/span> avant la d\u00e9duction de la TVA d\u00e9ductible sur immobilisations de l\u2019exercice pr\u00e9c\u00e9dent.<\/p>\n<p><div class=\"encadre-style\">Par cons\u00e9quent :<\/p>\n<ul>\n<li>Le montant du 1<sup>er\u00a0<\/sup>ACOMPTE = Base de calcul x 55 %<\/li>\n<li>Le montant du 2<sup>\u00e8me<\/sup> ACOMPTE = Base de calcul x 40 %<\/div><\/li>\n<\/ul>\n<h2>La comptabilisation du paiement des acomptes<\/h2>\n<figure id=\"attachment_8940\" aria-describedby=\"caption-attachment-8940\" style=\"width: 673px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-8940\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-1-e1620286842679.png\" alt=\"TVA r\u00e9el simplifi\u00e9\" width=\"673\" height=\"70\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-1-e1620286842679.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-1-e1620286842679-300x31.png 300w\" sizes=\"(max-width: 673px) 100vw, 673px\" \/><figcaption id=\"caption-attachment-8940\" class=\"wp-caption-text\">Comptabilisation des acomptes de TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/figcaption><\/figure>\n<h2>La d\u00e9claration annuelle CA12<\/h2>\n<p><strong><span class=\"exergue\">L\u2019entreprise doit souscrire une d\u00e9claration unique, la CA12, qui d\u00e9termine la taxe due au titre de l\u2019ann\u00e9e \u00e9coul\u00e9e.<\/span><\/strong>\u00a0 Cette d\u00e9claration doit se faire chaque ann\u00e9e avant le 30 avril pour un exercice correspondant \u00e0 une ann\u00e9e civile ou dans les 3 mois apr\u00e8s la fin d\u2019exercice pour un exercice \u00e0 cheval sur 2 ann\u00e9es.<\/p>\n<div class=\"encadre-style\">Remarque : Depuis le 1<sup>er<\/sup> octobre 2014, toutes les entreprises soumises \u00e0 un r\u00e9gime d\u2019imposition doivent effectuer leurs d\u00e9clarations par t\u00e9l\u00e9r\u00e8glement, sans limitation de chiffre d\u2019affaires.<\/div>\n<figure id=\"attachment_8943\" aria-describedby=\"caption-attachment-8943\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-8943 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f1.png\" alt=\"TVA r\u00e9el simplifi\u00e9\" width=\"600\" height=\"848\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f1.png 595w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f1-212x300.png 212w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-8943\" class=\"wp-caption-text\">La d\u00e9claration annuelle CA12 de la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/figcaption><\/figure>\n<figure id=\"attachment_8944\" aria-describedby=\"caption-attachment-8944\" style=\"width: 608px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8944 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f2.png\" alt=\"TVA r\u00e9el simplifi\u00e9\" width=\"608\" height=\"886\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f2.png 577w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f2-206x300.png 206w\" sizes=\"(max-width: 608px) 100vw, 608px\" \/><figcaption id=\"caption-attachment-8944\" class=\"wp-caption-text\">La d\u00e9claration annuelle CA12 de la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/figcaption><\/figure>\n<p><strong>Remarques\u00a0:<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">A inscrire dans le cadre (1) :<\/span><\/p>\n<ul>\n<li><span class=\"exergue\">Si la TVA due est sup\u00e9rieure au total des acomptes vers\u00e9s<\/span>, un solde \u00e0 payer est calcul\u00e9. Il fait alors l\u2019objet d\u2019un r\u00e8glement par l\u2019entreprise.<\/li>\n<li><span class=\"exergue\">Si la TVA due est inf\u00e9rieure au total des acomptes vers\u00e9s<\/span>, un cr\u00e9dit de TVA \u00e0 reporter est calcul\u00e9 et celui-ci est imputable sur les acomptes de l\u2019exercice suivant. Si le cr\u00e9dit est sup\u00e9rieur \u00e0 150 euros, il faut demander un remboursement.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">A inscrire dans le cadre (2) :<\/span><\/p>\n<ul>\n<li><span class=\"exergue\">Les taxes assimil\u00e9es sont des taxes annexes applicables en fonction de l\u2019activit\u00e9 de l\u2019entreprise<\/span> et qui sont dues au m\u00eame titre que la TVA calcul\u00e9e ci-dessus.<\/li>\n<\/ul>\n<figure id=\"attachment_8945\" aria-describedby=\"caption-attachment-8945\" style=\"width: 611px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8945 size-full\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f3.png\" alt=\"TVA r\u00e9el simplifi\u00e9\" width=\"611\" height=\"880\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f3.png 584w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-f3-208x300.png 208w\" sizes=\"(max-width: 611px) 100vw, 611px\" \/><figcaption id=\"caption-attachment-8945\" class=\"wp-caption-text\">La d\u00e9claration annuelle CA12 de la TVA au r\u00e9gime du r\u00e9el simplifi\u00e9<\/figcaption><\/figure>\n<p><strong>Remarques\u00a0:<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">A inscrire dans le cadre (3) \u00a0:<\/span><\/p>\n<ul>\n<li>R\u00e9sultat net de la TVA due,<\/li>\n<li>Acomptes vers\u00e9s sur l\u2019ann\u00e9e,<\/li>\n<li>Montant des taxes assimil\u00e9es,<\/li>\n<li>Base de calcul des acomptes pour la p\u00e9riode suivante.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">A inscrire dans le cadre (4) \u00a0:<\/span><\/p>\n<ul>\n<li>Demande de remboursement du cr\u00e9dit de TVA <strong><span class=\"exergue\">si celui-ci exc\u00e8de 150 euros.<\/span><\/strong><\/li>\n<\/ul>\n<h2>TVA au r\u00e9gime simplifi\u00e9\u00a0: comptabilisation de la d\u00e9claration annuelle CA12<\/h2>\n<p><span class=\"exergue\"><strong>Si la TVA due est \u00e0 payer\u00a0:<\/strong><\/span><\/p>\n<figure id=\"attachment_8941\" aria-describedby=\"caption-attachment-8941\" style=\"width: 673px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8941\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-2-e1620286834725.png\" alt=\"TVA r\u00e9el simplifi\u00e9\" width=\"673\" height=\"152\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-2-e1620286834725.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-2-e1620286834725-300x68.png 300w\" sizes=\"(max-width: 673px) 100vw, 673px\" \/><figcaption id=\"caption-attachment-8941\" class=\"wp-caption-text\">TVA au r\u00e9gime simplifi\u00e9 : comptabilisation de la d\u00e9claration annuelle CA12, TVA due \u00e0 payer<\/figcaption><\/figure>\n<p><span class=\"exergue\"><strong>S&rsquo;il y a un cr\u00e9dit de TVA\u00a0:<\/strong><\/span><\/p>\n<figure id=\"attachment_8942\" aria-describedby=\"caption-attachment-8942\" style=\"width: 673px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-8942\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-3-e1620286823456.png\" alt=\"TVA r\u00e9el simplifi\u00e9\" width=\"673\" height=\"153\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-3-e1620286823456.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/10\/tva-reel-simplifie-3-e1620286823456-300x68.png 300w\" sizes=\"(max-width: 673px) 100vw, 673px\" \/><figcaption id=\"caption-attachment-8942\" class=\"wp-caption-text\">TVA au r\u00e9gime simplifi\u00e9 : comptabilisation de la d\u00e9claration annuelle CA12, avec un cr\u00e9dit de TVA<\/figcaption><\/figure>\n<p><strong>Remarque<\/strong>\u00a0:<\/p>\n<p><span class=\"exergue\">La TVA appara\u00eet dans un compte de tiers (classe 4) car la TVA collect\u00e9e sur les ventes de biens ou des prestations de services constitue une dette envers l\u2019Etat<\/span> alors que la TVA d\u00e9ductible sur les achats (immobilisations ou autres biens et services) repr\u00e9sente une cr\u00e9ance envers l\u2019Etat.<\/p>\n<p>Pour plus d\u2019informations sur la TVA et ses r\u00e9gimes, consultez nos autres articles 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 : quels choix pour l\u2019entrepreneur ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\">R\u00e9gime de TVA : les r\u00e9gimes r\u00e9els<\/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<li><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\u00a0: A-t-on le choix\u00a0?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-la-franchise-en-base-de-tva\/\">La franchise de base en TVA<\/a><\/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<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime de la TVA au r\u00e9el simplifi\u00e9 concerne de nombreuses petites entreprises. En effet, les entreprises d&rsquo;achat et de revente qui r\u00e9alisent un chiffre d&rsquo;affaires compris entre 82 800 \u20ac et 789 000 \u20ac et les entreprises de services&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-8938","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>TVA au r\u00e9gime r\u00e9el simplifi\u00e9<\/title>\n<meta name=\"description\" content=\"La TVA au r\u00e9gime r\u00e9el simplifi\u00e9 est un r\u00e9gime qui est adapt\u00e9 aux entreprises de petite taille. 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