{"id":9335,"date":"2014-11-17T15:49:21","date_gmt":"2014-11-17T14:49:21","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9335"},"modified":"2025-03-27T12:49:24","modified_gmt":"2025-03-27T11:49:24","slug":"tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/tva-regime-reel-normal-fonctionnement-et-comptabilisation-17112014aismavit1\/","title":{"rendered":"La TVA au r\u00e9gime du r\u00e9el normal"},"content":{"rendered":"<p>Le r\u00e9gime de TVA au r\u00e9el normal concerne les entreprises qui r\u00e9pondent \u00e0 deux conditions. Elles sont au r\u00e9gime r\u00e9el normal d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices. Et elles r\u00e9alisent un chiffre d\u2019affaires<\/p>\n<ul>\n<li>de plus de 254 000\u20ac pour les activit\u00e9s de service,<\/li>\n<li>et de 840 000 \u20ac pour les activit\u00e9s de commerce et de vente.<\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts-de-France, revient sur le fonctionnement de <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-tva-quest-ce-que-cest\/\" target=\"_self\" rel=\"noopener\">la TVA<\/a>, et sa comptabilisation.<\/p>\n<h2>1 &#8211; TVA au r\u00e9gime du r\u00e9el normal\u00a0: fonctionnement<\/h2>\n<p class=\"p1\"><span class=\"s1\">Les entreprises <a href=\"https:\/\/valoxy.org\/blog\/choisir-le-regime-de-tva-18092014avalirbo1\/\"><span class=\"s2\"><b>qui ont opt\u00e9 pour \u00a0le r\u00e9gime du r\u00e9el normal<\/b><\/span><\/a><\/span><span class=\"s3\">\u00a0doivent d\u00e9clarer tous les mois la TVA due (ou <\/span><span class=\"s4\">le<\/span><span class=\"s3\"> cr\u00e9dit de TVA <\/span><span class=\"s5\">\u00e0 r\u00e9cup\u00e9rer<\/span><span class=\"s3\">) en fonction de <\/span><span class=\"s6\">leur <\/span><span class=\"s3\">activit\u00e9 du mois pr\u00e9c\u00e9dent,<\/span><span class=\"s3\">\u00a0en respectant la date limite de d\u00e9p\u00f4t <\/span><span class=\"s8\">indiqu\u00e9e<\/span><span class=\"s3\"> sur la d\u00e9claration CA3.<\/span><\/p>\n<div class=\"encadre-style\">Rappel : L\u2019entreprise a la possibilit\u00e9 &#8211; sur demande pr\u00e9alable &#8211; de faire une d\u00e9claration au trimestre. (si le montant de la TVA exigible est inf\u00e9rieur \u00e0 4 000 \u20ac par an).<\/div>\n<p>Pour information <strong><span class=\"exergue\">la date limite de d\u00e9p\u00f4t d\u00e9pend de la structure du redevable ainsi que de la r\u00e9gion o\u00f9 est situ\u00e9e l\u2019entreprise<\/span><\/strong>\u00a0:<\/p>\n<ul>\n<li>D\u00e9partements de Paris (75), Hauts-de-Seine (92), Seine-Saint-Denis (93) et Val-de-Marne (94) :<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-9336 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-1-e1620286745370.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"299\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-1-e1620286745370.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-1-e1620286745370-300x133.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<ul>\n<li>Pour les autres d\u00e9partements :<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-9337\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-2-e1620286735974.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"293\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-2-e1620286735974.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-2-e1620286735974-300x130.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<h2>2- TVA au r\u00e9gime du r\u00e9el normal\u00a0: la d\u00e9claration CA3<\/h2>\n<p><strong><div class=\"encadre-style\">Remarque\u00a0:<\/strong>\u00a0\u00e0 partir du 1<sup>er<\/sup> octobre 2014, toutes les entreprises soumises \u00e0 un r\u00e9gime d\u2019imposition doivent effectuer leur d\u00e9claration via internet\u00a0 \u00a0(t\u00e9l\u00e9d\u00e9claration) et t\u00e9l\u00e9payer leur TVA quel que soit leur chiffre d\u2019affaires.<\/div><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-9338\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-3-e1620286728230.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"210\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-3-e1620286728230.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-3-e1620286728230-300x93.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<p><strong><span class=\"exergue\">Cette partie regroupe l\u2019ensemble des op\u00e9rations de vente assujetties ou non \u00e0 la TVA effectu\u00e9es sur le mois \u00e0 d\u00e9clarer.<\/span><\/strong> <span class=\"exergue\">On y retrouve \u00e9galement les op\u00e9rations intracommunautaires\u00a0<\/span>: les acquisitions qui sont exigibles et les livraisons qui sont non exigibles et \u00e9galement les exportations hors UE.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9339\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-4-e1620286722104.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"323\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-4-e1620286722104.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-4-e1620286722104-300x143.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<p>Cette partie concerne la TVA collect\u00e9e : il existe 2 types de TVA\u00a0:<\/p>\n<ul>\n<li><span class=\"exergue\"><strong>La TVA sur les d\u00e9bits,<\/strong><\/span>\u00a0exigible lors de l\u2019\u00e9mission de la facture et qui concerne principalement les entreprises dont l\u2019activit\u00e9 principale est l\u2019achat ou la revente de biens.<\/li>\n<li><span class=\"exergue\"><strong>La TVA sur les encaissements,<\/strong><\/span>\u00a0exigible lors du r\u00e8glement de la facture client et qui concerne principalement les entreprises prestataires de services et les professions lib\u00e9rales. Ces entreprises peuvent opter pour le r\u00e9gime de TVA sur les d\u00e9bits en l\u2019indiquant sur leur facture.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9340\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-5-e1620286709596.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"196\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-5-e1620286709596.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-5-e1620286709596-300x87.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<h2>3- TVA d\u00e9ductible<\/h2>\n<p><strong><span class=\"exergue\">Cette partie concerne la d\u00e9duction de la TVA<\/span><\/strong> qui est exigible directement lors de la r\u00e9ception\u00a0 de la facture des fournisseurs qui ont opt\u00e9 pour le r\u00e9gime de <strong>TVA sur les d\u00e9bits<\/strong> et lors des r\u00e8glements des factures fournisseurs pour ceux qui sont sous le r\u00e9gime de la <strong>TVA sur les encaissements.<\/strong><\/p>\n<p><strong><span class=\"exergue\">On y reporte \u00e9galement le cr\u00e9dit de TVA calcul\u00e9 le mois pr\u00e9c\u00e9dent.<\/span><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9341\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-6-e1620286684537.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"220\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-6-e1620286684537.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-6-e1620286684537-300x98.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<p>Cette partie d\u00e9finit si :<\/p>\n<ul>\n<li><span class=\"exergue\">la TVA sur le mois <strong>est \u00e0 payer<\/strong><\/span> (TVA collect\u00e9e &gt; TVA d\u00e9ductible)<\/li>\n<li><span class=\"exergue\">si l\u2019entreprise a<strong> un cr\u00e9dit de TVA<\/strong><\/span> (TVA collect\u00e9e &lt; TVA d\u00e9ductible) qu\u2019elle peut imputer sur le mois suivant ou demander le remboursement de tout ou d\u2019une partie du cr\u00e9dit de TVA sur la d\u00e9claration n\u00b03519 si celui-ci exc\u00e8de 760 euros.<\/li>\n<\/ul>\n<p>De plus,<strong><span class=\"exergue\"> il y a possibilit\u00e9 de d\u00e9poser un acompte cong\u00e9s d\u00e8s lors que votre entreprise est ferm\u00e9e en juillet ou en ao\u00fbt<\/span><\/strong>. Celui-ci doit \u00eatre au moins \u00e9gal \u00e0 80 % de ce qui a \u00e9t\u00e9 d\u00e9clar\u00e9e le mois pr\u00e9c\u00e9dent.<\/p>\n<h2>4- TVA au r\u00e9gime du r\u00e9el normal\u00a0: comptabilisation de la d\u00e9claration CA3<\/h2>\n<p>Si la TVA due est \u00e0 payer\u00a0:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9342\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-7-e1620286673802.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"171\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-7-e1620286673802.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-7-e1620286673802-300x76.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<p>Si nous avons un cr\u00e9dit de TVA\u00a0:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-9343\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-8-e1620286664461.png\" alt=\"TVA au r\u00e9gime du r\u00e9el normal\" width=\"677\" height=\"172\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-8-e1620286664461.png 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2014\/11\/tva-reel-normal-tableau-8-e1620286664461-300x76.png 300w\" sizes=\"(max-width: 677px) 100vw, 677px\" \/><\/p>\n<p><strong>Remarque<\/strong>\u00a0:<\/p>\n<p><strong><span class=\"exergue\">La TVA appara\u00eet dans un compte 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><\/strong> 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 class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur la TVA ?\u00a0 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\"><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 class=\"p1\"><a href=\"https:\/\/valoxy.org\/blog\/regime-de-franchise-en-base\/\">La franchise en base de TVA<\/a><\/li>\n<li class=\"p1\"><span class=\"s4\"><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=\"s4\"><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<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime de TVA au r\u00e9el normal concerne les entreprises qui r\u00e9pondent \u00e0 deux conditions. Elles sont au r\u00e9gime r\u00e9el normal d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices. Et elles r\u00e9alisent un chiffre d\u2019affaires de plus de 254 000\u20ac pour les activit\u00e9s de&#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-9335","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 TVA au r\u00e9gime du r\u00e9el normal<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime de TVA au r\u00e9el normal s&#039;applique aux entreprises impos\u00e9es \u00e0 l&#039;IS au r\u00e9gime r\u00e9el normal et dont le chiffre d&#039;affaires d\u00e9passe un certain seuil.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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