{"id":38,"date":"2025-02-24T09:00:00","date_gmt":"2025-02-24T09:00:00","guid":{"rendered":"https:\/\/wp.cgcpartners.fr\/?p=38"},"modified":"2025-02-24T09:00:00","modified_gmt":"2025-02-24T09:00:00","slug":"la-franchise-en-base-de-tva","status":"publish","type":"post","link":"https:\/\/wp.cgcpartners.fr\/?p=38&lang=fr","title":{"rendered":"La franchise en base de TVA"},"content":{"rendered":"<p>La franchise en base de TVA est l&rsquo;un des trois r\u00e9gimes de TVA applicables en France. Elle permet aux entreprises dont le chiffre d&rsquo;affaires reste sous certains seuils de ne pas d\u00e9clarer ni reverser la TVA.<\/p>\n<h3>D\u00e9finition<\/h3>\n<p>Ce r\u00e9gime permet \u00e0 l&rsquo;entreprise de ne pas facturer la TVA \u00e0 ses clients, qui payent donc hors taxe ; l&rsquo;entreprise n&rsquo;a alors ni d\u00e9claration de TVA \u00e0 faire, ni TVA \u00e0 reverser \u00e0 l&rsquo;\u00c9tat.<\/p>\n<p>Les factures doivent porter la mention \u00ab TVA non applicable, article 293 B du CGI \u00bb. L&rsquo;absence de cette mention expose \u00e0 un redressement fiscal en cas de contr\u00f4le.<\/p>\n<h3>Seuils d&rsquo;\u00e9ligibilit\u00e9<\/h3>\n<p>Le chiffre d&rsquo;affaires annuel hors taxe doit rester sous ces plafonds :<\/p>\n<ul>\n<li>91 900 \u20ac pour les ventes de marchandises et prestations d&rsquo;h\u00e9bergement<\/li>\n<li>36 800 \u20ac pour les prestations de services et professions lib\u00e9rales (hors avocats)<\/li>\n<li>47 700 \u20ac pour les avocats, artistes-interpr\u00e8tes et activit\u00e9s r\u00e9mun\u00e9r\u00e9es en droits d&rsquo;auteur<\/li>\n<\/ul>\n<h3>Activit\u00e9s concern\u00e9es<\/h3>\n<p>La franchise s&rsquo;applique aux activit\u00e9s de vente et de prestation de service. Sont exclues certaines op\u00e9rations immobili\u00e8res, certaines activit\u00e9s agricoles et les livraisons intracommunautaires de moyens de transport neufs.<\/p>\n<h3>D\u00e9passement de seuil<\/h3>\n<p>En cas de d\u00e9passement des seuils pendant deux ann\u00e9es cons\u00e9cutives dans la limite de la tol\u00e9rance, l&rsquo;entreprise devient redevable de la TVA au 1er janvier suivant. En cas de d\u00e9passement du seuil de tol\u00e9rance, elle devient redevable d\u00e8s le premier jour du mois de d\u00e9passement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La franchise en base de TVA est l&rsquo;un des trois r\u00e9gimes de TVA applicables en France. Elle permet aux entreprises dont le chiffre d&rsquo;affaires\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-38","post","type-post","status-publish","format-standard","hentry","category---fr"],"acf":[],"_links":{"self":[{"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=\/wp\/v2\/posts\/38","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=38"}],"version-history":[{"count":0,"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=\/wp\/v2\/posts\/38\/revisions"}],"wp:attachment":[{"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wp.cgcpartners.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}