{"id":8054,"date":"2022-04-11T10:00:37","date_gmt":"2022-04-11T08:00:37","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=8054"},"modified":"2022-02-10T13:46:55","modified_gmt":"2022-02-10T12:46:55","slug":"comment-beneficier-de-la-franchise-en-base-de-tva","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/comment-beneficier-de-la-franchise-en-base-de-tva\/","title":{"rendered":"Comment b\u00e9n\u00e9ficier de la franchise en base de TVA ?"},"content":{"rendered":"<h2>La franchise en base de TVA<\/h2>\n<h3><img decoding=\"async\" class=\" wp-image-8058 alignright\" src=\"https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/La-franchise-en-base-TVA-194x300.png\" alt=\"La franchise en base TVA image\" width=\"169\" height=\"262\" srcset=\"https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/La-franchise-en-base-TVA-194x300.png 194w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/La-franchise-en-base-TVA-663x1024.png 663w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/La-franchise-en-base-TVA-768x1185.png 768w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/La-franchise-en-base-TVA-995x1536.png 995w, https:\/\/www.revue-fiduciaire.com\/blog\/wp-content\/uploads\/La-franchise-en-base-TVA.png 1174w\" sizes=\"(max-width: 169px) 100vw, 169px\" \/><\/h3>\n<p>&nbsp;<\/p>\n<p>La franchise en base de TVA s&rsquo;applique aux assujettis \u00e9tablis en France dont le chiffre d&rsquo;affaires (HT) n&rsquo;exc\u00e8de pas certains seuils.<br \/>\nD\u00e9couvrons quelles op\u00e9rations sont concern\u00e9s et quels sont les seuils.<\/p>\n<p>&nbsp;<\/p>\n<h3>Op\u00e9rations susceptibles de b\u00e9n\u00e9ficier de la franchise<\/h3>\n<p>Il s\u2019agit de <strong>l\u2019ensemble des livraisons de biens<\/strong>, qu\u2019elles soient internes ou intracommunautaires, et <strong>des prestations de services<\/strong>, \u00e0 l\u2019exception des op\u00e9rations mentionn\u00e9es au paragraphe suivant.<\/p>\n<h3>Op\u00e9rations exclues<\/h3>\n<ul>\n<li>Op\u00e9rations immobili\u00e8res<\/li>\n<li>Exploitants agricoles et bailleurs ruraux<\/li>\n<li>Op\u00e9rations soumises \u00e0 la TVA sur option ou selon une autorisation<\/li>\n<li>Livraisons intracommunautaires de moyens de transport neufs<\/li>\n<li>Activit\u00e9 occulte et flagrance fiscal : La franchise en base de TVA n\u2019est pas applicable au titre de l\u2019ann\u00e9e ou de l\u2019exercice au cours duquel <strong>un proc\u00e8s-verbal pour flagrance fiscale est \u00e9tabli<\/strong> (CGI art. <a class=\"revueSommaireLire\" href=\"https:\/\/rfedition.grouperf.com\/lien_spad\/?base=LEGI&amp;orig=REVUE_RF_FH&amp;code=LEGITEXT000006069577&amp;numero=293%20BA&amp;idspad=LEGIARTI000018014071\" target=\"_blank\" rel=\"noopener\">293 BA<\/a>) ou lorsque l<strong>es redevables exercent une activit\u00e9 occulte<\/strong> (CGI art. 293 B).<\/li>\n<\/ul>\n<h3>Seuils \u00e0 respecter pour b\u00e9n\u00e9ficier de la franchise<\/h3>\n<p>&nbsp;<\/p>\n<h4>Seuils ouvrant droit \u00e0 la franchise<\/h4>\n<ul>\n<li><strong>Ventes de marchandises, ventes \u00e0 consommer sur place et h\u00e9bergement,<\/strong> la franchise s\u2019applique au titre d\u2019une ann\u00e9e N aux entreprises dont le chiffre d\u2019affaires HT n\u2019exc\u00e8de pas en N \u2013 1 (CGI art. 293 B, I.1) :\n<div class=\"ct_enum_paragraphe\">\n<p>-soit <strong>85\u2009800\u00a0\u20ac<\/strong> ;<\/p>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<p>-soit <strong>94\u2009300\u00a0\u20ac<\/strong>, lorsque le chiffre d\u2019affaires HT de N \u2013 2 n\u2019exc\u00e8de pas 85\u2009800\u00a0\u20ac.<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Il faut \u00e9galement que le chiffre d\u2019affaires HT de l\u2019ann\u00e9e N correspondant \u00e0 ces activit\u00e9s n\u2019exc\u00e8de pas 94\u2009300 \u20ac.<\/p>\n<\/div>\n<\/li>\n<li><strong>Autres prestations de services , <\/strong>la franchise s\u2019applique au titre de l\u2019ann\u00e9e N aux entreprises dont le chiffre d\u2019affaires HT n\u2019exc\u00e8de pas en N \u2013 1 (CGI art. 293 B, I.2) :\n<div class=\"ct_enum_paragraphe\">\n<p>-soit <strong>34\u2009400\u00a0\u20ac<\/strong> ;<\/p>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<p>-soit <strong>36\u2009500\u00a0\u20ac<\/strong>, lorsque le chiffre d\u2019affaires HT de N \u2013 2 n\u2019exc\u00e8de pas 34\u2009400\u00a0\u20ac.<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Il faut \u00e9galement que le chiffre d\u2019affaires HT de l\u2019ann\u00e9e N correspondant \u00e0 ces activit\u00e9s n\u2019exc\u00e8de pas 36\u2009500 \u20ac.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<h4>D\u00e9passement des seuils<\/h4>\n<ul>\n<li><strong>CA sup\u00e9rieur \u00e0 85\u2009800 \u20ac ou 34\u2009400 \u20ac <\/strong> :\n<div class=\"ct_texte_paragraphe\">\n<p>En cas de franchissement des seuils de 85\u2009800\u00a0\u20ac ou 34\u2009400\u00a0\u20ac, <strong>la franchise en base est maintenue<\/strong>. Elle continue de s\u2019appliquer l\u2019ann\u00e9e suivant celle du franchissement des seuils de 85\u2009800 \u20ac ou 34\u2009400 \u20ac, \u00e0 condition que le chiffre d\u2019affaires de l\u2019ann\u00e9e en cours n\u2019exc\u00e8de pas 94\u2009300 \u20ac ou 36\u2009500 \u20ac.<\/p>\n<\/div>\n<\/li>\n<li><strong>CA sup\u00e9rieur \u00e0 94\u2009300 \u20ac ou 36\u2009500 \u20ac <\/strong>:\n<div class=\"ct_texte_paragraphe\">\n<p>La franchise en base cesse de s\u2019appliquer, et <strong>l\u2019assujetti devient redevable de la TVA \u00e0 compter du premier jour du mois du d\u00e9passement<\/strong>, lorsque le chiffre d\u2019affaires de l\u2019ann\u00e9e en cours d\u00e9passe (CGI art. 293 B, II) :<\/p>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<p>&#8211;<strong>94\u2009300\u00a0\u20ac<\/strong>, pour les ventes, ventes \u00e0 consommer sur place et prestations d\u2019h\u00e9bergement ;<\/p>\n<\/div>\n<div class=\"ct_enum_paragraphe\">\n<p>&#8211;<strong>36\u2009500\u00a0\u20ac<\/strong> pour les autres prestations de services.<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Le franchissement de ces seuils entra\u00eene <strong>la caducit\u00e9 des options ant\u00e9rieurement exerc\u00e9es pour le paiement de la TVA<\/strong> (ces options ne sont pas tacitement reconduites).<\/p>\n<\/div>\n<div class=\"ct_texte_paragraphe\">\n<p>Pour les assujettis r\u00e9alisant \u00e0 la fois des ventes et des prestations de services, la franchise cesse de s\u2019appliquer lorsque <strong>le chiffre d\u2019affaires global d\u00e9passe 94\u2009300\u00a0\u20ac<\/strong> ou lorsque <strong>le chiffre d\u2019affaires aff\u00e9rent aux prestations de services<\/strong>, autres que les ventes \u00e0 consommer sur place et les prestations d\u2019h\u00e9bergement, <strong>d\u00e9passe 36\u2009500\u00a0\u20ac<\/strong><span class=\"ct_reference\"> (BOFiP-TVA-DECLA-40-10-20-\u00a7 130-05\/07\/2017)<\/span>. En contrepartie de la taxation, les entreprises peuvent exercer leur droit \u00e0 d\u00e9duction.<\/p>\n<\/div>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La franchise en base de TVA &nbsp; La franchise en base de TVA s&rsquo;applique aux assujettis \u00e9tablis en France dont le chiffre d&rsquo;affaires (HT) n&rsquo;exc\u00e8de pas certains seuils. D\u00e9couvrons quelles op\u00e9rations sont concern\u00e9s et quels sont les seuils. &nbsp; Op\u00e9rations susceptibles de b\u00e9n\u00e9ficier de la franchise Il s\u2019agit de l\u2019ensemble des livraisons de biens, qu\u2019elles &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.revue-fiduciaire.com\/blog\/comment-beneficier-de-la-franchise-en-base-de-tva\/\"> <span class=\"screen-reader-text\">Comment b\u00e9n\u00e9ficier de la franchise en base de TVA ?<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":16,"featured_media":8055,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[2,7],"tags":[336,133,206,57],"class_list":["post-8054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-infographies","tag-franchise","tag-infographie","tag-legaldesign","tag-tva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment b\u00e9n\u00e9ficier de la franchise en base de TVA ? - RF Blog<\/title>\n<meta name=\"description\" content=\"Comment fonctionne la franchise en base de la TVA ? 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