TVA https://www.arcolib.fr/index.php/ fr Franchise en base de TVA https://www.arcolib.fr/index.php/content/franchise-en-base-de-tva <span class="field field--name-title field--type-string field--label-hidden">Franchise en base de TVA</span> <div class="clearfix text-formatted field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>Franchise en base de TVA</p> </div> <span class="field field--name-uid field--type-entity-reference field--label-hidden"><span lang="" about="/index.php/users/ds" typeof="schema:Person" property="schema:name" datatype="">DS</span></span> <span class="field field--name-created field--type-created field--label-hidden">dim 31/12/2023 - 09:16</span> <div class="field field--name-field-paragraph field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item"> <div class="paragraph paragraph--type--double-colonne-faq paragraph--view-mode--full"> <div class="field field--name-field-paragraph field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item"> <div class="paragraph paragraph--type--colonne-gauche paragraph--view-mode--full"> <div class="field field--name-field-paragraph field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item"> <div class="paragraph paragraph--type--petite-image paragraph--view-mode--full"> <div class="field field--name-field-image field--type-image field--label-hidden field__item"> <img src="/sites/default/files/TVA2_0.png" width="616" height="622" alt="" typeof="foaf:Image" /> </div> </div> </div> </div> </div> </div> </div> <div class="field field--name-field-contenu-paragraph field--type-entity-reference-revisions field--label-hidden field__items"> <div class="field__item"> <div class="paragraph paragraph--type--colonne-droite-faq paragraph--view-mode--full"> <div class="clearfix text-formatted field field--name-field-question-detail field--type-text-long field--label-hidden field__item"><p><span style="font-size:11.0pt"><span style="line-height:107%"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color:#2980b9;"><strong>La question :</strong></span><span style="color:#f1c40f;"><strong> Puis-je bénéficier de la franchise en base de TVA pour mon activité libérale ?</strong></span></span></span></span></p> </div> <div class="clearfix text-formatted field field--name-field-texte field--type-text-long field--label-hidden field__item"><p style="margin-bottom:11px"> </p> <p style="margin-bottom:11px"><span style="color:#2980b9;"><strong><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="border:none windowtext 1.0pt; font-family:&quot;Arial&quot;,sans-serif; padding:0cm">La solution :</span></span></span></span></strong></span></p> <p style="margin-bottom:11px"> </p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"><strong>Un professionnel libéral, réalisant des prestations de service</strong>, peut bénéficier sur l’année N de la franchise en base de TVA lorsque ses recettes de l’année N-1 n’excédaient pas 36 800 € * (37 500 € **) ou lorsque ses recettes des années N-1 et N étaient comprises entre 36 800 € * et 39 100 € * (37 500 € ** et 41 250 € **).</span></span></span></span></span></p> <p style="margin-bottom:11px"> </p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">Le régime de la franchise en base de TVA cesse donc de s’appliquer :</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"> - le premier jour du mois de dépassement du seuil de 39 100 € * (41 250 € **),</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"> - le 1er janvier de l’année N+1 lorsque les recettes de N et N-1 ont été comprises entre 36 800 € * et 39 100 € * (37 500 € ** et 41 250 € **).</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">A noter qu'à partir de 2025, le maintien de la franchise l’année suivant le dépassement du premier seuil limite ne s’applique pas à la nouvelle réglementation.</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"> </span></span></span></span></p> <p style="margin-bottom:11px"> </p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"><strong>Des seuils spécifiques de franchise sont prévus pour les activités d’avocat, d’artiste et auteur </strong>: 47 700 € * et 58 600 € * (50 000 € ** et 55 000 € **).</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">Toutefois, le maintien de la franchise l’année suivant le dépassement du premier seuil limite ne s’applique pas à ces francises spécifiques.</span></span></span></span></span></p> <p style="margin-bottom:11px"> </p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">Dès lors, la franchise en base de TVA cesse de s’appliquer pour ces 3 activités :</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">- le premier jour du mois de dépassement du seuil de 56 800 €*,</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">- le 1er Janvier de l’année N+1 lorsque le chiffre d’affaire de l’année N était compris entre 47 700 € * et 58 600 € *.</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"> </span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">* Seuils 2023 à 2024</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif">** Seuils à partir de 2025</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"> </span></span></span></span></p> <p style="margin-bottom:11px"> </p> <p style="margin-bottom:11px"><span style="color:#2980b9;"><strong><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="border:none windowtext 1.0pt; font-family:&quot;Arial&quot;,sans-serif; padding:0cm">Points de vigilance :</span></span></span></span></strong></span></p> <p style="margin-bottom:11px"> </p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"> - Les seuils applicables à la franchise en base de TVA sont actualisés tous les 3 ans.</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"> - Lors de la première année d’activité, la franchise en base est applicable si le chiffre d’affaires, non proratisé sur 365 jours, est inférieur au seuil de 36 800 € * (ou 47 700 € *). Toutefois, il convient de proratiser ces recettes pour déterminer si la franchise en base est applicable au titre de la seconde année d’activité.</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"> - Les bénéficiaires de la franchise en base doivent obligatoirement préciser la mention « TVA non applicable – article 293 B du CGI » sur leurs factures.</span></span></span></span></span><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"> </span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"> - Il est possible, pour un bénéficiaire de la franchise en base, d’opter pour l’assujettissement à la TVA de son activité.</span></span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#7f8c8d;"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"> </span></span></span></span></p> <p style="margin-bottom:11px"><span style="color:#2980b9;"><strong><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="border:none windowtext 1.0pt; font-family:&quot;Arial&quot;,sans-serif; padding:0cm">Sources :</span></span></span></span></strong></span></p> <p style="margin-bottom:11px"><span style="font-size:11pt"><span style="line-height:107%"><span style="font-family:Calibri,sans-serif"><span style="font-family:&quot;Arial&quot;,sans-serif"><span style="color: rgb(127, 140, 141); text-decoration: underline;"><span style="border:none windowtext 1.0pt; padding:0cm"><a href="https://bofip.impots.gouv.fr/bofip/849-PGP.html?identifiant=BOI-TVA-DECLA-40-10-10-20170705" style="color:blue; text-decoration:underline">BOI-TVA-DECLA-40-10-10</a></span></span></span></span></span></span></p> </div> </div> </div> </div> </div> </div> </div> <div class="field field--name-field-faq-categ field--type-entity-reference field--label-above"> <div class="field__label">Catégorie</div> <div class="field__item"><a href="/index.php/faq/tva" hreflang="fr">TVA</a></div> </div> Sun, 31 Dec 2023 08:16:42 +0000 DS 1884 at https://www.arcolib.fr