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post post-blog blog-detail-billet" style="padding-bottom:10px"> <div class="container"> <article id="post-4882" itemscope itemtype="http://schema.org/Article"> <header class="post-header"> <h1 class="mb-4" itemprop="headline">R�cup�ration de la TVA : le guide pratique</h1> </header> <meta property="og:image" content="https://www.lebonexpertcomptable.com"/> <meta name="twitter:image" content="https://www.lebonexpertcomptable.com"> <div itemprop="publisher" itemscope itemtype="http://schema.org/Organization" class="hidden"> <div itemprop="logo" itemscope itemtype="http://schema.org/ImageObject"> <meta itemprop="url" content="https://www.lebonexpertcomptable.com/media/1072/logo.png"> <img src="https://www.lebonexpertcomptable.com/media/1072/logo.png" alt="LebonExpertcomptable : comptable en ligne"> </div> <span itemprop="name">LebonExpertcomptable : comptable en ligne</span> </div> <div itemprop="mainEntityOfPage" href="https://www.lebonexpertcomptable.com" class="hidden"><p itemprop="name">LebonExpertcomptable : comptable en ligne</p></div> <ul class="post-infos list-unstyled list-inline text-muted my-4"> <li class="author list-inline-item" itemprop="author" itemscope="itemscope" itemtype="http://schema.org/Person"><i class="far fa-user mr-2"></i> <span itemprop="name">LebonExpertcomptable</span></li> <li class="list-inline-item"> <time class="post-date" datetime="2019-02-11 14:41:00" itemprop="datePublished" content="2019-02-11"><i class="far fa-clock mr-2"></i> <span class="day">11</span> <span class="month">f�vrier</span> <span class="year">2019</span></time> dans <a href="../../../../blog/comptabilite/"><span itemprop="about">Comptabilit�</span></a> Modification le : <time class="post_date" datetime="2019-02-11" itemprop="dateModified" content="2019-02-11"> <span class="jour">11</span> <span class="mois">f�v</span> <span class="annee">2019</span></time></li> </ul> <span> <div class="post-content" itemprop="articleBody">La<strong> <a href="https://www.lebonexpertcomptable.com/">taxe sur la valeur ajout�e</a></strong> est un <strong>imp�t</strong> <strong>g�n�ral</strong> sur la <strong>consommation</strong>. Celle-ci s’applique � la totalit� des biens et des services et est pay�e uniquement par le <strong>consommateur</strong> <strong>final</strong>. Il existe deux taxes sur la valeur ajout�e�: la TVA collect�e (<em>ventes de biens et services</em>) et la TVA d�ductible (<em>pay�e sur les d�penses, d�ductible du montant � payer � l’�tat</em>). <table> <tbody> <tr> <td width="604"> <p style="text-align: center;"><strong>TVA DUE = TVA COLLECT�E – TVA D�DUCTIBLE</strong></p> </td> </tr> </tbody> </table> <p style="text-align: center;"></p> <strong><u>LE FONCTIONNEMENT DE LA TVA</u></strong> Cet <strong>imp�t</strong> <strong>g�n�ral</strong> sur la consommation se conforme � un principe ��<strong><em>non cumulatif</em></strong>��. L’ensemble des entreprises sont affili�es (<em>sauf exceptions</em>). Celles-ci doivent recueillir la taxe sur la valeur ajout�e aupr�s de leurs clients, et ainsi d�duire le montant de celle-ci pay�es sur les d�penses. Les entreprises ont le choix entre verser la diff�rence � l’�tat (<em>soit tous les mois, soit tous les trimestres</em>) si leur taxe sur la valeur ajout�e recueillie est sup�rieure � la taxe sur la valeur ajout�e d�ductible ou de b�n�ficier d’un <strong>cr�dit d’imp�t de TVA</strong>, si � l’inverse c’est la taxe sur la valeur ajout�e d�ductible qui est sup�rieure � la taxe sur la valeur ajout�e recueillie. Les entreprises ont donc un r�le de <strong>collecteur</strong> <strong>d’imp�t</strong> pour l’�tat en facturant la taxe sur la valeur ajout�e � leurs clients, et la reversant par la suite aux imp�ts. Concernant leurs fournisseurs, une d�duction est faite � la taxe sur la valeur ajout�e, pay�e sur les achats. La taxe sur la valeur ajout�e est jug�e comme un ��<em><strong>imp�t</strong> <strong>neutre</strong></em>�� car celle-ci n’entraine aucune perturbation sur le r�sultat des entreprises. Par contre, la TVA permet d’influencer le niveau de <strong>tr�sorerie</strong>, ce qui lui permet d’avoir une <strong>meilleure</strong> <strong>gestion</strong>. <strong><u>�TABLIR UNE D�CLARATION DE TVA</u></strong> Toute personne assujettie � la <a href="https://blog.lebonexpertcomptable.com/blog/2018/08/07/quels-sont-les-differents-taux-de-tva-en-vigueur-en-france.html">TVA</a> peut b�n�ficier d’une <strong>r�cup�ration</strong> <strong>de</strong> <strong>TVA</strong> en respectant des r�gles applicables � ce sujet. Tout d’abord, il faut �tablir une <strong>d�claration de TVA</strong>, une mission complexe pour les <strong>auto-entrepreneurs</strong> ou <strong>micro-entrepreneurs</strong>. C’est pour cette raison qu’il est important de s’informer sur les r�gimes applicables existants. La d�claration se fait sous forme d’un formulaire � remplir. Lors de la premi�re d�claration de TVA, il est n�cessaire de s’inscrire. L’entreprise doit alors r�alis�e une d�claration initiale relevant du r�gime fiscal de soumission ainsi que des taux d’imposition de TVA. <strong><u>�TABLIR LA D�CLARATION CA12</u></strong> Selon le r�gime simplifi�, une<strong> d�claration annuelle de taxe sur la valeur ajout�e</strong> doit �tre �tablie sous un formulaire CA12 pour la r�cup�ration de la TVA. Les cr�ateurs d’entreprises doivent le transmettre au <strong>FISC</strong> au plus tard d�but mai pour les entreprises cl�turant leurs activit�s en fin d’ann�e. Concernant les entreprises ayant un exercice retard� ou avanc� doivent r�aliser le paiement dans les trois mois suivant la cl�ture de l’exercice. Votre d�claration doit comporter la <strong>totalit� des ventes et achats r�alis�s</strong> de l’exercice cl�tur�: autrement dit la totalit� de la taxe sur la valeur ajout�e factur�e aux clients de l’entreprise, ainsi que celle pay�e lors de vos achats. Sur cette d�claration, il est demand� de transmettre les deux derniers acomptes vers�s un an auparavant sauf si ce montant �tait inf�rieur � 1000 € pour pouvoir r�cup�rer la TVA. Par ailleurs, il est obligatoire de mentionner le montant de <strong>TVA nette</strong> correspondant au montant d� au <strong>Tr�sor</strong> <strong>Public</strong>, sauf pour les entreprises �tant en situation de <strong>cr�dit</strong> <strong>de TVA.</strong> Selon les acomptes vers�s, il est possible d’avoir un solde restant, o� � l’inverse un cr�dit de TVA pouvant �tre diff�r� � l’ann�e suivant ou encore de r�aliser une demande de remboursement. Enfin, lorsque toutes ces �tapes sont r�alis�es, il est primordial d’envoyer cette d�claration ainsi que le r�glement au centre des imp�ts. <strong><u>�TABLIR LA D�CLARATION CA3</u></strong> Le <strong>r�gime r�el normal</strong> ainsi que le <strong>r�gime mini-r�el</strong> est plus simple, il faut r�aliser une simple<strong> d�claration de taxe sur la valeur ajout�e mensuelle ou trimestrielle</strong> (<em>seulement si le montant annuel est inf�rieur � 4�000 €</em>) sur un f<a href="https://www.impots.gouv.fr/portail/formulaire/3310-ca3-sd/tva-et-taxes-assimilees-regime-du-reel-normal-mini-reel">ormulaire CA3</a> en y ajoutant un r�glement imm�diat pour b�n�ficier de la <strong>TVA r�cup�rable</strong>. Il est important de bien remplir ce formulaire�: coordonn�es de l’entreprise ainsi que les informations g�n�rales sur celle-ci, l’adresse du chef d’entreprise, le num�ro de SIRET ainsi que le num�ro de taxe sur la valeur ajout�e. Ensuite, il est primordial d’indiquer le montant des op�rations effectu�es, c’est-�-dire l’ensemble des ventes et achats, qu’ils soient imposables ou non. Ils doivent �tre indiqu�s par cat�gories, toujours en hors taxes du mois pr�c�dent. Par ailleurs, il est n�cessaire de compl�ter la partie ��<em>d�compte de la TVA � payer</em>���: reprendre les ventes ainsi que les prestations de services et ainsi indiquer la <strong>TVA</strong> <strong>collect�e</strong> par rapport au taux applicable. Ensuite, il faut inscrire les montants de <strong>TVA</strong> <strong>pay�es</strong> lors de vos achats, c’est-�-dire la <strong>TVA</strong> <strong>d�ductible</strong>. Enfin, dans la partie ��<em>taxes � payer</em>��, il faut mentionner le montant d� au <strong>FISC</strong>, car la <strong>TVA</strong> <strong>collect�e</strong> est sup�rieure � la <strong>TVA</strong> <strong>d�ductible</strong>. A l’inverse, les entreprises ont la possibilit� d’obtenir un cr�dit de TVA pouvant �tre report� � l’ann�e suivante ou encore faire l’objet d’une demande de remboursement. Bien �videmment, l’�tape finale est de transmettre l’ensemble au <strong>centre</strong> <strong>des</strong> <strong>imp�ts</strong>. <strong><u>CORRIGER UNE ERREUR SUR LA D�CLARATION DE TVA</u></strong> Les erreurs sont nombreuses lors de la d�claration de la taxe sur la valeur ajout�e. Cependant, un d�lai existe afin de les corriger. A partir du moment o� il y a eu remboursement de la TVA par <strong>l’administration</strong> <strong>fiscale</strong> sur une erreur, alors l’entreprise est dans l’obligation de transmettre une <strong>d�claration</strong> <strong>rectificative</strong>. Attention car si jamais celle-ci ne le fait pas, la correction de l’administration fiscale co�te ch�re. <strong><u>LES DIFF�RENTS TAUX DE TVA APPLICABLES </u></strong> Le taux applicable de <strong>taxation</strong> sur la <strong>valeur</strong> <strong>ajout�e</strong> est proportionnel au prix hors taxe des biens et services, variant en fonction du type d’op�ration. Il existe quatre taux�: <ul> <li><strong>Taux de TVA normal, habituel</strong> appliqu� sur la majorit� des ventes�: 20 %�;</li> <li><strong>Taux de TVA interm�diaire</strong> appliqu� � des secteurs particuliers�: 10 %</li> <li><strong>Taux r�duit</strong> <strong>de TVA</strong> appliqu� sur les produits alimentaires de base, fournitures d’�lectricit� et de gaz�;</li> <li><strong>Taux de TVA super</strong> <strong>r�duit</strong> appliqu� sur les m�dicaments, la presse, les spectacles vivants.</li> </ul> <strong><u>LES ENTREPRISES EXON�R�ES</u></strong> Il se trouve que certaines entreprises ne soient pas contribuables � la TVA pour le <strong>Tr�sor</strong> <strong>Public</strong>. La <strong>TVA</strong> <strong>factur�e</strong> doit alors �tre d�duite par les entreprises. On appelle la diff�rence�: la <strong>TVA</strong> <strong>effective</strong> d�clar�e, c’est elle qui est vers�e aux imp�ts. Certaines de ces entreprises b�n�ficient d’une ��<em>franchise en base de TVA</em>��. Pour une entreprise exon�r�e de TVA, cela veut dire qu’elle ne paie pas de taxe sur la valeur ajout�e�: elle ne doit pas mentionner la TVA sur la facturation et n’est pas dans l’obligation de remplir la d�claration mensuelle. Le gros inconv�nient, lorsqu’une entreprise b�n�ficie d’une exon�ration, repose sur le fait qu’elle ne peut pas r�cup�rer la TVA qu’elle a soutenue lors des achats de biens ou encore lors de prestations de services. <strong><u>LES MENTIONS OBLIGATOIRES � MENTIONNER SUR LES FACTURES</u></strong> <ul> <li>Le num�ro de TVA�;</li> </ul> <ul> <li>La date de r�glement�;</li> </ul> <ul> <li>Le num�ro de la facture�originale ;</li> </ul> <ul> <li>Le taux de TVA�applicable�;</li> </ul> <ul> <li>Le nom, l’adresse du client�;</li> </ul> <ul> <li>Le montant de TVA � collecter�;</li> </ul> <ul> <li>La date d’�mission de la facture�;</li> </ul> <ul> <li>La quantit� des biens et services�;</li> </ul> <ul> <li>Le nom, l’adresse de l’entreprise�;</li> </ul> <ul> <li>Le prix unitaire des biens et services�;</li> </ul> <ul> <li>La d�nomination des biens et services�;</li> </ul> <ul> <li>La date de livraison des biens et services�;</li> </ul> <ul> <li>Le taux de p�nalit� encouru en cas de retard de 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Qu'est-ce qu'une SASU ? Comment la créer ? Nos réponses à vos questions dans notre nouvel article ! </div> <a href="../../../../blog/2021/12/10/sasu-tout-savoir-sur-cette-entreprise-et-sa-comptabilite.html" class="btn btn-link p-0" itemprop="url">Lire la suite <i class="fas fa-long-arrow-alt-right ml-2"></i></a> </div> </article> </div> <div class="col-12 col-md-6 col-lg-4 d-flex align-items-stretch" data-aos="zoom-in" data-aos-delay="300"> <article class="card post-blog blog-liste-billets" id="post-5612" itemscope itemtype="http://schema.org/Blog"> <a href="../../../../blog/2021/11/09/micro-entreprise-comment-choisir-son-expert-comptable.html"> <img src="/media/g_miniature/7632.webp" alt="Auto-entrepreneur : comment choisir son expert-comptable ?" itemprop="image" class="card-img-top"/> <div class="position-relative"> <svg class="position-absolute fond-actus" version="1.1" preserveaspectratio="none" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="100%" height="140px" viewbox="20 -20 300 100"> <path d="M30.913,43.944c0,0,42.911-34.464,87.51-14.191c77.31,35.14,113.304-1.952,146.638-4.729 c48.654-4.056,69.94,16.218,69.94,16.218v54.396H30.913V43.944z" opacity="0.4" fill="#f0f1f3"></path> <path d="M-35.667,44.628c0,0,42.91-34.463,87.51-14.191c77.31,35.141,113.304-1.952,146.639-4.729 c48.653-4.055,69.939,16.218,69.939,16.218v54.396H-35.667V44.628z" opacity="0.4" fill="#f0f1f3"></path> <path d="M43.415,98.342c0,0,48.283-68.927,109.133-68.927c65.886,0,97.983,67.914,97.983,67.914v3.716 H42.401L43.415,98.342z" opacity="0" fill="#fff"></path> <path d="M-34.667,62.998c0,0,56-45.667,120.316-27.839C167.484,57.842,197,41.332,232.286,30.428 c53.07-16.399,104.047,36.903,104.047,36.903l1.333,36.667l-372-2.954L-34.667,62.998z" fill="#fff"></path> </svg> </div> </a> <div class="card-body position-relative"> <small class="text-uppercase text-muted"><span itemprop="about">Comptabilit�</span></small> <h3 itemprop="headline" class="card-title my-2"><a href="../../../../blog/2021/11/09/micro-entreprise-comment-choisir-son-expert-comptable.html">Auto-entrepreneur : comment choisir son expert-comptable ?</a></h3> <p class="text-muted my-3"><i class="far fa-clock mr-2"></i> <time class="post-date" datetime="2021-11-09 08:00:00" itemprop="datePublished"><span class="day">09</span> <span class="month">novembre</span> <span class="year">2021</span> à 08h00 </time> </p> <div class="post-content card-text mb-4" itemprop="text">En France, il est possible, pour les très petites entreprises appelées les micro-entreprises, de ne pas tenir une comptabilité. En effet, une disposition législative permet ...</div> <a href="../../../../blog/2021/11/09/micro-entreprise-comment-choisir-son-expert-comptable.html" class="btn btn-link p-0" itemprop="url">Lire la suite <i class="fas fa-long-arrow-alt-right ml-2"></i></a> </div> </article> </div> <div class="col-12 col-md-6 col-lg-4 d-flex align-items-stretch" data-aos="zoom-in" data-aos-delay="100"> <article class="card post-blog blog-liste-billets" id="post-5602" itemscope itemtype="http://schema.org/Blog"> <a href="../../../../blog/2021/10/12/comment-creer-une-sci.html"> <img src="/media/g_miniature/7622.webp" alt="Comment créer une SCI ?" itemprop="image" class="card-img-top"/> <div class="position-relative"> <svg class="position-absolute fond-actus" version="1.1" preserveaspectratio="none" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="100%" height="140px" viewbox="20 -20 300 100"> <path d="M30.913,43.944c0,0,42.911-34.464,87.51-14.191c77.31,35.14,113.304-1.952,146.638-4.729 c48.654-4.056,69.94,16.218,69.94,16.218v54.396H30.913V43.944z" opacity="0.4" fill="#f0f1f3"></path> <path d="M-35.667,44.628c0,0,42.91-34.463,87.51-14.191c77.31,35.141,113.304-1.952,146.639-4.729 c48.653-4.055,69.939,16.218,69.939,16.218v54.396H-35.667V44.628z" opacity="0.4" fill="#f0f1f3"></path> <path d="M43.415,98.342c0,0,48.283-68.927,109.133-68.927c65.886,0,97.983,67.914,97.983,67.914v3.716 H42.401L43.415,98.342z" opacity="0" fill="#fff"></path> <path d="M-34.667,62.998c0,0,56-45.667,120.316-27.839C167.484,57.842,197,41.332,232.286,30.428 c53.07-16.399,104.047,36.903,104.047,36.903l1.333,36.667l-372-2.954L-34.667,62.998z" fill="#fff"></path> </svg> </div> </a> <div class="card-body position-relative"> <small class="text-uppercase text-muted"><span itemprop="about">Cr�ation d'entreprise</span></small> <h3 itemprop="headline" class="card-title my-2"><a href="../../../../blog/2021/10/12/comment-creer-une-sci.html">Comment cr�er une SCI ?</a></h3> <p class="text-muted my-3"><i class="far fa-clock mr-2"></i> <time class="post-date" datetime="2021-10-12 08:00:00" itemprop="datePublished"><span class="day">12</span> <span class="month">octobre</span> <span class="year">2021</span> à 08h00 </time> </p> <div class="post-content card-text mb-4" itemprop="text">Vous souhaitez vous renseigner sur la création d’une SCI ? Vous envisagez de créer une SCI ? Vous vous interrogez quant à la faisabilité de ce projet ? Nous sommes là ...</div> <a href="../../../../blog/2021/10/12/comment-creer-une-sci.html" class="btn btn-link p-0" itemprop="url">Lire la suite <i class="fas fa-long-arrow-alt-right ml-2"></i></a> </div> </article> </div> <div class="col-12 col-md-6 col-lg-4 d-flex align-items-stretch" data-aos="zoom-in" data-aos-delay="200"> <article class="card post-blog blog-liste-billets" id="post-5592" itemscope itemtype="http://schema.org/Blog"> <a href="../../../../blog/2021/09/17/combien-coute-un-salarie.html"> <img src="/media/g_miniature/7612.webp" alt="Combien coûte un salarié ?" itemprop="image" class="card-img-top"/> <div class="position-relative"> <svg class="position-absolute fond-actus" version="1.1" preserveaspectratio="none" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="100%" height="140px" viewbox="20 -20 300 100"> <path d="M30.913,43.944c0,0,42.911-34.464,87.51-14.191c77.31,35.14,113.304-1.952,146.638-4.729 c48.654-4.056,69.94,16.218,69.94,16.218v54.396H30.913V43.944z" opacity="0.4" fill="#f0f1f3"></path> <path d="M-35.667,44.628c0,0,42.91-34.463,87.51-14.191c77.31,35.141,113.304-1.952,146.639-4.729 c48.653-4.055,69.939,16.218,69.939,16.218v54.396H-35.667V44.628z" opacity="0.4" fill="#f0f1f3"></path> <path d="M43.415,98.342c0,0,48.283-68.927,109.133-68.927c65.886,0,97.983,67.914,97.983,67.914v3.716 H42.401L43.415,98.342z" opacity="0" fill="#fff"></path> <path d="M-34.667,62.998c0,0,56-45.667,120.316-27.839C167.484,57.842,197,41.332,232.286,30.428 c53.07-16.399,104.047,36.903,104.047,36.903l1.333,36.667l-372-2.954L-34.667,62.998z" fill="#fff"></path> </svg> </div> </a> <div class="card-body position-relative"> <small class="text-uppercase text-muted"><span itemprop="about">Comptabilit�</span></small> <h3 itemprop="headline" class="card-title my-2"><a href="../../../../blog/2021/09/17/combien-coute-un-salarie.html">Combien co�te un salari� ?</a></h3> <p class="text-muted my-3"><i class="far fa-clock mr-2"></i> <time class="post-date" datetime="2021-09-17 10:56:00" itemprop="datePublished"><span class="day">17</span> <span class="month">septembre</span> <span class="year">2021</span> à 10h56 </time> </p> <div class="post-content card-text mb-4" itemprop="text">Notre rédaction revient aujourd’hui avec un sujet plus qu’intéressant pour beaucoup d’entreprises : combien coûte réellement un salarié ? 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