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      <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&rsquo;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&rsquo;�tat</em>).

&nbsp;
<table>
<tbody>
<tr>
<td width="604">
<p style="text-align: center;"><strong>TVA DUE = TVA COLLECT�E &ndash; TVA D�DUCTIBLE</strong></p>
</td>
</tr>
</tbody>
</table>
<p style="text-align: center;"></p>
<strong><u>LE FONCTIONNEMENT DE LA TVA</u></strong>

&nbsp;

Cet <strong>imp�t</strong> <strong>g�n�ral</strong> sur la consommation se conforme � un principe ��<strong><em>non cumulatif</em></strong>��. L&rsquo;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&rsquo;�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&rsquo;un <strong>cr�dit d&rsquo;imp�t de TVA</strong>, si � l&rsquo;inverse c&rsquo;est la taxe sur la valeur ajout�e d�ductible qui est sup�rieure � la taxe sur la valeur ajout�e recueillie.

&nbsp;

Les entreprises ont donc un r�le de <strong>collecteur</strong> <strong>d&rsquo;imp�t</strong> pour l&rsquo;�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.

&nbsp;

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&rsquo;entraine aucune perturbation sur le r�sultat des entreprises. Par contre, la TVA permet d&rsquo;influencer le niveau de <strong>tr�sorerie</strong>, ce qui lui permet d&rsquo;avoir une <strong>meilleure</strong> <strong>gestion</strong>.

&nbsp;

<strong><u>�TABLIR UNE D�CLARATION DE TVA</u></strong>

&nbsp;

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&rsquo;une <strong>r�cup�ration</strong> <strong>de</strong> <strong>TVA</strong> en respectant des r�gles applicables � ce sujet. Tout d&rsquo;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&rsquo;est pour cette raison qu&rsquo;il est important de s&rsquo;informer sur les r�gimes applicables existants. La d�claration se fait sous forme d&rsquo;un formulaire � remplir. Lors de la premi�re d�claration de TVA, il est n�cessaire de s&rsquo;inscrire. L&rsquo;entreprise doit alors r�alis�e une d�claration initiale relevant du r�gime fiscal de soumission ainsi que des taux d&rsquo;imposition de TVA.

&nbsp;

<strong><u>�TABLIR LA D�CLARATION CA12</u></strong>

&nbsp;

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&rsquo;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&rsquo;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&rsquo;exercice. Votre d�claration doit comporter la <strong>totalit� des ventes et achats r�alis�s</strong> de l&rsquo;exercice cl�tur�: autrement dit la totalit� de la taxe sur la valeur ajout�e factur�e aux clients de l&rsquo;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 &euro; 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&rsquo;avoir un solde restant, o� � l&rsquo;inverse un cr�dit de TVA pouvant �tre diff�r� � l&rsquo;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&rsquo;envoyer cette d�claration ainsi que le r�glement au centre des imp�ts.

&nbsp;

<strong><u>�TABLIR LA D�CLARATION CA3</u></strong>

&nbsp;

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 &euro;</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&rsquo;entreprise ainsi que les informations g�n�rales sur celle-ci, l&rsquo;adresse du chef d&rsquo;entreprise, le num�ro de SIRET ainsi que le num�ro de taxe sur la valeur ajout�e. Ensuite, il est primordial d&rsquo;indiquer le montant des op�rations effectu�es, c&rsquo;est-�-dire l&rsquo;ensemble des ventes et achats, qu&rsquo;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&rsquo;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&rsquo;inverse, les entreprises ont la possibilit� d&rsquo;obtenir un cr�dit de TVA pouvant �tre report� � l&rsquo;ann�e suivante ou encore faire l&rsquo;objet d&rsquo;une demande de remboursement. Bien �videmment, l&rsquo;�tape finale est de transmettre l&rsquo;ensemble au <strong>centre</strong> <strong>des</strong> <strong>imp�ts</strong>.

&nbsp;

<strong><u>CORRIGER UNE ERREUR SUR LA D�CLARATION DE TVA</u></strong>

&nbsp;

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&rsquo;administration</strong> <strong>fiscale</strong> sur une erreur, alors l&rsquo;entreprise est dans l&rsquo;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&rsquo;administration fiscale co�te ch�re.

&nbsp;

<strong><u>LES DIFF�RENTS TAUX DE TVA APPLICABLES </u></strong>

&nbsp;

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&rsquo;op�ration. Il existe quatre taux�:

&nbsp;
<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&rsquo;�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>
&nbsp;

<strong><u>LES ENTREPRISES EXON�R�ES</u></strong>

&nbsp;

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&rsquo;est elle qui est vers�e aux imp�ts. Certaines de ces entreprises b�n�ficient d&rsquo;une ��<em>franchise en base de TVA</em>��. Pour une entreprise exon�r�e de TVA, cela veut dire qu&rsquo;elle ne paie pas de taxe sur la valeur ajout�e�: elle ne doit pas mentionner la TVA sur la facturation et n&rsquo;est pas dans l&rsquo;obligation de remplir la d�claration mensuelle. Le gros inconv�nient, lorsqu&rsquo;une entreprise b�n�ficie d&rsquo;une exon�ration, repose sur le fait qu&rsquo;elle ne peut pas r�cup�rer la TVA qu&rsquo;elle a soutenue lors des achats de biens ou encore lors de prestations de services.

&nbsp;

&nbsp;

<strong><u>LES MENTIONS OBLIGATOIRES � MENTIONNER SUR LES FACTURES</u></strong>

&nbsp;
<ul>
	<li>Le num�ro de TVA�;</li>
</ul>
&nbsp;
<ul>
	<li>La date de r�glement�;</li>
</ul>
&nbsp;
<ul>
	<li>Le num�ro de la facture�originale ;</li>
</ul>
&nbsp;
<ul>
	<li>Le taux de TVA�applicable�;</li>
</ul>
&nbsp;
<ul>
	<li>Le nom, l&rsquo;adresse du client�;</li>
</ul>
&nbsp;
<ul>
	<li>Le montant de TVA � collecter�;</li>
</ul>
&nbsp;
<ul>
	<li>La date d&rsquo;�mission de la facture�;</li>
</ul>
&nbsp;
<ul>
	<li>La quantit� des biens et services�;</li>
</ul>
&nbsp;
<ul>
	<li>Le nom, l&rsquo;adresse de l&rsquo;entreprise�;</li>
</ul>
&nbsp;
<ul>
	<li>Le prix unitaire des biens et services�;</li>
</ul>
&nbsp;
<ul>
	<li>La d�nomination des biens et services�;</li>
</ul>
&nbsp;
<ul>
	<li>La date de livraison des biens et services�;</li>
</ul>
&nbsp;
<ul>
	<li>Le taux de p�nalit� encouru en cas de retard de paiement�;</li>
</ul>
&nbsp;
<ul>
	<li>Le montant hors taxe d� par le client ainsi que <strong>les r�ductions s&rsquo;il y en a.</strong></li>
</ul>
	  
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              <time class="post-date" datetime="2022-02-10 09:20:00" itemprop="datePublished"><span class="day">10</span> <span class="month">f�vrier</span> <span class="year">2022</span> &agrave; 09h20 </time>
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              <time class="post-date" datetime="2022-01-04 10:00:00" itemprop="datePublished"><span class="day">04</span> <span class="month">janvier</span> <span class="year">2022</span> &agrave; 10h00 </time>
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