{"id":483,"date":"2019-07-17T10:25:39","date_gmt":"2019-07-17T08:25:39","guid":{"rendered":"https:\/\/ipaidthat.io\/mag\/?p=483"},"modified":"2019-07-17T10:25:39","modified_gmt":"2019-07-17T08:25:39","slug":"les-grands-principes-de-la-tva-deductible","status":"publish","type":"post","link":"https:\/\/app.ipaidthat.io\/mag\/featured\/les-grands-principes-de-la-tva-deductible\/","title":{"rendered":"Les grands principes de la TVA d\u00e9ductible"},"content":{"rendered":"\n<p><strong>Le principe g\u00e9n\u00e9ral du droit \u00e0 d\u00e9duction de la TVA<\/strong> repose sur des conditions de fond, de forme et de temps qu\u2019il convient de conna\u00eetre sur le bout des doigts pour ne pas faire d\u2019impasse au moment de sa d\u00e9claration et de son paiement. <br>D\u00e9couvrez sans plus attendre les grands principes de la TVA d\u00e9ductible.<\/p>\n\n\n\n<h2 class=\"has-text-align-left wp-block-heading\">Quelles sont les op\u00e9rations de TVA ouvrant droit \u00e0 d\u00e9duction&nbsp;?<\/h2>\n\n\n\n<p>Pour toutes les op\u00e9rations commerciales\nr\u00e9alis\u00e9es au stade de production et de distribution de produits ou de services,\nl\u2019\u00c9tat fran\u00e7ais a pr\u00e9vu un syst\u00e8me de taxation&nbsp;: la TVA (Taxe sur la\nValeur Ajout\u00e9e).&nbsp;<\/p>\n\n\n\n<p><strong>La\nTVA est un imp\u00f4t indirect inclus dans le prix de vente des biens ou des\nservices et pay\u00e9 par les consommateurs au Tr\u00e9sor public.&nbsp;<\/strong><strong><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/ipaidthat.io\/mag\/wp-content\/uploads\/2021\/07\/TVAAA-deban.png\" alt=\"\" class=\"wp-image-6913\"\/><\/figure>\n\n\n\n<p>Le droit \u00e0 d\u00e9duction consiste \u00e0 d\u00e9duire de\nvos factures fournisseurs le montant de la TVA que vous facturez \u00e0 vos clients.\nCette d\u00e9duction a lieu globalement pour l\u2019ensemble des op\u00e9rations r\u00e9alis\u00e9es au\ncours d\u2019une p\u00e9riode donn\u00e9e (mois, trimestre ou ann\u00e9e).<\/p>\n\n\n\n<p><strong>Afin de pouvoir \u00eatre d\u00e9ductible, vous\ndevez respecter un certain nombre de conditions&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00eatre\nassujetti \u00e0 la TVA&nbsp;;<\/li><li>la\nTVA d\u00e9duite doit porter sur une marchandise ou un service utilis\u00e9 pour la\nr\u00e9alisation d\u2019op\u00e9rations imposables \u00e0 la TVA&nbsp;;<\/li><li>le\nbien ou le service doit \u00eatre n\u00e9cessaire \u00e0 l\u2019exploitation&nbsp;;<\/li><li>la\nd\u00e9duction de TVA doit porter sur un bien ou service issu d\u2019une disposition\nl\u00e9gale&nbsp;;<\/li><li>le\nbien ou service ne doit pas \u00eatre utilis\u00e9 \u00e0 plus de 90&nbsp;% \u00e0 des fins\n\u00e9trang\u00e8res (hors exercice de l\u2019entreprise).<\/li><\/ul>\n\n\n\n<p><strong>Les op\u00e9rations ouvrant droit \u00e0 d\u00e9ductibilit\u00e9\nsont les suivantes&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la livraison de biens et de prestations de services soumises \u00e0 la TVA\u00a0;<\/li><li>les acquisitions intracommunautaires et les op\u00e9rations assimil\u00e9es\u00a0;<\/li><li>les op\u00e9rations non imposables en France r\u00e9alis\u00e9es par des assujettis qui b\u00e9n\u00e9ficient de la mesure d\u2019imposition si les transactions ont eu lieu en France\u00a0;<\/li><li>certaines op\u00e9rations d\u2019assurance\u00a0;<\/li><li>certaines op\u00e9rations bancaires et financi\u00e8res\u00a0;<\/li><li>les op\u00e9rations exon\u00e9r\u00e9es relevant du commerce ext\u00e9rieur\u00a0;<\/li><li>les op\u00e9rations r\u00e9alis\u00e9es en suspension de taxe\u00a0;<\/li><li>les op\u00e9rations portant sur les produits p\u00e9troliers effectu\u00e9s en suspension de taxe\u00a0;<\/li><li>les op\u00e9rations d\u2019entremise\u00a0;<\/li><li>les op\u00e9rations effectu\u00e9es par les interm\u00e9diaires du loto ou les courtiers\u00a0;<\/li><li>les travaux de construction, d\u2019am\u00e9nagement ou d\u2019entretien de monuments aux morts\u00a0;<\/li><li>certaines op\u00e9rations particuli\u00e8res d\u2019assujettis non \u00e9tablis en France (voir l\u2019<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=7D92F0EA871DDFA7CECAF02BE2526C8D.tpdjo07v_2?idArticle=LEGIARTI000022146979&amp;cidTexte=LEGITEXT000006069569&amp;dateTexte=20140414&amp;categorieLien=id&amp;oldAction=rechCodeArticle\">article 242-0 M de l\u2019annexe II au CGI<\/a> \u00e0 l\u2019<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=7D92F0EA871DDFA7CECAF02BE2526C8D.tpdjo07v_2?idArticle=LEGIARTI000022147006&amp;cidTexte=LEGITEXT000006069569&amp;dateTexte=20140414&amp;categorieLien=id&amp;oldAction=rechCodeArticle\">article 242-0 Z ter de l\u2019annexe II au CGI<\/a>, l\u2019<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006309451&amp;dateTexte=&amp;categorieLien=cid\">article\u00a0271 du CGI<\/a> ou encore l\u2019<a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do;jsessionid=110B7A3171766F344B8A4A4041E8F87B.tpdjo03v_1?idArticle=LEGIARTI000026949956&amp;cidTexte=LEGITEXT000006069577&amp;categorieLien=id&amp;dateTexte=20140429\">article\u00a0286 ter du CGI<\/a>).<\/li><\/ul>\n\n\n\n<p><strong>De plus, pour \u00eatre d\u00e9ductible, la TVA\nfran\u00e7aise doit r\u00e9pondre aux conditions de forme suivantes&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>appara\u00eetre sur un document justificatif (preuve d\u2019achat, facture, document douanier, acte notari\u00e9)&nbsp;;<\/li><li>provenir d\u2019un document original comportant les mentions pr\u00e9vues par les dispositions des articles&nbsp;289, II du CGI et 242 nonies de l\u2019annexe II au CGI&nbsp;;<\/li><li>d\u00e9duire la TVA le mois suivant l\u2019achat concern\u00e9.<\/li><\/ul>\n\n\n\n[tdm_block_call_to_action title_text=\u00a0\u00bbRCVDMyVBOWNvdXZyZXolMjBsYSUyMHNvbHV0aW9uJTIwaVBhaWRUaGF0JTIwcG91ciUyMHNpbXBsaWZpZXIlMjBldCUyMGF1dG9tYXRpc2VyJTIwdm90cmUlMjBjb21wdGFiaWxpdCVDMyVBOSUyMCE=\u00a0\u00bb title_tag=\u00a0\u00bbh3&Prime; title_size=\u00a0\u00bbtdm-title-sm\u00a0\u00bb button_text=\u00a0\u00bbiPaidThat\u00a0\u00bb button_url=\u00a0\u00bbhttps:\/\/ipaidthat.io\/fr\/?utm_source=mag&amp;utm_campaign=menu&amp;utm_content=menu\u00a0\u00bb button_tdicon=\u00a0\u00bbtdc-font-fa tdc-font-fa-chevron-right\u00a0\u00bb button_size=\u00a0\u00bbtdm-btn-sm\u00a0\u00bb content_align_vertical=\u00a0\u00bbcontent-vert-center\u00a0\u00bb tds_title=\u00a0\u00bbtds_title1&Prime; tds_button=\u00a0\u00bbtds_button8&Prime; tds_button8-background_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb tds_button8-background_hover_color=\u00a0\u00bb#dd3333&Prime; tds_button8-icon_color=\u00a0\u00bb#ffffff\u00a0\u00bb tds_button8-shadow_shadow_color=\u00a0\u00bb#b5b5b5&Prime; tds_title1-title_color=\u00a0\u00bb#ff3c3c\u00a0\u00bb button_icon_space=\u00a0\u00bb8&Prime; button_width=\u00a0\u00bb100&Prime; tdc_css=\u00a0\u00bbeyJhbGwiOnsiZGlzcGxheSI6IiJ9fQ==\u00a0\u00bb tds_call_to_action=\u00a0\u00bbtds_call_to_action2&Prime; content_align_horizontal=\u00a0\u00bbcontent-horiz-left\u00a0\u00bb tds_title1-f_title_font_size=\u00a0\u00bb16&Prime;]\n\n\n\n<h2 class=\"wp-block-heading\">Comment remplir sa d\u00e9claration de taxe sur la valeur ajout\u00e9e&nbsp;?<\/h2>\n\n\n\n<p><strong>Les redevables de la taxe sur la valeur\najout\u00e9e doivent remplir<\/strong>\nchaque mois, trimestre ou ann\u00e9e, <strong>la\nd\u00e9claration de TVA n<sup>o<\/sup>&nbsp;3310&nbsp;CA3 ou CA12<\/strong>. <\/p>\n\n\n\n<p>Cette d\u00e9claration doit \u00eatre r\u00e9alis\u00e9e par transfert de fichier ou par internet via le site des imp\u00f4ts et la somme due pay\u00e9e au plus t\u00f4t \u00e0 la date d\u2019\u00e9ch\u00e9ance.<br>Dans la majeure partie des cas, la TVA et les taxes assimil\u00e9es doivent \u00eatre ex\u00e9cut\u00e9es et acquitt\u00e9es de mani\u00e8re mensuelle. Il existe cependant des facilit\u00e9s de d\u00e9claration et de paiement pour les redevables dont la TVA n\u2019exc\u00e8de pas les 4 000 euros par an. Ceux-ci ne doivent proc\u00e9der aux d\u00e9clarations de TVA que trimestriellement.<\/p>\n\n\n\n<p>Selon\nles op\u00e9rations r\u00e9alis\u00e9es, la date pour reverser la TVA collect\u00e9e est\nsusceptible de changer. <strong>La TVA est imposable\nde la mani\u00e8re suivante<\/strong>&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u00e0 la date d\u2019encaissement du prix ou des \u00e9ventuels acomptes de prestations de services&nbsp;;<\/li><li>\u00e0 la date de livraison pour les op\u00e9rations de livraisons de biens&nbsp;;<\/li><li>le 15 du mois suivant pour les op\u00e9rations relatives \u00e0 la livraison de biens ou \u00e0 l\u2019ach\u00e8vement de services&nbsp;;<\/li><li>\u00e0 la date de r\u00e9daction de l\u2019acte de mutation pour les ventes d\u2019immeubles.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u2019est-ce que le compte de TVA d\u00e9ductible sur les immobilisations&nbsp;?<\/h2>\n\n\n\n<p><strong>La TVA d\u00e9ductible sur les\nimmobilisations est une taxe appliqu\u00e9e \u00e0 un bien immobilis\u00e9<\/strong> et dont la comptabilisation est\ndiff\u00e9rente de celle de la TVA sur les biens et prestations de service.<\/p>\n\n\n\n<p>On\nparle de TVA d\u00e9ductible sur les immobilisations lorsque l\u2019achat concerne un\ninvestissement, notamment&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>les terrains \u00e0 b\u00e2tir&nbsp;;<\/li><li>les immeubles neufs&nbsp;;<\/li><li>les terrains non \u00e0 b\u00e2tir&nbsp;;<\/li><li>les v\u00e9hicules de tourisme&nbsp;;<\/li><li>les logiciels&nbsp;;<\/li><li>les fonds de commerce&nbsp;;<\/li><li>etc.<\/li><\/ul>\n\n\n\n<p>Ces\ninvestissements sont g\u00e9n\u00e9ralement espac\u00e9s dans le temps, et de ce fait, ils\nb\u00e9n\u00e9ficient d\u2019un certain nombre d\u2019avantages \u00e9conomiques. <\/p>\n\n\n\n<p>Ainsi,\nl\u2019administration fiscale consid\u00e8re qu\u2019un achat sup\u00e9rieur \u00e0 500 euros HT est un\ninvestissement qu\u2019il convient d\u2019immobiliser et non de passer en charge\nd\u2019exploitation. Sa gestion comptable est soumise \u00e0 des r\u00e8gles sp\u00e9cifiques et\ndans certains cas, il est m\u00eame possible que cette taxe d\u00e9ductible sur les\nimmobilisations ne puisse \u00eatre r\u00e9cup\u00e9r\u00e9e, notamment pour un v\u00e9hicule de\ntourisme par exemple.&nbsp;<\/p>\n\n\n\n<p>Si selon votre r\u00e9gime fiscal, vous \u00eates exigible \u00e0\nla TVA, vous devez imp\u00e9rativement \u00eatre au fait des exigences que vous impose le\nCode g\u00e9n\u00e9ral des imp\u00f4ts pour ne pas vous mettre en d\u00e9faut. <\/p>\n\n\n\n<p>La gestion de la TVA est une affaire de pr\u00e9paration\net n\u00e9cessite d\u2019en conna\u00eetre parfaitement la m\u00e9thodologie.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le principe g\u00e9n\u00e9ral du droit \u00e0 d\u00e9duction de la TVA repose sur des conditions de fond, de forme et de temps qu\u2019il convient de conna\u00eetre sur le bout des doigts pour ne pas faire d\u2019impasse au moment de sa d\u00e9claration et de son paiement. D\u00e9couvrez sans plus attendre les grands principes de la TVA d\u00e9ductible. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,4],"tags":[],"class_list":["post-483","post","type-post","status-publish","format-standard","hentry","category-comptabilite","category-featured"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Les grands principes de la TVA d\u00e9ductible<\/title>\n<meta name=\"description\" content=\"Quelles sont les op\u00e9rations de TVA ouvrant droit \u00e0 d\u00e9duction ? 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