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Ici, ",{"data":733,"marks":734,"value":736,"nodeType":63},{},[735],{"type":275},"vous déduisez vos charges réelles pour déterminer votre résultat imposable",{"data":738,"marks":739,"value":740,"nodeType":63},{},[],", ce qui permet un calcul beaucoup plus précis.",{"data":742,"content":743,"nodeType":79},{},[744],{"data":745,"marks":746,"value":747,"nodeType":63},{},[],"Les charges déductibles incluent notamment :",{"data":749,"content":750,"nodeType":626},{},[751,760,770,780,790],{"data":752,"content":753,"nodeType":573},{},[754],{"data":755,"content":756,"nodeType":79},{},[757],{"data":758,"marks":759,"value":572,"nodeType":63},{},[],{"data":761,"content":762,"nodeType":573},{},[763],{"data":764,"content":765,"nodeType":79},{},[766],{"data":767,"marks":768,"value":769,"nodeType":63},{},[],"les intérêts d’emprunt",{"data":771,"content":772,"nodeType":573},{},[773],{"data":774,"content":775,"nodeType":79},{},[776],{"data":777,"marks":778,"value":779,"nodeType":63},{},[],"les frais de gestion",{"data":781,"content":782,"nodeType":573},{},[783],{"data":784,"content":785,"nodeType":79},{},[786],{"data":787,"marks":788,"value":789,"nodeType":63},{},[],"les travaux et réparations",{"data":791,"content":792,"nodeType":573},{},[793],{"data":794,"content":795,"nodeType":79},{},[796],{"data":797,"marks":798,"value":799,"nodeType":63},{},[],"les honoraires comptables",{"data":801,"content":802,"nodeType":79},{},[803,807,817],{"data":804,"marks":805,"value":806,"nodeType":63},{},[],"Mais le véritable avantage du régime réel repose sur les ",{"data":808,"content":810,"nodeType":74},{"uri":809},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-quun-amortissement-et-comment-le-calculer/",[811],{"data":812,"marks":813,"value":816,"nodeType":63},{},[814,815],{"type":72},{"type":275},"amortissements",{"data":818,"marks":819,"value":820,"nodeType":63},{},[],". Vous pouvez amortir le bien immobilier (hors terrain), le mobilier, et certains travaux.",{"data":822,"content":823,"nodeType":79},{},[824,828,837],{"data":825,"marks":826,"value":827,"nodeType":63},{},[],"Ce mécanisme réduit votre base imposable sans impacter votre ",{"data":829,"content":831,"nodeType":74},{"uri":830},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/tresorerie-nette/",[832],{"data":833,"marks":834,"value":836,"nodeType":63},{},[835],{"type":72},"trésorerie",{"data":838,"marks":839,"value":840,"nodeType":63},{},[],", ce qui explique pourquoi de nombreux investisseurs paient peu, voire pas d’impôt pendant plusieurs années.",{"data":842,"content":843,"nodeType":79},{},[844,847,852],{"data":845,"marks":846,"value":509,"nodeType":63},{},[],{"data":848,"marks":849,"value":515,"nodeType":63},{},[850,851],{"type":72},{"type":275},{"data":853,"marks":854,"value":855,"nodeType":63},{},[]," : les amortissements ne peuvent pas créer de déficit, mais ils sont reportables sans limite, ce qui permet d’optimiser votre fiscalité dans le temps.",{"data":857,"content":858,"nodeType":79},{},[859,863,868],{"data":860,"marks":861,"value":862,"nodeType":63},{},[],"En revanche, ce régime implique une comptabilité plus rigoureuse. Il faut aussi garder en tête qu’à la revente, certains éléments (comme les amortissements) peuvent être réintégrés dans le calcul de la plus-value, ce qui peut avoir ",{"data":864,"marks":865,"value":867,"nodeType":63},{},[866],{"type":275},"un impact fiscal",{"data":869,"marks":870,"value":479,"nodeType":63},{},[],{"data":872,"content":873,"nodeType":281},{},[874],{"data":875,"marks":876,"value":877,"nodeType":63},{},[],"Comment utiliser un simulateur LMNP ?",{"data":879,"content":880,"nodeType":79},{},[881],{"data":882,"marks":883,"value":884,"nodeType":63},{},[],"Un simulateur LMNP est simple à utiliser, mais la qualité du résultat dépend directement des informations renseignées. Chaque donnée doit être estimée avec cohérence.",{"data":886,"content":887,"nodeType":111},{},[888],{"data":889,"marks":890,"value":891,"nodeType":63},{},[],"Renseigner les informations sur le logement",{"data":893,"content":894,"nodeType":79},{},[895,899,904],{"data":896,"marks":897,"value":898,"nodeType":63},{},[],"Commencez par indiquer ",{"data":900,"marks":901,"value":903,"nodeType":63},{},[902],{"type":275},"la valeur HT du bien et celle du mobilier",{"data":905,"marks":906,"value":907,"nodeType":63},{},[],". Ces valeurs servent de base pour calculer les amortissements au régime réel. ",{"data":909,"content":910,"nodeType":79},{},[911,915,920],{"data":912,"marks":913,"value":914,"nodeType":63},{},[],"Précisez également ",{"data":916,"marks":917,"value":919,"nodeType":63},{},[918],{"type":275},"le type de location",{"data":921,"marks":922,"value":923,"nodeType":63},{},[],". Depuis les récentes évolutions réglementaires, notamment liées à l’encadrement des locations de type Airbnb, les règles ont changé. ",{"data":925,"content":926,"nodeType":79},{},[927,931,936,940,945,949,954],{"data":928,"marks":929,"value":930,"nodeType":63},{},[],"Les meublés de tourisme non classés sont désormais beaucoup ",{"data":932,"marks":933,"value":935,"nodeType":63},{},[934],{"type":275},"moins avantageux fiscalement",{"data":937,"marks":938,"value":939,"nodeType":63},{},[]," : le seuil du micro-BIC a été fortement abaissé à ",{"data":941,"marks":942,"value":944,"nodeType":63},{},[943],{"type":275},"15 000 €",{"data":946,"marks":947,"value":948,"nodeType":63},{},[]," de recettes annuelles, avec ",{"data":950,"marks":951,"value":953,"nodeType":63},{},[952],{"type":275},"un abattement réduit à 30 %",{"data":955,"marks":956,"value":957,"nodeType":63},{},[],". Au-delà, le passage au régime réel devient obligatoire.",{"data":959,"content":960,"nodeType":79},{},[961,965,970],{"data":962,"marks":963,"value":964,"nodeType":63},{},[],"Pour les meublés classés ou les chambres d’hôtes, les conditions restent plus favorables, mais l’abattement a également été",{"data":966,"marks":967,"value":969,"nodeType":63},{},[968],{"type":275}," revu à la baisse",{"data":971,"marks":972,"value":973,"nodeType":63},{},[],", ce qui réduit l’écart avec le régime réel.",{"data":975,"content":976,"nodeType":1195},{},[977,1037,1091,1143],{"data":978,"content":979,"nodeType":1036},{},[980,992,1003,1014,1025],{"data":981,"content":982,"nodeType":991},{},[983],{"data":984,"content":985,"nodeType":79},{},[986],{"data":987,"marks":988,"value":990,"nodeType":63},{},[989],{"type":275},"Type de 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Dans la pratique, le régime réel devient de plus en plus stratégique, car il permet de déduire les charges réelles et d’amortir le bien, ce que le micro-BIC ne permet pas.",{"data":1217,"content":1218,"nodeType":111},{},[1219],{"data":1220,"marks":1221,"value":1222,"nodeType":63},{},[],"Renseigner les revenus",{"data":1224,"content":1225,"nodeType":79},{},[1226],{"data":1227,"marks":1228,"value":1229,"nodeType":63},{},[],"Les loyers doivent être estimés avec prudence. Il ne suffit pas de prendre un montant théorique : il faut tenir compte du marché local, de la demande et du taux d’occupation.",{"data":1231,"content":1232,"nodeType":79},{},[1233],{"data":1234,"marks":1235,"value":1236,"nodeType":63},{},[],"Un loyer surestimé fausse toute la simulation et donne une vision trop optimiste de la rentabilité.",{"data":1238,"content":1239,"nodeType":111},{},[1240],{"data":1241,"marks":1242,"value":1243,"nodeType":63},{},[],"Renseigner les charges",{"data":1245,"content":1246,"nodeType":79},{},[1247,1251,1256],{"data":1248,"marks":1249,"value":1250,"nodeType":63},{},[],"Cette étape est déterminante. Vous devez intégrer ",{"data":1252,"marks":1253,"value":1255,"nodeType":63},{},[1254],{"type":275},"l’ensemble des dépenses ",{"data":1257,"marks":1258,"value":1259,"nodeType":63},{},[],"liées à votre investissement, qu’elles soient fixes ou variables. Pour ne rien oublier, pensez notamment :",{"data":1261,"content":1262,"nodeType":626},{},[1263,1273,1283,1306],{"data":1264,"content":1265,"nodeType":573},{},[1266],{"data":1267,"content":1268,"nodeType":79},{},[1269],{"data":1270,"marks":1271,"value":1272,"nodeType":63},{},[],"aux charges annuelles",{"data":1274,"content":1275,"nodeType":573},{},[1276],{"data":1277,"content":1278,"nodeType":79},{},[1279],{"data":1280,"marks":1281,"value":1282,"nodeType":63},{},[],"à la taxe foncière",{"data":1284,"content":1285,"nodeType":573},{},[1286],{"data":1287,"content":1288,"nodeType":79},{},[1289,1293,1302],{"data":1290,"marks":1291,"value":1292,"nodeType":63},{},[],"aux intérêts d’",{"data":1294,"content":1296,"nodeType":74},{"uri":1295},"https://www.clementine.fr/blog/calculateurs/montant-remboursement-emprunt/",[1297],{"data":1298,"marks":1299,"value":1301,"nodeType":63},{},[1300],{"type":72},"emprunt",{"data":1303,"marks":1304,"value":1305,"nodeType":63},{},[]," annuels",{"data":1307,"content":1308,"nodeType":573},{},[1309],{"data":1310,"content":1311,"nodeType":79},{},[1312],{"data":1313,"marks":1314,"value":1315,"nodeType":63},{},[],"aux frais comptables",{"data":1317,"content":1318,"nodeType":111},{},[1319],{"data":1320,"marks":1321,"value":1322,"nodeType":63},{},[],"Renseigner la fiscalité (taux marginale d’imposition TMI)",{"data":1324,"content":1325,"nodeType":79},{},[1326,1330,1335],{"data":1327,"marks":1328,"value":1329,"nodeType":63},{},[],"Le taux marginal d’imposition (TMI) permet d’",{"data":1331,"marks":1332,"value":1334,"nodeType":63},{},[1333],{"type":275},"estimer votre niveau d’imposition",{"data":1336,"marks":1337,"value":1338,"nodeType":63},{},[],". Plus votre TMI est élevé, plus les déductions du régime réel deviennent intéressantes.",{"data":1340,"content":1341,"nodeType":281},{},[1342],{"data":1343,"marks":1344,"value":1345,"nodeType":63},{},[],"Comment interpréter le résultat du simulateur LMNP ?",{"data":1347,"content":1348,"nodeType":79},{},[1349],{"data":1350,"marks":1351,"value":1352,"nodeType":63},{},[],"Une fois la simulation effectuée, plusieurs indicateurs doivent être analysés pour prendre une décision pertinente.",{"data":1354,"content":1355,"nodeType":111},{},[1356],{"data":1357,"marks":1358,"value":1359,"nodeType":63},{},[],"Identifier le régime le plus avantageux",{"data":1361,"content":1362,"nodeType":79},{},[1363,1367,1372],{"data":1364,"marks":1365,"value":1366,"nodeType":63},{},[],"Le premier point consiste à",{"data":1368,"marks":1369,"value":1371,"nodeType":63},{},[1370],{"type":275}," comparer les deux régimes fiscaux",{"data":1373,"marks":1374,"value":1375,"nodeType":63},{},[],". 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Il est essentiel de regarder la ",{"data":1391,"marks":1392,"value":1394,"nodeType":63},{},[1393],{"type":275},"rentabilité nette",{"data":1396,"marks":1397,"value":1398,"nodeType":63},{},[]," ainsi que le ",{"data":1400,"content":1402,"nodeType":74},{"uri":1401},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cash-flow/",[1403],{"data":1404,"marks":1405,"value":1407,"nodeType":63},{},[1406],{"type":72},"cash-flow",{"data":1409,"marks":1410,"value":1411,"nodeType":63},{},[],", c’est-à-dire la différence entre vos loyers et vos dépenses réelles.",{"data":1413,"content":1414,"nodeType":79},{},[1415,1418,1423],{"data":1416,"marks":1417,"value":509,"nodeType":63},{},[],{"data":1419,"marks":1420,"value":515,"nodeType":63},{},[1421,1422],{"type":72},{"type":275},{"data":1424,"marks":1425,"value":1426,"nodeType":63},{},[]," : un cash-flow négatif signifie que vous devez compléter chaque mois avec votre épargne, ce qui peut fragiliser votre projet.",{"data":1428,"content":1429,"nodeType":111},{},[1430],{"data":1431,"marks":1432,"value":1433,"nodeType":63},{},[],"Détecter les points faibles du projet ",{"data":1435,"content":1436,"nodeType":79},{},[1437,1441,1446],{"data":1438,"marks":1439,"value":1440,"nodeType":63},{},[],"Enfin, le simulateur permet d’",{"data":1442,"marks":1443,"value":1445,"nodeType":63},{},[1444],{"type":275},"identifier les points faibles de votre investissement",{"data":1447,"marks":1448,"value":1449,"nodeType":63},{},[],". 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Vous profiterez d’un service clé en main, d’une infrastructure fiable et d’une assistance continue.",{"data":2090,"content":2091,"nodeType":79},{},[2092,2096,2101,2105,2109,2113,2117],{"data":2093,"marks":2094,"value":2095,"nodeType":63},{},[],"En revanche, si vous souhaitez avoir un contrôle total sur votre site, avec ",{"data":2097,"marks":2098,"value":2100,"nodeType":63},{},[2099],{"type":275},"une plus grande liberté de personnalisation et des possibilités d’extension infinies",{"data":2102,"marks":2103,"value":2104,"nodeType":63},{},[],", ",{"data":2106,"marks":2107,"value":1825,"nodeType":63},{},[2108],{"type":275},{"data":2110,"marks":2111,"value":2112,"nodeType":63},{},[]," avec ",{"data":2114,"marks":2115,"value":1885,"nodeType":63},{},[2116],{"type":275},{"data":2118,"marks":2119,"value":2120,"nodeType":63},{},[]," est une alternative puissante, mais qui demande plus de compétences ou de ressources techniques.",{"data":2122,"content":2123,"nodeType":79},{},[2124,2128,2133,2137,2142,2146,2151],{"data":2125,"marks":2126,"value":2127,"nodeType":63},{},[],"Dans tous les cas, le choix dépendra de vos ",{"data":2129,"marks":2130,"value":2132,"nodeType":63},{},[2131],{"type":275},"besoins spécifiques",{"data":2134,"marks":2135,"value":2136,"nodeType":63},{},[],", de votre ",{"data":2138,"marks":2139,"value":2141,"nodeType":63},{},[2140],{"type":275},"budget ",{"data":2143,"marks":2144,"value":2145,"nodeType":63},{},[],"et du ",{"data":2147,"marks":2148,"value":2150,"nodeType":63},{},[2149],{"type":275},"temps ",{"data":2152,"marks":2153,"value":2154,"nodeType":63},{},[],"que vous êtes prêt à investir dans la gestion de votre site e-commerce.","Site e-commerce : Shopify ou Wordpress ?","Shopify ou WordPress pour votre site e-commerce ? Découvrez leurs différences et choisissez celle qui convient le mieux à votre projet.",[2158],{"data":2159,"marks":2160,"value":2162,"nodeType":63},{},[2161],{"type":72},"site internet","entry-hyperlink",{"data":2165,"marks":2166,"value":2167,"nodeType":63},{},[],". Ce stock est géré par le fournisseur, qui est également chargé de livrer les produits commandés sur le site à l’acheteur. Ce modèle permet au commerçant de réaliser des économies, notamment en n'ayant pas de stock à gérer, et en déléguant la logistique et l'expédition au fournisseur.",{"data":2169,"content":2170,"nodeType":79},{},[2171],{"data":2172,"marks":2173,"value":2174,"nodeType":63},{},[],"Concernant la TVA, le dropshipping est traditionnellement catégorisé comme une vente à distance, du fait que la livraison du produit commandé par le client est directe. Le système de TVA à appliquer dépend alors du montant du chiffre d'affaires réalisé et du pays de destination des produits.",{"data":2176,"content":2177,"nodeType":79},{},[2178],{"data":2179,"marks":2180,"value":2181,"nodeType":63},{},[],"En dessous d’un certain seuil de chiffre d’affaires, le lieu de la livraison est considéré comme étant dans l’État de départ des produits. Cela signifie que c’est la TVA de l’État du point de départ de la livraison qui est appliquée. Par exemple, si le dropshipping est basé en France, c’est la TVA française qui s'applique.",{"data":2183,"content":2184,"nodeType":79},{},[2185],{"data":2186,"marks":2187,"value":2188,"nodeType":63},{},[],"À l’inverse, lorsque le chiffre d'affaires dépasse ce seuil, la TVA à appliquer est celle de l’État d’arrivée du produit. 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Ces produits sont vendus en France, en Belgique, en Italie, en Allemagne et au Sénégal.",{"data":2212,"content":2213,"nodeType":281},{},[2214],{"data":2215,"marks":2216,"value":2218,"nodeType":63},{},[2217],{"type":275},"Récupérer la TVA étrangère",{"data":2220,"content":2221,"nodeType":79},{},[2222,2226,4454,4458,4467],{"data":2223,"marks":2224,"value":2225,"nodeType":63},{},[],"Si la TVA à appliquer est française, en fonction du régime de TVA, ",{"data":2227,"content":4448,"nodeType":2163},{"target":2228},{"metadata":2229,"sys":2232,"fields":2244},{"tags":2230,"concepts":2231},[],[],{"space":2233,"id":2235,"type":14,"createdAt":2236,"updatedAt":2237,"environment":2238,"publishedVersion":2240,"revision":2241,"contentType":2242,"locale":27},{"sys":2234},{"type":10,"linkType":11,"id":12},"X_XOZhAAACMAVneo","2022-09-20T15:49:10.806Z","2026-05-04T08:36:17.396Z",{"sys":2239},{"id":19,"type":10,"linkType":20},440,34,{"sys":2243},{"type":10,"linkType":25,"id":1714},{"title":2245,"slug":2246,"author":2247,"category":2287,"publishedAt":2299,"cover":2300,"summary":2320,"content":2382,"metaTitle":2245,"metaDescription":4447,"cta":30},"La déclaration de TVA : le guide complet 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normal.",{"data":2347,"content":2348,"nodeType":573},{},[2349],{"data":2350,"content":2351,"nodeType":79},{},[2352],{"data":2353,"marks":2354,"value":2355,"nodeType":63},{},[],"La TVA doit être déclarée en ligne via les formulaires CA3 ou CA12, selon le régime choisi.",{"data":2357,"content":2358,"nodeType":573},{},[2359],{"data":2360,"content":2361,"nodeType":79},{},[2362],{"data":2363,"marks":2364,"value":2365,"nodeType":63},{},[],"Les taux de TVA varient de 2,1 % à 20 % selon la nature des biens et services concernés.",{"data":2367,"content":2368,"nodeType":573},{},[2369],{"data":2370,"content":2371,"nodeType":79},{},[2372],{"data":2373,"marks":2374,"value":2375,"nodeType":63},{},[],"Le non-respect des obligations de déclaration peut entraîner des pénalités importantes, voire des sanctions 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Rassurez-vous, c’est une question que se posent de nombreux entrepreneurs. Entre les différents régimes, les échéances et les formulaires à remplir, la TVA peut vite sembler complexe. Pourtant, bien comprendre son fonctionnement est essentiel pour éviter les erreurs… et les pénalités qui vont avec.",{"data":2402,"content":2403,"nodeType":79},{},[2404],{"data":2405,"marks":2406,"value":2407,"nodeType":63},{},[],"Dans cet article, vous découvrirez à quoi sert la déclaration de TVA, qui doit la faire, quand et comment la réaliser selon le régime de votre entreprise.",{"data":2409,"content":2410,"nodeType":281},{},[2411],{"data":2412,"marks":2413,"value":2414,"nodeType":63},{},[],"Qu'est-ce que la déclaration de TVA ?",{"data":2416,"content":2417,"nodeType":79},{},[2418,2421,2425],{"data":2419,"marks":2420,"value":1634,"nodeType":63},{},[],{"data":2422,"marks":2423,"value":2396,"nodeType":63},{},[2424],{"type":275},{"data":2426,"marks":2427,"value":2428,"nodeType":63},{},[]," est un document obligatoire qui permet à l’administration fiscale de connaître le montant de TVA que votre entreprise a collecté auprès de ses clients et celui que vous avez payé sur vos achats professionnels. ",{"data":2430,"content":2431,"nodeType":79},{},[2432,2436,2446],{"data":2433,"marks":2434,"value":2435,"nodeType":63},{},[],"En fonction de ces montants, l’État détermine si vous devez reverser de la TVA ou, au contraire, si vous bénéficiez d’un ",{"data":2437,"content":2439,"nodeType":74},{"uri":2438},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/credit-de-tva/",[2440],{"data":2441,"marks":2442,"value":2445,"nodeType":63},{},[2443,2444],{"type":275},{"type":72},"crédit de TVA",{"data":2447,"marks":2448,"value":2449,"nodeType":63},{},[]," (lorsque vous avez payé plus de TVA que vous n’en avez collecté).",{"data":2451,"content":2452,"nodeType":79},{},[2453,2456,2461],{"data":2454,"marks":2455,"value":1634,"nodeType":63},{},[],{"data":2457,"marks":2458,"value":2460,"nodeType":63},{},[2459],{"type":275},"TVA (Taxe sur la Valeur Ajoutée)",{"data":2462,"marks":2463,"value":2464,"nodeType":63},{},[]," est un impôt indirect sur la consommation, collecté par les entreprises pour le compte de l’État. À chaque vente, vous encaissez la TVA incluse dans le prix, puis vous la reversez à l’administration après déduction de la TVA payée sur vos dépenses professionnelles.",{"data":2466,"content":2467,"nodeType":281},{},[2468],{"data":2469,"marks":2470,"value":2471,"nodeType":63},{},[],"Quels sont les différents régimes de TVA ?",{"data":2473,"content":2474,"nodeType":79},{},[2475],{"data":2476,"marks":2477,"value":2478,"nodeType":63},{},[],"En France, il existe trois principaux régimes de TVA qui s'appliquent selon la taille et l'activité de l'entreprise :",{"data":2480,"content":2481,"nodeType":626},{},[2482,2537,2591],{"data":2483,"content":2484,"nodeType":573},{},[2485],{"data":2486,"content":2487,"nodeType":79},{},[2488,2492,2502,2506,2515,2519,2524,2528,2533],{"data":2489,"marks":2490,"value":1601,"nodeType":63},{},[2491],{"type":275},{"data":2493,"content":2495,"nodeType":74},{"uri":2494},"https://www.clementine.fr/blog/taxes-et-impots/la-franchise-en-base-de-tva/",[2496],{"data":2497,"marks":2498,"value":2501,"nodeType":63},{},[2499,2500],{"type":72},{"type":275},"régime de franchise en base de TVA",{"data":2503,"marks":2504,"value":2505,"nodeType":63},{},[]," : Ce régime s’adresse aux petites entreprises qui ne dépassent pas certains seuils de ",{"data":2507,"content":2509,"nodeType":74},{"uri":2508},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires",[2510],{"data":2511,"marks":2512,"value":2514,"nodeType":63},{},[2513],{"type":72},"chiffre d'affaires",{"data":2516,"marks":2517,"value":2518,"nodeType":63},{},[]," (",{"data":2520,"marks":2521,"value":2523,"nodeType":63},{},[2522],{"type":275},"85 000€",{"data":2525,"marks":2526,"value":2527,"nodeType":63},{},[]," pour les activités commerciales et d'hébergement, et ",{"data":2529,"marks":2530,"value":2532,"nodeType":63},{},[2531],{"type":275},"37 500€ ",{"data":2534,"marks":2535,"value":2536,"nodeType":63},{},[],"pour les activités de prestations de services en 2026). Si vous êtes concerné, vous ne facturez pas de TVA à vos clients, mais vous ne pouvez pas récupérer la TVA sur vos achats non plus.",{"data":2538,"content":2539,"nodeType":573},{},[2540],{"data":2541,"content":2542,"nodeType":79},{},[2543,2547,2557,2561,2566,2570,2575,2579,2588],{"data":2544,"marks":2545,"value":1601,"nodeType":63},{},[2546],{"type":275},{"data":2548,"content":2550,"nodeType":74},{"uri":2549},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-reel-simplifie-de-tva/",[2551],{"data":2552,"marks":2553,"value":2556,"nodeType":63},{},[2554,2555],{"type":72},{"type":275},"régime réel simplifié",{"data":2558,"marks":2559,"value":2560,"nodeType":63},{},[]," : Ce régime concerne les entreprises dont le chiffre d'affaires est inférieur à ",{"data":2562,"marks":2563,"value":2565,"nodeType":63},{},[2564],{"type":275},"840 000€ ",{"data":2567,"marks":2568,"value":2569,"nodeType":63},{},[],"pour les activités de vente et ",{"data":2571,"marks":2572,"value":2574,"nodeType":63},{},[2573],{"type":275},"254 000€ ",{"data":2576,"marks":2577,"value":2578,"nodeType":63},{},[],"pour les prestations de services. La TVA est déclarée une fois par an avec des acomptes semestriels via la déclaration ",{"data":2580,"content":2582,"nodeType":74},{"uri":2581},"https://www.clementine.fr/blog/taxes-et-impots/ca12/",[2583],{"data":2584,"marks":2585,"value":2587,"nodeType":63},{},[2586],{"type":72},"CA12",{"data":2589,"marks":2590,"value":479,"nodeType":63},{},[],{"data":2592,"content":2593,"nodeType":573},{},[2594],{"data":2595,"content":2596,"nodeType":79},{},[2597,2601,3101,3105,3113],{"data":2598,"marks":2599,"value":1601,"nodeType":63},{},[2600],{"type":275},{"data":2602,"content":3094,"nodeType":2163},{"target":2603},{"metadata":2604,"sys":2607,"fields":2619},{"tags":2605,"concepts":2606},[],[],{"space":2608,"id":2610,"type":14,"createdAt":2611,"updatedAt":2612,"environment":2613,"publishedVersion":2615,"revision":2616,"contentType":2617,"locale":27},{"sys":2609},{"type":10,"linkType":11,"id":12},"X42VNBEAAB0AfNMr","2022-09-20T15:50:44.157Z","2026-05-04T08:38:14.356Z",{"sys":2614},{"id":19,"type":10,"linkType":20},46,20,{"sys":2618},{"type":10,"linkType":25,"id":1714},{"title":2620,"slug":2621,"author":2622,"category":2662,"publishedAt":2674,"cover":2675,"content":2697,"metaTitle":2620,"metaDescription":3093},"Le régime réel normal de TVA : tout ce que vous devez savoir","le-regime-reel-normal-de-tva",{"metadata":2623,"sys":2626,"fields":2633},{"tags":2624,"concepts":2625},[],[],{"space":2627,"id":315,"type":14,"createdAt":316,"updatedAt":317,"environment":2629,"publishedVersion":320,"revision":45,"contentType":2631,"locale":27},{"sys":2628},{"type":10,"linkType":11,"id":12},{"sys":2630},{"id":19,"type":10,"linkType":20},{"sys":2632},{"type":10,"linkType":25,"id":323},{"name":325,"slug":326,"profilePicture":2634,"job":349,"introduction":350,"presentation":2647,"linkedin":368},{"metadata":2635,"sys":2638,"fields":2643},{"tags":2636,"concepts":2637},[],[],{"space":2639,"id":334,"type":168,"createdAt":335,"updatedAt":335,"environment":2641,"publishedVersion":338,"revision":339,"locale":27},{"sys":2640},{"type":10,"linkType":11,"id":12},{"sys":2642},{"id":19,"type":10,"linkType":20},{"title":326,"description":341,"file":2644},{"url":343,"details":2645,"fileName":348,"contentType":186},{"size":345,"image":2646},{"width":347,"height":347},{"data":2648,"content":2649,"nodeType":80},{},[2650,2656],{"data":2651,"content":2652,"nodeType":79},{},[2653],{"data":2654,"marks":2655,"value":360,"nodeType":63},{},[],{"data":2657,"content":2658,"nodeType":79},{},[2659],{"data":2660,"marks":2661,"value":367,"nodeType":63},{},[],{"metadata":2663,"sys":2666,"fields":2673},{"tags":2664,"concepts":2665},[],[],{"space":2667,"id":1580,"type":14,"createdAt":1581,"updatedAt":1581,"environment":2669,"publishedVersion":97,"revision":339,"contentType":2671,"locale":27},{"sys":2668},{"type":10,"linkType":11,"id":12},{"sys":2670},{"id":19,"type":10,"linkType":20},{"sys":2672},{"type":10,"linkType":25,"id":416},{"title":1587,"slug":1588,"metaTitle":1589,"metaDescription":1590},"2017-01-12T00:00:00.000Z",{"metadata":2676,"sys":2679,"fields":2688},{"tags":2677,"concepts":2678},[],[],{"space":2680,"id":2682,"type":168,"createdAt":2683,"updatedAt":2684,"environment":2685,"publishedVersion":2687,"revision":45,"locale":27},{"sys":2681},{"type":10,"linkType":11,"id":12},"6JZq8eGekhPIRTUuVPt5j8","2022-09-20T09:54:13.242Z","2024-10-23T15:32:43.912Z",{"sys":2686},{"id":19,"type":10,"linkType":20},8,{"title":2689,"description":2690,"file":2691},"Régime réel normal de TVA","Image article Régime réel normal de TVA",{"url":2692,"details":2693,"fileName":2696,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/6JZq8eGekhPIRTUuVPt5j8/2456dae69c677080e088e6f9b9ac701b/image_article_r_gime_r_el_normal_TVA.webp",{"size":2694,"image":2695},10072594,{"width":1791,"height":1792},"image_article_régime_réel_normal_TVA.webp",{"data":2698,"content":2699,"nodeType":80},{},[2700,2707,2714,2741,2774,2781,2797,2804,2823,2856,2863,2870,2877,2910,2917,2924,2931,2990,3010,3017,3059],{"data":2701,"content":2702,"nodeType":79},{},[2703],{"data":2704,"marks":2705,"value":2706,"nodeType":63},{},[],"Saviez-vous que le régime réel normal de TVA permet de récupérer votre crédit de TVA plus rapidement ? Si vous souhaitez optimiser la gestion de votre trésorerie, cet article vous donnera tous les détails pour comprendre et adopter ce régime.",{"data":2708,"content":2709,"nodeType":281},{},[2710],{"data":2711,"marks":2712,"value":2713,"nodeType":63},{},[],"C’est quoi le régime réel normal de TVA ?",{"data":2715,"content":2716,"nodeType":79},{},[2717,2721,2726,2730,2737],{"data":2718,"marks":2719,"value":2720,"nodeType":63},{},[],"Le régime réel normal de TVA est un régime d'imposition dans lequel ",{"data":2722,"marks":2723,"value":2725,"nodeType":63},{},[2724],{"type":275},"les entreprises calculent et déclarent la TVA sur leurs ventes et achats de manière périodique",{"data":2727,"marks":2728,"value":2729,"nodeType":63},{},[],". Contrairement au ",{"data":2731,"content":2732,"nodeType":74},{"uri":2549},[2733],{"data":2734,"marks":2735,"value":2556,"nodeType":63},{},[2736],{"type":72},{"data":2738,"marks":2739,"value":2740,"nodeType":63},{},[],", le régime réel normal impose des déclarations de TVA plus fréquentes et plus détaillées.",{"data":2742,"content":2743,"nodeType":79},{},[2744,2748,2757,2761,2770],{"data":2745,"marks":2746,"value":2747,"nodeType":63},{},[],"Les entreprises soumises à ce régime doivent établir une ",{"data":2749,"content":2751,"nodeType":2163},{"target":2750},"[Circular ~.fields.content.content.13.content.1.data.target]",[2752],{"data":2753,"marks":2754,"value":2756,"nodeType":63},{},[2755],{"type":72},"déclaration",{"data":2758,"marks":2759,"value":2760,"nodeType":63},{},[]," mensuelle ou trimestrielle, où elles indiquent l’ensemble des opérations réalisées. La TVA collectée auprès des clients est alors compensée par la ",{"data":2762,"content":2764,"nodeType":74},{"uri":2763},"https://www.clementine.fr/blog/taxes-et-impots/tva-deductible-guide/",[2765],{"data":2766,"marks":2767,"value":2769,"nodeType":63},{},[2768],{"type":72},"TVA déductible",{"data":2771,"marks":2772,"value":2773,"nodeType":63},{},[]," payée sur les achats et charges de l’entreprise. La différence entre ces deux montants doit être réglée à l’administration fiscale.",{"data":2775,"content":2776,"nodeType":79},{},[2777],{"data":2778,"marks":2779,"value":2780,"nodeType":63},{},[],"Ce régime est particulièrement pertinent pour les entreprises qui réalisent des volumes de transactions importants ou qui ont des charges conséquentes, leur permettant de récupérer régulièrement la TVA sur leurs achats.",{"data":2782,"content":2783,"nodeType":79},{},[2784,2787,2794],{"data":2785,"marks":2786,"value":1662,"nodeType":63},{},[],{"data":2788,"content":2789,"nodeType":74},{"uri":1665},[2790],{"data":2791,"marks":2792,"value":1671,"nodeType":63},{},[2793],{"type":72},{"data":2795,"marks":2796,"value":479,"nodeType":63},{},[],{"data":2798,"content":2799,"nodeType":281},{},[2800],{"data":2801,"marks":2802,"value":2803,"nodeType":63},{},[],"Quelles sont les entreprises concernées par le régime réel normal de TVA ?",{"data":2805,"content":2806,"nodeType":79},{},[2807,2811,2819],{"data":2808,"marks":2809,"value":2810,"nodeType":63},{},[],"Le régime réel normal s’applique principalement aux entreprises dont le ",{"data":2812,"content":2813,"nodeType":74},{"uri":2508},[2814],{"data":2815,"marks":2816,"value":2818,"nodeType":63},{},[2817],{"type":72},"chiffre d’affaires",{"data":2820,"marks":2821,"value":2822,"nodeType":63},{},[]," excède certains seuils fixés par la loi. En 2026, ces seuils sont les suivants :",{"data":2824,"content":2825,"nodeType":626},{},[2826,2841],{"data":2827,"content":2828,"nodeType":573},{},[2829],{"data":2830,"content":2831,"nodeType":79},{},[2832,2837],{"data":2833,"marks":2834,"value":2836,"nodeType":63},{},[2835],{"type":275},"840 000€ de chiffre d’affaires annuel",{"data":2838,"marks":2839,"value":2840,"nodeType":63},{},[]," pour les activités de vente de biens, d’hébergement et de restauration.",{"data":2842,"content":2843,"nodeType":573},{},[2844],{"data":2845,"content":2846,"nodeType":79},{},[2847,2852],{"data":2848,"marks":2849,"value":2851,"nodeType":63},{},[2850],{"type":275},"254 000€ de chiffre d’affaires annuel",{"data":2853,"marks":2854,"value":2855,"nodeType":63},{},[]," pour les prestations de services et les activités libérales.",{"data":2857,"content":2858,"nodeType":79},{},[2859],{"data":2860,"marks":2861,"value":2862,"nodeType":63},{},[],"Au-delà de ces seuils, l’entreprise bascule automatiquement vers le régime réel normal, sauf demande contraire si elle souhaite rester sous le régime simplifié (sous certaines conditions).",{"data":2864,"content":2865,"nodeType":281},{},[2866],{"data":2867,"marks":2868,"value":2869,"nodeType":63},{},[],"Quand passer du régime réel simplifié en réel normal de TVA ?",{"data":2871,"content":2872,"nodeType":79},{},[2873],{"data":2874,"marks":2875,"value":2876,"nodeType":63},{},[],"Le passage du régime réel simplifié au régime réel normal peut se faire dans plusieurs circonstances :",{"data":2878,"content":2879,"nodeType":626},{},[2880,2895],{"data":2881,"content":2882,"nodeType":573},{},[2883],{"data":2884,"content":2885,"nodeType":79},{},[2886,2891],{"data":2887,"marks":2888,"value":2890,"nodeType":63},{},[2889],{"type":275},"Dépassement des seuils",{"data":2892,"marks":2893,"value":2894,"nodeType":63},{},[]," : Comme évoqué précédemment, si une entreprise dépasse les seuils de chiffre d'affaires du régime simplifié, elle est obligée de passer au régime réel normal à partir du 1er janvier de l’année suivant celle du dépassement.",{"data":2896,"content":2897,"nodeType":573},{},[2898],{"data":2899,"content":2900,"nodeType":79},{},[2901,2906],{"data":2902,"marks":2903,"value":2905,"nodeType":63},{},[2904],{"type":275},"Sur option",{"data":2907,"marks":2908,"value":2909,"nodeType":63},{},[]," : Une entreprise sous le régime simplifié peut, si elle le souhaite, opter pour le régime réel normal. Ce choix peut être stratégique si l’entreprise réalise de nombreuses opérations soumises à la TVA, lui permettant ainsi de récupérer la TVA plus fréquemment. L’option pour le régime réel normal doit être exercée avant la fin de l'année pour être applicable dès le 1er janvier de l'année suivante.",{"data":2911,"content":2912,"nodeType":79},{},[2913],{"data":2914,"marks":2915,"value":2916,"nodeType":63},{},[],"Il est important de noter que cette option est valable pour une période de deux ans minimum, après quoi elle peut être reconduite ou abandonnée selon la situation de l'entreprise.",{"data":2918,"content":2919,"nodeType":281},{},[2920],{"data":2921,"marks":2922,"value":2923,"nodeType":63},{},[],"En régime réel normal, comment et quand payer la TVA ?",{"data":2925,"content":2926,"nodeType":79},{},[2927],{"data":2928,"marks":2929,"value":2930,"nodeType":63},{},[],"Sous le régime réel normal, la TVA est déclarée et payée de façon régulière. Les entreprises ont deux options pour la fréquence des déclarations :",{"data":2932,"content":2933,"nodeType":626},{},[2934,2975],{"data":2935,"content":2936,"nodeType":573},{},[2937],{"data":2938,"content":2939,"nodeType":79},{},[2940,2945,2949,2958,2962,2971],{"data":2941,"marks":2942,"value":2944,"nodeType":63},{},[2943],{"type":275},"Déclaration mensuelle",{"data":2946,"marks":2947,"value":2948,"nodeType":63},{},[]," : C’est l’option par défaut pour les entreprises soumises au régime réel normal. Chaque mois, elles doivent remplir une déclaration de TVA (",{"data":2950,"content":2952,"nodeType":74},{"uri":2951},"https://www.clementine.fr/blog/taxes-et-impots/ca3/",[2953],{"data":2954,"marks":2955,"value":2957,"nodeType":63},{},[2956],{"type":72},"formulaire CA3",{"data":2959,"marks":2960,"value":2961,"nodeType":63},{},[],") en indiquant la ",{"data":2963,"content":2965,"nodeType":74},{"uri":2964},"https://www.clementine.fr/blog/taxes-et-impots/tva-collectee-guide/",[2966],{"data":2967,"marks":2968,"value":2970,"nodeType":63},{},[2969],{"type":72},"TVA collectée",{"data":2972,"marks":2973,"value":2974,"nodeType":63},{},[]," et déductible du mois précédent. Le paiement doit être effectué en même temps que la déclaration.",{"data":2976,"content":2977,"nodeType":573},{},[2978],{"data":2979,"content":2980,"nodeType":79},{},[2981,2986],{"data":2982,"marks":2983,"value":2985,"nodeType":63},{},[2984],{"type":275},"Déclaration trimestrielle",{"data":2987,"marks":2988,"value":2989,"nodeType":63},{},[]," : Cette option est possible pour les entreprises dont le montant annuel de TVA à payer est inférieur à 4 000€. Dans ce cas, les déclarations sont effectuées tous les trois mois, ce qui allège légèrement la gestion administrative.",{"data":2991,"content":2992,"nodeType":79},{},[2993,2997,3006],{"data":2994,"marks":2995,"value":2996,"nodeType":63},{},[],"Dans les deux cas, la déclaration doit être réalisée sur le ",{"data":2998,"content":3000,"nodeType":74},{"uri":2999},"https://www.impots.gouv.fr/accueil",[3001],{"data":3002,"marks":3003,"value":3005,"nodeType":63},{},[3004],{"type":72},"portail fiscal des impôts",{"data":3007,"marks":3008,"value":3009,"nodeType":63},{},[],", au plus tard le 24ème jour du mois suivant la période concernée. En cas de retard, l’entreprise s’expose à des pénalités et des intérêts de retard.",{"data":3011,"content":3012,"nodeType":281},{},[3013],{"data":3014,"marks":3015,"value":3016,"nodeType":63},{},[],"Les avantages et les inconvénients du régime réel normal de TVA",{"data":3018,"content":3019,"nodeType":79},{},[3020,3024,3029,3033,3038,3046,3050,3055],{"data":3021,"marks":3022,"value":3023,"nodeType":63},{},[],"Le régime réel normal de TVA permet une gestion plus fluide de la TVA. En effet, ",{"data":3025,"marks":3026,"value":3028,"nodeType":63},{},[3027],{"type":275},"les entreprises ont la possibilité de récupérer régulièrement la TVA sur leurs achats",{"data":3030,"marks":3031,"value":3032,"nodeType":63},{},[],", et de ",{"data":3034,"marks":3035,"value":3037,"nodeType":63},{},[3036],{"type":275},"se faire rembourser le ",{"data":3039,"content":3040,"nodeType":74},{"uri":2438},[3041],{"data":3042,"marks":3043,"value":2445,"nodeType":63},{},[3044,3045],{"type":275},{"type":72},{"data":3047,"marks":3048,"value":3049,"nodeType":63},{},[]," lorsque celui-ci est supérieur à la TVA collectée. Cela peut être particulièrement avantageux pour les entreprises ayant de lourds investissements, car elles ne sont pas obligées d'attendre la fin de l’exercice pour obtenir un remboursement, contrairement au régime réel simplifié. Par ailleurs, le paiement de la TVA se fait au fur et à mesure des déclarations mensuelles ou trimestrielles, ce qui permet de ",{"data":3051,"marks":3052,"value":3054,"nodeType":63},{},[3053],{"type":275},"lisser la trésorerie et d'éviter les ajustements importants",{"data":3056,"marks":3057,"value":3058,"nodeType":63},{},[]," en fin d’année.",{"data":3060,"content":3061,"nodeType":79},{},[3062,3066,3071,3075,3080,3084,3089],{"data":3063,"marks":3064,"value":3065,"nodeType":63},{},[],"Cependant, le régime réel normal de TVA impose ",{"data":3067,"marks":3068,"value":3070,"nodeType":63},{},[3069],{"type":275},"une rigueur administrative importante",{"data":3072,"marks":3073,"value":3074,"nodeType":63},{},[],". Les entreprises doivent tenir leur comptabilité à jour en permanence, car elles doivent déclarer leur chiffre d'affaires et leurs achats de manière régulière. Cela nécessite ",{"data":3076,"marks":3077,"value":3079,"nodeType":63},{},[3078],{"type":275},"une gestion stricte et des ressources",{"data":3081,"marks":3082,"value":3083,"nodeType":63},{},[]," pour s’assurer que toutes les opérations sont bien enregistrées en temps réel. De plus, ",{"data":3085,"marks":3086,"value":3088,"nodeType":63},{},[3087],{"type":275},"la fréquence élevée des déclarations peut alourdir la charge administrative",{"data":3090,"marks":3091,"value":3092,"nodeType":63},{},[],", notamment pour les petites entreprises qui ne disposent pas d’un service comptable dédié.","Découvrez comment le régime réel normal de TVA peut simplifier la gestion de votre TVA avec des déclarations régulières et des remboursements rapides",[3095],{"data":3096,"marks":3097,"value":3100,"nodeType":63},{},[3098,3099],{"type":72},{"type":275},"régime réel normal",{"data":3102,"marks":3103,"value":3104,"nodeType":63},{},[]," : Ce régime s’applique aux entreprises dont le chiffre d'affaires dépasse les seuils du réel simplifié. Vous devez alors déclarer la TVA chaque mois (ou chaque trimestre, si le montant de TVA à payer est inférieur à 4 000€ par an) via la déclaration ",{"data":3106,"content":3107,"nodeType":74},{"uri":2951},[3108],{"data":3109,"marks":3110,"value":3112,"nodeType":63},{},[3111],{"type":72},"CA3",{"data":3114,"marks":3115,"value":479,"nodeType":63},{},[],{"data":3117,"content":3118,"nodeType":281},{},[3119],{"data":3120,"marks":3121,"value":3122,"nodeType":63},{},[],"Comment savoir si on doit faire une déclaration de TVA ?",{"data":3124,"content":3125,"nodeType":79},{},[3126,3130,3135,3139,3144],{"data":3127,"marks":3128,"value":3129,"nodeType":63},{},[],"Le seuil de chiffre d'affaires est l'indicateur principal pour savoir si votre entreprise doit faire la déclaration de TVA. ",{"data":3131,"marks":3132,"value":3134,"nodeType":63},{},[3133],{"type":275},"Si vous êtes sous le régime de la franchise en base, vous n’avez pas à la déclarer",{"data":3136,"marks":3137,"value":3138,"nodeType":63},{},[],". Cependant, ",{"data":3140,"marks":3141,"value":3143,"nodeType":63},{},[3142],{"type":275},"dès que vous franchissez ce seuil, vous devrez passer sous le régime réel simplifié ou normal",{"data":3145,"marks":3146,"value":3147,"nodeType":63},{},[],", selon votre chiffre d’affaires.",{"data":3149,"content":3150,"nodeType":79},{},[3151,3155,3160],{"data":3152,"marks":3153,"value":3154,"nodeType":63},{},[],"Il est donc essentiel de surveiller régulièrement l’évolution de vos ventes. En cas de dépassement, vous devez immédiatement modifier votre régime fiscal. Par ailleurs, même si vous êtes sous le seuil, ",{"data":3156,"marks":3157,"value":3159,"nodeType":63},{},[3158],{"type":275},"vous pouvez volontairement opter pour un régime d'imposition à la TVA",{"data":3161,"marks":3162,"value":3163,"nodeType":63},{},[]," pour récupérer la TVA sur vos achats professionnels.",{"data":3165,"content":3166,"nodeType":281},{},[3167],{"data":3168,"marks":3169,"value":3170,"nodeType":63},{},[],"Pourquoi faire une déclaration de TVA ?",{"data":3172,"content":3173,"nodeType":79},{},[3174,3178,3183,3187,3196],{"data":3175,"marks":3176,"value":3177,"nodeType":63},{},[],"La déclaration de TVA est ",{"data":3179,"marks":3180,"value":3182,"nodeType":63},{},[3181],{"type":275},"une obligation légale ",{"data":3184,"marks":3185,"value":3186,"nodeType":63},{},[],"indiquée dans le ",{"data":3188,"content":3190,"nodeType":74},{"uri":3189},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/memento-fiscal/",[3191],{"data":3192,"marks":3193,"value":3195,"nodeType":63},{},[3194],{"type":72},"mémento fiscal",{"data":3197,"marks":3198,"value":3199,"nodeType":63},{},[]," pour toute entreprise soumise à cet impôt. En négligeant cette obligation, vous vous exposez à des pénalités financières, et plus grave encore, à des sanctions administratives pouvant aller jusqu’à la fermeture de l’entreprise.",{"data":3201,"content":3202,"nodeType":79},{},[3203,3207,3212],{"data":3204,"marks":3205,"value":3206,"nodeType":63},{},[],"Mais au-delà de l’obligation légale, ",{"data":3208,"marks":3209,"value":3211,"nodeType":63},{},[3210],{"type":275},"la déclaration de TVA peut aussi devenir un levier stratégique.",{"data":3213,"marks":3214,"value":3215,"nodeType":63},{},[]," En effet, les entreprises qui paient plus de TVA sur leurs achats que ce qu’elles collectent sur leurs ventes peuvent récupérer la différence sous forme de crédit de TVA.",{"data":3217,"content":3218,"nodeType":281},{},[3219],{"data":3220,"marks":3221,"value":3222,"nodeType":63},{},[],"Quels sont les taux de TVA ?",{"data":3224,"content":3225,"nodeType":79},{},[3226,3230,3239],{"data":3227,"marks":3228,"value":3229,"nodeType":63},{},[],"En 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Vous devez remplir le formulaire ",{"data":4148,"marks":4149,"value":3112,"nodeType":63},{},[4150],{"type":275},{"data":4152,"marks":4153,"value":4154,"nodeType":63},{},[]," pour le régime réel normal ou ",{"data":4156,"marks":4157,"value":2587,"nodeType":63},{},[4158],{"type":275},{"data":4160,"marks":4161,"value":4162,"nodeType":63},{},[]," pour le régime réel simplifié. Ce formulaire détaille la ",{"data":4164,"content":4165,"nodeType":74},{"uri":2964},[4166],{"data":4167,"marks":4168,"value":2970,"nodeType":63},{},[4169],{"type":72},{"data":4171,"marks":4172,"value":4173,"nodeType":63},{},[]," sur vos ventes et la ",{"data":4175,"content":4176,"nodeType":74},{"uri":2763},[4177],{"data":4178,"marks":4179,"value":2769,"nodeType":63},{},[4180],{"type":72},{"data":4182,"marks":4183,"value":4184,"nodeType":63},{},[]," sur vos achats.",{"data":4186,"content":4187,"nodeType":79},{},[4188,4192,4197,4201,4206],{"data":4189,"marks":4190,"value":4191,"nodeType":63},{},[],"Le calcul est simple : si la TVA collectée est supérieure à la TVA déductible, vous devez ",{"data":4193,"marks":4194,"value":4196,"nodeType":63},{},[4195],{"type":275},"payer la différence à l’État",{"data":4198,"marks":4199,"value":4200,"nodeType":63},{},[],". À l’inverse, si la TVA déductible est supérieure à la TVA collectée, vous pouvez ",{"data":4202,"marks":4203,"value":4205,"nodeType":63},{},[4204],{"type":275},"demander un remboursement ou imputer ce crédit",{"data":4207,"marks":4208,"value":4209,"nodeType":63},{},[]," sur vos prochaines déclarations.",{"data":4211,"content":4212,"nodeType":79},{},[4213,4217,4225],{"data":4214,"marks":4215,"value":4216,"nodeType":63},{},[],"Si vous exercez en ",{"data":4218,"content":4220,"nodeType":74},{"uri":4219},"https://www.clementine.fr/blog/taxes-et-impots/la-tva-en-dropshipping/",[4221],{"data":4222,"marks":4223,"value":1606,"nodeType":63},{},[4224],{"type":72},{"data":4226,"marks":4227,"value":4228,"nodeType":63},{},[],", certaines opérations doivent être déclarées différemment selon le pays de vente. ",{"data":4230,"content":4231,"nodeType":281},{},[4232],{"data":4233,"marks":4234,"value":4235,"nodeType":63},{},[],"Quelles les pénalités en cas de retard de déclaration de TVA ?",{"data":4237,"content":4238,"nodeType":79},{},[4239,4243,4247,4251,4256],{"data":4240,"marks":4241,"value":4242,"nodeType":63},{},[],"En cas de retard ou d’oubli dans la ",{"data":4244,"marks":4245,"value":2396,"nodeType":63},{},[4246],{"type":275},{"data":4248,"marks":4249,"value":4250,"nodeType":63},{},[],", votre entreprise s’expose à des sanctions prévues par l’article 1728 du Code général des impôts. 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Ce mécanisme permet de déduire cette TVA de celle collectée sur vos ventes, réduisant ainsi le montant à reverser à l'État.",{"data":12392,"content":12393,"nodeType":111},{},[12394],{"data":12395,"marks":12396,"value":12397,"nodeType":63},{},[],"Comment savoir si la TVA est déductible ou collectée ?",{"data":12399,"content":12400,"nodeType":79},{},[12401],{"data":12402,"marks":12403,"value":12404,"nodeType":63},{},[],"La TVA collectée correspond à la taxe que vous facturez à vos clients sur vos ventes ou prestations et que vous devez reverser à l'État. La TVA déductible est celle que vous payez à vos fournisseurs sur vos achats et que vous récupérez. Votre déclaration calcule la différence entre ces deux montants.",{"data":12406,"content":12407,"nodeType":111},{},[12408],{"data":12409,"marks":12410,"value":12411,"nodeType":63},{},[],"Quand la TVA devient-elle déductible ?",{"data":12413,"content":12414,"nodeType":79},{},[12415],{"data":12416,"marks":12417,"value":12418,"nodeType":63},{},[],"La TVA devient déductible lorsqu'elle est exigible chez votre fournisseur : à la livraison pour les achats de biens (ou dès le versement de l'acompte), à l'encaissement pour les prestations de services. 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