{"id":119,"date":"2026-11-05T00:00:00","date_gmt":"2026-11-04T23:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2020\/01\/09\/la-franchise-en-base-de-tva\/"},"modified":"2026-11-05T12:50:29","modified_gmt":"2026-11-05T11:50:29","slug":"la-franchise-en-base-de-tva","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-franchise-en-base-de-tva\/","title":{"rendered":"La franchise en base de TVA"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-normal-font-size\">Ce r\u00e9gime de franchise en base de TVA est destin\u00e9 \u00e0 simplifier les d\u00e9clarations fiscales de TVA et concerne les petites entreprises. Vous n'avez alors pas \u00e0 payer ni \u00e0 r\u00e9cup\u00e9rer de TVA, vous ne remplissez aucune d\u00e9claration de TVA.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qu'est-ce que la franchise en base de TVA ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous pouvez pr\u00e9tendre au r\u00e9gime de la franchise en base de TVA, vous n'\u00eates plus redevable de la TVA. Vous n'avez alors aucune d\u00e9claration de TVA \u00e0 remplir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par contre vous devrez mentionner sur chaque facture remise \u00e0 vos clients :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\"TVA non applicable - article 293B du CGI\"<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">et vous ne devez jamais faire appara\u00eetre un calcul de TVA vous revenant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En contrepartie de cette absence totale de d\u00e9claration de TVA, vous ne pourrez pas r\u00e9cup\u00e9rer la TVA que vous payez sur les achats de biens et de services que vous effectuez pour votre activit\u00e9 professionnelle.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quels sont les effets de la franchise en base ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ce r\u00e9gime ne concerne que des petites entreprises. Leur forme juridique et le r\u00e9gime d'imposition de leurs b\u00e9n\u00e9fices ne les emp\u00eache pas, de d\u00e9clarer leur TVA au r\u00e9gime de la franchise en base (exception faite des exploitants agricoles qui d\u00e9clarent leur TVA sous le r\u00e9gime RSA).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de la franchise en base de TVA, le niveau de votre chiffre d'affaires ne doit pas d\u00e9passer  un certain montant. Ce montant varie en fonction de l'ann\u00e9e et de votre activit\u00e9. Ainsi, votre chiffre d'affaires doit \u00eatre inf\u00e9rieur \u00e0 :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Activit\u00e9<\/th><th>Chiffre d\u2019affaires de l\u2019ann\u00e9e pr\u00e9c\u00e9dente<\/th><th>Seuil major\u00e9 en cours d\u2019ann\u00e9e<\/th><\/tr><tr><td>Ventes de biens, ventes \u00e0 consommer sur place et h\u00e9bergement<\/td><td><strong>85 000 \u20ac<\/strong><\/td><td><strong>93 500 \u20ac<\/strong><\/td><\/tr><tr><td>Prestations de services et professions lib\u00e9rales<\/td><td><strong>37 500 \u20ac<\/strong><\/td><td><strong>41 250 \u20ac<\/strong><\/td><\/tr><tr><td>Activit\u00e9s sp\u00e9cifiques des avocats, auteurs et artistes-interpr\u00e8tes<\/td><td><strong>50 000 \u20ac<\/strong><\/td><td><strong>55 000 \u20ac<\/strong><\/td><\/tr><tr><td>Autres activit\u00e9s des avocats, auteurs et artistes-interpr\u00e8tes<\/td><td><strong>35 000 \u20ac<\/strong><\/td><td><strong>38 500 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l'article \"La franchise en base de TVA\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.impots.gouv.fr\/professionnel\/les-regimes-dimposition-la-tva\">Les r\u00e9gimes d'imposition \u00e0 la TVA |impots.gouv.fr<\/a><\/li>\n<\/ul>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h4 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h4>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave 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r\u00e9gime r\u00e9el normal de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s IS Qui est concern\u00e9 par le r\u00e9gime r\u00e9el normal (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:534,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie-dimposition-de-tva\/&quot;,&quot;title&quot;:&quot;Le r\u00e9gime r\u00e9el simplifi\u00e9 d\\u0027imposition de TVA&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2017\/05\/regime-reel-simplifie-imposition-TVA-150x150.jpg&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les 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src=\"https:\/\/www.lesclesdelabanque.com\/uploads\/2026\/11\/TVA-Agri.jpg\" alt=\"\" class=\"card__backgroundImg\" loading=\"lazy\" \/>\n        <\/picture>\n                <div class=\"card__content\">\n            <div class=\"card__metas\">\n                <div class=\"card__submetas\">\n                                        <p class=\"card__category\">Taxe sur la valeur ajout\u00e9e (TVA)<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le r\u00e9gime simplifi\u00e9 agricole de TVA : comment \u00e7a marche ?<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Ce r\u00e9gime de franchise en base de TVA est destin\u00e9 \u00e0 simplifier les d\u00e9clarations fiscales de TVA et concerne les petites entreprises. Vous n'avez alors pas \u00e0 payer ni \u00e0 r\u00e9cup\u00e9rer de TVA, vous ne remplissez aucune d\u00e9claration de TVA. Qu'est-ce que la franchise en base de TVA ? Si vous pouvez pr\u00e9tendre au r\u00e9gime [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":9924,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":3519,"viewed_at":"1778479357","newsletter":"0","_yoast_wpseo_primary_category":94,"footnotes":""},"categories":[79,80,93,94],"tags":[],"class_list":["post-119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-fiscalite","category-la-fiscalite","category-les-taxes","category-taxe-sur-la-valeur-ajoutee-tva"],"yoast_head":"<title>La franchise en base de TVA - Taxe sur la valeur ajout\u00e9e (TVA) - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime de franchise en base de TVA est destin\u00e9 \u00e0 simplifier les d\u00e9clarations fiscales de TVA et concerne les petites entreprises.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/la-franchise-en-base-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La franchise en base de TVA - 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