{"id":269,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=269"},"modified":"2026-10-16T21:53:48","modified_gmt":"2026-10-16T19:53:48","slug":"lc-7f9a0f599e1d29014761","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/quels-sont-les-regimes-de-tva-en-france.php","title":{"rendered":"Quels sont les r\u00e9gimes de TVA en France ?"},"content":{"rendered":"<h1>Quels sont les r\u00e9gimes de TVA en France ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/div>\n<div id=\"account_link_connect\">\n<p>\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, Identifiez-vous<\/p><\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"437\" name=\"file_name\"\/><\/p>\n<p>Pour rappel la TVA est un imp\u00f4t payer par le consommateur final et collect\u00e9es par chaque producteur de biens ou de services. Donc l&rsquo;entreprise est un interm\u00e9diaire entre le consommateur et l\u2019Etat. C&rsquo;est le consommateur final qui paye r\u00e9ellement la TVA.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<p><\/p>\n<\/div>\n<p>Les entreprises sont soumises selon leurs activit\u00e9s et leur chiffre d&rsquo;affaire \u00e0 l&rsquo;un des trois r\u00e9gimes fran\u00e7ais suivants : <strong>r\u00e9gime normal<\/strong>, <strong>r\u00e9gime r\u00e9el simplifi\u00e9<\/strong>, <strong>franchise en base de TVA<\/strong>.<\/p>\n<p><strong>R\u00e9gime normal<\/strong><\/p>\n<p>Entre dans le champ d&rsquo;application de ce r\u00e9gime : &nbsp;<br \/>\n&#8211; Les entreprises dont le chiffre d&rsquo;affaires annuel est sup\u00e9rieur \u00e0 783000 \u20ac pour les activit\u00e9s de vente et de fourniture de logement.<br \/>\n&#8211; Les entreprises dont le chiffre d&rsquo;affaires annuel est sup\u00e9rieur \u00e0 236000 \u20ac pour les activit\u00e9s de prestations de services.<\/p>\n<p><strong>R\u00e9gime r\u00e9el simplifi\u00e9<\/strong><\/p>\n<p>Entre de l&rsquo;eau dans le champ d&rsquo;application de ce r\u00e9gime :<br \/>\n&#8211; Les entreprises dont le chiffre d&rsquo;affaires annuel est entre 82200 \u20ac et 783000 \u20ac pour les activit\u00e9s de vente et de fourniture de logement.<br \/>\n&#8211; Les entreprises dont le chiffre d&rsquo;affaires annuel est entre 32900 \u20ac et 236000 \u20ac pour les activit\u00e9s de prestations de services.<\/p>\n<p><strong>Franchise en base de TVA<\/strong><\/p>\n<p>Entre de l&rsquo;eau dans le champ d&rsquo;application de ce r\u00e9gime :<br \/>\n&#8211; Les entreprises dont le chiffre d&rsquo;affaires annuel est inf\u00e9rieur \u00e0 82200 \u20acpour les activit\u00e9s de vente et de fourniture de logement.<br \/>\n&#8211; Les entreprises dont le chiffre d&rsquo;affaires annuel est inf\u00e9rieur \u00e0 32900 \u20ac pour les activit\u00e9s de prestations de services.<\/p>\n<p>Ces informations peuvent varier, voir le site de la <a href=\"https:\/\/www.impots.gouv.fr\" target=\"_blank\">direction g\u00e9n\u00e9rale des Finances publique<\/a>.<\/p>\n<div align=\"center\" style=\"width:100%; height: 300px;\">\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quels sont les r\u00e9gimes de TVA en France ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-269","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=269"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/269\/revisions"}],"predecessor-version":[{"id":1941,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/269\/revisions\/1941"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}