{"id":282,"date":"2026-10-16T11:06:26","date_gmt":"2026-10-16T11:06:26","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=282"},"modified":"2026-10-16T20:33:57","modified_gmt":"2026-10-16T18:33:57","slug":"lc-965810f6ed89aee309ab","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/taux-tva-france.php","title":{"rendered":"Taux de TVA (en France)"},"content":{"rendered":"<div align=\"center\">\n<div class=\"d1\">\n<div align=\"left\"><span class=\"texte-haut\">Quels sont les diff&eacute;rents taux de TVA (en France) ?<\/span><\/div>\n<\/p><\/div>\n<div class=\"d-logo\">\n<div class=\"d-logo1\"><a href=\"\/\"><img loading=\"lazy\" decoding=\"async\" src=\"\/images-2\/lg1.gif\" alt=\"Le portail de comptabilit\u00e9\" width=\"251\" height=\"68\" border=\"0\"\/><\/a><\/div>\n<div class=\"d-logo-2\">\n<div class=\"d-logo-2-posi\">\n<p><noscript><img decoding=\"async\" src=\"\/ads\/www\/delivery\/avw.php?zoneid=13&amp;cb=INSERT_RANDOM_NUMBER_HERE&amp;n=abe2c2ee\" border=\"0\" alt=\"\"\/><\/noscript><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div align=\"center\">\n<div align=\"center\" class=\"menu\">\n<div align=\"left\"><a href=\"\/index.php\" class=\"menu-out-2\" title=\"Le portail de comptabilit\u00e9\">&nbsp;Accueil<\/a><a href=\"\/articles\/index.php\" class=\"menu-out\" title=\"Articles de comptabilit\u00e9\">&nbsp;Articles<\/a><a href=\"\/cours\/index.php\" class=\"menu-out\" title=\"Cours de comptabilit\u00e9\">&nbsp;Cours<\/a><a href=\"\/livres\/index.php\" class=\"menu-out\" title=\"Livres de comptabilit\u00e9\">&nbsp;Livres<\/a><a href=\"\/logiciels\/index.php\" class=\"menu-out\" title=\"Logiciels de comptabilit\u00e9\">&nbsp;Logiciels<\/a><a href=\"\/vocabulaire\/index.php\" class=\"menu-out\" title=\"Lexique et vocabulaire de comptabilit\u00e9\">&nbsp;Vocabulaire<\/a><a href=\"\/forums\" class=\"menu-out\" title=\"Les Forums comptabilit\u00e9\">&nbsp;Forums<\/a><a href=\"\/faq-comptabilite\/index.php\" class=\"menu-in\" title=\"Foire aux questions comptabilit\u00e9\">&nbsp;FAQ compta<\/a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; S&rsquo;abonner au flux RSS<\/div>\n<\/p><\/div>\n<\/div>\n<div align=\"center\">\n<div class=\"corp\">\n<div>\n<div class=\"pub-droite\">\n<div class=\"bar-bloc\" align=\"left\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">&#8212; <\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"left\">\n<\/div><\/div>\n<\/div>\n<div class=\"title-bloc-left\" align=\"left\">\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">Quels sont les diff&eacute;rents taux de TVA (en France) ?<\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"left\" class=\"texte\">&#8211; Taux normal 19.6% : S&rsquo;applique par d&eacute;faut &agrave; toutes les op&eacute;rations dont aucun autre taux n&rsquo;a &eacute;t&eacute; sp&eacute;cifi&eacute;. <\/p>\n<p>&#8211; Taux normal 5.5% : S&rsquo;applique aux produits de premiers n&eacute;cessit&eacute; et de consommation courante. <\/p>\n<p>&#8211; Taux normal 2.1% : S&rsquo;applique aux m&eacute;dicaments rembours&eacute;s par la s&eacute;curit&eacute; sociales, aux produits sanguins&#8230; <\/p>\n<p>        <span class=\"faq-titre\">Pour aller plus loin<\/p>\n<p>        <\/span><a href=\"\/cours\/taxe-sur-la-valeur-ajoutee-plan-comptable-francais.php\" class=\"texte-in-lien\">Taxe sur la valeur ajout&eacute;e plan comptable Fran&ccedil;ais :<\/a> La TVA ne constitue pas une charge pour l&rsquo;entreprise, mais cette derni&egrave;re participe &agrave; la collecte de la TVA au profit de l&rsquo;&Eacute;tat, en effet la TVA ne constitue pas g&eacute;n&eacute;ralement une&#8230;<span class=\"faq-titre\"><\/p>\n<p>        <\/span><a href=\"\/cours\/traitement-comptable-taxe-sur-valeur-ajoutee.php\" class=\"texte-in-lien\">Taxe sur la valeur ajout&eacute;e plan comptable Marocain :<\/a> La taxe sur la valeur ajout&eacute;e est un imp&ocirc;t indirect qui affecte la plupart des op&eacute;rations de l&rsquo;entreprise. La TVA ne constitue pas une charge pour l&rsquo;entreprise, mais cette derni&egrave;re participe &agrave; la collecte de la TVA (r&ocirc;le d&rsquo;interm&eacute;diaire) au profit de l&rsquo;&Eacute;tat. <\/p>\n<p>\t\t<a href=\"\/cours\/plan-comptable-presentation-et-analyse.php\" class=\"texte-in-lien\">Plan comptable pr&eacute;sentation et analyse :<\/a> Le plan comptable se caract&eacute;rise par le mode de codification d&eacute;cimale pour le classement des comptes, le num&eacute;ro ou le code et l&rsquo;intitul&eacute; du compte permettent l&rsquo;identification de l&rsquo;op&eacute;ration en comptabilit&eacute;.<\/p>\n<p>\t\t<a href=\"\/cours\/bilan-presentation-et-analyse.php\" class=\"texte-in-lien\">Bilan : pr&eacute;sentation et analyse :<\/a> Le bilan est un document comptable de synth&egrave;se, il d&eacute;crit la situation patrimoniale de l&rsquo;entreprise en terme d&rsquo;emploi et de ressources. Le bilan ce compose de deux parties : partie de l&rsquo;actif  et partie du passif.<\/p><\/div>\n<\/p><\/div>\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">A d&eacute;couvrir aussi sur Lacompta.org<\/span><\/div>\n<div class=\"bloc-conten-top\">\n<div>\n<div><a href=\"\/cours\/cours-de-comptabilite-generale.php\" class=\"liens-gras\">Cours de comptabilit&eacute; g&eacute;n&eacute;rale<\/a><\/p>\n<p>            <span class=\"texte\">Lacompta.org vous propose des cours de comptabilit&eacute; g&eacute;n&eacute;rale, les cours sont pr&eacute;par&eacute;s par des auteurs qui ont de l&rsquo;exp&eacute;rience dans le domaine de la comptabilit&eacute; g&eacute;n&eacute;rale. La consultation des cours est totalement gratuite.<\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-milieu\">\n<div>\n<div><a href=\"\/cours\/cours-de-comptabilite-analytique.php\" class=\"liens-gras\">Cours de comptabilit&eacute; analytique<\/a><\/p>\n<p>            <span class=\"texte\">Lacompta.org vous propose  &eacute;galement  des cours de comptabilit&eacute; analytique de gestion, les cours sont pr&eacute;par&eacute;s par des auteurs qui ont de l&rsquo;exp&eacute;rience dans le domaine de la comptabilit&eacute; analytique. La consultation des cours est totalement gratuite.<\/span><span class=\"texte\"><\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-milieu\">\n<div>\n<div><a href=\"\/articles\/index.php\" class=\"liens-gras\">Articles de comptabilit&eacute;<\/a><\/p>\n<p>            <span class=\"texte\">Les articles de comptabilit&eacute; vont permettre aux &eacute;tudiants d&rsquo;acqu&eacute;rir des informations utiles pour approfondir leurs connaissances en comptabilit&eacute;. <\/span><span class=\"texte\"><\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-milieu\">\n<div>\n<div><a href=\"\/logiciels\/index.php\" class=\"liens-gras\">Logiciels de comptabilit&eacute;<\/a><\/p>\n<p>            <span class=\"texte\">Pour une tenue de comptabilit&eacute; simple et fiable, &eacute;tats comptables, journaux, balance, grand livres. Logiciels de <\/span><span class=\"texte\">gestion commerciale, logiciels de gestion de stock, logiciels convertisseurs de devises.<\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bloc-conten-bas\">\n<div>\n<div><a href=\"\/forums\" class=\"liens-gras\">Forums de comptabilit&eacute;<\/a><\/p>\n<p>              <span class=\"texte\">Inscrivez vous aux Forums de comptabilit&eacute; et discutez de la comptabilit&eacute; avec tous les membres c&rsquo;est simple et c&rsquo;est gratuit. S&rsquo;inscrire aux Forums<\/p>\n<p>            <\/span> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"title-bloc-rigt\" align=\"left\">\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">Recherche <\/span><\/div>\n<div class=\"bloc-conten-2\">\n<div align=\"left\">\n<table border=\"0\">\n<tr>\n<td width=\"195\" height=\"\" valign=\"top\">\n<div align=\"center\">\n<p>Ce service est momentan\u00e9ment indisponible.<\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/table><\/div>\n<\/p><\/div>\n<div class=\"bar-bloc\"><span class=\"poin2\">&nbsp;&raquo; <\/span><span class=\"titre-blocs\">Forum de comptabilit&eacute; <\/span><\/div>\n<div class=\"bloc-conten\">\n<div align=\"left\"><span class=\"texte\">Inscrivez vous aux <\/span><span class=\"texte-in-lien\"><a href=\"\/forums\" class=\"texte-in-lien-b\">Forums de comptabilit&eacute;<\/a><\/span><span class=\"texte\"> et discutez de la comptabilit&eacute; avec tous les membres c&rsquo;est simple et c&rsquo;est gratuit. S&rsquo;inscrire aux Forums <\/span><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<div align=\"center\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Quels sont les diff&eacute;rents taux de TVA (en France) ? &nbsp;Accueil&nbsp;Articles&nbsp;Cours&nbsp;Livres&nbsp;Logiciels&nbsp;Vocabulaire&nbsp;Forums&nbsp;FAQ compta&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; S&rsquo;abonner au flux RSS &nbsp;&raquo; &#8212; &nbsp;&raquo; [&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-282","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/282","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=282"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/282\/revisions"}],"predecessor-version":[{"id":1409,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/282\/revisions\/1409"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}