{"id":591,"date":"2026-10-16T11:06:52","date_gmt":"2026-10-16T11:06:52","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=591"},"modified":"2026-10-16T17:22:11","modified_gmt":"2026-10-16T15:22:11","slug":"lc-1a8a42e0ebdef3a832eb","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/vocabulaire\/vocabulaire-comptabilite-t\/taxe-sur-la-valeur-ajoutee-tva.php","title":{"rendered":"TVA : HT, TTC, taxe collect\u00e9e et d\u00e9ductible"},"content":{"rendered":"<div class=\"lc-lexicon-page\">\n<h1>TVA : HT, TTC, taxe collect\u00e9e et d\u00e9ductible<\/h1>\n<p><strong>La taxe sur la valeur ajout\u00e9e, ou TVA, est une taxe dont le m\u00e9canisme distingue notamment la taxe collect\u00e9e sur certaines op\u00e9rations et la taxe d\u00e9ductible sur les achats r\u00e9pondant aux conditions applicables.<\/strong><\/p>\n<p>Le <strong>montant hors taxes<\/strong> sert de base au calcul lorsque l\u2019op\u00e9ration est tax\u00e9e selon un taux proportionnel. Le <strong>montant toutes taxes comprises<\/strong> comprend la taxe factur\u00e9e. Le taux, le pays, la date et le r\u00e9gime doivent \u00eatre d\u00e9termin\u00e9s avant le calcul : un calculateur ne les choisit pas \u00e0 la place du dossier.<\/p>\n<blockquote class=\"lc-lexicon-summary\">\n<p><strong>Rep\u00e8res sur tva<\/strong><\/p>\n<ul>\n<li>HT : Montant avant la taxe.<\/li>\n<li>TVA : Base multipli\u00e9e par le taux.<\/li>\n<\/ul>\n<\/blockquote>\n<div class=\"lc-lexicon-toc-container\"><nav class=\"lc-lexicon-toc\" aria-label=\"Sommaire de la page\"><details open><summary>Dans cette page<\/summary><ol><li><a href=\"#definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/a><\/li><li><a href=\"#les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/a><\/li><li><a href=\"#exemple-pratique\">Exemple pratique<\/a><\/li><li><a href=\"#points-de-controle\">Points de contr\u00f4le<\/a><\/li><li><a href=\"#mini-faq\">Mini FAQ<\/a><\/li><\/ol><\/details><\/nav><\/div>\n<h2 id=\"definition-et-fonctionnement\">D\u00e9finition et fonctionnement<\/h2>\n<p>La d\u00e9duction d\u00e9pend de conditions propres et ne r\u00e9sulte pas du seul paiement. La date d\u2019exigibilit\u00e9 et la d\u00e9claration doivent \u00eatre distingu\u00e9es des dates de facture ou de <a href=\"\/vocabulaire\/vocabulaire-comptabilite-b\/banque.php\">banque<\/a> selon le cas. Une op\u00e9ration exon\u00e9r\u00e9e ou relevant d\u2019un autre m\u00e9canisme ne se <a href=\"\/vocabulaire\/vocabulaire-comptabilite-t\/traite.php\">traite<\/a> pas automatiquement comme une vente ordinaire tax\u00e9e.<\/p>\n<p>La nature comptable d\u2019une op\u00e9ration et son traitement fiscal doivent \u00eatre analys\u00e9s s\u00e9par\u00e9ment. La TVA collect\u00e9e, les taxes non r\u00e9cup\u00e9rables et les imp\u00f4ts sur les r\u00e9sultats ne suivent pas la m\u00eame logique. Les dates, le r\u00e9gime et les justificatifs d\u00e9terminent les contr\u00f4les n\u00e9cessaires avant toute d\u00e9claration.<\/p>\n<hr>\n<h2 id=\"les-reperes-a-distinguer\">Les rep\u00e8res \u00e0 distinguer<\/h2>\n<div class=\"lc-lexicon-table\">\n<table>\n<caption>Les rep\u00e8res \u00e0 distinguer<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Rep\u00e8re<\/th>\n<th scope=\"col\">Lecture comptable<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">HT<\/th>\n<td>Montant avant la taxe<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">TVA<\/th>\n<td>Base multipli\u00e9e par le taux<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">TTC<\/th>\n<td>HT augment\u00e9 de la taxe factur\u00e9e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"exemple-pratique\">Exemple pratique<\/h2>\n<p>Avec un taux d\u2019exemple de 20 %, 100 euros hors taxes donnent 20 euros de TVA et 120 euros TTC. Pour retrouver le hors taxes \u00e0 partir de 120 euros, le calcul divise par 1,20. Retrancher 20 % du TTC donnerait 96 euros et serait incorrect.<\/p>\n<blockquote><p>Le taux s\u2019applique \u00e0 une base d\u00e9finie. Retrouver le HT depuis le TTC demande une division par le coefficient, pas une simple soustraction du taux.<\/p><\/blockquote>\n<h2 id=\"points-de-controle\">Points de contr\u00f4le<\/h2>\n<ul>\n<li>V\u00e9rifier le r\u00e9gime avant le calcul.<\/li>\n<li>Employer les bonnes bases et arrondis.<\/li>\n<li>Contr\u00f4ler les conditions et dates de d\u00e9duction.<\/li>\n<\/ul>\n<hr>\n<h2 id=\"mini-faq\">Mini FAQ<\/h2>\n<h3>Une TVA indiqu\u00e9e sur une facture est-elle toujours d\u00e9ductible ?<\/h3>\n<p>Non. Le droit \u00e0 d\u00e9duction d\u00e9pend des conditions applicables \u00e0 l\u2019achat, \u00e0 l\u2019entit\u00e9 et au justificatif.<\/p>\n<h3>Le taux de l\u2019exemple s\u2019applique-t-il \u00e0 toutes les op\u00e9rations ?<\/h3>\n<p>Non. Il sert seulement \u00e0 illustrer l\u2019arithm\u00e9tique. La qualification fiscale doit \u00eatre d\u00e9termin\u00e9e s\u00e9par\u00e9ment.<\/p>\n<h3>Un calcul arithm\u00e9tique v\u00e9rifie-t-il le r\u00e9gime fiscal ?<\/h3>\n<p>Non. Un <a href=\"\/vocabulaire\/resultat.php\">r\u00e9sultat<\/a> num\u00e9rique correct ne d\u00e9termine pas le taux, l\u2019exigibilit\u00e9 ou le droit \u00e0 d\u00e9duction. Ces \u00e9l\u00e9ments doivent \u00eatre \u00e9tablis \u00e0 partir de la situation r\u00e9elle avant d\u2019utiliser un calculateur ou de pr\u00e9parer une d\u00e9claration.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>TVA : HT, TTC, taxe collect\u00e9e et d\u00e9ductible La taxe sur la valeur ajout\u00e9e, ou TVA, est une taxe dont [&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-591","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/591","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=591"}],"version-history":[{"count":2,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/591\/revisions"}],"predecessor-version":[{"id":1128,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/591\/revisions\/1128"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}