{"id":7799,"date":"2018-09-15T07:30:00","date_gmt":"2018-09-15T06:30:00","guid":{"rendered":"https:\/\/blog.legalvision.fr\/?p=7799"},"modified":"2023-12-01T16:04:10","modified_gmt":"2023-12-01T15:04:10","slug":"sasu-tva-sas-tva","status":"publish","type":"post","link":"https:\/\/www.legalvision.fr\/guides-juridiques\/fiscalite\/sasu-tva-sas-tva\/","title":{"rendered":"Les r\u00e9gimes fiscaux SASU TVA et SAS TVA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7799\" class=\"elementor elementor-7799\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-dec610a e-flex e-con-boxed e-con e-parent\" data-id=\"dec610a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2463766 elementor-widget elementor-widget-text-editor\" data-id=\"2463766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Autant qu&rsquo;il s&rsquo;agit d&rsquo;une aventure, entreprendre\u00a0requiert de s&rsquo;affranchir de certaines formalit\u00e9s. Or, ces formalit\u00e9s pourront se multiplier \u00e0 mesure que l&rsquo;activit\u00e9 se d\u00e9veloppera. En effet, l&rsquo;entrepreneur peut un jour se voir confronter \u00e0 la TVA. Parfois, <strong><a href=\"https:\/\/www.legalvision.fr\/creation-dentreprise\/creer-une-sas\/\">cr\u00e9er une SAS<\/a><\/strong> ou <a href=\"https:\/\/www.legalvision.fr\/creation-dentreprise\/creer-une-sasu\/\"><strong>cr\u00e9er une SASU<\/strong><\/a> est pr\u00e9sent\u00e9 comme une solution de simplicit\u00e9, de souplesse. Or, ces formes sociales ne permettront pas d&rsquo;\u00e9chapper \u00e0 la TVA. En effet, les r\u00e9gimes SAS TVA et SASU TVA s&rsquo;appliquent d\u00e8s lors que l&rsquo;activit\u00e9 atteint certains seuils. N\u00e9anmoins, d\u00e8s que l&rsquo;activit\u00e9 prendra de l&rsquo;ampleur, les r\u00e9gimes SAS TVA et SASU TVA s&rsquo;appliqueront.<\/p><h3>Sommaire<\/h3><p><strong><a href=\"#I\">SAS TVA, SASU TVA : un d\u00e9but d&rsquo;activit\u00e9 en franchise de base de TVA ?<\/a><br \/><\/strong><strong><a href=\"#II\">SAS TVA, SASU TVA : les taux de TVA<\/a><br \/><\/strong><strong><a href=\"#III\">SAS TVA, SASU TVA : les diff\u00e9rents r\u00e9gimes de d\u00e9claration de la TVA<\/a><br \/><\/strong><a href=\"#IV\"><strong>SAS TVA, SASU TVA : le fonctionnement de la TVA<\/strong><\/a><\/p><p><iframe title=\"Dessine-moi l&#039;\u00e9co : TVA collect\u00e9e, TVA d\u00e9ductible... Qui paye r\u00e9ellement ?\" width=\"750\" height=\"422\" src=\"https:\/\/www.youtube.com\/embed\/fh2Uy5M1NS4?start=1&feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-593cd112 e-flex e-con-boxed e-con e-parent\" data-id=\"593cd112\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12ea9408 elementor-widget elementor-widget-heading\" data-id=\"12ea9408\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title 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data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div data-dce-background-color=\"#85D2F1\" class=\"elementor-element elementor-element-2cc506f8 elementor-widget elementor-widget-button\" data-id=\"2cc506f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/meetings.hubspot.com\/alexis-egron\/audit-juridique-gratuit?utm_source=blog&#038;utm_medium=CTA&#038;utm_campaign=regimes_fiscaux_SASU_TVA_et_SAS_TVA&#038;utm_id=depot_des_comptes_blog\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Votre audit juridique gratuit en ligne<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5dfa6581 e-flex e-con-boxed e-con e-parent\" data-id=\"5dfa6581\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6eb3d943 elementor-widget elementor-widget-text-editor\" data-id=\"6eb3d943\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 id=\"I\">\u00a0<\/h2><h2 id=\"I\">\u00a0<\/h2><h2 id=\"I\">SAS TVA, SASU TVA : un d\u00e9but d&rsquo;activit\u00e9 en franchise de base de TVA ?<\/h2><p>Au d\u00e9but de son activit\u00e9, un entrepreneur peut exercer en SAS <strong>sans TVA \u00e0 facturer \u00e0 ses clients<\/strong>. De m\u00eame, la franchise de TVA SASU est accessible aux entreprises ne d\u00e9passant pas certains seuils. Ainsi, le r\u00e9gime SAS\/SASU en franchise de TVA est accessible d\u00e8s lors que l&rsquo;entrepreneur r\u00e9alise un CAHT annuel inf\u00e9rieur \u00e0 :<\/p><ul><li><strong>82800\u20ac pour des activit\u00e9s de vente de biens<\/strong> ;<\/li><li>Ou,<strong> 33200\u20ac pour des activit\u00e9s de prestation de services<\/strong>.<\/li><\/ul><p>Encore, si ces seuils sont respect\u00e9s sur la dur\u00e9e, ils pourront \u00eatre rehauss\u00e9s. Ainsi, l&rsquo;entrepreneur pourra continuer de ne pas facturer la TVA jusqu&rsquo;\u00e0 91000\u20ac de CAHT pour les vente de biens, ou 35000\u20ac de CAHT pour les prestations de services.<\/p><p>Au r\u00e9sultat, l&rsquo;entrepreneur ne facturera pas la TVA \u00e0 ses clients. Toutefois, il ne pourra pas non plus r\u00e9cup\u00e9rer la TVA qu&rsquo;il aura d\u00fb lui-m\u00eame payer \u00e0 ses fournisseurs. De plus, ses factures devront obligatoirement mentionner \u00ab\u00a0TVA non applicable &#8211; article 293 B du CGI\u00a0\u00bb.<\/p><p>Enfin, l&rsquo;activit\u00e9 se d\u00e9veloppant, l&rsquo;entrepreneur pourra \u00eatre amen\u00e9 \u00e0 d\u00e9passer les seuils. Alors, le r\u00e9gime de la SAS ou SASU sans TVA prendra fin. Il lui faudra facturer la TVA \u00e0 ses clients, et la reverser \u00e0 l&rsquo;\u00c9tat.<\/p><h2 id=\"II\">\u00a0<\/h2><h2 id=\"II\">SAS TVA, SASU TVA : les taux de TVA<\/h2><p><a href=\"https:\/\/blog.legalvision.fr\/2017\/05\/09\/la-tva-en-pratique\/\">La TVA<\/a> connait plusieurs taux. En effet, il existe :<\/p><ul><li>Un <strong>taux normal de 20%<\/strong> ;<\/li><li>Puis, un <strong>taux interm\u00e9diaire de 10%<\/strong> :<\/li><li>Et, un <strong>taux r\u00e9duit de 5,5%<\/strong>.<\/li><\/ul><p>Ainsi, chaque taux s&rsquo;appliquera \u00e0 des biens ou services diff\u00e9rents. Par exemple, le taux de 20% s&rsquo;applique en cas de vente de biens ou de prestation de services. Encore, le taux de 10% s&rsquo;applique au secteur de la restauration ou pour la vente de produits alimentaires. Et, le taux de 5,% s&rsquo;applique, notamment, aux ventes de livres.<\/p><p>Enfin, il convient de noter que des taux pr\u00e9f\u00e9rentiels existent pour certains d\u00e9partements fran\u00e7ais. Cela sera notamment le cas en Guadeloupe, en Martinique, ou encore \u00e0 La R\u00e9union.<\/p><h2 id=\"III\">\u00a0<\/h2><h2 id=\"III\">SAS TVA, SASU TVA : les diff\u00e9rents r\u00e9gimes de d\u00e9claration de la TVA<\/h2><h4>Date d\u00e9claration TVA SAS et date de d\u00e9claration de TVA SASU :<\/h4><p>La d\u00e9claration TVA SASU ou SAS devra \u00eatre compl\u00e9t\u00e9e d\u00e8s lors que l&rsquo;entreprise n&rsquo;exercera plus son activit\u00e9 en franchise en base de TVA. Or, la date \u00e0 laquelle devra \u00eatre \u00e9tablie cette d\u00e9claration de TVA SASU d\u00e9pendra du r\u00e9gime de d\u00e9claration auquel l&rsquo;entreprise est assujettie. En effet, les dates de d\u00e9claration, ainsi que la fr\u00e9quence des d\u00e9clarations d\u00e9pendra de l&rsquo;un de deux r\u00e9gimes applicables.<\/p><p>Ainsi, le premier r\u00e9gime est celui du<strong> r\u00e9el simplifi\u00e9<\/strong>. Ce r\u00e9gime est applicable d\u00e8s lors que le CAHT de l&rsquo;entreprise est :<\/p><ul><li>Compris<strong> entre 82800\u20ac et 789000\u20ac<\/strong> pour les activit\u00e9s commerciales ;<\/li><li>Ou,<strong>\u00a0entre 33200\u20ac et 238000\u20ac<\/strong> pour les prestations de services.<\/li><\/ul><p>Encore, le montant annuel de TVA que l&rsquo;entrepreneur devra reverser \u00e0 l&rsquo;\u00c9tat doit \u00eatre <strong>inf\u00e9rieur \u00e0 15000\u20ac<\/strong>. Au-del\u00e0, le r\u00e9gime TVA SASU ou SAS basculera dans le r\u00e9gime du <strong>r\u00e9el normal<\/strong>.<\/p><p>En effet, le r\u00e9gime du r\u00e9el normal sera applicable d\u00e8s lors que le CAHT de l&rsquo;entreprise sera sup\u00e9rieur \u00e0 :<\/p><ul><li><strong>789000\u20ac<\/strong> pour les activit\u00e9s commerciales ;<\/li><li>Ou, <strong>238000\u20ac<\/strong> pour les prestations de services.<\/li><\/ul><p>Encore, ce r\u00e9gime sera applicable d\u00e8s lors que l&rsquo;entrepreneur devra reverser <strong>plus de 15000\u20ac de TVA<\/strong> \u00e0 l&rsquo;\u00c9tat chaque ann\u00e9e.<\/p><p>Ainsi, la fr\u00e9quence et la date d\u00e9claration TVA SASU ou SAS d\u00e9pendra du r\u00e9gime applicable. En effet,\u00a0<a href=\"https:\/\/cfspro.impots.gouv.fr\/LoginAccess\">la d\u00e9claration<\/a> interviendra :<\/p><ul><li><strong>Tous les mois<\/strong> pour la TVA devenue exigible le moins pr\u00e9c\u00e9dent, pour les entrepreneurs relevant du <strong>r\u00e9gime du r\u00e9el normal<\/strong> ;<\/li><li>Ou, <strong>une fois par an<\/strong> pour les entrepreneurs relevant du <strong>r\u00e9gime du r\u00e9el simplifi\u00e9<\/strong>.<\/li><\/ul><h2 id=\"IV\">\u00a0<\/h2><h2 id=\"IV\">SAS TVA, SASU TVA : le fonctionnement de la TVA<\/h2><p>D\u00e8s lors que l&rsquo;entrepreneur facture la TVA \u00e0 ses clients, il peut r\u00e9cup\u00e9rer la TVA qu&rsquo;il a pay\u00e9e \u00e0 son fournisseur. Ainsi, <a href=\"https:\/\/blog.legalvision.fr\/2018\/02\/16\/tva-collectee-deductible-ca-marche\/\">le fonctionnement de la TVA<\/a> sera dit neutre pour l&rsquo;entrepreneur. En effet, c&rsquo;est le client final qui supportera la TVA. La TVA pay\u00e9e par l&rsquo;entrepreneur \u00e0 son fournisseur viendra en d\u00e9duction de la TVA qu&rsquo;il aura factur\u00e9 \u00e0 son client. Ainsi, il ne reversera \u00e0 l&rsquo;\u00c9tat qu&rsquo;une partie du montant de la TVA qu&rsquo;il aura collect\u00e9e ; il conservera le reste afin qu&rsquo;elle neutralise le montant de la TVA qu&rsquo;il a lui-m\u00eame pay\u00e9.<\/p><p>Ainsi, l&rsquo;entrepreneur achetant un bien devra payer de la TVA.<\/p><p>Puis, en vendant ce bien \u00e0 son client final, il facturera de la TVA.<\/p><p>La TVA qu&rsquo;il a pay\u00e9e viendra en d\u00e9duction de celle qu&rsquo;il a factur\u00e9e lorsqu&rsquo;il s&rsquo;agira de d\u00e9terminer le montant de TVA qu&rsquo;il devra reverser \u00e0 l&rsquo;\u00c9tat.<\/p><p>Pour finir, il devra d\u00e9clarer sa TVA.<\/p><div class=\"wp-block-button\" style=\"text-align: center;\">\u00a0<\/div><div class=\"wp-block-button\" style=\"text-align: center;\">\u00a0<\/div><div class=\"wp-block-button\" style=\"text-align: center;\"><a class=\"wp-block-button__link has-background\" href=\"https:\/\/leonard.fr\/juridique\/modification-societe\/depot-des-comptes\/?utm_source=blog&amp;utm_medium=CTA&amp;utm_campaign=regimes_fiscaux_SASU_TVA_et_SAS_TVA&amp;utm_id=depot_des_comptes_blog\">D\u00e9posez vos comptes en ligne<\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Autant qu&rsquo;il s&rsquo;agit d&rsquo;une aventure, entreprendre\u00a0requiert de s&rsquo;affranchir de certaines formalit\u00e9s. Or, ces formalit\u00e9s pourront se multiplier \u00e0 mesure que l&rsquo;activit\u00e9 se d\u00e9veloppera. En effet, l&rsquo;entrepreneur peut un jour se voir confronter \u00e0 la TVA. Parfois, cr\u00e9er une SAS ou cr\u00e9er une SASU est pr\u00e9sent\u00e9 comme une solution de simplicit\u00e9, de souplesse. Or, ces formes&hellip; <a class=\"more-link\" href=\"https:\/\/www.legalvision.fr\/guides-juridiques\/fiscalite\/sasu-tva-sas-tva\/\">Poursuivre la lecture <span class=\"screen-reader-text\">Les r\u00e9gimes fiscaux SASU TVA et SAS TVA<\/span><\/a><\/p>\n","protected":false},"author":18,"featured_media":23032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[2490],"tags":[],"class_list":["post-7799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SAS TVA, SASU TVA : de la franchise \u00e0 la d\u00e9claration de la taxe<\/title>\n<meta name=\"description\" content=\"LegalVision vous informe sur les r\u00e9gimes SAS TVA et SASU TVA. En effet, les entrepreneurs doivent conna\u00eetre les conditions d&#039;application de la TVA.\" \/>\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.legalvision.fr\/guides-juridiques\/fiscalite\/sasu-tva-sas-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SAS TVA, SASU TVA : de la franchise \u00e0 la d\u00e9claration de la taxe\" \/>\n<meta property=\"og:description\" content=\"LegalVision vous informe sur les r\u00e9gimes SAS TVA et SASU TVA. 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