[{"data":1,"prerenderedAt":2988},["ShallowReactive",2],{"fr-blog/declaration-tva":3,"fr-global-content":855,"fr-article-global-content":2196,"fr-blog-article-more-articles-213425759":2454},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":842,"full_slug":843,"sort_by_date":53,"position":844,"tag_list":845,"is_startpage":30,"parent_id":846,"meta_data":53,"group_id":847,"first_published_at":848,"release_id":53,"lang":59,"path":53,"alternates":849,"default_full_slug":850,"translated_slugs":851},"Déclaration de TVA : obligations et conseils organisationnels","2022-11-02T17:50:17.992Z","2026-09-25T11:19:52.001Z","2026-09-25T11:19:52.028Z",213425759,"865bbbea-2adf-4b8d-98ed-8b15c74f0f5a",{"_uid":11,"roles":12,"title":4,"author":13,"topics":69,"content":101,"noIndex":30,"category":804,"language":830,"component":817,"heroMedia":831,"sidebarCta":838,"publishedAt":839,"readingTime":840,"redirectUrl":24,"listingImage":841,"metaDescription":24},"ace078b4-400c-4245-a397-d9d97fd92567",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":51,"full_slug":52,"sort_by_date":53,"position":54,"tag_list":55,"is_startpage":30,"parent_id":56,"meta_data":53,"group_id":57,"first_published_at":58,"release_id":53,"lang":59,"path":53,"alternates":60,"default_full_slug":61,"translated_slugs":62,"_stopResolving":68},"Laurence Kermorgant","2022-10-19T17:43:32.473Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:22.250Z",206167982,"ad5e9865-33b0-4e4f-87fb-87854da52c85",{"_uid":21,"name":14,"links":22,"picture":37,"lastName":39,"component":40,"firstName":41,"description":42},"7b6af6e6-4cef-414b-b406-e7f20b9f0876",[23],{"tag":24,"_uid":25,"icon":26,"link":31,"type":24,"label":24,"style":35,"component":36,"onClickEvent":24,"openInANewTab":30,"horizontalFill":30},"","fc35f0d4-4b24-4a61-9b3e-74da38f7994c",{"id":27,"alt":24,"name":24,"focus":24,"title":24,"filename":28,"copyright":24,"fieldtype":29,"is_external_url":30},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":24,"url":32,"linktype":33,"fieldtype":34,"cached_url":32},"https://www.linkedin.com/in/laurence-kermorgant-5018a52/","url","multilink","primary","cta",{"alt":38,"name":24,"focus":24,"title":24,"filename":38,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/433x433/c873863fcb/laurence-kermorgant.jpeg","Kermorgant","author","Laurence",{"type":43,"content":44},"doc",[45],{"type":46,"content":47},"paragraph",[48],{"text":49,"type":50},"Laurence Kermorgant est rédactrice web SEO. Diplômée d'expertise comptable, Laurence a 30 ans d'expérience professionnelle dans les métiers de la banque, du commissariat aux comptes et de la finance d'entreprise. Elle a exercé principalement dans les secteurs de l'agroalimentaire et de la métallurgie, tant dans des PME françaises que des groupes anglo-saxons et américains.","text","laurence-kermorgant","fr/blog/author/laurence-kermorgant",null,-860,[],176408854,"ea6e443c-29db-4708-b9a6-5239d19881b7","2022-11-02T15:25:44.771Z","fr",[],"blog/author/laurence-kermorgant",[63,64,66],{"path":61,"name":53,"lang":59,"published":53},{"path":61,"name":53,"lang":65,"published":53},"de",{"path":61,"name":53,"lang":67,"published":53},"es",true,[70],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":77,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":91,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":94,"release_id":53,"lang":59,"path":53,"alternates":95,"default_full_slug":96,"translated_slugs":97,"_stopResolving":68},"Comptabilité","2022-10-19T17:57:49.664Z","2026-09-29T09:14:36.752Z","2026-09-29T09:14:36.770Z",206171401,"d0994ca0-a555-425e-b68f-d17b0657cfdb",{"seo":78,"_uid":86,"name":71,"component":87},[79],{"_uid":80,"noIndex":30,"component":81,"metaFields":82},"003e6fa5-f394-4f34-9194-17a60fb3b7c7","seo",{"_uid":83,"plugin":84,"description":85},"2934225d-3f1b-4f90-b7af-65d9bdf88844","meta-fields","Comptabilite et finance d'entreprise : rapprochements, clotures et comment simplifier le lien entre depenses et comptabilite.","1dc6497e-1135-45e9-a2c6-426facc382ba","tag","comptabilite","fr/blog/topic/comptabilite",-50,[],176456153,"0cd4ad6e-957d-466c-ad0c-f730e74c8b7a","2022-11-02T15:24:55.833Z",[],"blog/topic/comptabilite",[98,99,100],{"path":96,"name":53,"lang":59,"published":53},{"path":96,"name":53,"lang":65,"published":53},{"path":96,"name":53,"lang":67,"published":53},{"type":43,"content":102},[103,107,118,119,128,135,145,151,170,175,183,199,208,213,229,234,244,249,266,271,281,295,300,310,315,319,324,342,362,367,377,383,393,402,407,422,427,443,448,458,463,485,494,499,517,522,534,539,549,554,572,577,593,598,623,628,644,649,653,658,668,673,689,694,712,722,727,737,742,758,763,773,778,796],{"type":46,"content":104},[105],{"text":106,"type":50},"La taxe à la valeur ajoutée fait partie des contraintes administratives incontournables dans les entreprises. Même si votre société n’est qu’une boîte aux lettres pour ce type de flux financiers, une gestion correcte s’impose pour éviter les pénalités de l’administration fiscale.",{"type":46,"content":108},[109,111,116],{"text":110,"type":50},"Voici le panorama de vos obligations en matière de ",{"text":112,"type":50,"marks":113},"déclaration de TVA",[114],{"type":115},"bold",{"text":117,"type":50},". Nous aborderons ensuite les conséquences en cas de retard avant de détailler la manière de préparer puis d’établir la CA3. Enfin, nous terminerons par des conseils organisationnels afin de sécuriser au maximum le processus.",{"type":46},{"type":120,"attrs":121},"blok",{"id":122,"body":123},"86249200-ecbf-4b35-a16b-fb34be98370c",[124],{"_uid":125,"html":126,"component":127},"i-ae4629a8-7fb3-41e0-bd3c-77536ad6b0aa","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\u003Cspan class=\"hs-cta-node hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\" id=\"hs-cta-d9239f25-aafd-4134-8d45-5ac16c34dbce\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/d9239f25-aafd-4134-8d45-5ac16c34dbce\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-d9239f25-aafd-4134-8d45-5ac16c34dbce\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/d9239f25-aafd-4134-8d45-5ac16c34dbce.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'd9239f25-aafd-4134-8d45-5ac16c34dbce', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":129,"attrs":130,"content":132},"heading",{"level":131},2,[133],{"text":134,"type":50},"Quelles sont les obligations de déclaration de la TVA par une entreprise ?",{"type":46,"content":136},[137,139,143],{"text":138,"type":50},"Selon la taille de l’entreprise, le législateur a prévu ",{"text":140,"type":50,"marks":141},"différents niveaux de déclaration de TVA",[142],{"type":115},{"text":144,"type":50},", sans oublier le cas de la franchise en base. Faisons le point sur les seuils de chiffre d’affaires, les délais et les conséquences d’un retard d’élaboration de la déclaration.",{"type":129,"attrs":146,"content":148},{"level":147},3,[149],{"text":150,"type":50},"Le régime de la franchise en base de TVA",{"type":46,"content":152},[153,155,159,161,168],{"text":154,"type":50},"Ce régime ",{"text":156,"type":50,"marks":157},"exonère les toutes petites entreprises",[158],{"type":115},{"text":160,"type":50}," de déclaration et de paiement de la TVA. Par exemple, un commerçant ne doit pas dépasser 94 300 € de chiffre d’affaires HT l’année en cours ou 85 800 euros l’année civile précédente. Retrouvez tous les plafonds selon les ",{"text":162,"type":50,"marks":163},"activités sur le site service-public.fr",[164],{"type":165,"attrs":166},"link",{"href":167,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://entreprendre.service-public.fr/vosdroits/F21746",{"text":169,"type":50},".",{"type":129,"attrs":171,"content":172},{"level":147},[173],{"text":174,"type":50},"Le régime réel simplifié (RSI) : déclaration CA12",{"type":46,"content":176},[177,181],{"text":178,"type":50,"marks":179},"Ce régime est allégé",[180],{"type":115},{"text":182,"type":50}," tant en déclaration qu’en paiement de la taxe à la valeur ajoutée. Il correspond aux entreprises qui dépassent les plafonds de la franchise en base, mais qui restent en deçà du chiffre d’affaires du régime réel normal :",{"type":184,"content":185},"bullet_list",[186,193],{"type":187,"content":188},"list_item",[189],{"type":46,"content":190},[191],{"text":192,"type":50},"activité de commerce et hébergements : entre 85 800 € et 818 000 € ;",{"type":187,"content":194},[195],{"type":46,"content":196},[197],{"text":198,"type":50},"professions libérales et prestations de services du type BNC et BIC : entre 34 400 € et 247 000 €.",{"type":46,"content":200},[201,203,207],{"text":202,"type":50},"Attention, pour bénéficier du réel simplifié, la TVA exigible doit toutefois demeurer inférieure à 15 000 € par an. Avec ce régime, l’entreprise ",{"text":204,"type":50,"marks":205},"établit sa déclaration de TVA annuellement",[206],{"type":115},{"text":169,"type":50},{"type":129,"attrs":209,"content":210},{"level":147},[211],{"text":212,"type":50},"Le régime réel normal : déclaration CA3",{"type":46,"content":214},[215,217,221,223,227],{"text":216,"type":50},"Toutes les entreprises qui dépassent les plafonds de CAHT du régime réel simplifié ou qui présentent plus de 15 000 € de TVA exigible par an sont soumises au ",{"text":218,"type":50,"marks":219},"régime réel normal",[220],{"type":115},{"text":222,"type":50},". Elles doivent déclarer la taxe à la valeur ajoutée sur une ",{"text":224,"type":50,"marks":225},"base mensuelle",[226],{"type":115},{"text":228,"type":50},". Toutefois si la TVA payée reste inférieure à 4 000 € par an, l’administration fiscale autorise la déclaration et le paiement selon une période trimestrielle.",{"type":129,"attrs":230,"content":231},{"level":131},[232],{"text":233,"type":50},"Quand se fait la déclaration de TVA ?",{"type":46,"content":235},[236,238,242],{"text":237,"type":50},"Selon le niveau de vos obligations, le ",{"text":239,"type":50,"marks":240},"rythme de dépôt de la déclaration de TVA varie",[241],{"type":115},{"text":243,"type":50},". Dans tous les cas, le fisc permet d’effectuer une rectification. On vous explique comment ça marche.",{"type":129,"attrs":245,"content":246},{"level":147},[247],{"text":248,"type":50},"Délais pour établir la CA3 ou formulaire 3310-CA3-SD",{"type":46,"content":250},[251,253,257,259,265],{"text":252,"type":50},"Les entreprises qui dépendent du régime réel normal déposent chaque mois en ligne leur déclaration de TVA selon le calendrier fiscal prévu par l’administration. Les délais figurent dans votre espace professionnel en ligne. ",{"text":254,"type":50,"marks":255},"La date butoir varie en fonction",[256],{"type":115},{"text":258,"type":50}," de la forme juridique, du numéro SIREN ainsi que de la situation géographique de l’entreprise. Ces informations sont disponibles ",{"text":260,"type":50,"marks":261},"sur la page « dates limites de transmission » du site impots.gouv.fr",[262],{"type":165,"attrs":263},{"href":264,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.impots.gouv.fr/le-regime-reel-normal-dates-limites-de-transmission-des-ca3",{"text":169,"type":50},{"type":129,"attrs":267,"content":268},{"level":147},[269],{"text":270,"type":50},"Délais pour établir la CA12",{"type":46,"content":272},[273,275,279],{"text":274,"type":50},"Une entreprise soumise au régime réel simplifié doit déposer une fois par an le ",{"text":276,"type":50,"marks":277},"formulaire 3517-S-SD",[278],{"type":115},{"text":280,"type":50},", appelé aussi Cerfa nº 11417 ou anciennement CA12. La date limite dépend de la clôture comptable :",{"type":184,"content":282},[283,289],{"type":187,"content":284},[285],{"type":46,"content":286},[287],{"text":288,"type":50},"exercices calés sur l’année civile : avant le 2e jour ouvré qui suit le 1er mai de l’année N+1 ;",{"type":187,"content":290},[291],{"type":46,"content":292},[293],{"text":294,"type":50},"autres dates de clôture : avant la fin du 3e mois qui suit.",{"type":129,"attrs":296,"content":297},{"level":147},[298],{"text":299,"type":50},"Notion de déclaration rectificative",{"type":46,"content":301},[302,304,308],{"text":303,"type":50},"Vous vous êtes trompé dans un montant de TVA collectée ou déductible de votre déclaration en ligne ? Vous pouvez en déposer une autre, sous la ",{"text":305,"type":50,"marks":306},"forme rectificative",[307],{"type":115},{"text":309,"type":50},". Prenez garde toutefois à régler le supplément de TVA le cas échéant. Si au contraire, le montant de la TVA due est inférieur à celui déjà payé, établissez sur-le-champ une réclamation auprès de votre S.I.E (service des impôts des entreprises) pour demander le remboursement du trop versé.",{"type":129,"attrs":311,"content":312},{"level":131},[313],{"text":314,"type":50},"Conséquences des retards en matière de taxe à la valeur ajoutée",{"type":46,"content":316},[317],{"text":318,"type":50},"Respecter les échéances de déclaration et de paiement de la TVA vous évite des pénalités et des sanctions. Voici les risques encourus selon le régime qui vous concerne.",{"type":129,"attrs":320,"content":321},{"level":147},[322],{"text":323,"type":50},"Retard d’établissement de la déclaration de TVA",{"type":46,"content":325},[326,328,334,336,340],{"text":327,"type":50},"C’est ",{"text":329,"type":50,"marks":330},"l’article 1728 du Code général des impôts",[331],{"type":165,"attrs":332},{"href":333,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428656/",{"text":335,"type":50}," qui régit le défaut de déclaration dans les délais impartis. Vous êtes susceptible de payer une ",{"text":337,"type":50,"marks":338},"majoration de la TVA due. Voici son montant",[339],{"type":115},{"text":341,"type":50}," :",{"type":184,"content":343},[344,350,356],{"type":187,"content":345},[346],{"type":46,"content":347},[348],{"text":349,"type":50},"10 % si le dépôt de la déclaration intervient dans les 30 jours de la mise en demeure ou avant l’émission de la mise en demeure ;",{"type":187,"content":351},[352],{"type":46,"content":353},[354],{"text":355,"type":50},"40 % si vous n’avez pas rectifié dans les 30 jours après la mise en demeure ;",{"type":187,"content":357},[358],{"type":46,"content":359},[360],{"text":361,"type":50},"80 % si l’administration découvre l’existence d’une activité occulte.",{"type":129,"attrs":363,"content":364},{"level":147},[365],{"text":366,"type":50},"Retard de paiement de la TVA",{"type":46,"content":368},[369,371,375],{"text":370,"type":50},"Vous déclarez la taxe à la valeur ajoutée avec retard ? Vous ",{"text":372,"type":50,"marks":373},"risquez aussi de payer la TVA hors délai dans ce cas",[374],{"type":115},{"text":376,"type":50},". Voici les règles à connaître selon le régime auquel est soumise votre entreprise.",{"type":129,"attrs":378,"content":380},{"level":379},4,[381],{"text":382,"type":50},"Les dates de paiement de la taxe à la valeur ajoutée",{"type":46,"content":384},[385,387,391],{"text":386,"type":50},"Les entreprises soumises au ",{"text":388,"type":50,"marks":389},"régime réel simplifié",[390],{"type":115},{"text":392,"type":50}," et dont la TVA à régler annuelle est inférieure à 1 000 € ne versent pas d’acomptes en cours d’année. Elles effectuent le paiement en même temps que le dépôt de la CA12. Pour une taxe supérieure à 1 000 €, vous versez deux acomptes. Le premier de 55 %, intervient en juillet et le second de 40 % en décembre quand l’exercice correspond à l’année civile. Pour les autres dates de clôture, référez-vous au calendrier spécifique.",{"type":46,"content":394},[395,397,400],{"text":396,"type":50},"Quant au ",{"text":218,"type":50,"marks":398},[399],{"type":115},{"text":401,"type":50},", si la taxe reste inférieure à 4 000 euros, vous réglez la TVA au trimestre. Dans le cas contraire, le paiement mensuel s’effectue avant la date butoir qui figure dans votre espace professionnel. Elle varie comme pour les délais de dépôt des déclarations.",{"type":129,"attrs":403,"content":404},{"level":379},[405],{"text":406,"type":50},"Conséquences d’un paiement tardif de la TVA",{"type":46,"content":408},[409,411,415,417,421],{"text":410,"type":50},"Défaut de règlement, paiement partiel ou réalisé après l’échéance, c’est toujours une infraction. L’administration fiscale prend en compte la date du télérèglement pour vérifier le respect des délais. Vous êtes alors redevable d’un ",{"text":412,"type":50,"marks":413},"intérêt de retard de 0,20 % par mois",[414],{"type":115},{"text":416,"type":50}," ainsi que d’",{"text":418,"type":50,"marks":419},"une majoration d’un montant de 5 %",[420],{"type":115},{"text":169,"type":50},{"type":129,"attrs":423,"content":424},{"level":147},[425],{"text":426,"type":50},"Que faire si vous prévoyez d’effectuer le paiement hors délai ?",{"type":46,"content":428},[429,431,435,437,441],{"text":430,"type":50},"Votre entreprise est soumise au régime réel normal ? Vous pensez ne pas pouvoir déposer votre déclaration de TVA avant l’échéance ? La loi permet toutefois une souplesse. Vous pouvez verser ",{"text":432,"type":50,"marks":433},"un acompte de 80 %",[434],{"type":115},{"text":436,"type":50},", la régularisation intervenant le mois suivant. Si pour des raisons financières, le paiement vous semble impossible, adressez-vous à votre S.I.E pour ",{"text":438,"type":50,"marks":439},"demander un étalement",[440],{"type":115},{"text":442,"type":50}," en motivant votre démarche.",{"type":129,"attrs":444,"content":445},{"level":131},[446],{"text":447,"type":50},"Comment préparer la déclaration CA3 ?",{"type":46,"content":449},[450,452,456],{"text":451,"type":50},"Avant d’établir la déclaration de TVA en ligne de la période, sélectionnez et préparez vos données à partir de votre comptabilité à jour. La maîtrise des ",{"text":453,"type":50,"marks":454},"faits générateurs",[455],{"type":115},{"text":457,"type":50}," de la taxe à la valeur ajoutée s’impose afin de rechercher les bonnes informations à déclarer, tant pour les achats que pour les ventes.",{"type":129,"attrs":459,"content":460},{"level":147},[461],{"text":462,"type":50},"Notion de fait générateur : TVA sur les débits et TVA sur les encaissements",{"type":46,"content":464},[465,467,471,473,477,479,483],{"text":466,"type":50},"La TVA est due par l’entreprise qui vend en fonction de l’élément qui déclenche son exigibilité. ",{"text":468,"type":50,"marks":469},"Pour les biens et marchandises",[470],{"type":115},{"text":472,"type":50},", c’est la livraison qui constitue le fait générateur de la TVA. Dans la pratique, on prend en compte la date de facture. ",{"text":474,"type":50,"marks":475},"Pour les prestataires de services",[476],{"type":115},{"text":478,"type":50},", l’achèvement de la prestation constitue le fait générateur et l’encaissement la date d’exigibilité. Toutefois, ils ",{"text":480,"type":50,"marks":481},"peuvent opter pour la TVA sur les débits",[482],{"type":115},{"text":484,"type":50},", donc selon la facturation, plutôt que la TVA à l’encaissement.",{"type":46,"content":486},[487,489,493],{"text":488,"type":50},"Ces règles sont essentielles à comprendre, car elles conditionnent la date à laquelle la TVA collectée et la TVA déductible sont à déclarer à l’État. En effet, lorsque la TVA est due par l’entreprise qui facture, elle ",{"text":490,"type":50,"marks":491},"devient aussi déductible chez le client qui achète",[492],{"type":115},{"text":169,"type":50},{"type":129,"attrs":495,"content":496},{"level":147},[497],{"text":498,"type":50},"Automatisation de la déclaration de TVA : rôle des logiciels de comptabilité",{"type":46,"content":500},[501,503,507,509,515],{"text":502,"type":50},"Bien sûr, vous n’allez pas faire le tri dans les flux financiers du mois manuellement. Le logiciel comptable joue un rôle fondamental. Il est essentiel de bien prévoir les ",{"text":504,"type":50,"marks":505},"paramètres d’interface",[506],{"type":115},{"text":508,"type":50}," de chaque application, comme celle de ",{"text":510,"type":50,"marks":511},"Spendesk,",[512],{"type":165,"attrs":513},{"href":514,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/product/cards/",{"text":516,"type":50}," avec la comptabilité. La préparation de la TVA fait partie des automatisations indispensables dans les entreprises. En général, ces logiciels proposent un état préparatoire des déclarations et un processus de contrôle préalable au dépôt du formulaire de TVA en ligne.",{"type":129,"attrs":518,"content":519},{"level":131},[520],{"text":521,"type":50},"Comment faire une déclaration de TVA ?",{"type":46,"content":523},[524,526,532],{"text":525,"type":50},"Quel que soit le formulaire utilisé, le 3517-S-SD du régime réel simplifié ou le ",{"text":527,"type":50,"marks":528},"3310-CA3-SD",[529],{"type":165,"attrs":530},{"href":531,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.impots.gouv.fr/formulaire/3310-ca3-sd/tva-et-taxes-assimilees-regime-du-reel-normal-mini-reel",{"text":533,"type":50}," du régime réel normal, le travail de remplissage de la déclaration reste similaire.",{"type":129,"attrs":535,"content":536},{"level":147},[537],{"text":538,"type":50},"Contenu de la déclaration de TVA",{"type":46,"content":540},[541,543,547],{"text":542,"type":50},"Pour la suite, prenons le cas de la CA3 relative au régime réel normal et passons en revue les différents ",{"text":544,"type":50,"marks":545},"cadres à renseigner",[546],{"type":115},{"text":548,"type":50}," mensuellement. Pour plus de détails, cliquez sur l’aide en ligne avec l’accès aux notices fournies par l’administration fiscale.",{"type":129,"attrs":550,"content":551},{"level":379},[552],{"text":553,"type":50},"Cadre A : montant des opérations réalisées",{"type":46,"content":555},[556,558,564,566,570],{"text":557,"type":50},"Vous reportez sur les différentes lignes de ce tableau, votre chiffre d’affaires HT de la période, mais aussi les achats de prestations de services en Europe, les importations, les acquisitions soumises à la ",{"text":559,"type":50,"marks":560},"TVA intracommunautaires",[561],{"type":165,"attrs":562},{"href":563,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/blog/tva-intracommunautaire/",{"text":565,"type":50},", etc. Il s’agit finalement de ",{"text":567,"type":50,"marks":568},"toutes les opérations taxées et non taxées",[569],{"type":115},{"text":571,"type":50}," à la TVA.",{"type":129,"attrs":573,"content":574},{"level":379},[575],{"text":576,"type":50},"Cadre B - décompte de la TVA à payer, partie TVA brute",{"type":46,"content":578},[579,581,585,587,591],{"text":580,"type":50},"Ici, vous ",{"text":582,"type":50,"marks":583},"ventilez par taux de TVA",[584],{"type":115},{"text":586,"type":50},", les bases HT du chiffre d’affaires de la période. Pour les importations qui figurent aux lignes I1 à I6, les montants se préremplissent grâce aux données de la DGDDI. Notez bien le changement intervenu sur ce point depuis le 1er janvier 2022. Désormais, l’entreprise ne s’acquitte plus de ",{"text":588,"type":50,"marks":589},"la TVA à l’importation lors du dédouanement",[590],{"type":115},{"text":592,"type":50},", mais avec la déclaration de TVA.",{"type":129,"attrs":594,"content":595},{"level":379},[596],{"text":597,"type":50},"Cadre B - décompte de la TVA à payer, partie TVA déductible",{"type":46,"content":599},[600,602,615,617,621],{"text":601,"type":50},"Vous mentionnez uniquement les ",{"text":603,"type":50,"marks":604},"montants de TVA à déduire",[605],{"type":165,"attrs":606},{"href":607,"uuid":608,"anchor":53,"target":53,"linktype":609,"story":610},"tva-deductible","a7258d85-f543-4351-862a-96d2a4c5ee89","story",{"name":611,"id":612,"uuid":608,"slug":607,"url":613,"full_slug":614,"_stopResolving":68},"TVA déductible : comment ça fonctionne et pour quelles notes de frais ?",208729716,"blog/tva-deductible","fr/blog/tva-deductible",{"text":616,"type":50}," en ",{"text":618,"type":50,"marks":619},"séparant les immobilisations des autres biens et services",[620],{"type":115},{"text":622,"type":50},". Si votre déclaration précédente comportait un crédit, vous le reportez ici. Vous précisez ensuite le montant de la TVA sur les importations et sur les produits pétroliers.",{"type":129,"attrs":624,"content":625},{"level":379},[626],{"text":627,"type":50},"Cadres « crédit » et « taxe à payer »",{"type":46,"content":629},[630,632,636,638,642],{"text":631,"type":50},"Le total de la TVA déductible se soustrait de celui de la TVA brute. Pour un solde ",{"text":633,"type":50,"marks":634},"positif",[635],{"type":115},{"text":637,"type":50},", sélectionnez la case 28 « TVA nette due ». Dans le cas contraire, le calcul aboutit à un ",{"text":639,"type":50,"marks":640},"crédit de TVA",[641],{"type":115},{"text":643,"type":50}," et il s’inscrit en ligne 25.",{"type":129,"attrs":645,"content":646},{"level":147},[647],{"text":648,"type":50},"Déclaration de TVA en ligne : le fonctionnement",{"type":46,"content":650},[651],{"text":652,"type":50},"Toutes les déclarations de TVA se télédéclarent, soit via le portail impôt.gouv.fr soit à partir d’un module de votre logiciel de comptabilité. Pour la CA3 établie mensuellement, c’est le compte fiscal en ligne pour les professionnels qui pilote toute la démarche. On parle de mode EFI.",{"type":129,"attrs":654,"content":655},{"level":131},[656],{"text":657,"type":50},"Comment sécuriser au mieux la déclaration de la TVA ?",{"type":46,"content":659},[660,662,666],{"text":661,"type":50},"Tous les flux financiers achats et ventes interviennent dans la préparation de la déclaration de TVA. C’est donc un exercice qui exige le ",{"text":663,"type":50,"marks":664},"traitement automatisé de la data en masse",[665],{"type":115},{"text":667,"type":50},". Des outils de contrôle comptable permettent aussi de sécuriser le processus.",{"type":129,"attrs":669,"content":670},{"level":147},[671],{"text":672,"type":50},"Maîtriser la législation en matière de taux de TVA sur vos opérations",{"type":46,"content":674},[675,677,681,683,687],{"text":676,"type":50},"La première chose à cadrer ce sont les taux de TVA tant sur les opérations de ventes que d’achats. C’est votre responsabilité d’",{"text":678,"type":50,"marks":679},"appliquer sur vos factures émises le taux correct",[680],{"type":115},{"text":682,"type":50}," pour votre activité voire pour chaque produit. Méfiez-vous aussi des ",{"text":684,"type":50,"marks":685},"taux erronés de TVA sur les factures des fournisseurs",[686],{"type":115},{"text":688,"type":50},". Demandez alors une rectification. Vous évitez ainsi les complications en cas de contrôle fiscal. En effet, parfois l’administration vous redresse en rejetant une TVA déductible trop élevée.",{"type":129,"attrs":690,"content":691},{"level":147},[692],{"text":693,"type":50},"Soigner le paramétrage de votre logiciel comptable",{"type":46,"content":695},[696,698,702,704,710],{"text":697,"type":50},"Les bons paramètres à renseigner ",{"text":699,"type":50,"marks":700},"dans les fiches clients, fournisseurs, articles",[701],{"type":115},{"text":703,"type":50},", ",{"text":705,"type":50,"marks":706},"bons de commande",[707],{"type":165,"attrs":708},{"href":709,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.spendesk.com/fr/glossaire/bon-de-commande/",{"text":711,"type":50}," etc. sont essentiels pour un calcul correct de la TVA à déclarer. Tout se passe donc dans le référentiel des tiers et des articles. Ceci se prépare donc en amont de la comptabilité, dans l’application de gestion commerciale ou de pilotage des achats. Nous recommandons d’établir une procédure claire, détaillée et validée par la direction financière.",{"type":46,"content":713},[714,716,720],{"text":715,"type":50},"Lorsque vous choisissez un ERP ou logiciel de comptabilité, analysez bien les aspects relatifs à la gestion de la TVA. Les outils doivent proposer des paramètres et fonctionnalités efficaces et faciles à comprendre par les services comptables. Les moyens de ",{"text":717,"type":50,"marks":718},"contrôle et de préparation de la déclaration de TVA",[719],{"type":115},{"text":721,"type":50}," doivent s’avérer efficients.",{"type":129,"attrs":723,"content":724},{"level":147},[725],{"text":726,"type":50},"Contrôler et lettrer les comptes de TVA en comptabilité",{"type":46,"content":728},[729,731,735],{"text":730,"type":50},"Même si le processus de préparation de la TVA s’automatise en comptabilité, réalisez des contrôles chaque mois. Ce n’est pas une option en cours d’année, si vous voulez gagner du temps à la clôture. Les flux financiers dans l’entreprise évoluent, l’activité s’adapte aux clients, au marché, aux fournisseurs, etc. En ",{"text":732,"type":50,"marks":733},"vérifiant régulièrement vos soldes et en réalisant le lettrage des comptes de TVA",[734],{"type":115},{"text":736,"type":50}," vous identifiez potentiellement les dysfonctionnements et évitez une recherche laborieuse en fin d’exercice.",{"type":129,"attrs":738,"content":739},{"level":147},[740],{"text":741,"type":50},"Établir un tableau récapitulatif des déclarations de TVA de l’entreprise",{"type":46,"content":743},[744,746,750,752,756],{"text":745,"type":50},"Vérifiez que votre responsable comptable reporte bien les différentes lignes des déclarations de TVA mensuelles sur un tableau Excel afin de les rapprocher de la comptabilité. Ce ",{"text":747,"type":50,"marks":748},"cadrage de la TVA en fin d’exercice",[749],{"type":115},{"text":751,"type":50}," permet de s’assurer de la déclaration correcte et intégrale du chiffre d’affaires. Sur ce point, le paramétrage de la ventilation ",{"text":753,"type":50,"marks":754},"comptable des ventes par taux",[755],{"type":115},{"text":757,"type":50}," de TVA, entre franchise, France, exportations et données intracommunautaires est essentiel.",{"type":129,"attrs":759,"content":760},{"level":147},[761],{"text":762,"type":50},"Contrôler les numéros de TVA de chaque nouveau client",{"type":46,"content":764},[765,767,771],{"text":766,"type":50},"Enfin, il vous incombe de contrôler la ",{"text":768,"type":50,"marks":769},"validité du numéro de TVA fourni par c",[770],{"type":115},{"text":772,"type":50},"haque client. Lors de la création de chaque compte, utilisez systématiquement le site de la Commission européenne de validation par VIES. Réalisez une copie écran et conservez-la comme preuve en cas de contrôle fiscal ultérieur.",{"type":129,"attrs":774,"content":775},{"level":131},[776],{"text":777,"type":50},"La déclaration de TVA, un processus à automatiser en concertation avec les applicatifs de gestion et de comptabilité",{"type":46,"content":779},[780,782,786,788,794],{"text":781,"type":50},"Lorsque vous implémentez un outil métier, une application pour la gestion des achats ou des ventes, tout comme un logiciel comptable, intéressez-vous de près au sujet de la TVA. C’est bien ",{"text":783,"type":50,"marks":784},"en amont de la déclaration de TVA",[785],{"type":115},{"text":787,"type":50}," à générer que les informations doivent s’organiser correctement. Chez Spendesk, notre plateforme prend en charge tous ces aspects avant l’interface des achats en comptabilité. 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