{"id":11564,"date":"2025-02-10T00:00:00","date_gmt":"2025-02-09T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/tva-et-microentreprise-adoption-suspension-concertation\/"},"modified":"2025-02-10T00:00:00","modified_gmt":"2025-02-09T23:00:00","slug":"tva-et-microentreprise-adoption-suspension-concertation","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/tva-et-microentreprise-adoption-suspension-concertation\/","title":{"rendered":"TVA et microentreprise\u202f: adoption, suspension, concertation\u202f?"},"content":{"rendered":"<p>Pr\u00e9vue par le projet de loi de finances pour 2025, la cr\u00e9ation d\u2019un plafond unique \u00e0 25 000 \u20ac de recettes dans le cadre du r\u00e9gime de la franchise en base de TVA pour les microentreprises est pour le moment suspendue. Le ministre de l\u2019\u00c9conomie, des Finances et de la Souverainet\u00e9 industrielle et num\u00e9rique en a r\u00e9cemment fait l\u2019annonce, tout en ouvrant la voie \u00e0 de nouvelles \u00e9volutions dans ce domaine\u2026<\/p>\n<h2>Franchise TVA\u202f: un seuil finalement maintenu, temporairement\u2026<\/h2>\n<p>Actuellement, les microentreprises b\u00e9n\u00e9ficiant du r\u00e9gime de la franchise en base de TVA sont dispens\u00e9es de collecter cette TVA aupr\u00e8s de leurs clients avec, en contrepartie, l\u2019impossibilit\u00e9 de d\u00e9duire la TVA qu\u2019elles ont vers\u00e9e \u00e0 leurs fournisseurs.<\/p>\n<p>Ce r\u00e9gime est ouvert aux microentreprises qui ne d\u00e9clarent pas plus de 37 500 \u20ac ou 85 000 \u20ac de recettes annuelles, selon leurs activit\u00e9s.<\/p>\n<p>Dans le cadre du projet de loi de finances pour 2025, et dans la perspective d\u2019am\u00e9liorer la situation budg\u00e9taire de la France, il est pr\u00e9vu d\u2019abaisser ce seuil de recettes \u00e0 25 000 \u20ac (plafond unique), \u00e0 compter du 1er mars 2025, ce qui aurait pour cons\u00e9quence de rendre assujetties \u00e0 la TVA de plus nombreuses microentreprises, sans compter les nouvelles obligations d\u00e9claratives auxquelles elles se verraient contraintes.<\/p>\n<p>Mais face aux r\u00e9actions que suscite cette mesure, le ministre de l\u2019\u00c9conomie, des Finances et de la Souverainet\u00e9 industrielle et num\u00e9rique a, lors d\u2019une allocution t\u00e9l\u00e9visuelle le 6 f\u00e9vrier 2025, annonc\u00e9 que cette mesure est pour le moment suspendue, du moins temporairement.<\/p>\n<p>Dans le m\u00eame temps, il a, en effet, annonc\u00e9 vouloir lancer une concertation avec les diff\u00e9rentes parties prenantes dans l\u2019objectif de trouver des solutions conciliant les contraintes budg\u00e9taires et le soutien au d\u00e9veloppement \u00e9conomique et \u00e0 la vie entrepreneuriale et d\u2019assurer une mise en \u0153uvre de cette r\u00e9forme dans les meilleures conditions au cours de l\u2019ann\u00e9e 2025.<\/p>\n<p>Affaire \u00e0 suivre, donc\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/presse.economie.gouv.fr\/communique-de-presse-relatif-a-larticle-10-du-projet-de-loi-de-finances-2025-sur-labaissement-du-seuil-de-franchise-de-tva-143778\/\" rel=\"noopener\" target=\"_blank\">Communiqu\u00e9 de presse relatif \u00e0 l\u2019article 10 du Projet de loi de Finances 2025 sur l\u2019abaissement du seuil de franchise de TVA, no&nbsp;121, du 6 f\u00e9vrier 2025<\/a><\/li>\n<li>Article 10 du projet de loi de finances pour 2025<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/tva-et-microentreprise-adoption-suspension-concertation\" target=\"_blank\" rel=\"noopener\">TVA et microentreprise : adoption, suspension, concertation\u202f? <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_tvamicroentreprises.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00e9vue par le projet de loi de finances pour 2025, la cr\u00e9ation d\u2019un plafond unique \u00e0 25 000 \u20ac de recettes dans le cadre du r\u00e9gime de la franchise en base de TVA pour les microentreprises est pour le moment suspendue. Le ministre de l\u2019\u00c9conomie, des Finances et de la Souverainet\u00e9 industrielle et num\u00e9rique en a r\u00e9cemment fait l\u2019annonce, tout en ouvrant la voie \u00e0 de nouvelles \u00e9volutions dans ce domaine\u2026<\/p>\n","protected":false},"author":0,"featured_media":11565,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-11564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TVA et microentreprise\u202f: adoption, suspension, concertation\u202f? - Cabinet Magar<\/title>\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.cabinet-magar.fr\/actualites\/tva-et-microentreprise-adoption-suspension-concertation\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA et microentreprise\u202f: adoption, suspension, concertation\u202f? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pr\u00e9vue par le projet de loi de finances pour 2025, la cr\u00e9ation d\u2019un plafond unique \u00e0 25 000 \u20ac de recettes dans le cadre du r\u00e9gime de la franchise en base de TVA pour les microentreprises est pour le moment suspendue. 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