{"id":12030,"date":"2025-05-12T00:00:00","date_gmt":"2025-05-11T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/suspension-de-la-reforme-de-la-franchise-en-base-de-tva-pour-2025\/"},"modified":"2025-05-12T00:00:00","modified_gmt":"2025-05-11T22:00:00","slug":"suspension-de-la-reforme-de-la-franchise-en-base-de-tva-pour-2025","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/suspension-de-la-reforme-de-la-franchise-en-base-de-tva-pour-2025\/","title":{"rendered":"Suspension de la r\u00e9forme de la franchise en base de TVA : pour 2025 ?"},"content":{"rendered":"<p>Pr\u00e9vu par la loi de finances pour 2025, le plafond unique \u00e0 25 000 \u20ac de recettes dans le cadre du r\u00e9gime de la franchise en base de TVA pour les microentreprises a \u00e9t\u00e9 suspendu d\u00e8s sa cr\u00e9ation. Une suspension qui a ensuite \u00e9t\u00e9 prolong\u00e9e jusqu\u2019au 1er juin 2025\u2026 et qui vient encore de l\u2019\u00eatre\u2026 Pourquoi et jusqu\u2019\u00e0 quand ?<\/p>\n<h2>R\u00e9forme de la franchise en base de TVA : nouvelle suspension en vue&nbsp;<\/h2>\n<p>Pour rappel, les entreprises dont le chiffre d&#8217;affaires (CA) ne d\u00e9passe pas un certain seuil b\u00e9n\u00e9ficient du m\u00e9canisme de la franchise en base de TVA, qui leur permet, en pratique, d\u2019\u00eatre exon\u00e9r\u00e9es de TVA.&nbsp;<\/p>\n<p>La loi de finances pour 2025 a pr\u00e9vu de diminuer, \u00e0 compter du 1er mars 2025, le montant de ces seuils tout en cr\u00e9ant un plafond unique fix\u00e9 \u00e0 25 000 \u20ac de recettes, sans distinction entre la nature des activit\u00e9s exerc\u00e9es.&nbsp;<\/p>\n<p>Toutefois, face aux r\u00e9actions que suscite cette mesure, l\u2019application de ce nouveau plafond a \u00e9t\u00e9 suspendue une premi\u00e8re fois, d\u00e8s cr\u00e9ation, puis une seconde fois jusqu\u2019au 1er juin 2025.&nbsp;<\/p>\n<p>Alors que la prolongation de cette suspension suscite toujours de nombreuses interrogations, notamment parmi les micro-entrepreneurs, et en l\u2019absence de consensus, le Gouvernement vient d\u2019annoncer sa d\u00e9cision de suspendre la mise en \u0153uvre de la r\u00e9forme jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e 2025, afin de permettre \u00ab un d\u00e9bat apais\u00e9 et approfondi dans le cadre de l\u2019\u00e9laboration du projet de loi de finances pour 2026 \u00bb.&nbsp;<\/p>\n<p>Affaire \u00e0 suivre donc\u2026<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/presse.economie.gouv.fr\/reforme-de-la-franchise-en-base-de-tva-le-gouvernement-fait-le-choix-de-lecoute-et-du-dialogue-en-suspendant-la-reforme-dans-lattente-de-lexamen-du-prochain-budget\/\" target=\"_blank\">Communiqu\u00e9 de presse relatif \u00e0 la r\u00e9forme de la franchise en base de TVA, no 434, du 30 avril 2025<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/suspension-de-la-reforme-de-la-franchise-en-base-de-tva-pour-2025\" target=\"_blank\">Suspension de la r\u00e9forme de la franchise en base de TVA : rebelote ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_TVAENTREPREUNEUR%20.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00e9vu par la loi de finances pour 2025, le plafond unique \u00e0 25 000 \u20ac de recettes dans le cadre du r\u00e9gime de la franchise en base de TVA pour les microentreprises a \u00e9t\u00e9 suspendu d\u00e8s sa cr\u00e9ation. Une suspension qui a ensuite \u00e9t\u00e9 prolong\u00e9e jusqu\u2019au 1er juin 2025\u2026 et qui vient encore de l\u2019\u00eatre\u2026 Pourquoi et jusqu\u2019\u00e0 quand ?<\/p>\n","protected":false},"author":0,"featured_media":12031,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12030","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>Suspension de la r\u00e9forme de la franchise en base de TVA : pour 2025 ? - 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\/suspension-de-la-reforme-de-la-franchise-en-base-de-tva-pour-2025\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Suspension de la r\u00e9forme de la franchise en base de TVA : pour 2025 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pr\u00e9vu par la loi de finances pour 2025, le plafond unique \u00e0 25 000 \u20ac de recettes dans le cadre du r\u00e9gime de la franchise en base de TVA pour les microentreprises a \u00e9t\u00e9 suspendu d\u00e8s sa cr\u00e9ation. 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