{"id":12208,"date":"2025-06-13T00:00:00","date_gmt":"2025-06-12T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/abonnement-gaz-et-electricite-un-regime-fiscal-bientot-modifie\/"},"modified":"2025-06-13T00:00:00","modified_gmt":"2025-06-12T22:00:00","slug":"abonnement-gaz-et-electricite-un-regime-fiscal-bientot-modifie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/abonnement-gaz-et-electricite-un-regime-fiscal-bientot-modifie\/","title":{"rendered":"Abonnement gaz et \u00e9lectricit\u00e9 : un r\u00e9gime fiscal bient\u00f4t modifi\u00e9 ?"},"content":{"rendered":"<p>La loi de finances pour 2025 a modifi\u00e9 le r\u00e9gime fiscal applicable \u00e0 l\u2019\u00e9lectricit\u00e9 et au gaz \u00e0 compter du 1er ao\u00fbt 2025. Des pr\u00e9cisions sont apport\u00e9es concernant les modalit\u00e9s d\u2019entr\u00e9e en vigueur de ces dispositions. Voil\u00e0 qui m\u00e9rite quelques \u00e9claircissements\u2026<\/p>\n<h2>TVA et accises sur le gaz et l\u2019\u00e9lectricit\u00e9 : brefs rappels<\/h2>\n<p>Pour rappel, la loi de finances pour 2025 a modifi\u00e9 le r\u00e9gime fiscal applicable \u00e0 l\u2019\u00e9lectricit\u00e9 et au gaz naturel selon les modalit\u00e9s suivantes :<\/p>\n<ul>\n<li>suppression du taux r\u00e9duit de TVA de 5,5 % \u00e0 compter du 1er ao\u00fbt 2025 applicable aux abonnements relatifs aux livraisons d\u2019\u00e9lectricit\u00e9 d\u2019une puissance maximale inf\u00e9rieure ou \u00e9gale \u00e0 36 kilovoltamp\u00e8res et de gaz naturel combustible, distribu\u00e9s par r\u00e9seaux : ces abonnements seront soumis au taux de TVA de 20 % ;<\/li>\n<li>baisse des tarifs d\u2019accises (taxes sur l\u2019\u00e9lectricit\u00e9 et le gaz) portant sur les produits relevant de la cat\u00e9gorie fiscale des gaz naturels combustibles et sur l\u2019\u00e9lectricit\u00e9 de la cat\u00e9gorie fiscale \u00ab m\u00e9nages et assimil\u00e9s \u00bb.<\/li>\n<\/ul>\n<p>Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant l\u2019entr\u00e9e en vigueur de ces nouvelles mesures.<\/p>\n<p>Facturation pour les p\u00e9riodes autour du 1er ao\u00fbt 2025<\/p>\n<p>Certains contrats fonctionnent avec des p\u00e9riodes de facturation mensuelles ou bimestrielles. Si une p\u00e9riode de facturation commence avant le 1er ao\u00fbt 2025 et se termine apr\u00e8s cette date, on parle de p\u00e9riode intercalaire.<\/p>\n<p>Dans ces cas, la TVA augmente et l\u2019accise baisse proportionnellement au nombre de jours situ\u00e9s apr\u00e8s le 1er ao\u00fbt 2025.<\/p>\n<p>Dans l\u2019hypoth\u00e8se o\u00f9 les quantit\u00e9s d\u2019\u00e9nergie consomm\u00e9es chaque jour sont connues, ces ajustements peuvent aussi se faire en fonction des quantit\u00e9s r\u00e9ellement livr\u00e9es apr\u00e8s cette date.<\/p>\n<p>Paiement par acomptes et exigibilit\u00e9 des taxes<\/p>\n<p>Certains contrats, notamment pour les particuliers, pr\u00e9voient un paiement en plusieurs acomptes (par exemple, 11 mensualit\u00e9s, puis une facture de r\u00e9gularisation annuelle).<\/p>\n<p>Dans ce cadre, il est pr\u00e9cis\u00e9 que la TVA devient exigible au moment de chaque encaissement d\u2019acompte et lors de la facture de r\u00e9gularisation.<\/p>\n<p>L\u2019accise suit le m\u00eame calendrier : elle est due en fonction des moments o\u00f9 la TVA devient exigible.<\/p>\n<p>Notez que, pour les p\u00e9riodes de consommation couvrant le 1er ao\u00fbt 2025, les fournisseurs peuvent continuer \u00e0 appliquer les anciens taux (TVA \u00e0 5,5 % et accise plus \u00e9lev\u00e9e) au titre des acomptes, d\u00e8s lors que l\u2019\u00e9ch\u00e9ancier a \u00e9t\u00e9 \u00e9tabli avant cette date.<\/p>\n<p>En revanche, si l\u2019\u00e9ch\u00e9ancier est \u00e9tabli \u00e0 partir du 1er ao\u00fbt 2025, ce sont les nouveaux taux (TVA \u00e0 20 % et accise r\u00e9duite) qui s\u2019appliquent imm\u00e9diatement.<\/p>\n<p>R\u00e9gularisation en fin de p\u00e9riode<\/p>\n<p>Au moment de la facturation finale (ou lors de la facturation en cas d\u2019option pour les d\u00e9bits), il faudra r\u00e9gulariser :<\/p>\n<ul>\n<li>la diff\u00e9rence entre les montants r\u00e9ellement dus (selon les consommations r\u00e9elles et les taux applicables) ;<\/li>\n<li>et les acomptes d\u00e9j\u00e0 pay\u00e9s.<\/li>\n<\/ul>\n<p>Cette r\u00e9gularisation est obligatoire, m\u00eame si la diff\u00e9rence vient d\u2019un changement de taux ou d\u2019une estimation de consommation erron\u00e9e.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14705-PGP.html\/identifiant=BOI-RES-TVA-000209-20250605\" target=\"_blank\">Rescrit Bofip du 5 juin 2025 : \u00ab RES &#8211; Taxe sur la valeur ajout\u00e9e &#8211; Liquidation &#8211; Modalit\u00e9s d\u2019entr\u00e9e en vigueur de la suppression du taux r\u00e9duit de TVA sur les abonnements de gaz et d\u2019\u00e9lectricit\u00e9 \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/abonnement-gaz-et-electricite-un-regime-fiscal-bientot-modifie\" target=\"_blank\">Abonnement gaz et \u00e9lectricit\u00e9 : un r\u00e9gime fiscal bient\u00f4t modifi\u00e9 ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_tvagazelec.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2025 a modifi\u00e9 le r\u00e9gime fiscal applicable \u00e0 l\u2019\u00e9lectricit\u00e9 et au gaz \u00e0 compter du 1er ao\u00fbt 2025. Des pr\u00e9cisions sont apport\u00e9es concernant les modalit\u00e9s d\u2019entr\u00e9e en vigueur de ces dispositions. Voil\u00e0 qui m\u00e9rite quelques \u00e9claircissements\u2026<\/p>\n","protected":false},"author":0,"featured_media":12209,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Abonnement gaz et \u00e9lectricit\u00e9 : un r\u00e9gime fiscal bient\u00f4t modifi\u00e9 ? - 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\/abonnement-gaz-et-electricite-un-regime-fiscal-bientot-modifie\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Abonnement gaz et \u00e9lectricit\u00e9 : un r\u00e9gime fiscal bient\u00f4t modifi\u00e9 ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2025 a modifi\u00e9 le r\u00e9gime fiscal applicable \u00e0 l\u2019\u00e9lectricit\u00e9 et au gaz \u00e0 compter du 1er ao\u00fbt 2025. 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