{"id":12579,"date":"2025-09-11T00:00:00","date_gmt":"2025-09-10T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/abonnements-tv-quel-taux-de-tva\/"},"modified":"2025-09-11T00:00:00","modified_gmt":"2025-09-10T22:00:00","slug":"abonnements-tv-quel-taux-de-tva","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/abonnements-tv-quel-taux-de-tva\/","title":{"rendered":"Abonnements TV : quel taux de TVA ?"},"content":{"rendered":"<p>Certains services de t\u00e9l\u00e9vision sont susceptibles de proposer des programmes diffus\u00e9s \u00e0 heure fixe, soumis aux taux de TVA de 10 % et des services de vid\u00e9o \u00e0 la demande, tax\u00e9s aux taux de TVA de 20 %. Mais quel taux de TVA appliquer lorsqu\u2019un abonnement comprend ces deux types de service ? R\u00e9ponse\u2026<\/p>\n<h2>Abonnement \u00e0 des services de t\u00e9l\u00e9vision : quels taux de TVA ?<\/h2>\n<p>Pour rappel, une offre composite est une offre compos\u00e9e de plusieurs \u00e9l\u00e9ments qui, pris isol\u00e9ment, sont soumis \u00e0 des r\u00e8gles de territorialit\u00e9, d\u2019exon\u00e9ration ou de taux de TVA diff\u00e9rents.<\/p>\n<p>En principe, chaque op\u00e9ration est trait\u00e9e s\u00e9par\u00e9ment et suit son propre r\u00e9gime d\u2019imposition \u00e0 la TVA d\u00e9termin\u00e9 en fonction de son \u00e9l\u00e9ment principal.<\/p>\n<p>Toutefois, si les \u00e9l\u00e9ments compris dans l\u2019offre sont si \u00e9troitement li\u00e9s qu\u2019ils ne forment qu\u2019une seule prestation \u00e9conomique indissociable, l\u2019administration fiscale les consid\u00e8re comme constituant une seule op\u00e9ration et lui applique un traitement fiscal unique. Dans cette hypoth\u00e8se, si des taux de TVA diff\u00e9rents sont susceptibles de s\u2019appliquer, c\u2019est le taux le plus \u00e9lev\u00e9 qui est retenu.<\/p>\n<p>Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es concernant les modalit\u00e9s d\u2019application de la TVA aux abonnements incluant des services de t\u00e9l\u00e9vision.<\/p>\n<p>Il y a lieu de distinguer les services lin\u00e9aires et les services non lin\u00e9aires.<\/p>\n<p>Concernant les services lin\u00e9aires (diffusion selon une grille d\u00e9termin\u00e9e : les programmes sont diffus\u00e9s en direct, \u00e0 des horaires fixes), c\u2019est le taux r\u00e9duit de TVA de 10 % qui s\u2019applique.<\/p>\n<p>Les services non lin\u00e9aires (visualisation \u00e0 la demande de l\u2019abonn\u00e9 : replay, vid\u00e9o \u00e0 la demande, etc.) constituent quant \u00e0 eux des services \u00e9lectroniques, et non des services de t\u00e9l\u00e9vision, et sont donc soumis au taux normal de TVA de 20 %.<\/p>\n<p>Le couplage de ces deux types de services dans un abonnement unique peut poser des difficult\u00e9s. Trois situations peuvent se pr\u00e9senter :<\/p>\n<ul>\n<li>si les services non lin\u00e9aires sont accessoires aux services lin\u00e9aires : l\u2019ensemble b\u00e9n\u00e9ficie du taux r\u00e9duit de TVA de 10 % ;<\/li>\n<li>si les services lin\u00e9aires sont dissociables des autres services : les services lin\u00e9aires sont tax\u00e9s \u00e0 10 % et les autres services \u00e0 20 % au titre de la TVA ;<\/li>\n<li>si les services lin\u00e9aires ne sont pas dissociables des autres services non accessoires : l\u2019ensemble est soumis au taux le plus \u00e9lev\u00e9 applicable (g\u00e9n\u00e9ralement 20 %).<\/li>\n<\/ul>\n<p>Si l\u2019acc\u00e8s aux services non lin\u00e9aires n\u2019est disponible qu\u2019un mois maximum, c\u2019est le taux de TVA \u00e0 10 % qui \u00e9tait appliqu\u00e9. N\u00e9anmoins, cette r\u00e8gle d\u2019un mois vient d\u2019\u00eatre assouplie par l\u2019administration fiscale.<\/p>\n<p>Dans ce cadre, le taux de TVA \u00e0 10 % est maintenu dans les deux situations suivantes :<\/p>\n<ul>\n<li>en cas d\u2019acc\u00e8s aux \u00e9pisodes d&#8217;une saison de s\u00e9rie jusqu&#8217;\u00e0 un mois apr\u00e8s la premi\u00e8re diffusion du dernier \u00e9pisode ;<\/li>\n<li>en cas d\u2019acc\u00e8s \u00e0 un film jusqu\u2019\u00e0 un mois apr\u00e8s sa premi\u00e8re diffusion, avec possibilit\u00e9 de r\u00e9utilisation ult\u00e9rieure (d\u00e8s le troisi\u00e8me mois) tant qu\u2019elle demeure occasionnelle.<\/li>\n<\/ul>\n<p>Pour finir, notez que pour que les services puissent \u00eatre consid\u00e9r\u00e9s comme dissociables, l\u2019administration exige d\u00e9sormais que l\u2019abonn\u00e9 puisse renoncer \u00e0 l&#8217;option \u00e0 tout moment du contrat d\u2019abonnement.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14713-PGP.html\/ACTU-2025-00109\" target=\"_blank\">Actualit\u00e9 Bofip du 3 septembre 2025 : \u00ab TVA &#8211; Pr\u00e9cisions sur les r\u00e8gles de TVA applicables en mati\u00e8re d\u2019offres composites concernant les abonnements \u00e0 des services de t\u00e9l\u00e9vision \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/abonnements-tv-quel-taux-de-tva\" target=\"_blank\">Abonnements TV : quand la TVA zappe entre 2 taux de TVA\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_abonnementservicestv.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Certains services de t\u00e9l\u00e9vision sont susceptibles de proposer des programmes diffus\u00e9s \u00e0 heure fixe, soumis aux taux de TVA de 10 % et des services de vid\u00e9o \u00e0 la demande, tax\u00e9s aux taux de TVA de 20 %. Mais quel taux de TVA appliquer lorsqu\u2019un abonnement comprend ces deux types de service ? R\u00e9ponse\u2026<\/p>\n","protected":false},"author":0,"featured_media":12580,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-12579","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>Abonnements TV : quel taux de TVA ? - 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\/abonnements-tv-quel-taux-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Abonnements TV : quel taux de TVA ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Certains services de t\u00e9l\u00e9vision sont susceptibles de proposer des programmes diffus\u00e9s \u00e0 heure fixe, soumis aux taux de TVA de 10 % et des services de vid\u00e9o \u00e0 la demande, tax\u00e9s aux taux de TVA de 20 %. 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