{"id":6844,"date":"2022-10-28T05:50:00","date_gmt":"2022-10-28T03:50:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/payer-sa-tva-tous-les-trimestres-possible-mais-sous-conditions\/"},"modified":"2022-10-28T05:50:00","modified_gmt":"2022-10-28T03:50:00","slug":"payer-sa-tva-tous-les-trimestres-possible-mais-sous-conditions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/payer-sa-tva-tous-les-trimestres-possible-mais-sous-conditions\/","title":{"rendered":"Payer sa TVA tous les trimestres : possible, mais sous conditions\u2026"},"content":{"rendered":"

Votre soci\u00e9t\u00e9 est soumise au r\u00e9gime r\u00e9el normal en mati\u00e8re de TVA et le montant annuel de cette imposition est inf\u00e9rieur \u00e0 4 000 \u20ac ? Alors vous pouvez d\u00e9clarer et payer votre TVA de fa\u00e7on trimestrielle (et non mensuelle). Mais comment appr\u00e9cier ce seuil de 4 000 \u20ac ?<\/p>\n

\n

D\u00e9claration trimestrielle : comment savoir si le seuil de 4000 \u20ac est respect\u00e9 ?<\/h2>\n

Si votre soci\u00e9t\u00e9 est soumise, de plein droit ou sur option, au r\u00e9gime r\u00e9el normal en mati\u00e8re de TVA, cela implique, par principe, que vous devez d\u00e9clarer (en d\u00e9posant une CA3) et payer votre TVA mensuellement.<\/p>\n

Toutefois, lorsque le montant total de votre TVA, exigible annuellement, est inf\u00e9rieur \u00e0 4 000 \u20ac, alors vous pouvez choisir de d\u00e9clarer et payer votre TVA de fa\u00e7on trimestrielle.<\/p>\n

R\u00e9cemment, le juge est venu pr\u00e9ciser que ce seuil de 4 000 \u20ac doit s\u2019appr\u00e9cier au d\u00e9but de chaque trimestre, par rapport au montant total de la TVA exigible sur les 4 trimestres civils pr\u00e9c\u00e9dents et non pas, de fa\u00e7on g\u00e9n\u00e9rale, par rapport au montant total de la TVA exigible au cours de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente.<\/p>\n

Ainsi, le seuil s\u2019appr\u00e9cie non pas sur une ann\u00e9e civile mais sur une ann\u00e9e dite \u00ab glissante \u00bb.<\/p>\n

Source : Arr\u00eat du Conseil d’\u00c9tat du 17 octobre 2022, n\u00b0 458767<\/p>\n

Payer sa TVA tous les trimestres : possible, mais sous conditions\u2026<\/a> \u00a9 Copyright WebLex – 2022<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Votre soci\u00e9t\u00e9 est soumise au r\u00e9gime r\u00e9el normal en mati\u00e8re de TVA et le montant annuel de cette imposition est inf\u00e9rieur \u00e0 4 000 \u20ac ? Alors vous pouvez d\u00e9clarer et payer votre TVA de fa\u00e7on trimestrielle (et non mensuelle). Mais comment appr\u00e9cier ce seuil de 4 000 \u20ac ?<\/p>\n","protected":false},"author":0,"featured_media":6845,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-6844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nPayer sa TVA tous les trimestres : possible, mais sous conditions\u2026 - 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\/payer-sa-tva-tous-les-trimestres-possible-mais-sous-conditions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payer sa TVA tous les trimestres : possible, mais sous conditions\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Votre soci\u00e9t\u00e9 est soumise au r\u00e9gime r\u00e9el normal en mati\u00e8re de TVA et le montant annuel de cette imposition est inf\u00e9rieur \u00e0 4 000 \u20ac ? 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