{"id":9307,"date":"2023-12-13T00:00:00","date_gmt":"2023-12-12T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/association-trop-lucrative-tva-imperative\/"},"modified":"2023-12-13T00:00:00","modified_gmt":"2023-12-12T23:00:00","slug":"association-trop-lucrative-tva-imperative","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/association-trop-lucrative-tva-imperative\/","title":{"rendered":"Association trop lucrative = TVA imp\u00e9rative ?"},"content":{"rendered":"<p>Par principe, les organismes \u00e0 but non lucratif ne sont pas redevables des imp\u00f4ts commerciaux\u2026 \u00e0 moins qu\u2019ils n\u2019exercent une activit\u00e9 lucrative ! Une association peut donc, par exemple, \u00eatre redevable de la TVA. Une situation qui inqui\u00e8te une s\u00e9natrice, qui voit dans cette r\u00e8gle un coup de frein donn\u00e9 au b\u00e9n\u00e9volat\u2026<\/p>\n<h2>Toutes les associations n\u2019\u00e9chappent pas \u00e0 la TVA !<\/h2>\n<p>Les organismes \u00e0 but non lucratif (associations, syndicats professionnels, fondations d\u2019utilit\u00e9 publique, etc.) \u00e9chappent, en principe, aux imp\u00f4ts commerciaux, c\u2019est-\u00e0-dire \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, \u00e0 la TVA et \u00e0 la contribution \u00e9conomique territoriale (CET).<\/p>\n<p>Cette exon\u00e9ration est soumise \u00e0 un caract\u00e8re de non-lucrativit\u00e9, autrement \u00e0 la r\u00e9union de 3 conditions cumulatives :<\/p>\n<ul>\n<li>une gestion d\u00e9sint\u00e9ress\u00e9e ;<\/li>\n<li>une absence de concurrence avec les entreprises du secteur marchand ;<\/li>\n<li>une absence de liens privil\u00e9gi\u00e9s avec les entreprises.<\/li>\n<\/ul>\n<p>Cependant, il peut arriver qu\u2019un tel organisme devienne \u00ab lucratif \u00bb et donc redevable de ces imp\u00f4ts, notamment en cas de concurrence faite aux entreprises du secteur marchand.<\/p>\n<p>Sauf que cette situation est, selon une s\u00e9natrice, pr\u00e9judiciable au secteur associatif, tr\u00e8s important en milieu rural pour aider les personnes isol\u00e9es, ce qui l\u2019am\u00e8ne \u00e0 demander si une interpr\u00e9tation plus souple des r\u00e8gles serait possible, notamment en mati\u00e8re de TVA.<\/p>\n<p>En raison du r\u00e9gime fiscal de faveur d\u00e9j\u00e0 existant pour les organismes sans but lucratif, dont font partie les associations, le Gouvernement refuse un assouplissement de la r\u00e9glementation.<\/p>\n<p>Avant toute chose, il rappelle que les r\u00e8gles en mati\u00e8re de TVA sont issues d\u2019une directive europ\u00e9enne, dite \u00ab directive TVA \u00bb.<\/p>\n<p>Peu importe le statut juridique de la structure, sa situation au regard des autres imp\u00f4ts et la forme ou la nature de son intervention, si le crit\u00e8re de lucrativit\u00e9 est rempli, l\u2019association devient redevable de la TVA.<\/p>\n<p>Il existe malgr\u00e9 tout des temp\u00e9raments \u00e0 cette r\u00e8gle. Ainsi, certaines op\u00e9rations lucratives ponctuelles peuvent \u00e9chapper \u00e0 la taxation. Tel est le cas, par exemple :<\/p>\n<ul>\n<li>des ventes de produits consentis aux membres de l\u2019association, dans la limite de 10 % de leurs recettes totales ;<\/li>\n<li>des activit\u00e9s \u00e0 caract\u00e8re \u00e9ducatif, culturel, sportif ou social dans le cadre d\u2019un service rendu par une association \u00e0 ses membres, sous r\u00e9serve de gestion d\u00e9sint\u00e9ress\u00e9e ;<\/li>\n<li>des recettes de 6 manifestations de bienfaisance ou de soutien par an.<\/li>\n<\/ul>\n<p>De plus, en cas d\u2019exercice d\u2019activit\u00e9s lucratives accessoires, les associations \u00e9chappent \u00e0 la TVA si le montant de recettes annuelles encaiss\u00e9 aff\u00e9rent \u00e0 ces activit\u00e9s est inf\u00e9rieur \u00e0 76 679 \u20ac (plafond pour 2023).<\/p>\n<p>Pour b\u00e9n\u00e9ficier de cette franchise, leur gestion doit \u00eatre d\u00e9sint\u00e9ress\u00e9e et leurs activit\u00e9s non lucratives doivent rester significativement pr\u00e9pond\u00e9rantes.<\/p>\n<p>Enfin, les associations dont les recettes r\u00e9alis\u00e9es au titre de leurs activit\u00e9s lucratives accessoires d\u00e9passent ce plafond peuvent b\u00e9n\u00e9ficier de la franchise en base de TVA \u00ab classique \u00bb.<\/p>\n<p>Sch\u00e9matiquement, ce dispositif permet d\u2019\u00e9chapper aux obligations d\u00e9claratives et de paiement en mati\u00e8re de TVA d\u00e8s lors que le chiffre d\u2019affaires r\u00e9alis\u00e9 ne d\u00e9passe pas certains seuils fix\u00e9s \u00e0 91 900 \u20ac pour les activit\u00e9s de livraison de biens et \u00e0 36 800 \u20ac pour les prestations de services (hors ventes \u00e0 consommer sur place et prestations d\u2019h\u00e9bergement).<\/p>\n<p>Avec ces 3 dispositifs, le Gouvernement estime qu\u2019aucune modification r\u00e8glementaire n\u2019est n\u00e9cessaire.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.senat.fr\/questions\/base\/2023\/qSEQ230506836.html\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Mercier du 23 novembre 2023, S\u00e9nat, no 06836 : \u00ab Associations de services soumises \u00e0 la TVA \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/association-trop-lucrative-tva-imperative\" target=\"_blank\" rel=\"noopener\">Association trop lucrative = TVA imp\u00e9rative ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/bonhommeassociation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Par principe, les organismes \u00e0 but non lucratif ne sont pas redevables des imp\u00f4ts commerciaux\u2026 \u00e0 moins qu\u2019ils n\u2019exercent une activit\u00e9 lucrative ! Une association peut donc, par exemple, \u00eatre redevable de la TVA. Une situation qui inqui\u00e8te une s\u00e9natrice, qui voit dans cette r\u00e8gle un coup de frein donn\u00e9 au b\u00e9n\u00e9volat\u2026<\/p>\n","protected":false},"author":0,"featured_media":9308,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9307","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>Association trop lucrative = TVA imp\u00e9rative ? - 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\/association-trop-lucrative-tva-imperative\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Association trop lucrative = TVA imp\u00e9rative ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Par principe, les organismes \u00e0 but non lucratif ne sont pas redevables des imp\u00f4ts commerciaux\u2026 \u00e0 moins qu\u2019ils n\u2019exercent une activit\u00e9 lucrative ! 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