{"id":1377,"date":"2015-11-22T16:21:53","date_gmt":"2015-11-22T15:21:53","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=1377"},"modified":"2017-12-01T10:11:42","modified_gmt":"2017-12-01T09:11:42","slug":"regime-franchise-tva-pour-les-petites-entreprises-augmente-a-25-000-eur","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/regime-franchise-tva-pour-les-petites-entreprises-augmente-a-25-000-eur\/","title":{"rendered":"R\u00e9gime franchise TVA pour les petites entreprises augment\u00e9 \u00e0 25.000 EUR"},"content":{"rendered":"<p>Les petites entreprises dont le chiffre d&rsquo;affaires annuel ne d\u00e9passe pas 15.000 EUR b\u00e9n\u00e9ficient de la franchise de la TVA. Lorsque, au cours d\u2019une ann\u00e9e \u00e9coul\u00e9e, le chiffre d\u2019affaires annuel d\u2019un assujetti qui n\u2019est pas soumis au r\u00e9gime de la franchise, ne d\u00e9passe pas le montant fix\u00e9, cet assujetti est, en principe, soumis au r\u00e9gime de la franchise \u00e0 compter du 1<sup>er<\/sup> juillet de l\u2019ann\u00e9e suivante. Toutefois, l\u2019assujetti qui ne souhaite pas b\u00e9n\u00e9ficier de ce r\u00e9gime doit en informer l\u2019office de contr\u00f4le TVA dont il d\u00e9pend.<\/p>\n<p>Le r\u00e9gime de la franchise pr\u00e9sente le gros avantage de d\u00e9charger l\u2019assujetti de tout un tas de formalit\u00e9s en mati\u00e8re de TVA. Ce r\u00e9gime vise \u00e0 diminuer le nombre d&rsquo;obligations en mati\u00e8re de TVA auxquelles sont soumises les petites entreprises. Malheureusement, le r\u00e9gime de la franchise pr\u00e9sente aussi l\u2019inconv\u00e9nient que le droit \u00e0 d\u00e9duction n\u2019est pas applicable.<\/p>\n<p>Le projet de loi introduit \u00e0 la Chambre porte de 15 000 EUR \u00e0 25 000 EUR le seuil applicable en mati\u00e8re de r\u00e9gime de franchise de taxe. Les assujettis dont le chiffre d\u2019affaires annuel r\u00e9alis\u00e9 en Belgique ne d\u00e9passe pas 25 000 EUR pourront ainsi b\u00e9n\u00e9ficier de la franchise de taxe pour les livraisons de biens et les prestations de services qu\u2019ils effectuent.<\/p>\n<p>Le Conseil de l\u2019Union europ\u00e9enne doit\u00a0donner le feu vert \u00e0\u00a0la Belgique pour augmenter ce seuil \u00e0 25.000 EUR. <em>Le Conseil de l\u2019Union europ\u00e9enne a adopt\u00e9 en 2013 une d\u00e9cision autorisant la Belgique \u00e0 exon\u00e9rer de la TVA les assujettis dont le chiffre d&rsquo;affaires annuel n&rsquo;exc\u00e8de pas 25.000 EUR. En raison de l\u2019impact budg\u00e9taire de cette mesure, le seuil retenu \u00e0 l\u2019\u00e9poque ne s\u2019\u00e9levait qu\u2019\u00e0 15 000 EUR.<\/em> On peut s\u2019attendre \u00e0 ce que l\u2019Europe donnera son accord.<\/p>\n<p>En guise de conclusion, il appara\u00eet que le r\u00e9gime de la franchise pour les petites entreprises sera appliqu\u00e9 automatiquement pour les petites entreprises dont le chiffre d&rsquo;affaires annuel n&rsquo;exc\u00e8dera pas le montant de 25.000 EUR.<\/p>\n<p>Les avocats en droit fiscal LAUWERS &amp; SEUTIN restent \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les petites entreprises dont le chiffre d&rsquo;affaires annuel ne d\u00e9passe pas 15.000 EUR b\u00e9n\u00e9ficient de la franchise de la TVA. Lorsque, au cours d\u2019une ann\u00e9e&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[144],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9gime franchise TVA pour les petites entreprises augment\u00e9 \u00e0 25.000 EUR | Lauwers Law<\/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:\/\/lauwers-law.be\/fr\/regime-franchise-tva-pour-les-petites-entreprises-augmente-a-25-000-eur\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gime franchise TVA pour les petites entreprises augment\u00e9 \u00e0 25.000 EUR | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Les petites entreprises dont le chiffre d&rsquo;affaires annuel ne d\u00e9passe pas 15.000 EUR b\u00e9n\u00e9ficient de la franchise de la TVA. 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