{"id":6866,"date":"2016-05-03T13:24:00","date_gmt":"2016-05-03T12:24:00","guid":{"rendered":"https:\/\/www.legalife.fr\/guides-juridiques\/?p=6866"},"modified":"2017-03-22T17:40:57","modified_gmt":"2017-03-22T16:40:57","slug":"entrepreneur-differents-regimes-de-tva","status":"publish","type":"post","link":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/","title":{"rendered":"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA"},"content":{"rendered":"<p>La taxe sur la valeur ajout\u00e9e (TVA) est un imp\u00f4t d\u2019application g\u00e9n\u00e9rale qui frappe les transactions de biens et de services. Son montant est fonction du prix de la prestation pay\u00e9e par le consommateur. Faisons le point sur ces r\u00e9gimes de TVA.<\/p>\n<p>En effet, le payeur de la TVA est bien le consommateur final qui arrive en bout de cha\u00eene de production-distribution. Il ne s&#8217;agit donc pas des entreprises qui concourent \u00e0 la fabrication et \u00e0 la commercialisation de biens et de services. En revanche, ce n\u2019est pas le consommateur\u00a0qui est charg\u00e9 de reverser cet imp\u00f4t directement \u00e0 l\u2019Etat. Ce sont en effet les entreprises, qui ont le r\u00f4le de collecteur d\u2019imp\u00f4t aupr\u00e8s de l\u2019administration fiscale.<\/p>\n<p>Le v\u00e9ritable assujetti \u00e0 la TVA qu\u2019est l\u2019entreprise doit \u00eatre un op\u00e9rateur \u00e9conomique au sens du Code g\u00e9n\u00e9ral des imp\u00f4ts. Il s&#8217;agit d&#8217;une exploitation en vue d\u2019en retirer des recettes et ayant un caract\u00e8re de permanence.<\/p>\n<p>Selon le type d\u2019activit\u00e9 exerc\u00e9e, l\u2019entreprise se situera dans le champ ou hors du champ d\u2019application de la TVA. En effet, le droit fran\u00e7ais exclue certains pans de l\u2019\u00e9conomie de l\u2019assujettissement \u00e0 la TVA. Il en est ainsi pour les services administratifs, sociaux, culturels, sportifs des personnes morales de droit public. C&#8217;est le cas \u00e9galement dans le secteur m\u00e9dical, l\u2019enseignement, le milieu associatif, le secteur bancaire et financier et les petites entreprises.<\/p>\n<p>En dehors de ces cas-l\u00e0, les entreprises facturent et d\u00e9duisent de la TVA. Reste \u00e0 savoir \u00e0 quels r\u00e9gimes de TVA les\u00a0soci\u00e9t\u00e9s sont\u00a0assujetties de plein droit, et si elles disposent d\u2019une option pour se soumettre \u00e0 un des autres r\u00e9gimes envisag\u00e9s par la loi.<\/p>\n<p>LegaLife vous pr\u00e9sente ici les trois grands r\u00e9gimes de TVA de droit fran\u00e7ais. Si le r\u00e9gime de TVA suit en principe celui de l\u2019imposition des b\u00e9n\u00e9fices, il peut \u00eatre appliqu\u00e9 soit de plein droit soit sur option de l\u2019assujetti. Au moment de <a href=\"https:\/\/www.legalife.fr\/creez-votre-entreprise\">cr\u00e9er une entreprise<\/a>, il faut donc choisir parmi ces r\u00e9gimes de TVA.<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Table des mati&egrave;res<\/p><ul class=\"toc_list\"><li><a href=\"#Le_regime_franchise_de_base\"><span class=\"toc_number toc_depth_1\">1<\/span> Le r\u00e9gime franchise de base<\/a><\/li><li><a href=\"#Le_regime_reel_simplifie_RSI\"><span class=\"toc_number toc_depth_1\">2<\/span> Le r\u00e9gime r\u00e9el simplifi\u00e9 (RSI)<\/a><\/li><li><a href=\"#Le_regime_reel_normal_RN\"><span class=\"toc_number toc_depth_1\">3<\/span> Le r\u00e9gime r\u00e9el normal (RN)<\/a><\/li><\/ul><\/div>\n<h2><span id=\"Le_regime_franchise_de_base\">Le r\u00e9gime franchise de base<\/span><\/h2>\n<p>Ce r\u00e9gime a \u00e9t\u00e9 institu\u00e9 pour favoriser les petites entreprises, en all\u00e9geant leurs obligations fiscales par voie de franchise. Sont assujettis \u00e0 la franchise de base les soci\u00e9t\u00e9s dont le chiffre d\u2019affaires de l\u2019ann\u00e9e pr\u00e9c\u00e9dente respectait les seuils suivants :<\/p>\n<ul>\n<li><strong>82.200\u20ac<\/strong>, pour les activit\u00e9s d\u2019achat-revente et de consommation de biens, ainsi que les prestations de logement (\u00e0 l\u2019exception de la location de tourisme en meubl\u00e9) ;<\/li>\n<\/ul>\n<ul>\n<li><strong>32.900\u20ac<\/strong>, pour les prestations de services de toute nature, commerciale ou non ;<\/li>\n<\/ul>\n<ul>\n<li><strong>42.600\u20ac<\/strong>, pour les activit\u00e9s des professions r\u00e9glement\u00e9es comme les avocats ou les avou\u00e9s, et les op\u00e9rations relatives aux \u0153uvres de l\u2019esprit.<\/li>\n<\/ul>\n<p>Toutes les soci\u00e9t\u00e9s dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 ces montants entrent dans le champ d\u2019application de la franchise de base. Cette application ne d\u00e9pend donc ni de la forme juridique ni du\u00a0r\u00e9gime d\u2019imposition des b\u00e9n\u00e9fices.\u00a0Il est n\u00e9anmoins possible de basculer sur un r\u00e9gime de paiement de la TVA. L\u2019option s\u2019exerce par lettre simple aupr\u00e8s du service des imp\u00f4ts des entreprises comp\u00e9tent, et demeure pendant au moins deux ans.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Int\u00e9r\u00eat :<\/strong><\/span> l\u2019entreprise n\u2019est pas redevable de la TVA. Elle ne paie ni ne facture la TVA, et aucune d\u00e9claration n\u2019a \u00e0 \u00eatre d\u00e9pos\u00e9e.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Obligations :<\/strong><\/span> les entreprises soumises \u00e0 ce r\u00e9gime de faveur doivent obligatoirement faire inscrire la mention \u00ab TVA non applicable &#8211; <a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006304473&amp;dateTexte&amp;categorieLien=cid\" target=\"_blank\">article 293 B du CGI<\/a> \u00bb sur leurs factures. L\u2019absence de d\u00e9claration signifie que la TVA pay\u00e9e sur les achats effectu\u00e9s dans le cadre de l\u2019activit\u00e9 ne peut pas \u00eatre d\u00e9duite.<\/p>\n<h2><span id=\"Le_regime_reel_simplifie_RSI\">Le r\u00e9gime r\u00e9el simplifi\u00e9 (RSI)<\/span><\/h2>\n<p>Les entreprises sont redevables de la TVA sous le r\u00e9gime du r\u00e9el simplifi\u00e9 d\u00e8s lors que leur chiffre d\u2019affaires annuel hors taxe entre dans les fourchettes suivantes :<\/p>\n<ul>\n<li><strong>82.200\u20ac &lt; CA HT \/ an &lt; 783.00\u20ac<\/strong>, pour les activit\u00e9s d\u2019achat-revente et de consommation de biens, ainsi que les prestations de logement ;<\/li>\n<\/ul>\n<ul>\n<li><strong>32.900\u20ac &lt; CA HT \/ an &lt; 236.000\u20ac<\/strong>, pour la prestation de services et les prestations non commerciales.<\/li>\n<\/ul>\n<p>Le RSI concerne toutes les soci\u00e9t\u00e9s qui entrent dans ces prescriptions chiffr\u00e9es. Il importe peu qu\u2019elles soient impos\u00e9es \u00e0 l\u2019imp\u00f4t sur le revenu (BIC ou BNC) ou \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. Ces structures facturent de la TVA \u00e0 leurs cocontractants, en contrepartie de quoi elles ont le droit de faire passer en charges d\u00e9ductibles les montants de TVA pay\u00e9s lorsqu\u2019elles ont effectu\u00e9 des achats dans le cadre de l\u2019activit\u00e9.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Obligations :<\/strong><\/span><\/p>\n<p>1. D\u00e9p\u00f4t d\u2019une d\u00e9claration annuelle n\u00b0 3517 CA12\/CA12E ;<\/p>\n<p>2. Paiement de deux acomptes de TVA pendant l\u2019ann\u00e9e ou l\u2019exercice, en ligne. Ils sont calcul\u00e9s en fonction du montant de la TVA pay\u00e9e l\u2019ann\u00e9e pr\u00e9c\u00e9dente apr\u00e8s d\u00e9duction de TVA des biens qualifi\u00e9s d\u2019immobilisations.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Int\u00e9r\u00eat :<\/strong><\/span> l\u2019option d\u2019un r\u00e9gime alternatif, le \u00ab mini r\u00e9el \u00bb est possible. Les entreprises souhaitant d\u00e9poser des d\u00e9clarations simplifi\u00e9es pour leurs b\u00e9n\u00e9fices doivent proc\u00e9der \u00e0 des d\u00e9clarations mensuelles CA3. L\u2019option s\u2019effectue par courrier au service des imp\u00f4ts par LRAR et est exerc\u00e9e pour deux ans au moins.<\/p>\n<h2><span id=\"Le_regime_reel_normal_RN\">Le r\u00e9gime r\u00e9el normal (RN)<\/span><\/h2>\n<p>Ce r\u00e9gime de TVA assujettit les entreprises soit qui ont fait le choix de s\u2019y soumettre, soit celles qui entrent de droit dans son champ d\u2019application et dont le chiffre d\u2019affaires annuel hors taxe est sup\u00e9rieur aux seuils suivants :<\/p>\n<ul>\n<li><strong>plus de 783.00\u20ac<\/strong>, pour les activit\u00e9s d\u2019achat-revente et de consommation de biens, ainsi que les prestations de logement ;<\/li>\n<\/ul>\n<ul>\n<li><strong>plus de 236.000\u20ac<\/strong>, pour la prestation de services.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong>Obligation :<\/strong><\/span> chaque mois, une d\u00e9claration CA3 doit \u00eatre transmise en ligne. Elle permet que soit calcul\u00e9e le montant de la TVA d\u00fb pour le mois pr\u00e9c\u00e9dent.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong>Int\u00e9r\u00eat :<\/strong><\/span> il est possible de b\u00e9n\u00e9ficier d\u2019une d\u00e9claration CA3 trimestrielle lorsque le montant de la TVA annuelle exigible est inf\u00e9rieur \u00e0 4000\u20ac. L\u2019administration fiscale permet alors \u00e0 l\u2019entreprise de faciliter ses d\u00e9marches via une demande au service des imp\u00f4ts des entreprises effectu\u00e9es au cours du 1er trimestre de l\u2019ann\u00e9e, qui autorisera une d\u00e9claration tous les trois mois.<\/p>\n\n<div class=\"kk-star-ratings\n     kksr-valign-bottom     kksr-align-left    \"\n    data-payload=\"{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;6866&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;count&quot;:&quot;10&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;5\\\/5 - (10 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;width&quot;:&quot;142.5&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;}\">\n    \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 142.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n    \n<div class=\"kksr-legend\">\n            5\/5 - (10 votes)    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La taxe sur la valeur ajout\u00e9e (TVA) est un imp\u00f4t d\u2019application g\u00e9n\u00e9rale qui frappe les transactions de biens et de services. Son montant est fonction du prix de la prestation pay\u00e9e par le consommateur. Faisons le point sur ces r\u00e9gimes de TVA. En effet, le payeur de la TVA est bien le consommateur final qui [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6872,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[410],"tags":[98,393,419],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA - LegaLife<\/title>\n<meta name=\"description\" content=\"LegaLife vous pr\u00e9sente ici les trois grands r\u00e9gimes de TVA de droit fran\u00e7ais : r\u00e9gime franchise de base, r\u00e9gime r\u00e9el simplifi\u00e9 et r\u00e9gime r\u00e9el normal.\" \/>\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.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA - LegaLife\" \/>\n<meta property=\"og:description\" content=\"LegaLife vous pr\u00e9sente ici les trois grands r\u00e9gimes de TVA de droit fran\u00e7ais : r\u00e9gime franchise de base, r\u00e9gime r\u00e9el simplifi\u00e9 et r\u00e9gime r\u00e9el normal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/\" \/>\n<meta property=\"og:site_name\" content=\"LegaLife\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/legalife.fr\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/legalife.fr\" \/>\n<meta property=\"article:published_time\" content=\"2016-05-03T12:24:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-03-22T16:40:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"LegaLife\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#organization\",\"name\":\"LegaLife\",\"url\":\"https:\/\/www.legalife.fr\/guides-juridiques\/\",\"sameAs\":[\"https:\/\/instagram.com\/lega_life\/\",\"https:\/\/www.linkedin.com\/company\/legalife\",\"https:\/\/www.pinterest.com\/Legalife_fr\/\",\"https:\/\/www.youtube.com\/channel\/UCB5gtPHHwPuKr7yHnd78f1g\",\"https:\/\/www.facebook.com\/legalife.fr\",\"https:\/\/twitter.com\/legalife\"],\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.legalife.fr\/guides-juridiques\/wp-content\/uploads\/2016\/06\/versionslogo-01.png\",\"contentUrl\":\"https:\/\/www.legalife.fr\/guides-juridiques\/wp-content\/uploads\/2016\/06\/versionslogo-01.png\",\"width\":2292,\"height\":625,\"caption\":\"LegaLife\"},\"image\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/logo\/image\/\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#website\",\"url\":\"https:\/\/www.legalife.fr\/guides-juridiques\/\",\"name\":\"LegaLife\",\"description\":\"Toute l&#039;actualit\u00e9 juridique\",\"publisher\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.legalife.fr\/guides-juridiques\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#primaryimage\",\"url\":\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png\",\"contentUrl\":\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png\",\"width\":810,\"height\":540,\"caption\":\"regimes de tva\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#webpage\",\"url\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/\",\"name\":\"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA - LegaLife\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#primaryimage\"},\"datePublished\":\"2016-05-03T12:24:00+00:00\",\"dateModified\":\"2017-03-22T16:40:57+00:00\",\"description\":\"LegaLife vous pr\u00e9sente ici les trois grands r\u00e9gimes de TVA de droit fran\u00e7ais : r\u00e9gime franchise de base, r\u00e9gime r\u00e9el simplifi\u00e9 et r\u00e9gime r\u00e9el normal.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Guides juridiques\",\"item\":\"https:\/\/www.legalife.fr\/guides-juridiques\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Gestion de l'entreprise\",\"item\":\"https:\/\/www.legalife.fr\/guides-juridiques\/gestion-entreprise\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Diriger une soci\u00e9t\u00e9\",\"item\":\"https:\/\/www.legalife.fr\/guides-juridiques\/gestion-entreprise\/diriger-une-societe\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#webpage\"},\"author\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/person\/48a14bcb904db9d47811591521a61112\"},\"headline\":\"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA\",\"datePublished\":\"2016-05-03T12:24:00+00:00\",\"dateModified\":\"2017-03-22T16:40:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#webpage\"},\"wordCount\":1119,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png\",\"keywords\":[\"cr\u00e9ation d'entreprise\",\"fiscalit\u00e9\",\"tva\"],\"articleSection\":[\"Diriger une soci\u00e9t\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#respond\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/person\/48a14bcb904db9d47811591521a61112\",\"name\":\"LegaLife\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0c59f9bc966559d7cf8640cbb8b89f68?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0c59f9bc966559d7cf8640cbb8b89f68?s=96&d=mm&r=g\",\"caption\":\"LegaLife\"},\"description\":\"LegaLife est un site proposant un accompagnement juridique simple et accessible aux TPE\/PME et aux particuliers. Cette solution permet \u00e0 nos membres de gagner du temps et d'\u00e9conomiser de l'argent face \u00e0 leurs probl\u00e9matiques juridiques.\",\"sameAs\":[\"http:\/\/www.legalife.fr\",\"https:\/\/www.facebook.com\/legalife.fr\",\"https:\/\/www.linkedin.com\/company\/legalife\",\"https:\/\/www.pinterest.com\/Legalife_fr\/\",\"https:\/\/twitter.com\/https:\/\/twitter.com\/legalife\"],\"url\":\"https:\/\/www.legalife.fr\/guides-juridiques\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA - LegaLife","description":"LegaLife vous pr\u00e9sente ici les trois grands r\u00e9gimes de TVA de droit fran\u00e7ais : r\u00e9gime franchise de base, r\u00e9gime r\u00e9el simplifi\u00e9 et r\u00e9gime r\u00e9el normal.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/","og_locale":"fr_FR","og_type":"article","og_title":"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA - LegaLife","og_description":"LegaLife vous pr\u00e9sente ici les trois grands r\u00e9gimes de TVA de droit fran\u00e7ais : r\u00e9gime franchise de base, r\u00e9gime r\u00e9el simplifi\u00e9 et r\u00e9gime r\u00e9el normal.","og_url":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/","og_site_name":"LegaLife","article_publisher":"https:\/\/www.facebook.com\/legalife.fr","article_author":"https:\/\/www.facebook.com\/legalife.fr","article_published_time":"2016-05-03T12:24:00+00:00","article_modified_time":"2017-03-22T16:40:57+00:00","og_image":[{"width":810,"height":540,"url":"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png","type":"image\/png"}],"twitter_misc":{"Written by":"LegaLife","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#organization","name":"LegaLife","url":"https:\/\/www.legalife.fr\/guides-juridiques\/","sameAs":["https:\/\/instagram.com\/lega_life\/","https:\/\/www.linkedin.com\/company\/legalife","https:\/\/www.pinterest.com\/Legalife_fr\/","https:\/\/www.youtube.com\/channel\/UCB5gtPHHwPuKr7yHnd78f1g","https:\/\/www.facebook.com\/legalife.fr","https:\/\/twitter.com\/legalife"],"logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-content\/uploads\/2016\/06\/versionslogo-01.png","contentUrl":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-content\/uploads\/2016\/06\/versionslogo-01.png","width":2292,"height":625,"caption":"LegaLife"},"image":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/logo\/image\/"}},{"@type":"WebSite","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#website","url":"https:\/\/www.legalife.fr\/guides-juridiques\/","name":"LegaLife","description":"Toute l&#039;actualit\u00e9 juridique","publisher":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalife.fr\/guides-juridiques\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#primaryimage","url":"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png","contentUrl":"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png","width":810,"height":540,"caption":"regimes de tva"},{"@type":"WebPage","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#webpage","url":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/","name":"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA - LegaLife","isPartOf":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#primaryimage"},"datePublished":"2016-05-03T12:24:00+00:00","dateModified":"2017-03-22T16:40:57+00:00","description":"LegaLife vous pr\u00e9sente ici les trois grands r\u00e9gimes de TVA de droit fran\u00e7ais : r\u00e9gime franchise de base, r\u00e9gime r\u00e9el simplifi\u00e9 et r\u00e9gime r\u00e9el normal.","breadcrumb":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Guides juridiques","item":"https:\/\/www.legalife.fr\/guides-juridiques\/"},{"@type":"ListItem","position":2,"name":"Gestion de l'entreprise","item":"https:\/\/www.legalife.fr\/guides-juridiques\/gestion-entreprise\/"},{"@type":"ListItem","position":3,"name":"Diriger une soci\u00e9t\u00e9","item":"https:\/\/www.legalife.fr\/guides-juridiques\/gestion-entreprise\/diriger-une-societe\/"},{"@type":"ListItem","position":4,"name":"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA"}]},{"@type":"Article","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#article","isPartOf":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#webpage"},"author":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/person\/48a14bcb904db9d47811591521a61112"},"headline":"Entrepreneur : conna\u00eetre les diff\u00e9rents r\u00e9gimes de TVA","datePublished":"2016-05-03T12:24:00+00:00","dateModified":"2017-03-22T16:40:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#webpage"},"wordCount":1119,"commentCount":1,"publisher":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#organization"},"image":{"@id":"https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#primaryimage"},"thumbnailUrl":"https:\/\/d1mxkq1wocxjoy.cloudfront.net\/guides-uploads\/2016\/05\/22225801\/regimes-de-tva.png","keywords":["cr\u00e9ation d'entreprise","fiscalit\u00e9","tva"],"articleSection":["Diriger une soci\u00e9t\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalife.fr\/guides-juridiques\/entrepreneur-differents-regimes-de-tva\/#respond"]}]},{"@type":"Person","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/person\/48a14bcb904db9d47811591521a61112","name":"LegaLife","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.legalife.fr\/guides-juridiques\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0c59f9bc966559d7cf8640cbb8b89f68?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0c59f9bc966559d7cf8640cbb8b89f68?s=96&d=mm&r=g","caption":"LegaLife"},"description":"LegaLife est un site proposant un accompagnement juridique simple et accessible aux TPE\/PME et aux particuliers. Cette solution permet \u00e0 nos membres de gagner du temps et d'\u00e9conomiser de l'argent face \u00e0 leurs probl\u00e9matiques juridiques.","sameAs":["http:\/\/www.legalife.fr","https:\/\/www.facebook.com\/legalife.fr","https:\/\/www.linkedin.com\/company\/legalife","https:\/\/www.pinterest.com\/Legalife_fr\/","https:\/\/twitter.com\/https:\/\/twitter.com\/legalife"],"url":"https:\/\/www.legalife.fr\/guides-juridiques\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/posts\/6866"}],"collection":[{"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/comments?post=6866"}],"version-history":[{"count":12,"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/posts\/6866\/revisions"}],"predecessor-version":[{"id":8585,"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/posts\/6866\/revisions\/8585"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/media\/6872"}],"wp:attachment":[{"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/media?parent=6866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/categories?post=6866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalife.fr\/guides-juridiques\/wp-json\/wp\/v2\/tags?post=6866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}