{"id":1088,"date":"2018-04-29T19:34:31","date_gmt":"2018-04-29T17:34:31","guid":{"rendered":"https:\/\/www.pele-avocat.com\/?p=1088"},"modified":"2018-04-29T21:40:47","modified_gmt":"2018-04-29T19:40:47","slug":"regime-simplifie-tva-la-declaration-annuelle-ca-12-est-a-enregistrer-pour-le-2-mai-2018-entreprises-cloturant-au-31-12","status":"publish","type":"post","link":"https:\/\/www.pele-avocat.com\/?p=1088","title":{"rendered":"R\u00e9gime simplifi\u00e9 TVA : la d\u00e9claration annuelle CA 12 est \u00e0 enregistrer pour le 2 mai 2018 (entreprises cl\u00f4turant au 31\/12)"},"content":{"rendered":"\n

Le r\u00e9gime r\u00e9el simplifi\u00e9 de TVA, aux obligations d\u00e9claratives all\u00e9g\u00e9es, est pour rappel d\u00e9sormais d\u00e9connect\u00e9 des seuils du micro en mati\u00e8re d\u2019imposition des b\u00e9n\u00e9fices. Ce r\u00e9gime permet le versement de deux acomptes en juillet et en d\u00e9cembre – si le montant de TVA due \u00e9tait sup\u00e9rieur \u00e0 1.000 \u20ac l\u2019exercice pr\u00e9c\u00e9dent-, avec un solde liquidatif \u00e0 d\u00e9clarer au plus tard<\/em> le 2\u00e8me jour ouvr\u00e9 post\u00e9rieur au 1er<\/sup> mai sur la CA 12 (soit le 3 mai 2018 au plus tard<\/em>).<\/h2>\n\n\n\n

Qui est concern\u00e9 par ce RSI TVA ?<\/h3>\n\n\n\n
    \n
  1. Les entreprises exclues ou ayant renonc\u00e9 au b\u00e9n\u00e9fice de la franchise en base ;<\/li>\n
  2. Les entreprises ayant des CA HT entre 82\u00a0800 \u20ac et 789\u00a0000\u00a0\u20ac (ventes de marchandises, objets, fournitures et denr\u00e9es \u00e0 emporter ou \u00e0 consommer sur place, fourniture de logement (hors location meubl\u00e9e, meubl\u00e9 de tourisme, g\u00eete rural et chambre d’h\u00f4tes) ou entre 33.200 \u20ac et 238 000 \u20ac (prestations de service) hors limites major\u00e9es et seuils sp\u00e9cifiques ;<\/li>\n
  3. Les entreprises avec une TVA due inf\u00e9rieure \u00e0 15 000 \u20ac.
    <\/li>\n<\/ol>\n\n\n\n

    Que d\u00e9clarer sur la CA 12\u00a0?<\/h3>\n\n\n\n

    Les acomptes semestriels, modul\u00e9s ou non, sont r\u00e9gularis\u00e9s par cette d\u00e9claration annuelle de TVA faisant appara\u00eetre soit un solde \u00e0 verser soit un exc\u00e9dent \u00e0 imputer ou un cr\u00e9dit \u00e0 se faire rembourser au regard des achats immobilis\u00e9s ou ceux destin\u00e9s \u00e0 la revente (pour les autres achats cependant, l\u2019entreprise peut d\u00e9duire forfaitairement un montant = CA HT x 0,20 au titre de ses frais g\u00e9n\u00e9raux) sur le formulaire n\u00b03517 (accompagn\u00e9 du formulaire n\u00b03517 DDR en cas de cr\u00e9dit de TVA \u00e0 rembourser).<\/p>\n\n\n\n

    Bref, il convient \u00e0 titre certain de ne pas oublier le t\u00e9l\u00e9r\u00e8glement devant accompagner la t\u00e9l\u00e9d\u00e9claration sous peine d\u2019une amende \u00e9quivalente \u00e0 0,2% du montant d\u00fb en cas de paiement par virement bancaire.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Le r\u00e9gime r\u00e9el simplifi\u00e9 de TVA, aux obligations d\u00e9claratives all\u00e9g\u00e9es, est pour rappel d\u00e9sormais d\u00e9connect\u00e9 des seuils du micro en mati\u00e8re d\u2019imposition des b\u00e9n\u00e9fices. Ce…<\/p>\n

    Continuer la LectureR\u00e9gime simplifi\u00e9 TVA : la d\u00e9claration annuelle CA 12 est \u00e0 enregistrer pour le 2 mai 2018 (entreprises cl\u00f4turant au 31\/12)<\/span><\/a><\/div>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"post-templates\/post_nosidebar.php","format":"standard","meta":{"_uag_custom_page_level_css":"","_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1088","post","type-post","status-publish","format-standard","hentry","category-archives","entry"],"yoast_head":"\nR\u00e9gime simplifi\u00e9 TVA : la d\u00e9claration annuelle CA 12 est \u00e0 enregistrer pour le 2 mai 2018 (entreprises cl\u00f4turant au 31\/12) - Anne PEL\u00c9 FELICITAS AVOCAT<\/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.pele-avocat.com\/?p=1088\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gime simplifi\u00e9 TVA : la d\u00e9claration annuelle CA 12 est \u00e0 enregistrer pour le 2 mai 2018 (entreprises cl\u00f4turant au 31\/12) - Anne PEL\u00c9 FELICITAS AVOCAT\" \/>\n<meta property=\"og:description\" content=\"Le r\u00e9gime r\u00e9el simplifi\u00e9 de TVA, aux obligations d\u00e9claratives all\u00e9g\u00e9es, est pour rappel d\u00e9sormais d\u00e9connect\u00e9 des seuils du micro en mati\u00e8re d\u2019imposition des b\u00e9n\u00e9fices. 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Ce…Continuer la LectureR\u00e9gime simplifi\u00e9 TVA : la d\u00e9claration annuelle CA 12 est \u00e0 enregistrer pour le 2 mai 2018 (entreprises cl\u00f4turant au 31\/12)","_links":{"self":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts\/1088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1088"}],"version-history":[{"count":27,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts\/1088\/revisions"}],"predecessor-version":[{"id":1116,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=\/wp\/v2\/posts\/1088\/revisions\/1116"}],"wp:attachment":[{"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pele-avocat.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}