{"id":11316,"date":"2023-03-30T13:46:23","date_gmt":"2023-03-30T11:46:23","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=11316"},"modified":"2023-03-30T13:48:50","modified_gmt":"2023-03-30T11:48:50","slug":"tva-sur-marge-2","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=11316","title":{"rendered":"Le r\u00e9gime de la TVA sur la marge : 7\u00e8me partie \u2013 Calcul en ligne de la TVA sur la marge globale"},"content":{"rendered":"<p style=\"text-align: justify;\">Le&nbsp;<strong>calcul de la TVA sur la marge<\/strong>&nbsp;est un r\u00e9gime particulier qui sous des abords de simplicit\u00e9 apparente pr\u00e9sente de nombreuses difficult\u00e9s pratiques. L\u2019objectif de cette&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?cat=2516\">s\u00e9rie d\u2019articles<\/a>&nbsp;est de fournir des r\u00e9ponses aux principales interrogations. Apr\u00e8s la&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=9767\">premi\u00e8re partie consacr\u00e9e \u00e0 la pr\u00e9sentation du r\u00e9gime<\/a>, la&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=9770\">deuxi\u00e8me d\u00e9di\u00e9e au calcul de la marge<\/a>, la&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=9847\">troisi\u00e8me sur les deux mode de taxation (la taxation au coup par coup et la taxation sur la marge globale)<\/a>, la&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=9860\">quatri\u00e8me d\u00e9taillant la taxation sur la marge globale<\/a>, la&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=9864\">cinqui\u00e8me la r\u00e9gularisation annuelle des stocks applicable en cas de taxation sur la marge globale<\/a>, la <a href=\"https:\/\/www.auditsi.eu\/?p=9930\">sixi\u00e8me fournit quelques exemples de calcul de la TVA sur marge globale<\/a>. Cette partie-ci fournit une <a href=\"https:\/\/www.auditsi.eu\/?page_id=11211\">calculatrice en ligne<\/a> qui calcule la TVA \u00e0 d\u00e9clarer en fonction des param\u00e8tres saisis par l&#8217;utilisateur.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11326\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-EXCEL.png\" alt=\"TVAMG EXCEL\" width=\"701\" height=\"611\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-EXCEL.png 701w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-EXCEL-300x261.png 300w\" sizes=\"auto, (max-width: 701px) 100vw, 701px\" \/><\/p>\n<p style=\"text-align: justify;\">Le fonctionnement de la <a href=\"https:\/\/www.auditsi.eu\/?page_id=11226\">calculatrice<\/a> est tr\u00e8s simple. Il suffit de saisir les crit\u00e8res de calcul et de cliquer que le bouton &#8220;Calculer la TVA&#8221; pour qu&#8217;instantan\u00e9ment l&#8217;application en ligne calcule le montant de la TVA \u00e0 comptabiliser (d\u00e9taxation de la marge comptable), le montant de la TVA \u00e0 payer sur CA3 et justifie le solde de la TVA en attente.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11322\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-Criteres.png\" alt=\"TVAMG Crit\u00e8res\" width=\"483\" height=\"454\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-Criteres.png 483w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-Criteres-300x282.png 300w\" sizes=\"auto, (max-width: 483px) 100vw, 483px\" \/><\/p>\n<p style=\"text-align: justify;\">Le r\u00e9sultat du calcul fourni par le simulateur en ligne appara\u00eet sous la forme d&#8217;un tableau en trois parties :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Fiscalit\u00e9 : la finalit\u00e9 de cette partie est d&#8217;aider l&#8217;utilisateur \u00e0 pr\u00e9parer les \u00e9l\u00e9ments \u00e0 d\u00e9clarer sur la CA3 pour acquitter la TVA.<\/li>\n<li style=\"text-align: justify;\">Comptabilit\u00e9 : cette partie pr\u00e9cise le montant du chiffre d&#8217;affaires hors taxe (constitu\u00e9 du prix de revient des produits vendus et de la marge comptable HT) tel qu&#8217;il doit \u00eatre repris en comptabilit\u00e9.<\/li>\n<li style=\"text-align: justify;\">Justification du solde de TVA \u00e0 r\u00e9gulariser : cet encadr\u00e9 justifie le solde du montant de la TVA qui reste en compte \u00e0 la fin du mois.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La <strong>partie fiscalit\u00e9<\/strong> d\u00e9taille le calcul de la <strong>marge fiscale HT<\/strong> ou de l&#8217;<strong>exc\u00e9dent d&#8217;achat<\/strong> (en pr\u00e9sence d&#8217;une marge n\u00e9gative) et fournit les \u00e9l\u00e9ments chiffr\u00e9s \u00e0 d\u00e9clarer sur la CA3 (d\u00e9claration de TVA) :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11323\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-FISCAL.png\" alt=\"TVAMG FISCAL\" width=\"590\" height=\"751\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-FISCAL.png 590w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-FISCAL-236x300.png 236w\" sizes=\"auto, (max-width: 590px) 100vw, 590px\" \/><\/p>\n<p style=\"text-align: justify;\">Les codes couleur permettent de rep\u00e9rer d&#8217;un coup d&#8217;oeil la source et le cheminement des donn\u00e9es fiscales et comptables.<\/p>\n<p style=\"text-align: justify;\">Les \u00e9l\u00e9ments \u00e0 reporter sur la <strong>d\u00e9claration de TVA (CA3)<\/strong> sont r\u00e9sum\u00e9s dans le tableau suivant :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11328\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-CA3.png\" alt=\"TVAMG CA3\" width=\"493\" height=\"194\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-CA3.png 493w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-CA3-300x118.png 300w\" sizes=\"auto, (max-width: 493px) 100vw, 493px\" \/><\/p>\n<p style=\"text-align: justify;\">La <strong>partie comptabilit\u00e9<\/strong> d\u00e9termine le montant de la <strong>marge comptable<\/strong> et calcule le <strong>chiffre d&#8217;affaires HT<\/strong>. Le solde du <strong>compte de TVA sur marge globale<\/strong> correspond au solde de TVA du mois ant\u00e9rieur auquel se rajoute la TVA calcul\u00e9e sur la marge comptable et se d\u00e9duit la TVA pay\u00e9e sur CA3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11324\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-COMPTABLE.png\" alt=\"TVAMG COMPTABLE\" width=\"589\" height=\"523\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-COMPTABLE.png 589w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-COMPTABLE-300x266.png 300w\" sizes=\"auto, (max-width: 589px) 100vw, 589px\" \/><\/p>\n<p style=\"text-align: justify;\">Le solde du compte de TVA \u00e0 r\u00e9gulariser est justifi\u00e9 ainsi :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11325\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-JUSTIFICATION.png\" alt=\"TVAMG JUSTIFICATION\" width=\"492\" height=\"641\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-JUSTIFICATION.png 492w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-JUSTIFICATION-230x300.png 230w\" sizes=\"auto, (max-width: 492px) 100vw, 492px\" \/><\/p>\n<p style=\"text-align: justify;\">Le point clef pour bien comprendre le <strong>m\u00e9canisme de la TVA sur marge globale<\/strong> est que c&#8217;est la <strong>marge comptable<\/strong> qui <strong>est report\u00e9e en comptabilit\u00e9<\/strong> et que c&#8217;est la <strong>marge fiscale<\/strong> qui <strong>est d\u00e9clar\u00e9e sur CA3<\/strong>. Le <strong>compte de TVA \u00e0 r\u00e9gulariser sert de tampon pour justifier la diff\u00e9rence entre les marges comptable et fiscale<\/strong> (c&#8217;est-\u00e0-dire la <a href=\"https:\/\/www.auditsi.eu\/?p=9864\">r\u00e9gularisation annuelle des stocks \u00e0 op\u00e9rer en N+1<\/a> et les exc\u00e9dents d&#8217;achat restant \u00e0 reporter).<\/p>\n<p style=\"text-align: justify;\">Toutes les informations sur les calculs sont fournis dans la s\u00e9rie d&#8217;articles intitul\u00e9 le <a href=\"https:\/\/www.auditsi.eu\/?cat=2516\">r\u00e9gime de la TVA sur la marge<\/a>.<\/p>\n<p style=\"text-align: justify;\">Le tableau calcul\u00e9 par l&#8217;application est r\u00e9cup\u00e9rable ais\u00e9ment sur Excel (par copier\/coller) pour en faciliter sa lecture et pour le conserver \u00e0 titre de <strong>justificatif attach\u00e9 au dossier TVA<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-11326\" style=\"text-align: justify;\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-EXCEL.png\" alt=\"TVAMG EXCEL\" width=\"701\" height=\"611\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-EXCEL.png 701w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2023\/03\/TVAMG-EXCEL-300x261.png 300w\" sizes=\"auto, (max-width: 701px) 100vw, 701px\" \/><\/p>\n<p style=\"text-align: justify;\">Un exemple de fichier Excel est t\u00e9l\u00e9chargeable ci-apr\u00e8s.<\/p>\n<p style=\"text-align: justify;\">Pour acc\u00e9der \u00e0 la calculatrice : <a href=\"https:\/\/www.auditsi.eu\/?page_id=11226\">cliquer ici<\/a>.<\/p>\n<p style=\"text-align: justify;\">A titre d&#8217;illustration, voici un extrait du code source de la calculatrice en ligne (PHP) :<\/p>\n<pre class=\"EnlighterJSRAW\" data-enlighter-language=\"php\">\/\/---Montant \u00e0 reporter sur la CA3\r\n$html .= '&lt;tr&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;&lt;b&gt;' . \"D\u00e9claration de TVA (CA3)\" . '&lt;\/b&gt;&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"Contr\u00f4le\" . '&lt;\/td&gt;';\r\n$html .= '&lt;\/tr&gt;';\r\n\r\n$html .= '&lt;tr&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"CA\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"TVA\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"TTC\" . '&lt;\/td&gt;';\r\n$html .= '&lt;\/tr&gt;';\r\n\r\n\/\/Couleur op\u00e9rations exon\u00e9r\u00e9es en fonction du montant de la marge fiscale HT\r\nif ($margefiscaleHT_MG&gt;0) {\r\n    $CouleurCAExo_MG=\"LightCyan\";\r\n} else {\r\n    $CouleurCAExo_MG=\"aqua\";\r\n}\r\n\r\n$html .= '&lt;tr&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"Op\u00e9rations exon\u00e9r\u00e9es\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td bgcolor=\"' .$CouleurCAExo_MG. '\"&gt;' . number_format($CAexo_MG, 0, ',', ' ') . '&lt;\/td&gt;';\r\n$html .= '&lt;td bgcolor=\"gray\"&gt;' . \"\" . '&lt;\/td&gt;';\r\n$html .= '&lt;td bgcolor=\"' .$CouleurCAExo_MG. '\"&gt;' . number_format($CAexo_MG, 0, ',', ' ') . '&lt;\/td&gt;';\r\n$html .= '&lt;\/tr&gt;';\r\n<\/pre>\n<p style=\"text-align: justify;\">___<\/p>\n<p style=\"text-align: justify;\">Calculatrices en ligne :&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?page_id=11211\">Toutes les calculatrices et simulateurs en ligne<\/a>&nbsp;\/&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?page_id=11096\">Calcul de la r\u00e9serve de participation des salari\u00e9s (RSP) avec forfait social<\/a>&nbsp;\/&nbsp;<a href=\"https:\/\/www.auditsi.eu\/?p=1291\">Bar\u00e8me d\u2019heures de la CNCC : calculer la fourchette d\u2019heures en ligne<\/a><\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Le%20r%C3%A9gime%20de%20la%20TVA%20sur%20la%20marge%20%3A%207%C3%A8me%20partie%20%E2%80%93%20Calcul%20en%20ligne%20de%20la%20TVA%20sur%20la%20marge%20globale\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le&nbsp;calcul de la TVA sur la marge&nbsp;est un r\u00e9gime particulier qui sous des abords de simplicit\u00e9 apparente pr\u00e9sente de nombreuses difficult\u00e9s pratiques. L\u2019objectif de cette&nbsp;s\u00e9rie d\u2019articles&nbsp;est de fournir des r\u00e9ponses aux principales interrogations. Apr\u00e8s la&nbsp;premi\u00e8re partie consacr\u00e9e \u00e0 la pr\u00e9sentation du r\u00e9gime, la&nbsp;deuxi\u00e8me d\u00e9di\u00e9e au calcul de la marge, la&nbsp;troisi\u00e8me sur les deux mode de &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=11316\" class=\"more-link\">Continue reading &lsquo;Le r\u00e9gime de la TVA sur la marge : 7\u00e8me partie \u2013 Calcul en ligne de la TVA sur la marge globale&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Le%20r%C3%A9gime%20de%20la%20TVA%20sur%20la%20marge%20%3A%207%C3%A8me%20partie%20%E2%80%93%20Calcul%20en%20ligne%20de%20la%20TVA%20sur%20la%20marge%20globale\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[800,2516],"tags":[2515,1538,1274,2928,2549,1354,1640,2929,11,1537,1271,2539,2514],"class_list":["post-11316","post","type-post","status-publish","format-standard","hentry","category-cycle-fiscalite","category-tva-sur-marge","tag-assujetti-revendeur","tag-biens-doccasion","tag-ca3","tag-declaration-de-tva","tag-excedent-dachat","tag-marge-globale","tag-php","tag-regularisation-annuelle-des-stocks","tag-scandales-financiers","tag-taxation-sur-la-marge","tag-tva","tag-tva-collectee","tag-tva-sur-la-marge"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11316"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11316\/revisions"}],"predecessor-version":[{"id":11330,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/11316\/revisions\/11330"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}