{"id":9847,"date":"2021-12-27T06:04:02","date_gmt":"2021-12-27T05:04:02","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9847"},"modified":"2021-12-12T13:53:04","modified_gmt":"2021-12-12T12:53:04","slug":"le-regime-de-la-tva-sur-la-marge-3eme-partie-taxation-au-coup-par-coup-et-taxation-sur-la-marge-globale","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9847","title":{"rendered":"Le r\u00e9gime de la TVA sur la marge : 3\u00e8me partie \u2013 Taxation au coup par coup et taxation sur la marge globale"},"content":{"rendered":"<p style=\"text-align: justify;\">Le <strong>calcul de la TVA sur la marge<\/strong> est un r\u00e9gime particulier qui sous des abords de simplicit\u00e9 apparente pr\u00e9sente de nombreuses difficult\u00e9s pratiques. L\u2019objectif de cette <a href=\"https:\/\/www.auditsi.eu\/?cat=2516\">s\u00e9rie d\u2019articles<\/a> est de fournir des r\u00e9ponses aux principales interrogations. Apr\u00e8s la <a href=\"https:\/\/www.auditsi.eu\/?p=9767\">premi\u00e8re partie consacr\u00e9e \u00e0 la pr\u00e9sentation du r\u00e9gime<\/a>, puis la <a href=\"https:\/\/www.auditsi.eu\/?p=9770\">deuxi\u00e8me d\u00e9di\u00e9e au calcul de la marge<\/a>, cette partie-ci aborde les deux mode de taxation : la taxation au coup par coup et la taxation sur la marge globale.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2532\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\" alt=\"Logo Administration fiscale\" width=\"293\" height=\"172\"><\/p>\n<p style=\"text-align: justify;\">Deux r\u00e9gimes de taxation sur la marge coexistent :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Taxation au coup par coup<\/strong> : la marge est calcul\u00e9e op\u00e9ration par op\u00e9ration<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les marges b\u00e9n\u00e9ficiaires sont tax\u00e9es \u00e0 la TVA (taux normal applicable \u00e0 20 %) :<\/p>\n<p style=\"text-align: center;\">TVA collect\u00e9e = marge \/ 1,20 * 20 % (\u00e0 comptabiliser dans un sous-compte 4457x)<\/p>\n<p style=\"text-align: justify;\">Les marges n\u00e9gatives ne donnent lieu \u00e0 aucun calcul de TVA.<\/p>\n<p style=\"text-align: justify;\">Inconv\u00e9nient de ce r\u00e9gime de taxation : les <strong>marges n\u00e9gatives ne se compensent pas avec les marges positives<\/strong> ; dans ce cas, la <strong>TVA sur marge n\u00e9gative est perdue<\/strong>.<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Taxation sur la marge globale<\/strong> (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006304513\/\" target=\"_blank\" rel=\"noopener\">article 297 A-II du CGI<\/a>) : la TVA est calcul\u00e9e mensuellement : <strong>ventes \u2013 achats du mois<\/strong>. Ce calcul global revient \u00e0 compenser les marges n\u00e9gatives avec les positives (la variation des stock est r\u00e9gularis\u00e9e une fois par an). En cas de marge globale n\u00e9gative, elle est ajout\u00e9e aux achats de la p\u00e9riode suivante. Aucune restitution de TVA par le Tr\u00e9sor n\u2019est possible ; cette TVA n&#8217;est pas non plus imputable sur les autres TVA dues par l&#8217;assujetti-revendeur. Ce r\u00e9gime sera d\u00e9taill\u00e9 dans une prochaine partie.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Plus complexe \u00e0 mettre en \u0153uvre, le r\u00e9gime de la taxation sur la marge globale est plus favorable pour l\u2019assujetti-revendeur du fait du principe de <strong>compensation des marges positives et n\u00e9gatives<\/strong>.<\/p>\n<p style=\"text-align: justify;\">L&#8217;application de l&#8217;un ou l&#8217;autre r\u00e9gime vaut option. Le changement d\u2019un r\u00e9gime vers l\u2019autre s\u2019op\u00e8re sans formalisme particulier.<\/p>\n<p style=\"text-align: justify;\">A suivre\u2026<\/p>\n<p style=\"text-align: justify;\">Pour retrouver tous les <a href=\"https:\/\/www.auditsi.eu\/?cat=2516\">articles de cette s\u00e9rie, cliquer ici<\/a>. Les r\u00e9f\u00e9rences l\u00e9gales (CGI, BOFIP) cit\u00e9es dans cet article sont celles en vigueur \u00e0 la date de la publication ; le lecteur est invit\u00e9 \u00e0 v\u00e9rifier qu\u2019elles sont toujours d\u2019actualit\u00e9 avant de s\u2019y r\u00e9f\u00e9rer.<\/p>\n<p style=\"text-align: justify;\">___<\/p>\n<p style=\"text-align: justify;\">Cette <a href=\"https:\/\/www.auditsi.eu\/?cat=2516\">s\u00e9rie d\u2019articles<\/a> expose les principaux points de la r\u00e9glementation sur la TVA sur marge applicable aux v\u00e9hicules d\u2019occasion et aux pi\u00e8ces de rechange de r\u00e9emploi ; bien que ces r\u00e8gles soient applicables \u00e0 d\u2019autres secteurs d\u2019activit\u00e9, les points particuliers propres \u00e0 ces autres activit\u00e9s (antiquit\u00e9s, biens immobiliers, agences de voyage\u2026) ne sont pas pr\u00e9sent\u00e9s dans cet article.<\/p>\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%203%C3%A8me%20partie%20%E2%80%93%20Taxation%20au%20coup%20par%20coup%20et%20taxation%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 calcul de la TVA sur la marge est un r\u00e9gime particulier qui sous des abords de simplicit\u00e9 apparente pr\u00e9sente de nombreuses difficult\u00e9s pratiques. L\u2019objectif de cette s\u00e9rie d\u2019articles est de fournir des r\u00e9ponses aux principales interrogations. Apr\u00e8s la premi\u00e8re partie consacr\u00e9e \u00e0 la pr\u00e9sentation du r\u00e9gime, puis la deuxi\u00e8me d\u00e9di\u00e9e au calcul de la &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9847\" class=\"more-link\">Continue reading &lsquo;Le r\u00e9gime de la TVA sur la marge : 3\u00e8me partie \u2013 Taxation au coup par coup et taxation 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%203%C3%A8me%20partie%20%E2%80%93%20Taxation%20au%20coup%20par%20coup%20et%20taxation%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":[2538,2537,2536,1354,1537,2539,2514],"class_list":["post-9847","post","type-post","status-publish","format-standard","hentry","category-cycle-fiscalite","category-tva-sur-marge","tag-article-297-a-ii-du-cgi","tag-compensation","tag-marge-au-coup-par-coup","tag-marge-globale","tag-taxation-sur-la-marge","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\/9847","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=9847"}],"version-history":[{"count":12,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9847\/revisions"}],"predecessor-version":[{"id":9859,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9847\/revisions\/9859"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}