{"id":9860,"date":"2022-01-10T06:24:05","date_gmt":"2022-01-10T05:24:05","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9860"},"modified":"2022-01-30T12:28:22","modified_gmt":"2022-01-30T11:28:22","slug":"le-regime-de-la-tva-sur-la-marge-4eme-partie-la-taxation-sur-la-marge-globale","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9860","title":{"rendered":"Le r\u00e9gime de la TVA sur la marge : 4\u00e8me partie \u2013 La 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>, la <a href=\"https:\/\/www.auditsi.eu\/?p=9770\">deuxi\u00e8me d\u00e9di\u00e9e au calcul de la marge<\/a>, la <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>, cette partie-ci d\u00e9taille 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;\">La <strong>TVA sur marge globale est comptabilis\u00e9e en deux temps<\/strong> (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/13268-PGP.html\/identifiant%3DBOI-TVA-SECT-90-20-20-20210813\" target=\"_blank\" rel=\"noopener\">BOI-TVA-SECT-90-20 BOFiP TVA MARGE GLOBALE<\/a>) :<\/p>\n<ul>\n<li>En <strong>cours de mois<\/strong> : <strong>comptabilisation de la TVA sur la marge<\/strong> de chaque v\u00e9hicule au fil de l\u2019eau lors de la vente =<\/li>\n<\/ul>\n<p style=\"text-align: center;\">= (prix de vente \u2013 prix d\u2019achat) \/ 1.2 x 20%<\/p>\n<p style=\"text-align: justify;\">ou une fois par mois selon le m\u00eame principe de calcul<\/p>\n<p style=\"text-align: justify;\">La TVA calcul\u00e9e est comptabilis\u00e9e en 445840x. TVA sur marge globalis\u00e9e \u00e0 r\u00e9gulariser (les TVA n\u00e9gatives se compensent avec les TVA positives, principe de globalisation) en contrepartie d&#8217;un compte de chiffre d&#8217;affaires (707x).<\/p>\n<ul>\n<li style=\"text-align: justify;\">En <strong>fin de mois<\/strong> : <strong>calcul de la TVA \u00e0 d\u00e9clarer<\/strong> (CA3) : calcul de la marge globale TTC du mois =<\/li>\n<\/ul>\n<p style=\"text-align: center;\">Prix des ventes TTC<\/p>\n<p style=\"text-align: center;\">\u2013 achats du mois (il s\u2019agit de tous les achats y compris ceux stock\u00e9s, et qui n\u2019ont donc pas fait l\u2019objet d\u2019une revente)<\/p>\n<p style=\"text-align: center;\">\u2013 report exc\u00e9dents d&#8217;achat du mois pr\u00e9c\u00e9dent<\/p>\n<p style=\"text-align: center;\">+\/- r\u00e9gularisation annuelle des stocks N-1 sur la CA3 de janvier N (point expos\u00e9 dans le prochain article)<\/p>\n<p style=\"text-align: justify;\">Selon que la marge globale est positive ou n\u00e9gative, elle constitue :<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Marge globale positive<\/strong> = <strong>produit taxable \u00e0 la TVA<\/strong> : la marge TTC est ventil\u00e9e sur la CA3 en :<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">&#8211; Chiffre d&#8217;affaires taxable (marge HT) = marge TTC \/ 1,2<\/p>\n<p style=\"text-align: justify;\">&#8211; Chiffre d&#8217;affaires exon\u00e9r\u00e9 de TVA (CA TTC \u2013 marge TTC = prix d\u2019achat des bien vendus)<\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Marge globale n\u00e9gative = exc\u00e9dent d\u2019achat \u00e0 reporter<\/strong> sur le mois suivant<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">&#8211; Le chiffre d&#8217;affaires TTC est d\u00e9clar\u00e9 (CA3) en CA exon\u00e9r\u00e9 de TVA<\/p>\n<p style=\"text-align: justify;\">Le syst\u00e8me de la marge globale entra\u00eene donc un <strong>d\u00e9calage entre la TVA comptabilis\u00e9e<\/strong> (d\u00e9bit ou cr\u00e9dit) <strong>et la TVA d\u00e9clar\u00e9e<\/strong> sur CA3. Ce d\u00e9calage est constat\u00e9 \u00e0 l\u2019aide du compte de TVA sur marge \u00e0 r\u00e9gulariser (compte 44584x).<\/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 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%204%C3%A8me%20partie%20%E2%80%93%20La%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, la deuxi\u00e8me d\u00e9di\u00e9e au calcul de la marge, &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=9860\" class=\"more-link\">Continue reading &lsquo;Le r\u00e9gime de la TVA sur la marge : 4\u00e8me partie \u2013 La 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%204%C3%A8me%20partie%20%E2%80%93%20La%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":[2540,1274,2541,1354,1537,2514],"class_list":["post-9860","post","type-post","status-publish","format-standard","hentry","category-cycle-fiscalite","category-tva-sur-marge","tag-boi-tva-sect-90-20","tag-ca3","tag-compte-445840","tag-marge-globale","tag-taxation-sur-la-marge","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\/9860","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=9860"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9860\/revisions"}],"predecessor-version":[{"id":9946,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9860\/revisions\/9946"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}