{"id":9930,"date":"2022-01-31T06:55:41","date_gmt":"2022-01-31T05:55:41","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9930"},"modified":"2023-03-18T12:01:52","modified_gmt":"2023-03-18T11:01:52","slug":"le-regime-de-la-tva-sur-la-marge-6eme-partie-exemples-de-calcul-de-la-tva-sur-la-marge-globale","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9930","title":{"rendered":"Le r\u00e9gime de la TVA sur la marge : 6\u00e8me partie \u2013 Exemples de calcul de la TVA 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>, la <a href=\"https:\/\/www.auditsi.eu\/?p=9860\">quatri\u00e8me d\u00e9taillant la taxation sur la marge globale<\/a>, la <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>, cette partie-ci fournit quelques exemples de calcul de la TVA sur 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;\">Mise \u00e0 jour du 18\/03\/2023 : tous ces calculs peuvent \u00eatre r\u00e9alis\u00e9s en ligne \u00e0 cette adresse : <a href=\"https:\/\/www.auditsi.eu\/?page_id=11226\">https:\/\/www.auditsi.eu\/?page_id=11226<\/a><\/p>\n<p style=\"text-align: justify;\">Exemple 1 : calcul de la TVA en pr\u00e9sence d&#8217;une marge globale positive<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9931\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-1.png\" alt=\"TVA MARGE Exemple 1\" width=\"681\" height=\"893\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-1.png 681w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-1-229x300.png 229w\" sizes=\"auto, (max-width: 681px) 100vw, 681px\" \/><\/p>\n<p style=\"text-align: justify;\">Exemple 2 : calcul de la TVA en pr\u00e9sence d&#8217;une marge globale n\u00e9gative (report d&#8217;exc\u00e9dent d&#8217;achat)<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9932\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-2.png\" alt=\"TVA MARGE Exemple 2\" width=\"996\" height=\"887\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-2.png 996w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-2-300x267.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-2-768x684.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2022\/01\/TVA-MARGE-Exemple-2-730x650.png 730w\" sizes=\"auto, (max-width: 996px) 100vw, 996px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Quelques points particuliers :<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><strong>Op\u00e9rations promotionnelles<\/strong> (<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1281-PGP.html\/identifiant%3DBOI-TVA-SECT-90-30-20210224\">BOI-TVA-SECT-90-30<\/a>) : dans lesquelles les concessionnaires automobiles s&#8217;engagent, lors de la vente d&#8217;un nouveau v\u00e9hicule (neuf ou d&#8217;occasion), \u00e0 reprendre l&#8217;ancien v\u00e9hicule de leur client pour une <strong>somme minimale forfaitaire<\/strong>. Le r\u00e9gime applicable diff\u00e8re selon que le v\u00e9hicule repris est destin\u00e9 \u00e0 la revente ou \u00e0 la casse :<br \/>\n&#8211; <strong>V\u00e9hicule repris destin\u00e9 \u00e0 la revente<\/strong> : la vente du nouveau v\u00e9hicule est taxable sur l&#8217;int\u00e9gralit\u00e9 du prix de vente ; le v\u00e9hicule repris et revendu ensuite est soumis au r\u00e9gime des biens d&#8217;occasion.<br \/>\n&#8211; <strong>V\u00e9hicule repris destin\u00e9 \u00e0 la casse<\/strong> (ancien v\u00e9hicule d\u00e9truit) : le montant de la reprise est consid\u00e9r\u00e9 comme un rabais qui vient en d\u00e9duction de la base d&#8217;imposition du nouveau v\u00e9hicule. Les sommes re\u00e7ues (du constructeur, notamment) par le concessionnaire en contrepartie de cette op\u00e9ration sont tax\u00e9es. Le v\u00e9hicule repris ne doit pas figurer dans les achats du mois (syst\u00e8me de la globalisation).<\/li>\n<li style=\"text-align: justify;\">Activit\u00e9s particuli\u00e8res : rechapage de pneumatiques, huiles min\u00e9rales usag\u00e9es : cf <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1281-PGP.html\/identifiant%3DBOI-TVA-SECT-90-30-20210224\" target=\"_blank\" rel=\"noopener\">BOI-TVA-SECT-90-30<\/a><\/li>\n<li style=\"text-align: justify;\">Tenue de la comptabilit\u00e9 : les achats et les ventes taxables sur la marge doivent imp\u00e9rativement \u00eatre comptabilis\u00e9s dans des comptes distincts des op\u00e9rations taxables \u00e0 la TVA.<\/li>\n<\/ul>\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; 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 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%206%C3%A8me%20partie%20%E2%80%93%20Exemples%20de%20calcul%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 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=9930\" class=\"more-link\">Continue reading &lsquo;Le r\u00e9gime de la TVA sur la marge : 6\u00e8me partie \u2013 Exemples de calcul 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%206%C3%A8me%20partie%20%E2%80%93%20Exemples%20de%20calcul%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":[2546,2526,2541,2549,2548,1354,2547,2543,1537,1011,2514],"class_list":["post-9930","post","type-post","status-publish","format-standard","hentry","category-cycle-fiscalite","category-tva-sur-marge","tag-boi-tva-sect-90-30","tag-casse","tag-compte-445840","tag-excedent-dachat","tag-huiles-minerales-usagees","tag-marge-globale","tag-rechapage-de-pneumatiques","tag-regularisation","tag-taxation-sur-la-marge","tag-tenue-de-comptabilite","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\/9930","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=9930"}],"version-history":[{"count":5,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9930\/revisions"}],"predecessor-version":[{"id":9935,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9930\/revisions\/9935"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}