Les petites folies de Marie

La taxe sur la valeur ajoutée, tout pour comprendre un impôt complexe qui nous concerne au quotidien

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Qu’est-ce que la TVA ?

TVA1LLa TVA est un impôt indirect qui concerne toutes les achats et ventes réalisés par tous les agents économiques. Cette taxe présente de nombreux avantages pour l’Etat puisqu’il est très rentable : la TVA représentait plus de 139 milliards d’euros en 2014). Une telle somme est obtenue par un taux non négligeable, qui se situe à 20% (parfois moins pour certaines transactions spécifiques). Pour le consommateur final, la TVA est presque indolore : tous les prix sont affichés hors-taxe, ce qui a un effet trompeur. La TVA est neutre pour les entreprises, le consommateur final (c’est-à-dire nous), en supporte intégralement la charge. Enfin, il induit un très faible coût de collecte, ce sont les entreprises qui s’en chargent, au nom de l’Etat, et le lui reversent chaque mois.

Qui est assujetti à la TVA ?

La TVA est :

  • un impôt sur la consommation
  • perçu à l’occasion de transactions commerciales
  • collectée par l’intermédiaire d’entreprises
  • et reversé au centre des impôts.

Cette définition est la définition officielle, selon de Code Général des Impôts.

Quel est le champs d’action de la TVA ?

Les opérations économiques réalisées en France, sont pour la plupart d’entre elles, imposables à la TVA. En réalité son champ d’application précis est défini de façon complexe dans le Code Général des Impôts.

  • les opérations situées hors du champ d’application de la TVA ne sont pas imposables,
  • les opérations situées dans le champ d’application de la TVA  sont imposables.

Cependant la frontière entre le champs et le hors champs n’est pas claire et limpide.

Que nous dit clairement le Code des Impôts sur les opérations imposables ?

  • « Sont soumises à la TVA, les livraisons de biens meubles et les prestations de services effectuées à titre onéreux par un assujetti agissant en tant que tel. »(art.256-1)
  • « Sont assujetties à la TVA, les personnes qui effectuent de manière indépendante, une des activités économiques mentionnées au cinquième alinéa quels que soient le statut juridique de ces personnes, leur situation au regard des autres impôts et la forme ou la nature de leur intervention. »(art.256-A)
  • Sont considérés comme activité économique « toutes les activités de producteur de commerçant ou de prestataire de services y compris les activités extractives, agricoles et celles de professions libérales ou assimilées. Est notamment considérés comme activité économique une opération comportant l’exploitation d’un bien meuble corporel ou incorporel en vue d’en retirer des recettes ayant un caractère de permanence.» (art 256-A alinéa 5)

Malgré cet ensemble de définitions précise (qu’il vaut mieux avoir bien en tête), il reste encore de nombres exceptions, qui rendent le domaine d’application de la TVA encore plus complexe (certaines opérations qui ne seraient pas visées par les règles ci-dessus sont soumises à la TVA par une disposition expresse de la loi, alors que d’autres opérations correspondant à la définition générale sont exonérées. )

Quelles sont les opérations imposables (dans le champs d’application de la TVA) ?

Ce sont les opérations qui répondent aux critères généraux d’imposition (critères définis dans le Code Général des Impôts).

Il s’agit :

  • des livraisons de biens meubles (transfert d’un droit de propriété)
  • prestation de services (toutes opérations autres que la livraison de biens)
  • à titre onéreux (l’acquéreur d’un bien ou d’un service fournit une contrepartie, en argent ou en nature)
  • réalisée par un assujetti (une personne qui effectue de manière indépendante, de manière habituelle, une activité économique)
  • relevant d’une activité économique (Toutes les activités de producteur, de commerçant ou de prestataire de services, exercées à titre habituel.)

Quelles sont les opérations imposables expressément en vertus d’une disposition spéciale ?

  • Les importations en provenance de pays hors UE: Ces importations sont soumises à la TVA au taux en vigueur en France. Toute importation, même effectuée par un particulier est en principe taxée.
  • Les acquisitions intracommunautaires: Elles concernent les biens meubles corporels expédiés ou transportés à partir d’un Etat membre de l’UE à destination de la France (importation). En principe la TVA est due par l’acquéreur, qui doit procéder à une auto-liquidation.
  • Certaines opérations immobilières: Les ventes ou apports en société, de biens immobiliers ne sont pas soumis à la TVA mais à des droits d’enregistrement. Cependant s’il s’agit de la première mutation d’un immeuble dans les cinq ans suivant son achèvement, l’opération de cession ou d’apport est soumise à la TVA.
  • Certaines livraisons à soi-même: Les immobilisations faites par l’entreprise pour elle-même sont imposées à la TVA (production immobilisée). Si toute l’activité de l’entreprise est soumise à la TVA, cette imposition est neutre puisque la taxe collectée est égale à la taxe déduite (procédure d’auto-liquidation). Les prestations de services à soi-même ne sont pas soumises si leur utilisation est réalisée pour les besoins de l’entreprise.

Pourquoi la TVA est-elle neutre pour les entreprises ?

tva2LFinalement, les entreprises ont un rôle d’intermédiaire financier entre le consommateur final et l’Etat. La TVA ne constitue pour elles pas une charge, même si elle implique des coûts de comptabilité. Les entreprises collectent et encaissent la TVA sur leurs ventes, en proposant des prix TTC. Lorsqu’elles payent la TVA sur leurs achats (consommations intermédiaires), elles se font rembourser le montant par l’Etat en récupérant la TVA incluse dans le prix facturé par le fournisseur. On parle alors de TVA déductible. A la fin de chaque mois, ou de chaque trimestre pour les PME, l’entreprise doit calculer la différence entre la TVA qu’elle a perçu (TVA collectée) et la TVA qu’elle a payé (TVA déductible). Elle ne verse que la différence à l’Etat. La taxation est fractionnée.

Comment comptabiliser la TVA ?

Nous avons dit auparavant que la TVA est neutre pour l’entreprise. Lorsqu’elle achète un bien, elle l’enregistre en charge (enregistrement du montant HT) et inscrit le montant de la TVA payée au fournisseur en charges (TVA déductible), en créance sur l’Etat. Par ailleurs, lorsqu’elle vend un bien, elle enregistre le bien vendue comme un produit et la TVA collectée comme une dette envers l’Etat. A la fin de l’exercice, elle solde ses comptes et reporte la différence dans le compte « TVA à payer ».

Pour la vente de biens, la TVA est exigée au moment où le bien et délivré. Pour la prestation de services, la TVA est en revanche demandée lors de l’encaissement.

Comment la TVA s’applique-elle sur les opérations nationales ?

Au sein de l’Union Européenne, les ventes intra zones sont exonérées de TVA, contrairement aux achats qui sont assujettis à la TVA du pays de destination. L’acheteur doit acquitter la TVA directement après l’administration fiscale de son pays, et non auprès du vendeur. Elle est déductible, comme tous les achats sur le territoire national.

Dans le reste du monde, les exportations sont exonérées de TVA, les importations sont assujetties à la TVA au passage à la frontière, où l’acheteur doit s’en acquitter auprès de l’administration des douanes avant de pouvoir la déduire.

Spécificités pour l’écriture comptable de la TVA :

N’oubliez jamais : TTC = HT + TVA.

La comptabilisation de la TVA sur les achats s’opère donc directement dans l’enregistrement de la facture d’achat :

  1. on crédite le compte 401 « Fournisseurs » pour le montant TTC de la facture,
  2. on débite en contrepartie : le compte de charge (classe 6) approprié pour le montant HT, le compte 4456 « TVA déductible » pour le montant de la TVA.

Plusieurs comptes de TVA déductible peuvent être utilisés suivant le cas de figure :

  • le compte 44562 « TVA déductible sur immobilisations » pour les investissements,
  • le compte 44566 « TVA déductible sur autres biens et services » pour les achats et les frais généraux.

 La comptabilisation de la TVA sur les ventes s’opère directement lors de l’enregistrement de la facture de vente :

  1. on débite le compte 411 « Clients » pour le montant TTC de la facture,
  2. et on crédite en contrepartie : le compte de produit (classe 7) approprié pour le montant HT, le compte 4457 « TVA collectée » pour le montant de la TVA.

La TVA nette : Ce montant est égal à la différence entre la TVA collectée – la TVA déductible. Elle correspond à la TVA à payer. Dans certains cas, l’entreprise peut dégager un crédit de TVA (si la TVA déductible est supérieure à la TVA collectée). Le crédit de TVA est alors reporté sur la prochaine déclaration et majore alors la TVA déductible. Sous certaines conditions, le crédit de TVA peut être remboursé

2015-11-25_20h19_08Généralités sur les impôts :

  • l’assiette : la base sur laquelle on va calculer l’impôt (selon la matière imposable et selon le mode d’imposition)
  • l’exigibilité : droit reconnu à l’administration fiscale pour obtenir le paiement de l’impôt
  • Fait générateur : situation durant laquelle les conditions légales nécessaires à l’exigibilité sont réalisées
  • Liquidation de l’impôt : calcul de l’impôt
  • Recouvrement : encaissement des sommes par l’administration recouvrement spontané, après appel ou sur les revenus à la source)

2015-11-25_20h29_512015-11-25_20h37_25

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