{"id":207,"date":"2024-12-28T20:03:41","date_gmt":"2024-12-28T19:03:41","guid":{"rendered":"https:\/\/bwfiduciaire.be\/?page_id=207"},"modified":"2025-04-28T00:54:10","modified_gmt":"2025-04-27T22:54:10","slug":"tva","status":"publish","type":"page","link":"https:\/\/bwfiduciaire.be\/index.php\/tva\/","title":{"rendered":"TVA"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">TVA \u2013 Taxe sur la Valeur Ajout\u00e9e<\/h1>\n\n\n\n<p><strong>D\u00e9finition :<\/strong><br>La TVA est un imp\u00f4t <strong>indirect<\/strong> sur la consommation de biens et de services, collect\u00e9 par les entreprises pour le compte de l&rsquo;\u00c9tat.<\/p>\n\n\n\n<p><strong>Type d&rsquo;imp\u00f4t :<\/strong><br>\u2794 Imp\u00f4t <strong>indirect<\/strong> (support\u00e9 par le consommateur final, collect\u00e9 par les entreprises).<\/p>\n\n\n\n<p><strong>Taux de TVA en Belgique (2025) :<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>21%<\/strong> \u2794 Taux normal (majorit\u00e9 des biens et services)<\/li>\n\n\n\n<li><strong>12%<\/strong> \u2794 Taux interm\u00e9diaire (certaines denr\u00e9es alimentaires, restauration)<\/li>\n\n\n\n<li><strong>6%<\/strong> \u2794 Taux super r\u00e9duit (produits de base, eau, livres, m\u00e9dicaments)<\/li>\n\n\n\n<li><strong>0%<\/strong> \u2794 Exportations ou livraisons intracommunautaires<\/li>\n<\/ul>\n\n\n\n<p><strong>Qui est concern\u00e9 ?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Toute entreprise, ind\u00e9pendant ou association qui exerce une activit\u00e9 \u00e9conomique taxable.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">R\u00e9gimes TVA<\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Franchise de taxe (petits assujettis)<\/strong> : CA annuel \u2264 25.000\u20ac, pas de facturation de TVA, pas de d\u00e9duction.<\/li>\n\n\n\n<li><strong>R\u00e9gime normal trimestriel<\/strong> : CA \u2264 2.500.000\u20ac, d\u00e9clarations tous les trimestres.<\/li>\n\n\n\n<li><strong>R\u00e9gime normal mensuel<\/strong> : CA > 2.500.000\u20ac, d\u00e9clarations tous les mois.<\/li>\n\n\n\n<li><strong>R\u00e9gimes sp\u00e9cifiques<\/strong> : Exportateurs, secteurs agricoles, etc.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">D\u00e9p\u00f4ts p\u00e9riodiques TVA<\/h1>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9clarations TVA<\/strong> : mensuelles ou trimestrielles selon le chiffre d\u2019affaires.<\/li>\n\n\n\n<li><strong>Listing clients annuel<\/strong> : obligatoire.<\/li>\n\n\n\n<li><strong>D\u00e9clarations intracommunautaires<\/strong> : pour les livraisons de biens et services dans l&rsquo;UE.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\udccb Tableau r\u00e9capitulatif \u2013 Obligations TVA selon le r\u00e9gime<\/h1>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Type d&rsquo;assujetti<\/th><th>R\u00e9gime TVA<\/th><th>D\u00e9clarations TVA<\/th><th>Fr\u00e9quence<\/th><th>Autres obligations<\/th><\/tr><\/thead><tbody><tr><td>Petits assujettis (CA \u2264 25.000 \u20ac)<\/td><td>Franchise de taxe<\/td><td>D\u00e9claration sp\u00e9ciale annuelle<\/td><td>1x par an<\/td><td>Pas de TVA factur\u00e9e, pas de d\u00e9duction possible<\/td><\/tr><tr><td>Assujettis ordinaires (CA \u2264 2.500.000 \u20ac)<\/td><td>R\u00e9gime normal trimestriel<\/td><td>D\u00e9claration TVA trimestrielle<\/td><td>4x\/an (avril, juillet, octobre, janvier)<\/td><td>Listing clients annuel, d\u00e9claration intracommunautaire si applicable<\/td><\/tr><tr><td>Assujettis ordinaires (CA &gt; 2.500.000 \u20ac)<\/td><td>R\u00e9gime normal mensuel<\/td><td>D\u00e9claration TVA mensuelle<\/td><td>12x\/an<\/td><td>Listing clients annuel, d\u00e9claration intracommunautaire si applicable<\/td><\/tr><tr><td>Exportateurs\/Intracommunautaires r\u00e9guliers<\/td><td>R\u00e9gime sp\u00e9cifique<\/td><td>D\u00e9claration TVA adapt\u00e9e + intracommunautaire<\/td><td>Mensuelle ou trimestrielle<\/td><td>Listing clients + d\u00e9claration VIES mensuelle<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>TVA \u2013 Taxe sur la Valeur Ajout\u00e9e D\u00e9finition :La TVA est un imp\u00f4t indirect sur la consommation de biens et de services, collect\u00e9 par les entreprises pour le compte de l&rsquo;\u00c9tat. Type d&rsquo;imp\u00f4t :\u2794 Imp\u00f4t indirect (support\u00e9 par le consommateur final, collect\u00e9 par les entreprises). Taux de TVA en Belgique (2025) : Qui est concern\u00e9<br \/><a class=\"btn btn-theme post-btn\" href=\"https:\/\/bwfiduciaire.be\/index.php\/tva\/\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-207","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/comments?post=207"}],"version-history":[{"count":3,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/207\/revisions"}],"predecessor-version":[{"id":273,"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/pages\/207\/revisions\/273"}],"wp:attachment":[{"href":"https:\/\/bwfiduciaire.be\/index.php\/wp-json\/wp\/v2\/media?parent=207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}