{"id":1205,"date":"2025-02-05T15:30:32","date_gmt":"2025-02-05T14:30:32","guid":{"rendered":"https:\/\/www.wiredcpa.com\/?p=1205"},"modified":"2025-02-05T15:30:32","modified_gmt":"2025-02-05T14:30:32","slug":"projet-de-loi-de-finance-2025-la-franchise-de-tva-abaissee-a-25-000-e","status":"publish","type":"post","link":"https:\/\/www.wiredcpa.com\/fr\/projet-de-loi-de-finance-2025-la-franchise-de-tva-abaissee-a-25-000-e\/","title":{"rendered":"Projet de Loi de finance 2025 La franchise de TVA abaiss\u00e9e \u00e0 25 000 \u20ac"},"content":{"rendered":"<p>L\u2019article 10 du PLF 2025 pr\u00e9voit un abaissement important du seuil de franchise en base de TVA. Le nouveau seuil pr\u00e9vu de 25.000 \u20ac entrainerait l\u2019obligation pour de nombreux micro-entrepreneurs de soumettre leurs ventes a\u0300 la TVA et la reverser a\u0300 l\u2019\u00c9tat.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Les modifications pr\u00e9vues par l&#8217;article 10 du PLF 2025 <\/strong><\/p>\n<p>L&#8217;article 10 &#8211; 5\u00b0 du projet de loi de finances pour 2025 pr\u00e9voit plusieurs changements importants :<\/p>\n<p>&nbsp;<\/p>\n<p>La baisse significative des seuils de franchise : un seuil unique de 25.000 \u20ac pour l&#8217;ann\u00e9e civile pr\u00e9c\u00e9dente et de 27 500 \u20ac pour l&#8217;ann\u00e9e en cours, ind\u00e9pendamment du type d&#8217;activit\u00e9 serait appliqu\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<p>Les r\u00e8gles de d\u00e9passement seraient modifi\u00e9es. Le II de l&#8217;article 293 B serait r\u00e9\u00e9crit pour stipuler que la franchise cesse de s&#8217;appliquer d\u00e8s le d\u00e9passement du plafond de chiffre d&#8217;affaires de l&#8217;ann\u00e9e en cours, et ce pour toutes les op\u00e9rations intervenant a\u0300 partir de la date de d\u00e9passement.<\/p>\n<p>&nbsp;<\/p>\n<p>Ces modifications, si elles sont adopt\u00e9es, simplifieraient le r\u00e9gime de la franchise en base de TVA en instaurant un seuil unique, mais elles renduiraient surtout de mani\u00e8re significative le nombre d&#8217;entreprises pouvant en b\u00e9n\u00e9ficier. Plus de 200.000 entreprises pourraient \u00eatre concern\u00e9es. Les entreprises d\u00e9passant ces nouveaux seuils seraient soumises a\u0300 la TVA plus rapidement.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 10 du PLF 2025 pr\u00e9voit un abaissement important du seuil de franchise en base de TVA. Le nouveau seuil pr\u00e9vu de 25.000 \u20ac entrainerait l\u2019obligation pour de nombreux micro-entrepreneurs de soumettre leurs ventes a\u0300 la TVA et la reverser a\u0300 l\u2019\u00c9tat. &nbsp; Les modifications pr\u00e9vues par l&#8217;article 10 du PLF 2025 L&#8217;article 10 &#8211; 5\u00b0 du projet de loi de finances pour 2025 pr\u00e9voit plusieurs changements importants : &nbsp; La baisse significative des seuils de franchise : un seuil unique de 25.000 \u20ac pour l&#8217;ann\u00e9e civile pr\u00e9c\u00e9dente et de 27 500 \u20ac pour l&#8217;ann\u00e9e en cours, ind\u00e9pendamment du type d&#8217;activit\u00e9 serait appliqu\u00e9. &nbsp; Les r\u00e8gles de d\u00e9passement seraient modifi\u00e9es. Le II de l&#8217;article 293 B serait r\u00e9\u00e9crit pour stipuler que la franchise cesse de s&#8217;appliquer d\u00e8s le d\u00e9passement du plafond de chiffre d&#8217;affaires de l&#8217;ann\u00e9e en cours, et ce pour toutes les op\u00e9rations intervenant a\u0300 partir de la date de d\u00e9passement. &nbsp; Ces modifications, si elles sont adopt\u00e9es, simplifieraient le r\u00e9gime de la franchise en base de TVA en instaurant un seuil unique, mais elles renduiraient surtout de mani\u00e8re significative le nombre d&#8217;entreprises pouvant en b\u00e9n\u00e9ficier. Plus de 200.000 entreprises pourraient \u00eatre concern\u00e9es. Les entreprises d\u00e9passant ces nouveaux seuils [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.4.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Projet de Loi de finance 2025 La franchise de TVA abaiss\u00e9e \u00e0 25 000 \u20ac - Wired<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wiredcpa.com\/fr\/projet-de-loi-de-finance-2025-la-franchise-de-tva-abaissee-a-25-000-e\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projet de Loi de finance 2025 La franchise de TVA abaiss\u00e9e \u00e0 25 000 \u20ac - Wired\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 10 du PLF 2025 pr\u00e9voit un abaissement important du seuil de franchise en base de TVA. Le nouveau seuil pr\u00e9vu de 25.000 \u20ac entrainerait l\u2019obligation pour de nombreux micro-entrepreneurs de soumettre leurs ventes a\u0300 la TVA et la reverser a\u0300 l\u2019\u00c9tat. &nbsp; Les modifications pr\u00e9vues par l&#8217;article 10 du PLF 2025 L&#8217;article 10 &#8211; 5\u00b0 du projet de loi de finances pour 2025 pr\u00e9voit plusieurs changements importants : &nbsp; La baisse significative des seuils de franchise : un seuil unique de 25.000 \u20ac pour l&#8217;ann\u00e9e civile pr\u00e9c\u00e9dente et de 27 500 \u20ac pour l&#8217;ann\u00e9e en cours, ind\u00e9pendamment du type d&#8217;activit\u00e9 serait appliqu\u00e9. &nbsp; Les r\u00e8gles de d\u00e9passement seraient modifi\u00e9es. Le II de l&#8217;article 293 B serait r\u00e9\u00e9crit pour stipuler que la franchise cesse de s&#8217;appliquer d\u00e8s le d\u00e9passement du plafond de chiffre d&#8217;affaires de l&#8217;ann\u00e9e en cours, et ce pour toutes les op\u00e9rations intervenant a\u0300 partir de la date de d\u00e9passement. &nbsp; Ces modifications, si elles sont adopt\u00e9es, simplifieraient le r\u00e9gime de la franchise en base de TVA en instaurant un seuil unique, mais elles renduiraient surtout de mani\u00e8re significative le nombre d&#8217;entreprises pouvant en b\u00e9n\u00e9ficier. Plus de 200.000 entreprises pourraient \u00eatre concern\u00e9es. Les entreprises d\u00e9passant ces nouveaux seuils [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wiredcpa.com\/fr\/projet-de-loi-de-finance-2025-la-franchise-de-tva-abaissee-a-25-000-e\/\" \/>\n<meta property=\"og:site_name\" content=\"Wired\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/wiredcpa\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-05T14:30:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2363\" \/>\n\t<meta property=\"og:image:height\" content=\"708\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#organization\",\"name\":\"Wired Expertise Comptable - 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Le II de l&#8217;article 293 B serait r\u00e9\u00e9crit pour stipuler que la franchise cesse de s&#8217;appliquer d\u00e8s le d\u00e9passement du plafond de chiffre d&#8217;affaires de l&#8217;ann\u00e9e en cours, et ce pour toutes les op\u00e9rations intervenant a\u0300 partir de la date de d\u00e9passement. &nbsp; Ces modifications, si elles sont adopt\u00e9es, simplifieraient le r\u00e9gime de la franchise en base de TVA en instaurant un seuil unique, mais elles renduiraient surtout de mani\u00e8re significative le nombre d&#8217;entreprises pouvant en b\u00e9n\u00e9ficier. Plus de 200.000 entreprises pourraient \u00eatre concern\u00e9es. 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