{"id":4508,"date":"2024-11-20T11:28:08","date_gmt":"2024-11-20T10:28:08","guid":{"rendered":"https:\/\/pkfbofidi.com\/btw-vrijstelling-kleine-ondernemingen-vanaf-2025-niet-louter-een-nationale-regeling\/"},"modified":"2025-02-04T11:38:11","modified_gmt":"2025-02-04T10:38:11","slug":"a-partir-de-2025-lexoneration-de-la-tva-pour-les-petites-entreprises-cessera-detre-un-regime-purement-national","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/a-partir-de-2025-lexoneration-de-la-tva-pour-les-petites-entreprises-cessera-detre-un-regime-purement-national\/","title":{"rendered":"\u00c0 partir de 2025, l\u2019exon\u00e9ration de la TVA pour les petites entreprises cessera d\u2019\u00eatre un r\u00e9gime purement national"},"content":{"rendered":"<p><strong>Le r\u00e9gime d\u2019exon\u00e9ration de la TVA pour les petites entreprises sera harmonis\u00e9 au sein de l\u2019Union europ\u00e9enne \u00e0 partir du 1er janvier 2025. En vertu de la r\u00e9glementation europ\u00e9enne actuelle, chaque \u00c9tat membre est libre de choisir ou non un r\u00e9gime d\u2019exon\u00e9ration pour les petites entreprises et d\u2019en d\u00e9finir le champ d\u2019application. Il en r\u00e9sulte des applications diff\u00e9rentes dans les 27 \u00c9tats membres. L\u2019harmonisation au niveau europ\u00e9en signifie que les pays de l\u2019Union europ\u00e9enne disposeront de r\u00e8gles uniformes pour les petites entreprises. Cela implique un alignement croissant des conditions et des seuils d\u2019exon\u00e9ration de la TVA. Comme les petites entreprises ne seront plus confront\u00e9es \u00e0 des r\u00e8gles et \u00e0 des seuils diff\u00e9rents, cette harmonisation leur permettra d\u2019op\u00e9rer plus facilement dans les diff\u00e9rents pays de l\u2019UE. <\/strong><\/p>\n<h2>Le r\u00e9gime d\u2019exon\u00e9ration belge actuel<\/h2>\n<p>Si vous \u00eates un entrepreneur belge dont le chiffre d\u2019affaires annuel n\u2019exc\u00e8de pas 25 000 euros, vous pouvez (sans obligation) utiliser le r\u00e9gime d\u2019exon\u00e9ration en Belgique, \u00e0 quelques exceptions pr\u00e8s. Les activit\u00e9s suivantes sont exclues : les unit\u00e9s TVA, les entreprises effectuant des \u2019travaux immobiliers\u2019, les entreprises actives dans le secteur horeca, les entreprises traitant des vieux mat\u00e9riaux et des d\u00e9chets et celles dont l\u2019activit\u00e9 est la location de logements meubl\u00e9s.<\/p>\n<p>L\u2019utilisation du r\u00e9gime d\u2019exon\u00e9ration signifie que vous ne devez pas facturer la TVA sur vos ventes, ni la reverser aux autorit\u00e9s fiscales. L\u2019inconv\u00e9nient de ce r\u00e9gime est que vous ne pouvez pas r\u00e9cup\u00e9rer la TVA sur vos achats.<\/p>\n<h2>Les changements \u00e0 partir du 1er janvier 2025<\/h2>\n<p>Le r\u00e9gime d\u2019exemption sera \u00e9tendu \u00e0 l\u2019Union europ\u00e9enne \u00e0 partir du 1er janvier 2025. Cela signifie que les entrepreneurs belges peuvent utiliser le r\u00e9gime d\u2019exemption dans d\u2019autres \u00c9tats membres de l\u2019UE. Inversement, les soci\u00e9t\u00e9s \u00e9trang\u00e8res peuvent \u00e9galement accomplir des actes en Belgique dans le cadre du r\u00e9gime d\u2019exon\u00e9ration des petites entreprises.<\/p>\n<p>Pour appliquer le r\u00e9gime d\u2019exon\u00e9ration dans un \u00c9tat membre de l\u2019UE autre que l\u2019\u00c9tat membre o\u00f9 est \u00e9tablie la soci\u00e9t\u00e9, un double seuil de chiffre d\u2019affaires annuel doit \u00eatre respect\u00e9 :<\/p>\n<ul>\n<li><strong>Seuil global europ\u00e9en<\/strong> : Il s\u2019agit d\u2019un seuil transfrontalier qui exige que le chiffre d\u2019affaires annuel r\u00e9alis\u00e9 dans l\u2019UE (y compris le chiffre d\u2019affaires dans le pays d\u2019\u00e9tablissement) n\u2019exc\u00e8de pas 100 000,00 euros.<\/li>\n<li><strong>Seuil national<\/strong> : Il s\u2019agit du seuil local qui s\u2019applique \u00e9galement aux contribuables \u00e9tablis dans l\u2019\u00c9tat membre concern\u00e9 et qui souhaitent utiliser eux-m\u00eames le r\u00e9gime national d\u2019exon\u00e9ration. En Belgique, il s\u2019agit du seuil de 25 000,00 euros. Ce seuil varie d\u2019un \u00c9tat membre \u00e0 l\u2019autre. Il n\u2019exc\u00e8de pas 85 000,00 euros.<\/li>\n<\/ul>\n<p>Pour les petites entreprises belges qui souhaitent uniquement exon\u00e9rer de TVA leurs activit\u00e9s en Belgique, le seuil de 25 000 euros restera d\u2019application. Le seuil europ\u00e9en ne doit donc pas \u00eatre pris en compte. Le r\u00e9gime national est donc bien distinct du r\u00e9gime d\u2019exon\u00e9ration en vigueur dans les autres \u00c9tats membres de l\u2019Union europ\u00e9enne.<\/p>\n<p>Lors de l\u2019\u00e9valuation du d\u00e9passement du seuil de chiffre d\u2019affaires belge, certains chiffres d\u2019affaires doivent \u00eatre pris en compte et d\u2019autres non. Le chiffre d\u2019affaires \u00e0 prendre en compte est celui qui provient des livraisons de biens ou de prestations de services soumises \u00e0 la TVA si elles sont effectu\u00e9es par un assujetti \u00e0 la TVA dans le cadre du r\u00e9gime normal, des op\u00e9rations immobili\u00e8res (locations immobili\u00e8res exon\u00e9r\u00e9es), des exportations exon\u00e9r\u00e9es et des livraisons intracommunautaires, des op\u00e9rations d\u2019assurances et des op\u00e9rations financi\u00e8res. Une nouvelle cat\u00e9gorie sera ajout\u00e9e \u00e0 partir de 2025, \u00e0 savoir les actes soumis au taux de 0 % (par exemple, certaines publications).   <\/p>\n<h2>Utiliser le r\u00e9gime d\u2019exon\u00e9ration de l\u2019UE en tant qu\u2019entrepreneur belge<\/h2>\n<p>Pour b\u00e9n\u00e9ficier du r\u00e9gime d\u2019exon\u00e9ration de l\u2019UE, une notification pr\u00e9alable devra \u00eatre envoy\u00e9e \u00e0 l\u2019administration belge de la TVA. Les modalit\u00e9s de cette notification seront encore d\u00e9finies dans le cadre d\u2019un AR.<\/p>\n<p>Une soci\u00e9t\u00e9 belge assujettie \u00e0 la TVA en Belgique peut \u00e9galement b\u00e9n\u00e9ficier du r\u00e9gime d\u2019exon\u00e9ration de l\u2019UE, \u00e0 condition de respecter le double seuil de chiffre d\u2019affaires annuel mentionn\u00e9 ci-dessus. <\/p>\n<p>Pour contr\u00f4ler les seuils, l\u2019entreprise bas\u00e9e en Belgique doit d\u00e9clarer pour chaque trimestre son chiffre d\u2019affaires belge et son chiffre d\u2019affaires dans les autres \u00c9tats membres de l\u2019UE \u00e0 l\u2019administration belge de la TVA. Cette notification doit \u00eatre effectu\u00e9e avant la fin du mois qui suit le trimestre en question.<\/p>\n<h2>Appliquer le r\u00e9gime d\u2019exon\u00e9ration de l\u2019UE en tant qu\u2019entrepreneur belge<\/h2>\n<p>Lorsqu\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re (notez que dans ce contexte, une soci\u00e9t\u00e9 \u00e9trang\u00e8re ayant un \u00e9tablissement stable en Belgique reste une soci\u00e9t\u00e9 \u00e9trang\u00e8re) souhaite utiliser le r\u00e9gime d\u2019exon\u00e9ration en Belgique, quelques conditions doivent \u00eatre remplies :<\/p>\n<ul>\n<li>Respecter le seuil europ\u00e9en global : le chiffre d\u2019affaires annuel au sein de l\u2019UE ne peut pas d\u00e9passer 100 000 euros.<\/li>\n<li>Respecter le seuil national : le chiffre d\u2019affaires annuel r\u00e9alis\u00e9 en Belgique n\u2019exc\u00e8de pas 25 000 euros..<\/li>\n<\/ul>\n<p>L\u2019entreprise \u00e9trang\u00e8re doit envoyer une notification pr\u00e9alable \u00e0 l\u2019\u00c9tat membre dans lequel elle est \u00e9tablie.<\/p>\n<h2>Que se passe-t-il si les seuils sont d\u00e9pass\u00e9s au cours de l\u2019exercice ?<\/h2>\n<p>Si la limite nationale belge de 25 000 euros est d\u00e9pass\u00e9e, l\u2019entreprise peut encore conserver l\u2019exon\u00e9ration de la TVA jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e civile, pour autant que l\u2019exc\u00e9dent n\u2019exc\u00e8de pas 10 %. Toutefois, si l\u2019exc\u00e9dent est sup\u00e9rieur \u00e0 10 %, vous perdez le b\u00e9n\u00e9fice du r\u00e9gime d\u2019exon\u00e9ration \u00e0 partir du moment o\u00f9 vous d\u00e9passerez cette limite. Cela signifie que vous devez facturer et verser la TVA \u00e0 partir de ce moment-l\u00e0.<\/p>\n<p>Si une entreprise \u00e9trang\u00e8re d\u00e9passe la limite de 100 000 euros du chiffre d\u2019affaires europ\u00e9en, elle perd imm\u00e9diatement le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration de la TVA en Belgique. Cela signifie qu\u2019elle doit facturer et verser la TVA \u00e0 partir de ce moment-l\u00e0, et ce au moins jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e civile suivante.<\/p>\n<h2>Nos experts se feront un plaisir de vous aider.<\/h2>\n<p>Vous avez des questions concernant les modifications de la TVA ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts, ils seront heureux de vous aider.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 partir de 2025, l&rsquo;exon\u00e9ration de la TVA pour les petites entreprises deviendra un r\u00e9gime europ\u00e9en et non plus purement national. Cet article examine les cons\u00e9quences de ce changement et l&rsquo;impact qu&rsquo;il aura sur les petites entreprises en Belgique. <\/p>\n","protected":false},"author":1,"featured_media":1198,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"fixer","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[109,117,186,161,176,229],"class_list":["post-4508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-accountancy-fr","tag-btw-fr","tag-tax-fr","tag-pkf-bofidi-accountancy-fr","tag-pkf-bofidi-tax-fr","tag-tax-fr-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00c0 partir de 2025, l\u2019exon\u00e9ration de la TVA pour les petites entreprises cessera d\u2019\u00eatre un r\u00e9gime purement national | PKF BOFIDI<\/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:\/\/pkfbofidi.com\/fr\/a-partir-de-2025-lexoneration-de-la-tva-pour-les-petites-entreprises-cessera-detre-un-regime-purement-national\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c0 partir de 2025, l\u2019exon\u00e9ration de la TVA pour les petites entreprises cessera d\u2019\u00eatre un r\u00e9gime purement national\" \/>\n<meta property=\"og:description\" content=\"\u00c0 partir de 2025, l&#039;exon\u00e9ration de la TVA pour les petites entreprises deviendra un r\u00e9gime europ\u00e9en et non plus purement national. 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