{"id":19977,"date":"2026-08-05T10:30:00","date_gmt":"2026-08-05T08:30:00","guid":{"rendered":"https:\/\/archipad.com\/?p=19977"},"modified":"2026-08-03T11:49:14","modified_gmt":"2026-08-03T09:49:14","slug":"comment-appliquer-lautoliquidation-de-la-tva-dans-le-batiment","status":"publish","type":"post","link":"https:\/\/archipad.com\/fr\/comment-appliquer-lautoliquidation-de-la-tva-dans-le-batiment\/","title":{"rendered":"Comment appliquer l\u2019autoliquidation de la TVA dans le b\u00e2timent ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19977\" class=\"elementor elementor-19977\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e45bb62 e-flex e-con-boxed e-con e-parent\" data-id=\"e45bb62\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d6dc17 elementor-widget elementor-widget-heading\" data-id=\"7d6dc17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><span id=\"docs-internal-guid-695fccb3-7fff-1928-5e36-4f6223fc40d7\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Derni\u00e8re v\u00e9rification des informations fiscales : 17 juillet 2026<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019autoliquidation de la TVA dans le b\u00e2timent s\u2019applique lorsque des travaux immobiliers sont r\u00e9alis\u00e9s en sous-traitance pour une entreprise assujettie \u00e0 la TVA. Dans ce cas, le sous-traitant \u00e9met une facture hors taxe avec la mention \u00ab Autoliquidation \u00bb, tandis que l\u2019entreprise principale calcule et d\u00e9clare elle-m\u00eame la TVA.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Ce m\u00e9canisme concerne notamment certains travaux de construction, de r\u00e9novation, de r\u00e9paration ou de d\u00e9molition. Il ne s\u2019applique toutefois pas \u00e0 toutes les prestations du secteur du BTP.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Voici comment v\u00e9rifier si vos travaux sont concern\u00e9s, \u00e9tablir la facture et remplir correctement la d\u00e9claration de TVA.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Planifiez vos chantiers et coordonnez vos sous-traitants plus efficacement avec le <\/span><a href=\"https:\/\/archipad.com\/fr\/fonctionnalites\/planning\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">planning<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> d\u2019Archipad.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">En r\u00e9sum\u00e9<\/span><\/h2><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">L\u2019autoliquidation de la TVA s\u2019applique aux travaux immobiliers r\u00e9alis\u00e9s en sous-traitance pour une entreprise assujettie \u00e0 la TVA.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Le sous-traitant \u00e9met une facture hors taxe avec la mention \u00ab Autoliquidation \u00bb.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">L\u2019entreprise principale d\u00e9clare elle-m\u00eame la TVA sur la ligne des autres op\u00e9rations imposables.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Le sous-traitant reporte le montant HT dans la rubrique des autres op\u00e9rations non imposables.<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">Avec Archipad, une bonne gestion des contrats, devis et justificatifs permet de limiter les erreurs de facturation et de d\u00e9claration.<\/span><\/p><\/li><\/ul><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Qu\u2019est-ce que l\u2019autoliquidation de la TVA dans le b\u00e2timent ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Dans un fonctionnement classique, une entreprise facture la <\/span><a href=\"https:\/\/www.impots.gouv.fr\/professionnel\/tva\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">TVA<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> \u00e0 son client, l\u2019encaisse, puis la reverse \u00e0 l\u2019administration fiscale sous forme de TVA collect\u00e9e.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Avec l\u2019autoliquidation de la TVA, ce fonctionnement est invers\u00e9. Le sous-traitant ne collecte pas la taxe sur sa prestation. Il adresse une facture hors taxe \u00e0 l\u2019entreprise qui lui a confi\u00e9 les travaux. C\u2019est cette derni\u00e8re, appel\u00e9e entreprise preneuse ou donneur d\u2019ordre, qui calcule et d\u00e9clare la TVA correspondante.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le m\u00e9canisme ne supprime donc pas la taxe. Il transf\u00e8re la responsabilit\u00e9 de sa d\u00e9claration du sous-traitant vers le preneur assujetti \u00e0 la TVA.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Pr\u00e9vue par l\u2019<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051214570\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">article 283, 2 nonies du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">, cette r\u00e8gle concerne les travaux immobiliers r\u00e9alis\u00e9s en sous-traitance. Elle vise notamment \u00e0 \u00e9viter qu\u2019une entreprise facture et encaisse la TVA sans la reverser ensuite \u00e0 l\u2019administration.<\/span><\/p><div><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"><br><\/span><\/div><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181166a elementor-widget elementor-widget-jet-listing-grid\" data-id=\"181166a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-1 grid-col-tablet-1 grid-col-mobile-1 jet-listing-grid--14231\" data-queried-id=\"19977|WP_Post\" 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https:\/\/archipad.com\/wp-content\/uploads\/2025\/05\/essayez-gratuitement-archipad-300x198.png 300w, https:\/\/archipad.com\/wp-content\/uploads\/2025\/05\/essayez-gratuitement-archipad-768x507.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-edf4bdc e-con-full e-flex e-con e-child\" data-id=\"edf4bdc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-9bf3882 e-con-full banner2 e-flex e-con e-child\" data-id=\"9bf3882\" data-element_type=\"container\" data-e-type=\"container\" id=\"banner2\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8690160 elementor-widget elementor-widget-heading\" data-id=\"8690160\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Suivez votre chantier au <span style=\"text-decoration: underline\">bureau<\/span>, comme sur le <span style=\"text-decoration: underline\">terrain<\/span><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-23100f8 e-con-full e-flex e-con e-child\" data-id=\"23100f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-6a0b4a1 e-con-full e-flex e-con e-child\" data-id=\"6a0b4a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed6c4a elementor-widget 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e-con e-child\" data-id=\"535fc26\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-fd87ff4 e-con-full e-flex e-con e-child\" data-id=\"fd87ff4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fdb114 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"0fdb114\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" 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9.1905C12.3168 8.5635 13.0868 8.25 13.9998 8.25C14.9128 8.25 15.6827 8.56333 16.3095 9.19C16.9365 9.81683 17.25 10.5867 17.25 11.4997C17.25 12.4127 16.9367 13.1827 16.31 13.8095C15.6832 14.4365 14.9133 14.75 14.0003 14.75ZM14 23.5C12.6808 23.5 11.4433 23.2519 10.2875 22.7558C9.13167 22.2596 8.12625 21.5839 7.27125 20.7288C6.41608 19.8738 5.74042 18.8683 5.24425 17.7125C4.74808 16.5567 4.5 15.3192 4.5 14C4.5 12.6808 4.74808 11.4433 5.24425 10.2875C5.74042 9.13167 6.41608 8.12625 7.27125 7.27125C8.12625 6.41608 9.13167 5.74042 10.2875 5.24425C11.4433 4.74808 12.6808 4.5 14 4.5C15.3192 4.5 16.5567 4.74808 17.7125 5.24425C18.8683 5.74042 19.8738 6.41608 20.7288 7.27125C21.5839 8.12625 22.2596 9.13167 22.7558 10.2875C23.2519 11.4433 23.5 12.6808 23.5 14C23.5 15.3192 23.2519 16.5567 22.7558 17.7125C22.2596 18.8683 21.5839 19.8738 20.7288 20.7288C19.8738 21.5839 18.8683 22.2596 17.7125 22.7558C16.5567 23.2519 15.3192 23.5 14 23.5ZM14 22C14.9025 22 15.7727 21.8548 16.6105 21.5645C17.4483 21.274 18.1922 20.8679 18.8422 20.3462C18.1922 19.8436 17.458 19.4519 16.6395 19.1712C15.8208 18.8904 14.941 18.75 14 18.75C13.059 18.75 12.1776 18.8888 11.3558 19.1663C10.5339 19.4439 9.80125 19.8372 9.15775 20.3462C9.80775 20.8679 10.5517 21.274 11.3895 21.5645C12.2273 21.8548 13.0975 22 14 22ZM14 13.25C14.4975 13.25 14.9135 13.0827 15.248 12.748C15.5827 12.4135 15.75 11.9975 15.75 11.5C15.75 11.0025 15.5827 10.5865 15.248 10.252C14.9135 9.91733 14.4975 9.75 14 9.75C13.5025 9.75 13.0865 9.91733 12.752 10.252C12.4173 10.5865 12.25 11.0025 12.25 11.5C12.25 11.9975 12.4173 12.4135 12.752 12.748C13.0865 13.0827 13.5025 13.25 14 13.25Z\" fill=\"white\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t+150 000\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tUtilisateurs\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9cc2fad e-con-full e-flex e-con e-child\" data-id=\"9cc2fad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d84ba69 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"d84ba69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewBox=\"0 0 28 28\" fill=\"none\"><rect width=\"28\" height=\"28\" rx=\"14\" fill=\"#E33D2E\"><\/rect><mask id=\"mask0_607_300\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"2\" y=\"2\" width=\"24\" height=\"24\"><rect x=\"2\" y=\"2\" width=\"24\" height=\"24\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_607_300)\"><path d=\"M8.69221 24.5V16.9098L5.35571 11.5L9.67296 4.5H18.327L22.6442 11.5L19.3077 16.9098V24.5L14 22.702L8.69221 24.5ZM10.1922 22.3788L14 21.1115L17.8077 22.3788V18.5H10.1922V22.3788ZM10.5095 6L7.10946 11.5L10.5095 17H17.4905L20.8905 11.5L17.4905 6H10.5095ZM12.95 15.2192L9.75571 12.05L10.825 10.9807L12.95 13.1058L17.175 8.85575L18.2442 9.9L12.95 15.2192Z\" fill=\"white\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tN\u00b01 du BTP\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\ten France\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a href=\"https:\/\/auth.archipad.com\/registration?return_to=https:\/\/archipad.com\/fr\/page-remerciement-inscription&#038;origin_hint=website\" class=\"jet-engine-listing-overlay-link\" target=\"_blank\"><\/a><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ac6e81 e-flex e-con-boxed e-con e-parent\" data-id=\"3ac6e81\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa4fed elementor-widget elementor-widget-heading\" data-id=\"9fa4fed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\"><span id=\"docs-internal-guid-e93a1855-7fff-04a2-d136-1b5de4479a7b\"><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quelles entreprises sont concern\u00e9es par l\u2019autoliquidation ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019autoliquidation de la TVA dans le b\u00e2timent suppose une v\u00e9ritable relation de <\/span><a href=\"https:\/\/archipad.com\/fr\/contrat-de-sous-traitance-dans-le-btp-clauses-obligations-et-modele\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">sous-traitance<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">. Trois acteurs peuvent intervenir.<\/span><\/p><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"176\"><col width=\"432\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Acteur<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;text-align: center;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">R\u00f4le dans l\u2019op\u00e9ration<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><a href=\"https:\/\/archipad.com\/fr\/metiers\/maitrise-ouvrage\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;text-decoration: underline;vertical-align: baseline\">Ma\u00eetre d\u2019ouvrage<\/span><\/a><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Commande les travaux et constitue g\u00e9n\u00e9ralement le client final<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Entreprise principale<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">S\u2019engage aupr\u00e8s du ma\u00eetre d\u2019ouvrage et confie une partie des travaux<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Sous-traitant<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Ex\u00e9cute tout ou partie des travaux pour l\u2019entreprise principale<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019entreprise principale est l\u2019<\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">entreprise preneuse<\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> de la prestation sous-trait\u00e9e. Elle doit \u00eatre assujettie \u00e0 la TVA pour que le m\u00e9canisme pr\u00e9vu \u00e0 l\u2019article 283 du CGI s\u2019applique.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Plusieurs conditions doivent \u00eatre r\u00e9unies :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les prestations sont r\u00e9alis\u00e9es dans le cadre d\u2019une sous-traitance ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">elles portent sur un bien immobilier ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">elles entrent dans le champ des travaux concern\u00e9s ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">le donneur d\u2019ordre est assujetti \u00e0 la TVA ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">l\u2019op\u00e9ration est imposable en France.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La r\u00e8gle s\u2019applique \u00e9galement en cas de sous-traitance en cha\u00eene. Une entreprise qui confie une partie de sa propre mission \u00e0 un autre prestataire devient alors entreprise principale vis-\u00e0-vis de celui-ci.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quels documents prouvent la sous-traitance ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Les contrats de sous-traitance constituent la preuve la plus claire de la relation entre les entreprises. Toutefois, l\u2019absence de contrat formel ne suffit pas \u00e0 \u00e9carter le dispositif.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le <\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">BOFiP<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> admet \u00e9galement :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">un devis accept\u00e9 ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">un bon de commande sign\u00e9 ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">un avenant ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">tout document pr\u00e9cisant la nature des travaux et leur <\/span><a href=\"https:\/\/archipad.com\/fr\/bibliotheque-de-prix-batiment-excel-gratuit-notre-modele\/\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline;white-space: pre-wrap\">prix<\/span><\/a><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le p\u00e9rim\u00e8tre confi\u00e9, les montants et les responsabilit\u00e9s doivent \u00eatre \u00e9crits et facilement accessibles.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quels travaux sont soumis ou exclus du dispositif ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019autoliquidation concerne les travaux immobiliers r\u00e9alis\u00e9s par un <\/span><a href=\"https:\/\/archipad.com\/fr\/comment-mieux-gerer-vos-sous-traitants-grace-au-digital\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">sous-traitant<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">. Elle ne s\u2019applique pas automatiquement \u00e0 toutes les prestations propos\u00e9es dans le secteur du BTP.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les travaux concern\u00e9s<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Entrent notamment dans le dispositif :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les travaux de construction de b\u00e2timents ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les travaux de r\u00e9novation et de transformation ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les travaux de d\u00e9molition ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les ouvrages de g\u00e9nie civil et les travaux publics ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les travaux de r\u00e9paration ou de r\u00e9fection ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">l\u2019installation d\u2019\u00e9quipements incorpor\u00e9s durablement au b\u00e2timent ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">certains travaux de nettoyage accessoires ou effectu\u00e9s dans le prolongement des travaux.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La pose de canalisations, d\u2019\u00e9quipements encastr\u00e9s ou d\u2019installations incorpor\u00e9es au b\u00e2timent peut ainsi relever de l\u2019autoliquidation.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Les prestations exclues<\/span><\/h3><br><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"293\"><col width=\"291\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Prestations g\u00e9n\u00e9ralement soumises<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Prestations g\u00e9n\u00e9ralement exclues<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Ma\u00e7onnerie et gros \u0153uvre<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">\u00c9tudes techniques<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Plomberie int\u00e9gr\u00e9e au b\u00e2timent<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Missions d\u2019architecte<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Installation \u00e9lectrique<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Prestations intellectuelles<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">R\u00e9fection d\u2019une toiture<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Location d\u2019engins<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Travaux de d\u00e9molition<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Livraison de mat\u00e9riaux sans pose<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Nettoyage accessoire aux travaux<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Nettoyage pr\u00e9vu par un contrat autonome<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Les prestations intellectuelles confi\u00e9es \u00e0 un architecte, \u00e0 un bureau d\u2019\u00e9tudes ou \u00e0 une soci\u00e9t\u00e9 d\u2019ing\u00e9nierie sont exclues. Il en va de m\u00eame pour la location de mat\u00e9riel de chantier.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le <\/span><a href=\"https:\/\/archipad.com\/fr\/nettoyage-fin-chantier\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">nettoyage<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> doit \u00eatre examin\u00e9 au cas par cas. Lorsqu\u2019il est accessoire ou r\u00e9alis\u00e9 dans le prolongement des travaux immobiliers, il peut suivre le r\u00e9gime de l\u2019autoliquidation. Une prestation de nettoyage ind\u00e9pendante rel\u00e8ve en revanche du r\u00e9gime classique.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Fourniture seule ou fourniture avec pose<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La fabrication ou la livraison de mat\u00e9riaux sans pose est g\u00e9n\u00e9ralement consid\u00e9r\u00e9e comme une livraison de biens. Le fournisseur doit donc facturer la TVA dans les conditions habituelles.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Une fourniture accompagn\u00e9e d\u2019une pose peut entrer dans le dispositif lorsque les \u00e9l\u00e9ments sont durablement incorpor\u00e9s \u00e0 l\u2019immeuble et que l\u2019ensemble constitue un v\u00e9ritable travail immobilier.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Comment \u00e9tablir une facture en autoliquidation de TVA ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le sous-traitant ne doit pas facturer la TVA \u00e0 l\u2019entreprise principale lorsque les conditions du dispositif sont r\u00e9unies.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Il \u00e9tablit une facture hors taxe, sans ajouter de TVA au montant \u00e0 payer. La facture doit toutefois comporter la mention autoliquidation, qui indique que la taxe est due par l\u2019entreprise preneuse.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Exemple simplifi\u00e9 de facture<\/span><\/h3><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"364\"><col width=\"129\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">D\u00e9signation<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Montant<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Travaux de plomberie r\u00e9alis\u00e9s en sous-traitance<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">5 000 \u20ac HT<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">TVA<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Non factur\u00e9e<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Total \u00e0 payer<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">5 000 \u20ac<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Mention obligatoire :<\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> \u00ab Autoliquidation \u00bb<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Cette mention s\u2019ajoute aux informations habituelles :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">la date et le num\u00e9ro de facture ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">l\u2019identit\u00e9 des deux entreprises ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">leurs num\u00e9ros de TVA ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">la date et la d\u00e9signation des travaux ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">le montant total hors taxe ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les conditions de paiement.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La facture doit pouvoir \u00eatre rapproch\u00e9e du devis, du bon de commande ou du contrat correspondant.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Le cas de la franchise en base<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019autoliquidation ne doit pas \u00eatre confondue avec la franchise en base de TVA.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Lorsqu\u2019un sous-traitant b\u00e9n\u00e9ficie de ce r\u00e9gime, l\u2019entreprise principale n\u2019a pas \u00e0 autoliquider la taxe. La facture porte alors la mention relative \u00e0 l\u2019article 293 B du CGI, et non la mention \u00ab Autoliquidation \u00bb.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Comment d\u00e9clarer l\u2019autoliquidation de TVA ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le sous-traitant et l\u2019entreprise principale doivent tous les deux reporter l\u2019op\u00e9ration dans leur d\u00e9claration de TVA, mais dans des rubriques diff\u00e9rentes.<\/span><\/p><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"203\"><col width=\"194\"><col width=\"213\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Obligation<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Sous-traitant<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Entreprise principale<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Facture<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">\u00c9met une facture HT<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Re\u00e7oit une facture HT<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">TVA sur la facture<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Ne la collecte pas<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Autoliquide la taxe<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">D\u00e9claration de la base HT<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Oui<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Oui<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Rubrique<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Autres op\u00e9rations non imposables<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Autres op\u00e9rations imposables<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">D\u00e9duction<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">TVA sur ses propres d\u00e9penses<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:4pt;margin-bottom:4pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">TVA autoliquid\u00e9e selon ses droits<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">D\u00e9claration de l\u2019entreprise principale<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019entreprise principale indique le montant HT de la prestation sur la ligne \u00ab autres op\u00e9rations imposables \u00bb de sa d\u00e9claration de chiffre d\u2019affaires.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Elle calcule ensuite la TVA au taux applicable aux travaux. L\u2019autoliquidation n\u2019entra\u00eene pas syst\u00e9matiquement un taux de 20 %. Certains travaux peuvent relever d\u2019un taux de 10 % ou de 5,5 % lorsque les conditions sont remplies.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La taxe est d\u00e9clar\u00e9e comme TVA collect\u00e9e. Elle peut aussi \u00eatre port\u00e9e en TVA d\u00e9ductible lorsque l\u2019entreprise dispose d\u2019un droit \u00e0 d\u00e9duction. Si ce droit est int\u00e9gral, l\u2019op\u00e9ration est g\u00e9n\u00e9ralement neutre sur le montant \u00e0 payer, mais elle doit appara\u00eetre dans la d\u00e9claration.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">D\u00e9claration du sous-traitant<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le sous-traitant ne collecte pas la taxe, mais il renseigne le montant HT de sa prestation dans la rubrique <\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">\u00ab autres op\u00e9rations non imposables \u00bb<\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Cet intitul\u00e9 ne signifie pas que la prestation est exon\u00e9r\u00e9e. La taxe est simplement d\u00e9clar\u00e9e par l\u2019entreprise preneuse.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le montant reste int\u00e9gr\u00e9 au chiffre d\u2019affaires du sous-traitant, qui conserve son droit \u00e0 d\u00e9duire la TVA support\u00e9e sur ses achats professionnels selon les r\u00e8gles habituelles.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Exemple d\u2019autoliquidation entre sous-traitant et client final<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Prenons le cas d\u2019une entreprise g\u00e9n\u00e9rale charg\u00e9e de r\u00e9nover un local professionnel pour un montant de 20 000 \u20ac HT. Elle confie 5 000 \u20ac HT de travaux \u00e9lectriques \u00e0 un sous-traitant.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Pour simplifier l\u2019exemple, supposons que l\u2019ensemble des travaux soit soumis au taux de 20 %.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">1. le sous-traitant facture l\u2019entreprise principale<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le sous-traitant \u00e9met une facture de 5 000 \u20ac HT, sans TVA, avec la mention \u00ab Autoliquidation \u00bb.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Il reporte ensuite les 5 000 \u20ac sur la ligne \u00ab autres op\u00e9rations non imposables \u00bb de sa d\u00e9claration.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">2. l\u2019entreprise principale autoliquide la TVA<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019entreprise principale reporte 5 000 \u20ac sur la ligne \u00ab autres op\u00e9rations imposables \u00bb.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Elle calcule :<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">5 000 \u20ac \u00d7 20 % = 1 000 \u20ac de TVA<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Elle d\u00e9clare 1 000 \u20ac de TVA collect\u00e9e et peut, si son droit \u00e0 d\u00e9duction est total, d\u00e9clarer simultan\u00e9ment 1 000 \u20ac de TVA d\u00e9ductible.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">3. l\u2019entreprise principale facture le client final<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019entreprise principale facture le client final, c\u2019est-\u00e0-dire le ma\u00eetre d\u2019ouvrage, pour l\u2019ensemble du march\u00e9 :<\/span><\/p><div dir=\"ltr\" style=\"margin-left:0pt\" align=\"center\"><table style=\"border-width: medium;border-style: none;border-color: currentcolor\"><colgroup><col width=\"219\"><col width=\"137\"><\/colgroup><tbody><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">\u00c9l\u00e9ments factur\u00e9s<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Montant<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Montant total des travaux<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">20 000 \u20ac HT<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">TVA \u00e0 20 %<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">4 000 \u20ac<\/span><\/p><\/td><\/tr><tr style=\"height:0pt\"><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Total \u00e0 payer<\/span><\/p><\/td><td style=\"border-left:solid #000000 1pt;border-right:solid #000000 1pt;border-bottom:solid #000000 1pt;border-top:solid #000000 1pt;vertical-align:middle;padding:4.422047244094489pt 4.422047244094489pt 4.422047244094489pt 4.422047244094489pt;overflow:hidden\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:2pt;margin-bottom:2pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">24 000 \u20ac TTC<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019autoliquidation ne modifie donc pas la facture adress\u00e9e au ma\u00eetre d\u2019ouvrage. Elle concerne uniquement la relation entre le sous-traitant et l\u2019entreprise principale.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Pour suivre correctement les d\u00e9penses, les factures, les avenants et la sous-traitance, il est utile de rapprocher ces \u00e9l\u00e9ments du <\/span><a href=\"https:\/\/archipad.com\/fr\/budget-chantier\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">budget du chantier<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> et des montants r\u00e9ellement engag\u00e9s.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Quelles erreurs \u00e9viter et quelles sanctions pr\u00e9voir ?<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Les erreurs proviennent souvent d\u2019une mauvaise qualification de la prestation ou d\u2019un manque de coordination entre le chantier et le service administratif.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Les principaux contr\u00f4les \u00e0 effectuer sont les suivants :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">v\u00e9rifier l\u2019existence d\u2019une sous-traitance ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">distinguer les travaux immobiliers des livraisons de biens ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">exclure les prestations intellectuelles ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">\u00e9tablir une facture hors taxe ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">ajouter la mention \u00ab Autoliquidation \u00bb ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">utiliser le bon taux ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">d\u00e9clarer l\u2019op\u00e9ration des deux c\u00f4t\u00e9s ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">conserver les contrats, devis et justificatifs.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Lorsqu\u2019un sous-traitant facture la TVA \u00e0 tort, une facture rectificative doit en principe \u00eatre \u00e9tablie. Le d\u00e9faut d\u2019autoliquidation par l\u2019entreprise preneuse peut \u00e9galement entra\u00eener une amende \u00e9gale \u00e0 5 % de la somme d\u00e9ductible.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">En pr\u00e9sence d\u2019une prestation complexe, notamment lorsqu\u2019elle combine fourniture et pose, il est prudent de faire valider le traitement par un expert-comptable ou par le service des imp\u00f4ts des entreprises.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Comment Archipad aide \u00e0 limiter les erreurs de TVA ?&nbsp;<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Archipad<\/span><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\"> ne remplace ni un logiciel comptable ni l\u2019avis d\u2019un expert fiscal. Mais en tant que <\/span><a href=\"https:\/\/archipad.com\/fr\/logiciel-suivi-chantier\/\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;text-decoration: underline;vertical-align: baseline\">logiciel de suivi de chantier<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">, il facilite toutefois la centralisation des informations li\u00e9es aux sous-traitants, notamment :<\/span><\/p><ul style=\"margin-top:0;margin-bottom:0;padding-inline-start:48px\"><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les contrats, devis et avenants ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:0pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">la nature des travaux r\u00e9alis\u00e9s ;<\/span><\/p><\/li><li dir=\"ltr\" style=\"list-style-type: disc;font-size: 11pt;font-family: Montserrat, sans-serif;font-variant: normal;white-space: pre\"><p dir=\"ltr\" style=\"line-height:1.38;margin-top:0pt;margin-bottom:12pt\" role=\"presentation\"><span style=\"font-size: 11pt;background-color: transparent;font-variant: normal;vertical-align: baseline;white-space: pre-wrap\">les montants et justificatifs \u00e0 transmettre au service administratif.<\/span><\/p><\/li><\/ul><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Cette meilleure circulation de l\u2019information limite les oublis et les erreurs dans l\u2019application de l\u2019autoliquidation de la TVA.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">Conclusion<\/span><\/h2><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">L\u2019autoliquidation de la TVA dans le b\u00e2timent repose sur trois v\u00e9rifications : la nature des travaux, l\u2019existence d\u2019une sous-traitance et le respect des r\u00e8gles de facturation.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le sous-traitant facture hors taxe avec la mention \u00ab Autoliquidation \u00bb. L\u2019entreprise principale d\u00e9clare la base et la TVA correspondante, puis facture le ma\u00eetre d\u2019ouvrage selon les r\u00e8gles habituelles.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Une gestion rigoureuse des contrats, devis, factures et avenants reste essentielle pour limiter les erreurs et fiabiliser les \u00e9changes avec la comptabilit\u00e9.<\/span><\/p><h2 dir=\"ltr\" style=\"line-height:1.38;margin-top:18pt;margin-bottom:4pt\"><span style=\"font-size: 17pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">FAQ<\/span><\/h2><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">1. L\u2019autoliquidation de la TVA est-elle obligatoire dans le BTP ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Oui. D\u00e8s lors que les conditions pr\u00e9vues pour la sous-traitance de travaux immobiliers sont r\u00e9unies, l\u2019autoliquidation s\u2019impose au sous-traitant et \u00e0 l\u2019entreprise principale. Il ne s\u2019agit pas d\u2019une option choisie par les entreprises.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">2. \u00c0 quel moment l\u2019entreprise principale doit-elle autoliquider la TVA ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">La TVA doit en principe \u00eatre autoliquid\u00e9e au moment du paiement de la prestation, et non d\u00e8s la r\u00e9ception de la facture du sous-traitant. Les r\u00e8gles habituelles d\u2019exigibilit\u00e9 de la TVA continuent de s\u2019appliquer.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">3. Comment traiter un contrat qui r\u00e9unit plusieurs types de prestations ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Lorsque des travaux immobiliers et des prestations normalement exclues sont r\u00e9unis dans un contrat unique formant une prestation globale, l\u2019ensemble peut relever de l\u2019autoliquidation. S\u2019ils font l\u2019objet de contrats distincts, chaque contrat suit son propre r\u00e9gime de TVA.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">4. Que se passe-t-il si le ma\u00eetre d\u2019ouvrage paie directement le sous-traitant ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Le ma\u00eetre d\u2019ouvrage r\u00e8gle le sous-traitant sur une base hors taxe, au nom et pour le compte de l\u2019entreprise principale. Cette derni\u00e8re reste responsable de l\u2019autoliquidation de la TVA correspondant aux travaux sous-trait\u00e9s.<\/span><\/p><h3 dir=\"ltr\" style=\"line-height:1.38;margin-top:14pt;margin-bottom:4pt\"><span style=\"font-size: 13pt;font-family: Montserrat, sans-serif;background-color: transparent;font-weight: 700;font-variant: normal;vertical-align: baseline\">5. Le montant factur\u00e9 en autoliquidation entre-t-il dans le chiffre d\u2019affaires du sous-traitant ?<\/span><\/h3><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-variant: normal;vertical-align: baseline\">Oui. M\u00eame si le sous-traitant ne collecte pas la TVA, le montant hors taxe de la prestation reste int\u00e9gr\u00e9 \u00e0 son chiffre d\u2019affaires. Il doit \u00e9galement \u00eatre report\u00e9 dans la rubrique \u00ab autres op\u00e9rations non imposables \u00bb de sa d\u00e9claration de TVA.<\/span><\/p><p dir=\"ltr\" style=\"line-height:1.38;margin-top:12pt;margin-bottom:12pt\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-style: italic;font-variant: normal;vertical-align: baseline\">Sources de r\u00e9f\u00e9rence : article 283 du Code g\u00e9n\u00e9ral des imp\u00f4ts, <\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/3218-PGP.html\/identifiant%3DBOI-TVA-DECLA-10-10-20-20140124\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-style: italic;font-variant: normal;text-decoration: underline;vertical-align: baseline\">BOI-TVA-DECLA-10-10-20 <\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-style: italic;font-variant: normal;vertical-align: baseline\">et <\/span><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-style: italic;font-variant: normal;text-decoration: underline;vertical-align: baseline\">Entreprendre Service Public<\/span><\/a><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-style: italic;font-variant: normal;vertical-align: baseline\">. Ce contenu fournit une information g\u00e9n\u00e9rale et ne remplace pas l\u2019analyse d\u2019un expert-comptable ou d\u2019un conseil fiscal.<\/span><\/p><div><span style=\"font-size: 11pt;font-family: Montserrat, sans-serif;background-color: transparent;font-style: italic;font-variant: normal;vertical-align: baseline\"><br><\/span><\/div><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Derni\u00e8re v\u00e9rification des informations fiscales : 17 juillet 2026 L\u2019autoliquidation de la TVA dans le b\u00e2timent s\u2019applique lorsque des travaux immobiliers sont r\u00e9alis\u00e9s en sous-traitance pour une entreprise assujettie \u00e0 la TVA. Dans ce cas, le sous-traitant \u00e9met une facture hors taxe avec la mention \u00ab Autoliquidation \u00bb, tandis que l\u2019entreprise principale calcule et d\u00e9clare [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":19978,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jet_sm_ready_style":"","_jet_sm_style":"","_jet_sm_controls_values":"","_jet_sm_fonts_collection":"","_jet_sm_fonts_links":"","footnotes":""},"categories":[178],"tags":[],"class_list":["post-19977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conseils-astuces"],"_links":{"self":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts\/19977","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/comments?post=19977"}],"version-history":[{"count":4,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts\/19977\/revisions"}],"predecessor-version":[{"id":19986,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/posts\/19977\/revisions\/19986"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/media\/19978"}],"wp:attachment":[{"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/media?parent=19977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/categories?post=19977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/archipad.com\/fr\/wp-json\/wp\/v2\/tags?post=19977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}