Les petites entreprises peuvent opter pour le régime de la franchise si leur chiffre d’affaires annuel ne dépasse pas 25 000 euros. En choisissant ce régime, l’obligation d’introduire des déclarations périodiques à la TVA est levée, mais cela entraîne la perte des droits à la déduction sur les dépenses professionnelles. Il est conseillé d’opter pour ce régime si les dépenses professionnelles éligibles à une déduction sont limitées.
En choisissant ce régime optionnel, il est également nécessaire de soumettre les relevés intracommunautaires et le listing clients annuel. Malgré cela, l’émission de factures ou la tenue d’un journal de recettes demeure obligatoire, avec la particularité que la facture doit être émise sans TVA et comporter la mention « Régime particulier de franchise des petites entreprises ».
Il est important de noter que certaines activités, telles que les travaux immobiliers et les assujettis du secteur Horeca utilisant une caisse enregistreuse, sont exclues d’office de ce régime optionnel.
Pour plus d’informations sur le régime de la franchise TVA, n’hésitez pas à me contacter par téléphone au +32 (0) 488/60.98.02 ou par e-mail à l’adresse ey@elycorp.be.
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