{"id":6913,"date":"2025-08-25T10:00:00","date_gmt":"2025-08-25T08:00:00","guid":{"rendered":"https:\/\/www.facture.net\/blog\/?p=6913"},"modified":"2025-08-25T10:00:00","modified_gmt":"2025-08-25T08:00:00","slug":"facture-association-tva","status":"publish","type":"post","link":"https:\/\/www.facture.net\/blog\/facture-association-tva\/","title":{"rendered":"Une facture d’association doit-elle inclure la TVA ?"},"content":{"rendered":"\n

La question de la TVA pour les associations revient souvent, notamment lorsqu’elles commencent \u00e0 d\u00e9velopper des activit\u00e9s g\u00e9n\u00e9ratrices de revenus. Doivent-elles appliquer la TVA sur leurs factures ? Quelles sont les r\u00e8gles \u00e0 conna\u00eetre pour \u00e9viter les erreurs fiscales ?<\/p>\n\n\n\n

Dans cet article, nous faisons le point sur les obligations des associations en mati\u00e8re de TVA, en fonction de la nature de leurs activit\u00e9s et de leur statut fiscal, pour aider votre association avec la facturation<\/a>.<\/p>\n\n\n\n

Est-ce qu’une association doit inclure la TVA dans sa facture ? <\/h2>\n\n\n\n

En principe, les associations, qu’elles soient \u00e0 caract\u00e8re social, culturel, sportif ou autres, ne sont pas soumises \u00e0 la TVA lorsqu’elles m\u00e8nent des actions non lucratives. Cependant, lorsqu’elles effectuent des op\u00e9rations \u00e0 caract\u00e8re \u00e9conomique, elles sont susceptibles de devenir redevables de cette taxe.<\/p>\n\n\n\n

La notion d’activit\u00e9 \u00e9conomique est donc centrale pour d\u00e9terminer l’imposition \u00e0 la TVA. Si une association vend des biens ou des services pour un prix, elle est consid\u00e9r\u00e9e comme participant \u00e0 une activit\u00e9 \u00e9conomique, que ces op\u00e9rations soient r\u00e9alis\u00e9es de mani\u00e8re r\u00e9guli\u00e8re ou occasionnelle. Par cons\u00e9quent, si une association fournit des services<\/a> ou vend des produits \u00e0 un prix qui d\u00e9passe les co\u00fbts, elle doit alors inclure la TVA<\/strong> dans sa facturation.<\/p>\n\n\n\n

En revanche, si l’association r\u00e9alise des actions sans but lucratif en ad\u00e9quation avec son objet social et qui ne concurrence pas les entreprises du secteur marchand, elle n’est pas assujettie \u00e0 la TVA<\/strong>. Il s’agit, par exemple, des cotisations des membres ou des dons.<\/p>\n\n\n\n

L’association peut \u00eatre exempt\u00e9e de TVA ou la r\u00e9cup\u00e9rer<\/h2>\n\n\n\n

Il faut aussi noter que m\u00eame si une association est en principe assujettie \u00e0 la TVA, elle peut \u00eatre exempt\u00e9e si elle ne d\u00e9passe pas un certain seuil de chiffre d’affaires. Ce seuil varie selon les pays et il est essentiel de consulter la loi fiscale en vigueur dans votre pays pour en conna\u00eetre les d\u00e9tails.<\/p>\n\n\n\n

Enfin, m\u00eame si la TVA peut repr\u00e9senter un fardeau financier pour une association, il est important de rappeler qu’elle est en partie r\u00e9cup\u00e9rable. En effet, une association qui paie la TVA sur ses achats peut, sous certaines conditions, d\u00e9duire cette TVA lorsqu’elle \u00e9tablit ses factures.<\/p>\n\n\n\n

Ce qu\u2019il faut retenir sur la TVA pour les associations<\/h2>\n\n\n\n
    \n
  • Une association n\u2019inclut pas la TVA si elle exerce uniquement des activit\u00e9s non lucratives.<\/li>\n\n\n\n
  • En cas d\u2019activit\u00e9 \u00e9conomique, elle peut devenir redevable de la TVA et doit alors la facturer.<\/li>\n\n\n\n
  • Elle peut \u00eatre exon\u00e9r\u00e9e de TVA si elle ne d\u00e9passe pas certains seuils de chiffre d\u2019affaires.<\/li>\n\n\n\n
  • Si elle est assujettie, elle peut parfois r\u00e9cup\u00e9rer la TVA sur ses d\u00e9penses.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    La question de la TVA pour les associations revient souvent, notamment lorsqu’elles commencent \u00e0 d\u00e9velopper des activit\u00e9s g\u00e9n\u00e9ratrices de revenus. Doivent-elles appliquer la TVA sur leurs factures ? Quelles sont les r\u00e8gles \u00e0 conna\u00eetre pour \u00e9viter les erreurs fiscales ? Dans cet article, nous faisons le point sur les obligations des associations en mati\u00e8re de TVA, en […]<\/p>\n","protected":false},"author":1,"featured_media":10912,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-6913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-facturation"],"acf":[],"yoast_head":"\nUne facture d'association doit-elle inclure la TVA ?<\/title>\n<meta name=\"description\" content=\"La question de la TVA pour les associations revient souvent, notamment lorsqu'elles commencent \u00e0 d\u00e9velopper des activit\u00e9s g\u00e9n\u00e9ratrices de revenus.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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