Effet pervers des caisses enregistreuses : fin des forfaits TVA dans le secteur de l’HORECA
Auteur | Tristan Krstic |
Afin de simplifier les formalités administratives et le coût de celle-ci pour les petites entreprises qui vendent principalement à des particuliers, la législation européenne permet (notamment) à la Belgique de prévoir un système de forfait en matière de T.V.A. La législation belge prévoit ainsi trois espèces de forfait : les forfaits généraux (par secteur d’activité du commerce de détail), les forfaits spéciaux (lorsqu’un sous-secteur est suffisamment différent du reste) et les forfaits individuels (établis à la demande des intéressés disposant de conditions spécifiques – assez rare en pratique).
Ce régime de forfait permet de simplifier la tenue de la comptabilité des petites entreprises, tout en leur permettant de déduire la T.V.A. payée en amont (contrairement au système de franchise de la T.V.A. applicable dans certaines conditions pour ceux qui réalisent un chiffre d’affaire annuel inférieur à 25.000 €). De manière générale, les assujettis qui souhaitent bénéficier du forfait doivent tenir une comptabilité dont le degré de précision et de détail dépend du type d’activité. Lorsque, lors d’un contrôle, l’administration constate l’absence de tenue des documents nécessaires, elle n’est pas liée par le forfait normalement applicable.
Dans le secteur de l’HORECA, certains commerçants doivent depuis peu utiliser le Système de la caisse enregistreuse. Ceci concerne, d’une part, les exploitants d’établissements dans lesquels des repas sont consommés et, d’autre part, les traiteurs qui effectuent régulièrement des services de restauration. Ceci n’est toutefois valable que pour les exploitants dont le chiffre d’affaires annuel pour ce type de service dépasse 25.000 €.
L’administration vient (de décider de supprimer le régime du forfait T.V.A. pour les exploitants qui sont tenus de délivre un ticket de caisse issu d’un système de caisse enregistreuse. La possibilité de bénéficier du régime forfaitaire est également supprimée concernant les exploitants qui décident volontairement d’utiliser le...
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