{"id":10329,"date":"2024-11-12T09:26:04","date_gmt":"2024-11-12T08:26:04","guid":{"rendered":"https:\/\/brigade-hocare.com\/info\/?p=10329"},"modified":"2024-11-12T10:45:09","modified_gmt":"2024-11-12T09:45:09","slug":"guide-tva-restauration","status":"publish","type":"post","link":"https:\/\/brigade-hocare.com\/info\/guide-tva-restauration\/","title":{"rendered":"Le guide pratique de la TVA en restauration"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La gestion de la TVA est un \u00e9l\u00e9ment essentiel de la <a href=\"https:\/\/brigade-hocare.com\/info\/fiscalite-du-restaurateur\/\" data-type=\"post\" data-id=\"10322\" target=\"_blank\" rel=\"noopener\">fiscalit\u00e9 du restaurateur<\/a>. Entre les diff\u00e9rents taux applicables, les r\u00e8gles sp\u00e9cifiques aux produits alimentaires et boissons, et les obligations de d\u00e9claration, il n\u2019est pas toujours facile de s\u2019y retrouver. Voici donc toutes les informations n\u00e9cessaires pour assurer une gestion rigoureuse de votre TVA. Que vous soyez un nouveau restaurateur ou un professionnel exp\u00e9riment\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#x27a1;&#xfe0f; Retrouvez toutes les <a href=\"https:\/\/brigade-hocare.com\/info\/le-guide-pratique-pour-gerer-un-restaurant\/\" data-type=\"post\" data-id=\"10299\" target=\"_blank\" rel=\"noopener\">informations pour g\u00e9rer votre restaurant<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>N.B :<\/strong> La gestion de la TVA peut \u00eatre en complexe, n\u2019h\u00e9sitez pas \u00e0 faire appel \u00e0 un expert-comptable sur ce sujet.&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-left ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Sommaire<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brigade-hocare.com\/info\/guide-tva-restauration\/#Les_differents_taux_de_TVA_en_restauration\" >Les diff\u00e9rents taux de TVA en restauration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brigade-hocare.com\/info\/guide-tva-restauration\/#TVA_sur_les_boissons_non_alcoolisees\" >TVA sur les boissons non alcoolis\u00e9es<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/brigade-hocare.com\/info\/guide-tva-restauration\/#Comment_calculer_et_facturer_la_TVA_en_restauration\" >Comment calculer et facturer la TVA en restauration ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/brigade-hocare.com\/info\/guide-tva-restauration\/#Obligations_de_declaration_et_de_paiement_de_la_TVA_pour_les_restaurateurs\" >Obligations de d\u00e9claration et de paiement de la TVA pour les restaurateurs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/brigade-hocare.com\/info\/guide-tva-restauration\/#Nos_autres_guides_pour_gerer_un_restaurant\" >Nos autres guides pour g\u00e9rer un restaurant<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"les-differents-taux-de-tva-en-restauration\"><span class=\"ez-toc-section\" id=\"Les_differents_taux_de_TVA_en_restauration\"><\/span>Les diff\u00e9rents taux de TVA en restauration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"1-le-taux-normal-de-tva-20\">1. Le taux normal de TVA (20 %)<\/h3>\n\n\n\n<div class=\"wp-block-greenshift-blocks-row gspb_row gspb_row-id-gsbp-57544b6\" id=\"gspb_row-id-gsbp-57544b6\"><div class=\"gspb_row__content\"> \n<div class=\"wp-block-greenshift-blocks-row-column gspb_row__col--12 gspb_col-id-gsbp-2438ddc\" id=\"gspb_col-id-gsbp-2438ddc\">\n<p class=\"has-text-align-center has-palette-color-8-color has-text-color has-link-color wp-elements-3e408fa60975bd0afafa69d1a972dc2b wp-block-paragraph\">Le taux normal de TVA, fix\u00e9 \u00e0 20 % en France, s&rsquo;applique seulement <strong>sur les boissons alcoolis\u00e9es qu\u2019elle soit consomm\u00e9e sur place ou \u00e0 emporter<\/strong> : vins, bi\u00e8res, spiritueux, cocktails, et toute boisson contenant de l\u2019alcool. Peu importe le conditionnement ferm\u00e9 ou servi au verre.<\/p>\n<\/div>\n <\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple d&rsquo;application du taux normal :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imaginons qu&rsquo;un restaurant facture 10 \u20ac HT pour un verre de vin. Le montant TTC sera calcul\u00e9 en ajoutant la TVA de 20 % au prix HT :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prix TTC = Prix HT + (Prix HT x 20 %)<\/strong> <strong>Prix TTC = 10 \u20ac + (10 \u20ac x 0,20) = 12 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, pour un verre de vin factur\u00e9 10 \u20ac HT, le client paiera 12 \u20ac TTC, dont 2 \u20ac de TVA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"2-le-taux-intermediaire-de-tva-10\">2. Le taux interm\u00e9diaire de TVA (10 %)<\/h3>\n\n\n\n<div class=\"wp-block-greenshift-blocks-row gspb_row gspb_row-id-gsbp-52c9f2e\" id=\"gspb_row-id-gsbp-52c9f2e\"><div class=\"gspb_row__content\"> \n<div class=\"wp-block-greenshift-blocks-row-column gspb_row__col--12 gspb_col-id-gsbp-3465734\" id=\"gspb_col-id-gsbp-3465734\">\n<p class=\"has-text-align-center has-palette-color-8-color has-text-color has-link-color wp-elements-7a44d15fb80a4d3c257f2a9025743d22 wp-block-paragraph\">Le taux r\u00e9duit de TVA \u00e0 10 % s&rsquo;applique tous les <strong>plats servis \u00e0 la consommation imm\u00e9diate <\/strong>comme les plateaux de fruits de mer par exemple. Ce taux concerne \u00e9galement les traiteurs ainsi que la livraison de repas.<\/p>\n<\/div>\n <\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple d&rsquo;application du taux r\u00e9duit de 10 %<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imaginons qu&rsquo;un restaurant facture 15 \u20ac HT pour un plat principal. En ajoutant la TVA \u00e0 10 %, le montant TTC sera calcul\u00e9 comme suit :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prix TTC = Prix HT + (Prix HT x 10 %) Prix TTC = 15 \u20ac + (15 \u20ac x 0,10) = 16,50 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, pour un plat principal factur\u00e9 15 \u20ac HT, le client paiera 16,50 \u20ac TTC, avec 1,50 \u20ac de TVA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"3-le-taux-reduit-5-5\">3. Le taux r\u00e9duit (5,5 %)<\/h3>\n\n\n\n<div class=\"wp-block-greenshift-blocks-row gspb_row gspb_row-id-gsbp-310b388\" id=\"gspb_row-id-gsbp-310b388\"><div class=\"gspb_row__content\"> \n<div class=\"wp-block-greenshift-blocks-row-column gspb_row__col--12 gspb_col-id-gsbp-c4c1c46\" id=\"gspb_col-id-gsbp-c4c1c46\">\n<p class=\"has-text-align-center has-palette-color-8-color has-text-color has-link-color wp-elements-dbdf831cdd7e179d7d4ae9891b265814 wp-block-paragraph\">Le taux r\u00e9duit de TVA \u00e0 5,5 % s&rsquo;applique aux <strong>produits alimentaires destin\u00e9s \u00e0 une consommation diff\u00e9r\u00e9e<\/strong>. <\/p>\n<\/div>\n <\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Le produit doit \u00eatre conditionn\u00e9 dans un contenant herm\u00e9tique, avec une date limite de conservation. C\u2019est le cas par exemple pour les plats pr\u00e9par\u00e9s achet\u00e9s au rayon boucherie ou poissonnerie d\u2019un supermarch\u00e9.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple d&rsquo;application du taux r\u00e9duit de 5,5 %<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si un restaurant facture 10 \u20ac HT pour un plat \u00e0 emporter b\u00e9n\u00e9ficiant du taux de 5,5 %, le montant TTC sera calcul\u00e9 comme suit :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Prix TTC = Prix HT + (Prix HT x 5,5 %)<\/strong> <strong>Prix TTC = 10 \u20ac + (10 \u20ac x 0,055) = 10,55 \u20ac<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tva-sur-les-boissons-non-alcoolisees\"><span class=\"ez-toc-section\" id=\"TVA_sur_les_boissons_non_alcoolisees\"><\/span>TVA sur les boissons non alcoolis\u00e9es<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux r\u00e9duit de TVA \u00e0 5,5% s\u2019applique \u00e0 toutes les boissons non alcoolis\u00e9es si elles sont servies dans des contenants permettant leur conservation (bouteilles, cannettes, briques, par exemple).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/F32101\" target=\"_blank\" rel=\"noopener\">En savoir plus sur la taxation des boissons<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"comment-calculer-et-facturer-la-tva-en-restauration\"><span class=\"ez-toc-section\" id=\"Comment_calculer_et_facturer_la_TVA_en_restauration\"><\/span>Comment calculer et facturer la TVA en restauration ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/brigade-hocare.com\/info\/wp-content\/uploads\/2024\/09\/accord-business.png\" alt=\"accord entreprise\" class=\"wp-image-9945\" srcset=\"https:\/\/brigade-hocare.com\/info\/wp-content\/uploads\/2024\/09\/accord-business.png 800w, https:\/\/brigade-hocare.com\/info\/wp-content\/uploads\/2024\/09\/accord-business-300x200.png 300w, https:\/\/brigade-hocare.com\/info\/wp-content\/uploads\/2024\/09\/accord-business-768x512.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-calcul-de-la-tva-methode-et-exemples\">Le calcul de la TVA : m\u00e9thode et exemples<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En restauration, le calcul de la TVA d\u00e9pend des diff\u00e9rents taux appliqu\u00e9s aux produits et services, qu&rsquo;il s&rsquo;agisse de plats, de boissons non alcoolis\u00e9es, ou de boissons alcoolis\u00e9es.<\/p>\n\n\n\n<div class=\"wp-block-greenshift-blocks-row gspb_row gspb_row-id-gsbp-53852d5\" id=\"gspb_row-id-gsbp-53852d5\"><div class=\"gspb_row__content\"> \n<div class=\"wp-block-greenshift-blocks-row-column gspb_row__col--12 gspb_col-id-gsbp-df54483\" id=\"gspb_col-id-gsbp-df54483\">\n<p class=\"has-text-align-center has-palette-color-8-color has-text-color has-link-color wp-elements-dd26cbd8a06b688c0e7fa25ffd7d5aa5 wp-block-paragraph\">Heureusement, <strong>aujourd&rsquo;hui, les logiciels de caisse g\u00e8rent automatiquement le calcul<\/strong> et l&rsquo;application des taux de TVA, facilitant ainsi la t\u00e2che pour les restaurateurs.&nbsp;<\/p>\n<\/div>\n <\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Cependant, il reste essentiel de comprendre les bases du calcul de la TVA pour assurer une facturation conforme.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour calculer la TVA, il faut ajouter le montant de la TVA au prix hors taxe (HT) pour obtenir le prix TTC (toutes taxes comprises). La formule de base est la suivante :<\/p>\n\n\n\n<div class=\"wp-block-greenshift-blocks-row gspb_row gspb_row-id-gsbp-decf44e\" id=\"gspb_row-id-gsbp-decf44e\"><div class=\"gspb_row__content\"> \n<div class=\"wp-block-greenshift-blocks-row-column gspb_row__col--12 gspb_col-id-gsbp-ba92214\" id=\"gspb_col-id-gsbp-ba92214\">\n<p class=\"has-text-align-center has-palette-color-8-color has-text-color has-link-color wp-elements-46e9e9a7abd118b1da70ccfe3135bcb0 wp-block-paragraph\"><strong>Prix TTC = Prix HT + (Prix HT x Taux de TVA)<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-palette-color-8-color has-text-color has-link-color wp-elements-340647c5c870eec367f39aa451c533e1 wp-block-paragraph\"><strong>Montant de la TVA = Prix HT x Taux de TVA<\/strong>&nbsp;<\/p>\n<\/div>\n <\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Exemple de calculs selon les diff\u00e9rents taux de TVA<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Plat \u00e0 consommer sur place soumis \u00e0 la TVA de 10 %<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Prix HT : 15 \u20ac<\/li>\n\n\n\n<li>Calcul de la TVA : 15 \u20ac x 0,10 = 1,50 \u20ac<\/li>\n\n\n\n<li>Prix TTC : 15 \u20ac + 1,50 \u20ac = 16,50 \u20ac<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-facturation-en-restauration-obligations-et-mentions\">La facturation en restauration : obligations et mentions<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En restauration, la facturation est soumise \u00e0 des r\u00e8gles strictes afin de garantir la transparence et la conformit\u00e9 fiscale. Que ce soit pour les repas sur place, la vente \u00e0 emporter ou les services annexes, certaines mentions sont obligatoires pour assurer une facturation correcte et lisible pour le client.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La facturation est obligatoire pour :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les ventes aux professionnels<\/strong><\/li>\n\n\n\n<li><strong>Les ventes \u00e0 un particulier sur demande<\/strong>&nbsp;<\/li>\n\n\n\n<li><strong>Les repas de groupe<\/strong>&nbsp;<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"mentions-obligatoires-sur-la-facture\"><strong>Mentions obligatoires sur la facture<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Pour \u00eatre conforme, chaque facture \u00e9mise par un restaurant doit comporter les informations suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identit\u00e9 de l\u2019\u00e9tablissement : D\u00e9nomination sociale, adresse et num\u00e9ro SIRET du restaurant.<\/li>\n\n\n\n<li>Identit\u00e9 du client&nbsp;<\/li>\n\n\n\n<li>Num\u00e9ro de facture&nbsp;<\/li>\n\n\n\n<li>Date de la prestation<\/li>\n\n\n\n<li>Description des produits et services&nbsp;<\/li>\n\n\n\n<li>Prix HT et TTC<\/li>\n\n\n\n<li>Taux de TVA&nbsp;<\/li>\n\n\n\n<li>Montant total de la TVA&nbsp;<\/li>\n\n\n\n<li>Total \u00e0 payer&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"obligations-de-declaration-et-de-paiement-de-la-tva-pour-les-restaurateurs\"><span class=\"ez-toc-section\" id=\"Obligations_de_declaration_et_de_paiement_de_la_TVA_pour_les_restaurateurs\"><\/span>Obligations de d\u00e9claration et de paiement de la TVA pour les restaurateurs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-declaration-de-tva-frequences-et-echeances\">La d\u00e9claration de TVA : fr\u00e9quences et \u00e9ch\u00e9ances<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La fr\u00e9quence de d\u00e9claration varie selon le r\u00e9gime fiscal de l\u2019\u00e9tablissement, et il est essentiel de respecter les \u00e9ch\u00e9ances pour \u00e9viter les p\u00e9nalit\u00e9s.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"regimes-fiscaux\">R\u00e9gimes fiscaux&nbsp;<\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>R\u00e9gime r\u00e9el simplifi\u00e9 : <\/strong>Ce r\u00e9gime s\u2019applique lorsque le chiffre d&rsquo;affaires (CA) est compris entre 91 900 \u20ac et 840 000 \u20ac.<\/li>\n\n\n\n<li><strong>R\u00e9gime r\u00e9el normal<\/strong> : Ce r\u00e9gime s\u2019applique lorsque le chiffre d&rsquo;affaires (CA) d\u00e9passe les 840 000 \u20ac. La d\u00e9claration de la TVA doit se faire ici tous les mois.&nbsp;<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Les versements sont \u00e0 effectuer sur l&rsquo;espace professionnel impots.gouv.fr de l&rsquo;entreprise&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"penalites-en-cas-de-retard\">P\u00e9nalit\u00e9s en cas de retard<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">En cas de non-respect des \u00e9ch\u00e9ances de d\u00e9claration ou de paiement, <strong>l&rsquo;article 1731 du CGI pr\u00e9voit une majoration de 5 %.<\/strong>&nbsp; Cette p\u00e9nalit\u00e9 s&rsquo;applique en plus d&rsquo;un int\u00e9r\u00eat de retard, calcul\u00e9 \u00e0 0,40 % par mois sur les sommes dues.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"nos-autres-guides-pour-gerer-un-restaurant\"><span class=\"ez-toc-section\" id=\"Nos_autres_guides_pour_gerer_un_restaurant\"><\/span>Nos autres guides pour g\u00e9rer un restaurant<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/brigade-hocare.com\/info\/logiciels-restauration\/\" data-type=\"post\" data-id=\"10343\" target=\"_blank\" rel=\"noopener\">Les 10 logiciels incontournables pour les restaurants<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/brigade-hocare.com\/info\/kpi-restaurant\/\" data-type=\"post\" data-id=\"10311\" target=\"_blank\" rel=\"noopener\">Les KPI incontournables pour un restaurant<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/brigade-hocare.com\/info\/entretien-materiel-cuisine-professionnel\/\" data-type=\"post\" data-id=\"10338\" target=\"_blank\" rel=\"noopener\">Quel entretien pour le mat\u00e9riel de cuisine professionnel ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La gestion de la TVA est un \u00e9l\u00e9ment essentiel de la fiscalit\u00e9 du restaurateur. Entre les diff\u00e9rents taux applicables, les r\u00e8gles sp\u00e9cifiques aux produits alimentaires et boissons, et les obligations de d\u00e9claration, il n\u2019est pas toujours facile de s\u2019y retrouver. Voici donc toutes les informations n\u00e9cessaires pour assurer une gestion rigoureuse de votre TVA. Que [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":9908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Quelle TVA en restauration en 2024 ?","_seopress_titles_desc":"Voici toutes les informations sur la TVA pour les restaurants : Taux de TVA restauration \u00e0 emporter, sur place, boisson, calcul, obligations de d\u00e9claration, 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