{"id":20198,"date":"2025-12-26T12:15:45","date_gmt":"2025-12-26T11:15:45","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/%f0%9f%9b%a0%ef%b8%8f-appliquer-correctement-le-taux-de-tva-a-6-pour-les-independants-du-batiment\/"},"modified":"2026-05-07T10:19:19","modified_gmt":"2026-05-07T08:19:19","slug":"%f0%9f%9b%a0%ef%b8%8f-appliquer-correctement-le-taux-de-tva-a-6-pour-les-independants-du-batiment","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/fr-be\/help-center\/%f0%9f%9b%a0%ef%b8%8f-appliquer-correctement-le-taux-de-tva-a-6-pour-les-independants-du-batiment\/","title":{"rendered":"\ud83d\udee0\ufe0f Appliquer correctement le taux de TVA \u00e0 6 % pour les ind\u00e9pendants du b\u00e2timent"},"content":{"rendered":"<p class=\"no-margin\"><b>Comment la TVA s\u2019applique \u00e0 vos travaux en tant qu\u2019ind\u00e9pendant du b\u00e2timent ?<\/b><\/p>\n<p class=\"no-margin\">En tant qu\u2019ind\u00e9pendant actif dans la construction ou la r\u00e9novation en Belgique, il est essentiel d\u2019appliquer correctement la TVA \u00e0 vos prestations. Le taux applicable, 21 % ou le taux r\u00e9duit de 6 %, d\u00e9pend du type de travaux r\u00e9alis\u00e9s et de la situation du client. Une erreur peut entra\u00eener des sanctions financi\u00e8res, il est donc crucial de savoir exactement quand le taux r\u00e9duit s\u2019applique et comment le justifier correctement sur vos factures.<\/p>\n<div class=\"intercom-container\"><img decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1750865176\/81026ec89f96f706ae7d494f7554\/pngtree-house-construction-flowchart-png-image_11969493.png?expires=1778241600&amp;signature=f2c0f5cb669e9e56a6981cfad2f540fdb4af36690c22fe4a68b3bd5c940a351e&amp;req=dSciFsF4mIBYX%2FMW3nq%2BgQltwEm8g5wZNquaKUIpDIa9PCK4v5JNjmT0RALl%0ApRsYrA8xs0bcoik7FTZiuvt0Dno%3D%0A\" alt=\"House Construction PNG Transparent Images Free Download | Vector Files |  Pngtree\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>Ce guide vous explique :<\/b><\/p>\n<ul>\n<li>\n<h4 id=\"h_5ca130c798\">\u2705 Qui peut b\u00e9n\u00e9ficier du taux r\u00e9duit<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_5ca130c798\">\ud83e\uddf1 Quels travaux sont concern\u00e9s<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_5ca130c798\">\ud83d\udccb Vos obligations en tant qu&rsquo;entrepreneur ind\u00e9pendant<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_5ca130c798\">\ud83d\udcdc La mention l\u00e9gale obligatoire \u00e0 inclure sur vos factures<\/h4>\n<\/li>\n<\/ul>\n<p class=\"no-margin\">\n<div class=\"intercom-interblocks-callout\" style=\"background-color: #feedaf80; border-color: #fbc91633;\">\n<p class=\"intercom-align-center no-margin\">\u26a0\ufe0f <b>Important :<\/b> Le <b>taux normal de TVA est de 21 %<\/b>. La plupart des travaux de construction, y compris les nouvelles constructions et les projets commerciaux, sont soumis \u00e0 ce taux standard. Le taux r\u00e9duit de 6 % ne s\u2019applique que sous certaines conditions pr\u00e9cises.<\/p>\n<\/div>\n<hr>\n<h1 id=\"h_24a93af627\">\ud83e\uddfe 1. Conditions pour appliquer le taux de 6 %<\/h1>\n<p class=\"no-margin\">Pour que le taux r\u00e9duit de 6 % soit l\u00e9galement applicable, <b>toutes les conditions suivantes doivent \u00eatre remplies<\/b> :<\/p>\n<p class=\"no-margin\">\n<h2 id=\"h_1c610cc073\">\u2705 Le b\u00e2timent :<\/h2>\n<ul>\n<li>\n<p class=\"no-margin\">Est utilis\u00e9 <b>exclusivement ou principalement comme habitation priv\u00e9e<\/b> (pas un usage commercial)<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">A \u00e9t\u00e9 <b>occup\u00e9 pour la premi\u00e8re fois il y a au moins 10 ans<\/b> (calcul\u00e9 \u00e0 partir de l\u2019ann\u00e9e civile de la premi\u00e8re occupation)<\/p>\n<\/li>\n<\/ul>\n<h2 id=\"h_79390bb1e8\">\u2705 Les travaux :<\/h2>\n<ul>\n<li>\n<p class=\"no-margin\">Consistent en une <b>r\u00e9novation, r\u00e9paration, transformation, am\u00e9lioration ou entretien<\/b> (hors nettoyage usuel)<\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Sont <b>r\u00e9alis\u00e9s et factur\u00e9s par vous en tant que professionnel<\/b><\/p>\n<\/li>\n<li>\n<p class=\"no-margin\">Sont <b>factur\u00e9s \u00e0 l\u2019utilisateur final<\/b> : le particulier (propri\u00e9taire, locataire, usufruitier\u2026) qui utilise le logement comme r\u00e9sidence principale ou exclusive<\/p>\n<\/li>\n<\/ul>\n<h2 id=\"h_cfadda68dd\">\ud83d\udcdc La facture doit inclure cette mention obligatoire :<\/h2>\n<div class=\"intercom-container\"><img decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1750925066\/c4dc6aad30b1b13ba3e907e2f11e\/fc8a8d879604adfb.png?expires=1778241600&amp;signature=818b93d93897ed8a5ec872bd6b87c9cbb7f985b4d00b0e5981fc7e583f132733&amp;req=dSciFsB8mIFZX%2FMW3nq%2BgZOdCZ1t6k1jJXc9BeoKitpx9x%2B1sSUgfaftjzS8%0AtAWB9EfqZG4UKKwVD5CbBYr4hr0%3D%0A\" alt=\":alarm:\" width=\"32\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>Mention l\u00e9gale obligatoire \u00e0 ins\u00e9rer dans vos factures :<\/b><\/p>\n<p class=\"no-margin\">\u00ab <b>Taux de TVA<\/b> : En l\u2019absence de contestation par \u00e9crit, dans un d\u00e9lai d\u2019un mois \u00e0 compter de la r\u00e9ception de la facture, le client est pr\u00e9sum\u00e9 reconna\u00eetre que :<\/p>\n<p class=\"no-margin\">(1) les travaux sont effectu\u00e9s \u00e0 un b\u00e2timent d\u2019habitation dont la premi\u00e8re occupation a eu lieu au cours d\u2019une ann\u00e9e civile qui pr\u00e9c\u00e8de d\u2019au moins dix ans la date de la premi\u00e8re facture relative \u00e0 ces travaux,<\/p>\n<p class=\"no-margin\">(2) qu\u2019apr\u00e8s l\u2019ex\u00e9cution de ces travaux, l\u2019habitation est utilis\u00e9e, soit exclusivement soit \u00e0 titre principal comme logement priv\u00e9,<\/p>\n<p class=\"no-margin\">et (3) que ces travaux sont fournis et factur\u00e9s \u00e0 un consommateur final.<\/p>\n<p class=\"no-margin\">Si au moins une de ces conditions n\u2019est pas remplie, le taux normal de TVA de 21 % sera applicable et le client endossera, par rapport \u00e0 ces conditions, la responsabilit\u00e9 quant au paiement de la taxe, des int\u00e9r\u00eats et des amendes dus. \u00bb<\/p>\n<p class=\"no-margin\">\n<div class=\"intercom-container\"><img decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1750926652\/8e2718b216e526ddd69bcef082d6\/fc8a8d879604adfb.png?expires=1778241600&amp;signature=f364035c4b7904efa5428a576462e13797502a489d967b3826f4c209faa2d29e&amp;req=dSciFsB8m4daW%2FMW3nq%2BgXgjMuWWCzBEISS3eHb%2BYc8j260h928qCt3gPgjC%0Av7sfzXFeJxdDXwZkrQ2EviUH5Qo%3D%0A\" alt=\":alarm:\" width=\"32\"><\/div>\n<p class=\"no-margin\">\n<p class=\"no-margin\"><b>\ud83d\udca1 Astuce : Vous pouvez ajouter la mention obligatoire dans la section des notes de votre facture, comme indiqu\u00e9 dans la capture d&rsquo;\u00e9cran !<\/b>\u2b07\ufe0f\u2b07\ufe0f<\/p>\n<p class=\"no-margin\">\n<div class=\"intercom-container\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/downloads.intercomcdn.com\/i\/o\/c9wnmh12\/1750923925\/9c84ce4e73afc170eccfd91f7bf5\/Screenshot+2025-09-29+at+15_40_54.png?expires=1778241600&amp;signature=c47d440f049438ac398a68b6d3c81f128c03559aef84f602970192cdb9e1bbfe&amp;req=dSciFsB8nohdXPMW3nq%2BgYWh88JuYC2MGtjjadwl%2BqByo9yNqRGIbQY%2F%2BFVh%0ANo93zeU8L5R9%2BP5RWOAczaQuHwY%3D%0A\" width=\"2974\" height=\"1824\" style=\"height: auto;\"><\/div>\n<p class=\"no-margin\">\n<hr>\n<h1 id=\"h_87e59f9b8d\">\ud83c\udfd7\ufe0f 2. Travaux concern\u00e9s : le tableau \u00e0 consulter<\/h1>\n<div class=\"intercom-interblocks-table-container\">\n<table role=\"presentation\">\n<tbody>\n<tr>\n<td style=\"background-color: #e8e8e880;\">\n<p class=\"no-margin\">Type de travaux<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880;\">\n<p class=\"no-margin\">Nature des travaux<\/p>\n<\/td>\n<td style=\"background-color: #e8e8e880;\">\n<p class=\"no-margin\">Taux de TVA applicable<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\"><b>Travaux int\u00e9rieurs<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">WC, douche, bain, lavabo branch\u00e9s sur conduite, meubles fixes de salle de bain, ventilateurs\/a\u00e9rateurs fixes<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Nouvelle \u00e9lectricit\u00e9 (c\u00e2blage, prises, etc.)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">\u00c9clairage int\u00e9gr\u00e9 enti\u00e8rement au plafond<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Sonneries, d\u00e9tecteurs d\u2019incendie fixes, protections antivol fixes, t\u00e9l\u00e9phonie int\u00e9rieure fix\u00e9e<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Chauffage central, climatisation<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Po\u00eales, radiateurs, convecteurs individuels (fixes)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Convecteurs \u00e9lectriques directement et durablement raccord\u00e9s<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Isolation thermique de l\u2019habitation<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Rev\u00eatements muraux ou de sols fix\u00e9s au b\u00e2timent ou d\u00e9coup\u00e9s sur place<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Foyer, feu ouvert<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Cuisine \u00e9quip\u00e9e (armoires, \u00e9vier, hotte, etc.)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Pon\u00e7age et vernissage des parquets<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Peinture int\u00e9rieure et ext\u00e9rieure, tapissage<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">\u00c9clairage non int\u00e9gr\u00e9, lampes amovibles<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">21 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Convecteurs branch\u00e9s uniquement par prise<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">21 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Remplacement d\u2019\u00e9lectrom\u00e9nager (ex. four encastrable)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">21 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\"><b>Travaux ext\u00e9rieurs<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">R\u00e9novation de fa\u00e7ade (pl\u00e2trage, briques, d\u00e9moussage, rejointoiement, sablage)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Volets, stores ext\u00e9rieurs<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">V\u00e9randa attenante \u00e0 l\u2019habitation<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Pergola attenante<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Terrasse attenante<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Garage faisant partie int\u00e9grante de l\u2019habitation<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Citerne \u00e0 mazout retir\u00e9e dans le cadre d\u2019une r\u00e9novation<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Jardinage, cl\u00f4tures, chemins de jardin, piscines, saunas, abris de jardin, terrasse au fond du jardin<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">21 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\"><b>Entretien<\/b><\/p>\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Ramonage des chemin\u00e9es, d\u00e9bouchage des \u00e9gouts et canalisations<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Entretien d\u2019ascenseur (m\u00eame sous contrat)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Entretien du chauffage central (m\u00eame sous contrat)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Nettoyage avant r\u00e9novation (ex. pr\u00e9paration des surfaces \u00e0 peindre)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">R\u00e9parations\/entretien de travaux \u00e9ligibles au taux de 6 %<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">6 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p class=\"no-margin\">\n<\/td>\n<td style=\"background-color: #e3e7fa80;\">\n<p class=\"no-margin\">Nettoyage m\u00e9nager courant (aspirateur, serpill\u00e8re, vitres, etc.)<\/p>\n<\/td>\n<td style=\"background-color: #feedaf80;\">\n<p class=\"no-margin\">21 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<hr>\n<h1 id=\"h_67349cf32d\">\ud83d\udcc5 3. Ce qui a chang\u00e9 depuis 2022<\/h1>\n<p class=\"no-margin\">Depuis le 1er janvier 2022, <b>vous n\u2019avez plus besoin de faire signer une attestation au client<\/b>. \u00c0 la place, vous devez <b>ins\u00e9rer la mention l\u00e9gale ci-dessus dans chaque facture<\/b>.<\/p>\n<p class=\"no-margin\">\ud83d\udc49 Si le client ne conteste pas dans le mois suivant la r\u00e9ception de la facture, il est <b>pr\u00e9sum\u00e9 avoir reconnu<\/b> que toutes les conditions sont remplies.<\/p>\n<hr>\n<h1 id=\"h_87117adf36\">\u26a0\ufe0f 4. Responsabilit\u00e9s et risques<\/h1>\n<ul>\n<li>\n<h4 id=\"h_431690fef1\">Le <b>calcul de l\u2019anciennet\u00e9<\/b> du b\u00e2timent se base sur l\u2019ann\u00e9e civile de sa premi\u00e8re occupation.<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_431690fef1\">Si vous appliquez le taux de 6 % <b>par erreur<\/b> :<\/h4>\n<ul>\n<li>\n<h4 id=\"h_431690fef1\">Vous restez <b>redevable de la TVA due<\/b>, sauf si l\u2019erreur d\u00e9pend exclusivement d\u2019\u00e9l\u00e9ments que seul le client pouvait confirmer (ex. : usage priv\u00e9).<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_431690fef1\">L\u2019administration peut exiger un redressement, avec <b>int\u00e9r\u00eats et amendes<\/b>.<\/h4>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<hr>\n<h1 id=\"h_2153ca63f9\">\ud83e\uddf0 \u00c0 v\u00e9rifier avec votre client<\/h1>\n<ul>\n<li>\n<h4 id=\"h_a191e4c596\">\ud83d\udcc6 Le b\u00e2timent a-t-il bien plus de 10 ans ?<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_a191e4c596\">\ud83c\udfe1 Est-il utilis\u00e9 comme habitation principale ?<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_a191e4c596\">\ud83d\udc64 Le client est-il l\u2019utilisateur final (et pas une soci\u00e9t\u00e9 ou un promoteur) ?<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_a191e4c596\">\ud83e\uddfe La facture contient-elle la mention obligatoire ?<\/h4>\n<\/li>\n<li>\n<h4 id=\"h_a191e4c596\">\u2709\ufe0f Le client n\u2019a-t-il pas contest\u00e9 dans le mois ?<\/h4>\n<\/li>\n<\/ul>\n<hr>\n<h4 id=\"h_a191e4c596\"><b>\ud83d\udce7 Besoin d&rsquo;aide ? Contactez-nous via <a href=\"mailto:coach-fiscal@accountable.eu\" target=\"_blank\" class=\"intercom-content-link\">coach-fiscal@accountable.eu<\/a><\/b><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udca1 Vous \u00eates ind\u00e9pendant dans la construction ou la r\u00e9novation ? Voici les r\u00e8gles \u00e0 suivre pour appliquer le taux r\u00e9duit de TVA \u00e0 6 % en toute s\u00e9curit\u00e9.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-20198","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\ud83d\udee0\ufe0f Appliquer correctement le taux de TVA \u00e0 6 % pour les ind\u00e9pendants du b\u00e2timent - Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/fr-be\/help-center\/%f0%9f%9b%a0%ef%b8%8f-appliquer-correctement-le-taux-de-tva-a-6-pour-les-independants-du-batiment\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ud83d\udee0\ufe0f Appliquer correctement le taux de TVA \u00e0 6 % pour les ind\u00e9pendants du b\u00e2timent - Accountable\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udca1 Vous \u00eates ind\u00e9pendant dans la construction ou la r\u00e9novation ? 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