{"id":20409,"date":"2025-12-26T12:15:55","date_gmt":"2025-12-26T11:15:55","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/comment-facturer-les-clients-en-tant-que-petite-entreprise-franchise\/"},"modified":"2026-08-24T17:27:57","modified_gmt":"2026-08-24T15:27:57","slug":"comment-facturer-les-clients-en-tant-que-petite-entreprise-franchise","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/fr-be\/help-center\/comment-facturer-les-clients-en-tant-que-petite-entreprise-franchise\/","title":{"rendered":"Comment facturer les clients en tant que petite entreprise (franchis\u00e9) ?"},"content":{"rendered":"

Vous \u00eates une petite entreprise (sous le r\u00e9gime de la franchise) ? Vous avez sans doute remarqu\u00e9 que l’application ajoute automatiquement une mention l\u00e9gale sur vos factures.<\/p>\n

\n

Cela peut para\u00eetre d\u00e9routant au premier abord, mais la r\u00e8gle est simple. Nous vous expliquons ci-dessous comment fonctionne la facturation.<\/p>\n

\n

Qu’est-ce que le r\u00e9gime de la franchise ? <\/b><\/h1>\n

Toute personne qui cr\u00e9e sa propre entreprise en Belgique est g\u00e9n\u00e9ralement tenue de facturer la TVA sur ses produits ou services et de la payer au SPF Finances (bureau des imp\u00f4ts). Il existe toutefois une exception qui dispense du paiement de la TVA : le r\u00e9gime de la franchise.<\/p>\n

\n

En tant que franchis\u00e9, vous ne facturez pas la TVA \u00e0 vos clients.<\/p>\n

\n

Cela peut \u00eatre avantageux : lorsque vous vendez \u00e0 des particuliers en Belgique, vous serez plus comp\u00e9titif, car le fait de ne pas facturer la TVA fera m\u00e9caniquement \u00ab\u00a0baisser\u00a0\u00bb vos prix de 21 %.<\/p>\n

\n

Cela est possible si vous ne d\u00e9passez pas le plafond de revenus de 25.000 \u20ac par an (en ne tenant compte que des recettes r\u00e9alis\u00e9es avec des clients en Belgique). Dans ce cas, vous pouvez (c’est facultatif et non obligatoire) demander \u00e0 b\u00e9n\u00e9ficier du r\u00e9gime de la franchise.<\/p>\n

\n

Lisez cet article<\/a> si vous voulez en savoir plus sur les obligations pour passer du statut de franchis\u00e9 \u00e0 celui d’assujetti \u00e0 la TVA.<\/p>\n

\n

Que dois-je \u00e9crire sur la facture lorsque je vends \u00e0 des clients en Belgique \ud83c\udde7\ud83c\uddea ?<\/b><\/h1>\n

Pour \u00eatre conforme \u00e0 la l\u00e9gislation, votre facture doit mentionner la raison pour laquelle vous ne facturez pas la TVA : \u00ab\u00a0R\u00e9gime particulier de franchise des petites entreprises\u00a0\u00bb.<\/p>\n

\n

L’application ajoutera automatiquement cette mention lorsque vous cr\u00e9erez des factures :<\/p>\n

<\/div>\n

\n

\n

Qu’en est-il des ventes en dehors de la Belgique et au sein de l’Union europ\u00e9enne (UE) \ud83c\uddea\ud83c\uddfa ?<\/b><\/h1>\n

N.B. : notez que les revenus intra-UE provenant de clients B2B ne sont pas inclus dans votre limite de profit de 25 000 \u20ac.<\/p>\n

\n

Ventes de services (B2B)<\/b><\/h2>\n

Vous et votre client devez avoir un num\u00e9ro de TVA valide.<\/p>\n

\n

Les ventes de services sont effectu\u00e9es sous le r\u00e9gime de l’autoliquidation. Votre facture doit mentionner l’article correspondant : \u00ab\u00a0Autoliquidation – article 196 de la Directive TVA 2006\/112\/CE\u00a0\u00bb.<\/p>\n

\n

L’application ajoutera automatiquement la phrase en fonction de la cat\u00e9gorie de l’article :<\/p>\n

\n

<\/div>\n

Vous devrez d\u00e9poser une d\u00e9claration fiscale suppl\u00e9mentaire consacr\u00e9e \u00e0 ces transactions : le relev\u00e9 intracommunautaire, \u00e0 d\u00e9poser chaque trimestre sur Intervat.<\/p>\n

\n

Ventes de biens (B2B)<\/b><\/h2>\n

La facturation est g\u00e9n\u00e9ralement assez simple. Vous \u00e9tablissez votre facture sans TVA et mentionnez votre statut de franchis\u00e9 (\u00ab\u00a0R\u00e9gime particulier de franchise des petites entreprises\u00a0\u00bb).<\/p>\n

\n

Dans l’application, le syst\u00e8me ajoutera automatiquement la formulation correcte en fonction de la cat\u00e9gorie de l’article :<\/p>\n

\n

<\/div>\n

\n

Ventes aux particuliers (B2C)<\/b><\/h2>\n

Lorsque vous vendez \u00e0 un particulier en Europe<\/b>, votre facture est similaire \u00e0 celle que vous \u00e9tablissez en Belgique. Elle doit comporter la r\u00e9f\u00e9rence au r\u00e9gime du franchis\u00e9 \u00ab\u00a0R\u00e9gime particulier de franchise des petites entreprises\u00a0\u00bb).<\/p>\n

\n

Dans l’application, la phrase est ajout\u00e9e automatiquement.<\/p>\n

\n

Notez que dans ce cas, vous ne devez pas mentionner le nom de vos clients dans la transaction B2C.<\/p>\n

\n

\n

Qu’en est-il des ventes en dehors de l’Union europ\u00e9enne (UE) \ud83c\udf0d ?<\/b><\/h1>\n

N.B. : notez que les revenus extra-UE provenant de clients B2B ne sont pas inclus dans votre limite de profit de 25 000 \u20ac.<\/p>\n

\n

Lorsque vous vendez des biens<\/b>, une mention l\u00e9gale sera ajout\u00e9e \u00e0 votre facture, indiquant \u00ab\u00a0Article 39 – Exportation de marchandises\u00a0\u00bb.<\/p>\n

\n

Lorsque vous vendez des services<\/b>, une mention l\u00e9gale sera ajout\u00e9e \u00e0 votre facture, indiquant \u00ab\u00a0Article 39 – Exportation de services\u00a0\u00bb. N.B. Si vous r\u00e9alisez un revenu important de vos ventes B2C dans un pays, il se peut que vous deviez vous enregistrer en tant qu’entreprise au niveau local et collecter\/payer la TVA locale.<\/p>\n

\n

Contactez notre \u00e9quipe support si vous avez des questions.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les mentions l\u00e9gales \u00e0 ajouter sur votre facture de vente d\u00e9pendent de la situation<\/p>\n","protected":false},"featured_media":0,"template":"","help_label":[449,482],"class_list":["post-20409","help_center","type-help_center","status-publish","hentry"],"acf":[],"yoast_head":"\nComment facturer les clients en tant que petite entreprise (franchis\u00e9) ? - 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\/comment-facturer-les-clients-en-tant-que-petite-entreprise-franchise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment facturer les clients en tant que petite entreprise (franchis\u00e9) ? - Accountable\" \/>\n<meta property=\"og:description\" content=\"Les mentions l\u00e9gales \u00e0 ajouter sur votre facture de vente d\u00e9pendent de la situation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.accountable.eu\/fr-be\/help-center\/comment-facturer-les-clients-en-tant-que-petite-entreprise-franchise\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountable\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-24T15:27:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/downloads.intercomcdn.com\/i\/o\/706752072\/5c4bb0b66d5f851098fd6b2e\/ezgif.com-video-to-gif+%281%29.gif?expires=1787702400&signature=4b3343fff4e6d536d491fdcd41436656bcb1181b84316e6b870b08497f561bc4&req=cyAhEcx8nYZdFb4V1XW4gV7tdXLudlyxId%2FDcZh5UW7UDoLkOdSFOGngBtY5Sqeb3br0wHWXz2thIGysIqPGYg%3D%3D\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture est.\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.accountable.eu\\\/fr-be\\\/help-center\\\/comment-facturer-les-clients-en-tant-que-petite-entreprise-franchise\\\/\",\"url\":\"https:\\\/\\\/www.accountable.eu\\\/fr-be\\\/help-center\\\/comment-facturer-les-clients-en-tant-que-petite-entreprise-franchise\\\/\",\"name\":\"Comment facturer les clients en tant que petite entreprise (franchis\u00e9) ? 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