{"id":19457,"date":"2025-01-20T16:44:07","date_gmt":"2025-01-20T16:44:07","guid":{"rendered":"https:\/\/macite.tg\/?p=19457"},"modified":"2025-01-20T16:44:25","modified_gmt":"2025-01-20T16:44:25","slug":"tva-lotr-annonce-le-rehaussement-du-seuil-dassujettissement","status":"publish","type":"post","link":"https:\/\/macite.tg\/?p=19457","title":{"rendered":"TVA\u00a0: L\u2019OTR annonce le rehaussement du seuil d\u2019assujettissement \u2026"},"content":{"rendered":"\n

Dans une circulaire en date du 14 janvier 2025, l\u2019Office Togolais des Recettes (OTR) annonce le rehaussement du seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), ceci conform\u00e9ment loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances, exercice 2025.<\/em><\/strong><\/p>\n\n\n\n

Initialement fix\u00e9 \u00e0 soixante millions (60.000.000) FCFA par le Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI), ce seuil est d\u00e9sormais port\u00e9 \u00e0 cent millions (100.000.000) FCFA.<\/em><\/strong> <\/p>\n\n\n\n

Alors que les assujettis au 31 d\u00e9cembre 2024, dont le chiffre d\u2019affaires n\u2019atteint pas le nouveau seuil, vont continuer d\u2019observer leurs obligations d\u00e9claratives et de paiement pendant trois (03) exercices cons\u00e9cutifs conform\u00e9ment \u00e0 l\u2019article 177 alin\u00e9a 3 du CGI, celles qui sont au r\u00e9gime du R\u00e9el sans TVA, sous r\u00e9serve des entit\u00e9s exon\u00e9r\u00e9es, devront s\u2019acquitter de la TVA, \u00e0 compter du premier (1er) jour du mois du franchissement du chiffre d\u2019affaires indiqu\u00e9e plus haut.<\/em><\/strong><\/p>\n\n\n\n

Dans les lignes qui suivent, retrouvez l\u2019int\u00e9gralit\u00e9 de la circulaire aff\u00e9rente\u2026.<\/em><\/strong><\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

RELATIVE AU REHAUSSEMENT DU SEUIL D\u2019ASSUJETTISSEMENT \u00c0 LA TAXE SUR LA VALEUR AJOUTEE (TVA)<\/strong><\/p>\n\n\n\n

La loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances, exercice 2025, a rehauss\u00e9 le seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), fix\u00e9 par l\u2019article 177 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI). Ce seuil, initialement de soixante millions (60.000.000) de francs CFA, est port\u00e9 \u00e0 cent millions (100.000.000) de francs CFA.<\/em><\/strong><\/p>\n\n\n\n

Ainsi, pour compter du 1er janvier 2025, sont tenues de facturer et de reverser la TVA, les personnes physiques ou morales qui effectuent d\u2019une mani\u00e8re ind\u00e9pendante \u00e0 titre habituel ou occasionnel, une ou plusieurs op\u00e9rations soumises \u00e0 la taxe, quels que soient le statut juridique de ces personnes, leur  situation au regard des autres imp\u00f4ts et la forme ou la nature de leur intervention, lorsqu\u2019elles r\u00e9alisent un chiffre d\u2019affaires sup\u00e9rieur \u00e0 cent millions (100.000.000) de francs CFA.<\/p>\n\n\n\n

De ce fait, l\u2019assujettissement \u00e0 la TVA des entreprises qui sont au r\u00e9gime du R\u00e9el sans TVA, sous r\u00e9serve des entit\u00e9s exon\u00e9r\u00e9es, prend effet \u00e0 compter du premier (1er) jour du mois du franchissement du chiffre d\u2019affaires ci-dessus indiqu\u00e9e.<\/p>\n\n\n\n

Les assujettis au 31 d\u00e9cembre 2024, dont le chiffre d\u2019affaires n\u2019atteint pas le nouveau seuil, continuent d\u2019observer leurs obligations d\u00e9claratives et de paiement pendant trois (03) exercices cons\u00e9cutifs conform\u00e9ment \u00e0 l\u2019article 177 alin\u00e9a 3 du CGI.<\/p>\n\n\n\n

En cons\u00e9quence, durant cette p\u00e9riode triennale qui court du 1er janvier 2025 au 31 d\u00e9cembre 2027, toutes les entreprises relevant du r\u00e9gime du r\u00e9el avec TVA suivant l\u2019ancien seuil, conservent leur statut d\u2019assujettis ainsi que les obligations fiscales y relatives. Elles restent, \u00e0 cet effet, redevables de l\u2019accomplissement de leurs obligations habituelles de facturation, de collecte, de d\u00e9claration et de versement de ladite taxe ind\u00e9pendamment du rehaussement de seuil intervenu.<\/p>\n\n\n\n

Elles perdront leur statut d\u2019assujettis si \u00e0 l\u2019issue de cette p\u00e9riode, leur chiffre d\u2019affaires reste inf\u00e9rieur au nouveau seuil de cent millions (100.000.000) de francs CFA.<\/p>\n\n\n\n

Cependant, les entreprises assujetties sur la base de l\u2019ancien seuil qui souhaitent renoncer \u00e0 leur assujettissement du fait du non franchissement du nouveau seuil avant l\u2019expiration du d\u00e9lai de trois (03) ans susmentionn\u00e9, doivent introduire une demande de changement de r\u00e9gime aupr\u00e8s du Commissaire des Imp\u00f4ts.<\/p>\n\n\n\n

En ce qui concerne les entreprises ayant volontairement opt\u00e9 pour leur assujettissement \u00e0 la TVA, elles sont tenues de poursuivre leurs obligations d\u00e9claratives et de paiement pour une p\u00e9riode de cinq (05) ans \u00e0 compter du 1er janvier suivant l\u2019exercice de leur option, conform\u00e9ment \u00e0 l\u2019article 176 alin\u00e9a 2 du CGI.<\/p>\n\n\n

\n
\"\"<\/figure>\n<\/div>\n\n\n

Pour rappel et ce conform\u00e9ment aux dispositions de l\u2019article 177 alin\u00e9a 2 du CGI, ind\u00e9pendamment du seuil du chiffre d\u2019affaires r\u00e9alis\u00e9, les personnes morales ou physiques exer\u00e7ant une profession lib\u00e9rale ainsi que les titulaires de charges et offices, sont assujettis de plein droit \u00e0 la taxe sur la valeur ajout\u00e9e. Il en est de m\u00eame pour les personnes physiques ou morales exer\u00e7ant la profession de commissionnaires de transports a\u00e9riens et\/ou maritimes, d\u2019agents de fr\u00eat a\u00e9rien et maritime, de commissionnaires agr\u00e9\u00e9s portuaires, des consignataires de navire et les professions d\u2019expertise maritime.<\/p>\n\n\n\n

Le Commissaire des Imp\u00f4ts est charg\u00e9 de l\u2019application de la pr\u00e9sente circulaire qui prend effet \u00e0 compter du 1er janvier 2025 et sera publi\u00e9e partout o\u00f9 besoin sera.<\/p>\n\n\n\n

Fait \u00e0 Lom\u00e9, le 14 janvier 2025<\/strong><\/p>\n\n\n\n

Le Commissaire G\u00e9n\u00e9ral p. i.<\/strong><\/p>\n\n\n\n

@macite.tg        <\/em><\/strong><\/a><\/p>\n\n\n\n

E-mail : <\/em><\/strong>maciteinfo@gmail.com<\/em><\/strong><\/a>; <\/em><\/strong>bawela1@gmail.com<\/em><\/strong><\/a><\/em><\/strong><\/p>\n\n\n\n

Pour vos annonces, (publi)reportages, etc., joignez-nous au (00228)91515309\/79872224 <\/strong>www.macite.tg, L\u2019information, la bonne !<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Dans une circulaire en date du 14 janvier 2025, l\u2019Office Togolais des Recettes (OTR) annonce le rehaussement du seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), ceci conform\u00e9ment loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances, exercice 2025. Initialement fix\u00e9 \u00e0 […]<\/p>\n","protected":false},"author":2,"featured_media":19462,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,54],"tags":[],"class_list":["post-19457","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","category-taxe"],"yoast_head":"\nTVA\u00a0: L\u2019OTR annonce le rehaussement du seuil d\u2019assujettissement \u2026 -<\/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:\/\/macite.tg\/?p=19457\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA\u00a0: L\u2019OTR annonce le rehaussement du seuil d\u2019assujettissement \u2026 -\" \/>\n<meta property=\"og:description\" content=\"Dans une circulaire en date du 14 janvier 2025, l\u2019Office Togolais des Recettes (OTR) annonce le rehaussement du seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), ceci conform\u00e9ment loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances, exercice 2025. 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