{"id":15723,"date":"2025-01-21T11:04:05","date_gmt":"2025-01-21T11:04:05","guid":{"rendered":"https:\/\/228news.tg\/?p=15723"},"modified":"2025-01-21T11:04:05","modified_gmt":"2025-01-21T11:04:05","slug":"rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025","status":"publish","type":"post","link":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/","title":{"rendered":"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025"},"content":{"rendered":"

La loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances pour 2025 modifie le seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), fix\u00e9 \u00e0 l\u2019article 177 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI). Ce seuil passe de soixante millions (60 000 000) \u00e0 cent millions (100 000 000) de francs CFA.<\/p>\n

\u00c0 compter du 1er janvier 2025, sont assujetties \u00e0 la TVA les personnes physiques ou morales r\u00e9alisant un chiffre d\u2019affaires annuel sup\u00e9rieur \u00e0 cent millions (100 000 000) de francs CFA, quelle que soit la nature de leurs activit\u00e9s ou leur statut juridique. Les entreprises du r\u00e9gime du R\u00e9el sans TVA, hors entit\u00e9s exon\u00e9r\u00e9es, deviendront assujetties d\u00e8s le mois o\u00f9 ce seuil est franchi.<\/p>\n

Les entreprises d\u00e9j\u00e0 assujetties au 31 d\u00e9cembre 2024 mais n\u2019atteignant pas le nouveau seuil doivent continuer leurs obligations de d\u00e9claration et de paiement pendant trois (03) ans, jusqu\u2019au 31 d\u00e9cembre 2027. Durant cette p\u00e9riode, elles conservent leur statut d\u2019assujettis et restent tenues \u00e0 leurs obligations fiscales, notamment la facturation et la collecte de la TVA. Pass\u00e9e cette p\u00e9riode, si leur chiffre d\u2019affaires reste en dessous de cent millions (100 000 000) de francs CFA, elles perdront ce statut, sauf demande pr\u00e9alable de changement de r\u00e9gime.<\/p>\n

Les entreprises ayant volontairement opt\u00e9 pour la TVA doivent maintenir leurs obligations d\u00e9claratives pendant cinq (05) ans, conform\u00e9ment \u00e0 l\u2019article 176 du CGI. Par ailleurs, les professions lib\u00e9rales, titulaires de charges et offices, ainsi que certaines professions sp\u00e9cifiques (transporteurs, agents de fret, consignataires de navires, etc.), restent assujetties \u00e0 la TVA, ind\u00e9pendamment de leur chiffre d\u2019affaires.<\/p>\n

La pr\u00e9sente circulaire, sign\u00e9e par le Commissaire G\u00e9n\u00e9ral par int\u00e9rim, Philippe Kokou B. Tchodie, entre en vigueur le 1er janvier 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"

La loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances pour 2025 modifie le seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), fix\u00e9 \u00e0 l\u2019article 177 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI). Ce seuil passe de soixante millions (60 000 000) \u00e0 cent millions (100 000 000) de francs CFA. \u00c0 compter … Lire la suite<\/a><\/p>\n","protected":false},"author":2,"featured_media":15406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-15723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-societe"],"yoast_head":"\nRehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025 - 228 News<\/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:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025 - 228 News\" \/>\n<meta property=\"og:description\" content=\"La loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances pour 2025 modifie le seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), fix\u00e9 \u00e0 l\u2019article 177 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI). Ce seuil passe de soixante millions (60 000 000) \u00e0 cent millions (100 000 000) de francs CFA. \u00c0 compter ... Lire la suite\" \/>\n<meta property=\"og:url\" content=\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"228 News\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-21T11:04:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"333\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bienvenu SAVI\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bienvenu SAVI\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/\"},\"author\":{\"name\":\"Bienvenu SAVI\",\"@id\":\"https:\/\/228news.tg\/#\/schema\/person\/68d5a6cc0230290e61235c8379523f52\"},\"headline\":\"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025\",\"datePublished\":\"2025-01-21T11:04:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/\"},\"wordCount\":296,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/228news.tg\/#organization\"},\"image\":{\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg\",\"articleSection\":[\"SOCIETE\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/\",\"url\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/\",\"name\":\"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025 - 228 News\",\"isPartOf\":{\"@id\":\"https:\/\/228news.tg\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg\",\"datePublished\":\"2025-01-21T11:04:05+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage\",\"url\":\"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg\",\"contentUrl\":\"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg\",\"width\":500,\"height\":333},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/228news.tg\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/228news.tg\/#website\",\"url\":\"https:\/\/228news.tg\/\",\"name\":\"228 News\",\"description\":\"Soci\u00e9t\u00e9 de m\u00e9dias et d\u2019actualit\u00e9s\",\"publisher\":{\"@id\":\"https:\/\/228news.tg\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/228news.tg\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/228news.tg\/#organization\",\"name\":\"228 News\",\"url\":\"https:\/\/228news.tg\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/228news.tg\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/228news.tg\/wp-content\/uploads\/2024\/09\/logonew.png\",\"contentUrl\":\"https:\/\/228news.tg\/wp-content\/uploads\/2024\/09\/logonew.png\",\"width\":1640,\"height\":364,\"caption\":\"228 News\"},\"image\":{\"@id\":\"https:\/\/228news.tg\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/228news.tg\/#\/schema\/person\/68d5a6cc0230290e61235c8379523f52\",\"name\":\"Bienvenu SAVI\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/228news.tg\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9db91895c559e510509c33a3e9683998458e9b828fac36d5d1aa23f0f2fd369b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9db91895c559e510509c33a3e9683998458e9b828fac36d5d1aa23f0f2fd369b?s=96&d=mm&r=g\",\"caption\":\"Bienvenu SAVI\"},\"url\":\"https:\/\/228news.tg\/index.php\/author\/bienvenu\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025 - 228 News","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/","og_locale":"fr_FR","og_type":"article","og_title":"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025 - 228 News","og_description":"La loi n\u00b02024-007 du 30 d\u00e9cembre 2024 portant loi de finances pour 2025 modifie le seuil d\u2019assujettissement \u00e0 la Taxe sur la Valeur Ajout\u00e9e (TVA), fix\u00e9 \u00e0 l\u2019article 177 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI). Ce seuil passe de soixante millions (60 000 000) \u00e0 cent millions (100 000 000) de francs CFA. \u00c0 compter ... Lire la suite","og_url":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/","og_site_name":"228 News","article_published_time":"2025-01-21T11:04:05+00:00","og_image":[{"width":500,"height":333,"url":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg","type":"image\/jpeg"}],"author":"Bienvenu SAVI","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Bienvenu SAVI","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#article","isPartOf":{"@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/"},"author":{"name":"Bienvenu SAVI","@id":"https:\/\/228news.tg\/#\/schema\/person\/68d5a6cc0230290e61235c8379523f52"},"headline":"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025","datePublished":"2025-01-21T11:04:05+00:00","mainEntityOfPage":{"@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/"},"wordCount":296,"commentCount":0,"publisher":{"@id":"https:\/\/228news.tg\/#organization"},"image":{"@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg","articleSection":["SOCIETE"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/","url":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/","name":"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025 - 228 News","isPartOf":{"@id":"https:\/\/228news.tg\/#website"},"primaryImageOfPage":{"@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage"},"image":{"@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg","datePublished":"2025-01-21T11:04:05+00:00","breadcrumb":{"@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#primaryimage","url":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg","contentUrl":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg","width":500,"height":333},{"@type":"BreadcrumbList","@id":"https:\/\/228news.tg\/index.php\/2025\/01\/21\/rehaussement-du-seuil-dassujettissement-a-la-tva-en-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/228news.tg\/"},{"@type":"ListItem","position":2,"name":"Rehaussement du seuil d\u2019assujettissement \u00e0 la TVA en 2025"}]},{"@type":"WebSite","@id":"https:\/\/228news.tg\/#website","url":"https:\/\/228news.tg\/","name":"228 News","description":"Soci\u00e9t\u00e9 de m\u00e9dias et d\u2019actualit\u00e9s","publisher":{"@id":"https:\/\/228news.tg\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/228news.tg\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/228news.tg\/#organization","name":"228 News","url":"https:\/\/228news.tg\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/228news.tg\/#\/schema\/logo\/image\/","url":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/09\/logonew.png","contentUrl":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/09\/logonew.png","width":1640,"height":364,"caption":"228 News"},"image":{"@id":"https:\/\/228news.tg\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/228news.tg\/#\/schema\/person\/68d5a6cc0230290e61235c8379523f52","name":"Bienvenu SAVI","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/228news.tg\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9db91895c559e510509c33a3e9683998458e9b828fac36d5d1aa23f0f2fd369b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9db91895c559e510509c33a3e9683998458e9b828fac36d5d1aa23f0f2fd369b?s=96&d=mm&r=g","caption":"Bienvenu SAVI"},"url":"https:\/\/228news.tg\/index.php\/author\/bienvenu\/"}]}},"jetpack_featured_media_url":"https:\/\/228news.tg\/wp-content\/uploads\/2024\/10\/IMG-20241022-WA0123.jpg","_links":{"self":[{"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/posts\/15723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/comments?post=15723"}],"version-history":[{"count":1,"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/posts\/15723\/revisions"}],"predecessor-version":[{"id":15724,"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/posts\/15723\/revisions\/15724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/media\/15406"}],"wp:attachment":[{"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/media?parent=15723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/categories?post=15723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/228news.tg\/index.php\/wp-json\/wp\/v2\/tags?post=15723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}