{"id":5822,"date":"2026-09-11T10:15:57","date_gmt":"2026-09-11T08:15:57","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/differential-taxation-difference-to-regular-taxation\/"},"modified":"2026-10-06T12:52:17","modified_gmt":"2026-10-06T10:52:17","slug":"difference-de-fiscalite-entre-la-taxation-reguliere-et-la-taxation-differentielle","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/differential-taxation-difference-to-regular-taxation\/","title":{"rendered":"Fiscalit\u00e9 diff\u00e9rentielle : diff\u00e9rence par rapport \u00e0 la fiscalit\u00e9 classique"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Lisez ici ce que signifie exactement le syst\u00e8me de marge et quelles exigences s\u2019appliquent.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#different\" rel=\"noopener\">La fiscalit\u00e9 diff\u00e9rentielle, expliqu\u00e9e simplement\u00a0: Qu\u2019est-ce que cela signifie\u00a0?<\/a><\/li>\n\n\n\n<li><br><p><a href=\"#conditions\" rel=\"noopener\">Les conditions de la taxation diff\u00e9rentielle<\/a><\/p><br><\/li>\n\n\n\n<li><br><p><a href=\"#example\" rel=\"noopener\">Exemple de fiscalit\u00e9 diff\u00e9rentielle<\/a><\/p><br><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"different\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La fiscalit\u00e9 diff\u00e9rentielle, expliqu\u00e9e simplement\u00a0: Qu\u2019est-ce que cela signifie\u00a0?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le terme \u00ab fiscalit\u00e9 diff\u00e9rentielle \u00bb signifie que les revendeurs doivent payer\u00a0<strong>une taxe sur les ventes plus faible<\/strong>\u00a0sur certains produits. Dans ce cas, la taxe sur la vente ne s'applique qu'\u00e0\u00a0<strong>diff\u00e9rence<\/strong>\u00a0<strong>entre le prix d\u2019achat et le prix de vente.\u00a0<\/strong>La taxation diff\u00e9rentielle est donc une forme particuli\u00e8re de taxation pour certains biens. La taxation diff\u00e9rentielle est r\u00e9gie par l\u2019article 25a de la loi sur la taxe sur la valeur ajout\u00e9e (UStG).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon cette loi, la taxation diff\u00e9rentielle s'applique \u00e0 <strong>la fourniture de biens d'occasion,<\/strong> comme les antiquit\u00e9s, les objets de collection ou les \u0153uvres d\u2019art. Cependant, la taxation diff\u00e9rentielle s\u2019applique \u00e9galement aux&nbsp;<strong>Le commerce des biens d'occasion<\/strong>&nbsp;(objets physiques utilis\u00e9s).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Avec la fiscalit\u00e9 diff\u00e9rentielle, on veut \u00e9viter que, pour l\u2019objet inversement, la taxe sur la valeur ajout\u00e9e soit due int\u00e9gralement.<strong>&nbsp;La valeur totale de la TVA est d\u00e9j\u00e0<\/strong>&nbsp;<strong>ont \u00e9t\u00e9 pay\u00e9s&nbsp;<\/strong>lorsque les marchandises ont \u00e9t\u00e9 initialement achet\u00e9es. Par cons\u00e9quent, dans le cas d\u2019une fiscalit\u00e9 diff\u00e9renci\u00e9e, l\u2019imp\u00f4t sur les ventes ne s\u2019applique qu\u2019\u00e0 la diff\u00e9rence entre le prix d\u2019achat et le prix de revente.<\/p>\n\n\n\n<div>\n<div>\n<div>\n<div><a href=\"https:\/\/www.consultinghouse.eu\/fr\/services\/services-aux-entreprises\/comptabilite\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/div>\n<a id=\"conditions\" data-hs-anchor=\"true\"><\/a>\n<h2>Les conditions de la taxation diff\u00e9rentielle<\/h2>\n<p>&nbsp;<\/p>\n<p>Comme mentionn\u00e9 ci-dessus, il existe quelques&nbsp;<strong>exigences<\/strong>&nbsp;ces conditions doivent \u00eatre remplies pour que les vendeurs puissent m\u00eame appliquer ce type de taxation. Elles sont les suivantes :<\/p>\n<ul>\n<li>Les marchandises doivent avoir \u00e9t\u00e9 achet\u00e9es sur le territoire de la Communaut\u00e9, c\u2019est-\u00e0-dire au sein de l\u2019Union europ\u00e9enne.<\/li>\n<li>Vous, en tant que client, n\u2019avez pas pay\u00e9 l\u2019imp\u00f4t sur les ventes pour l\u2019achat de la marchandise.<\/li>\n<li>Vous-m\u00eame, en tant que revendeur, commercialisez ou vous exposez publiquement les articles achet\u00e9s.<\/li>\n<\/ul>\n\n<a id=\"example\" data-hs-anchor=\"true\"><\/a>\n<h2>Exemple de fiscalit\u00e9 diff\u00e9rentielle<\/h2>\n<p>&nbsp;<\/p>\n<p>Si les conditions ci-dessus sont remplies, le syst\u00e8me de marge peut \u00eatre appliqu\u00e9. Ce qui suit&nbsp;<strong>exemple<\/strong>&nbsp;explique l'application en pratique :<\/p>\n<p>&nbsp;<\/p>\n<p>Prenons l\u2019hypoth\u00e8se que vous achetez une voiture d\u2019occasion&nbsp;<strong>d\u2019une personne physique dans un autre pays de l\u2019UE.&nbsp;<\/strong>Le vendeur souhaite recevoir 20 000 euros de votre part pour cette voiture. \u00c9tant donn\u00e9 que le vendeur est une personne priv\u00e9e, aucune taxe d\u2019entr\u00e9e n\u2019est due pour l\u2019achat. Quelques semaines plus tard, vous revendez la voiture en Allemagne. Vous trouvez un acheteur qui paie 25 000 euros pour la voiture. Il y a alors lieu de taxer diff\u00e9remment. Conform\u00e9ment \u00e0 l\u2019article 25a UStG, vous n\u2019\u00eates tenu de payer de TVA que sur la diff\u00e9rence entre le prix d\u2019achat et le prix de vente. Dans le cas concret, cela signifie : <strong>25.000 euros \u2013 20.000 euros = 5.000 euros<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Ainsi, au lieu de devoir payer des taxes sur l\u2019int\u00e9gralit\u00e9 du montant, seulement 5 000 euros sont impos\u00e9s. Dans ce cas, l\u2019imp\u00f4t sur les ventes s\u2019\u00e9l\u00e8ve \u00e0 950 euros.&nbsp;<\/p>\n<p><strong>\u00c0 titre de comparaison :<\/strong>&nbsp;Si l\u2019int\u00e9gralit\u00e9 de cette somme avait \u00e9t\u00e9 tax\u00e9e, vous auriez d\u00fb payer 4 750 euros en taxe de vente.<\/p>\n<p>&nbsp;<\/p>\n<figure><a href=\"https:\/\/www.consultinghouse.eu\/fr\/services\/services-aux-entreprises\/comptabilite\/\" rel=\"noopener\"><img decoding=\"async\" alt=\"CTA Accounting Solutions\" class=\"hs-image-align-none\" style=\"width: 688px;\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png\" width=\"688\" srcset=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 344w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 688w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1032w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1376w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 1720w, https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/CTA20Accounting20Solutions.png 2064w\" sizes=\"(max-width: 688px) 100vw, 688px\"><\/a><\/figure><p><\/p>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>En tant qu\u2019entrepreneur, vous achetez des biens durables sur une base commerciale et les revendez \u00e0 vos propres clients. Dans certaines circonstances, les soi-disant revendeurs peuvent appliquer le syst\u00e8me de marge et en b\u00e9n\u00e9ficier \u00e0 des fins fiscales.<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5822","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Differential taxation: difference to regular taxation - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Compare differential taxation with regular VAT treatment and explore the margin scheme considerations discussed for resellers.\" \/>\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.consultinghouse.eu\/fr\/faq\/difference-de-fiscalite-entre-la-taxation-reguliere-et-la-taxation-differentielle\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Differential taxation: difference to regular taxation - 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