{"id":5939,"date":"2026-09-11T10:17:25","date_gmt":"2026-09-11T08:17:25","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/special-prepayment-what-is-a-special-prepayment\/"},"modified":"2026-10-06T12:52:15","modified_gmt":"2026-10-06T10:52:15","slug":"prevoyance-speciale-quest-ce-quune-prevoyance-speciale","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/special-prepayment-what-is-a-special-prepayment\/","title":{"rendered":"Pr\u00e9paiement sp\u00e9cial \u2013 Qu\u2019est-ce qu\u2019un pr\u00e9paiement sp\u00e9cial ?"},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li><a href=\"#when-needed\" rel=\"noopener\">Quand est-il n\u00e9cessaire de proc\u00e9der \u00e0 un paiement anticip\u00e9 sp\u00e9cial ?<\/a><\/li>\n\n\n\n<li><a href=\"#Calculation\" rel=\"noopener\">Calcul du paiement anticip\u00e9 sp\u00e9cial<\/a><\/li>\n\n\n\n<li><a href=\"#Deadline\" rel=\"noopener\">Date limite pour le paiement anticip\u00e9 sp\u00e9cial<\/a><\/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\">Le paiement anticip\u00e9 sp\u00e9cial est un paiement anticip\u00e9 de la TVA que vous devez effectuer en tant qu\u2019entrepreneur lorsque vous demandez une prolongation permanente.<br><br>Soulevez-vous la taxe de vente et chargez-vous donc vos clients de cette taxe ? Il est donc important de savoir comment facturer correctement la taxe de vente.<br><br>Le terme de paiement anticip\u00e9 sp\u00e9cial est \u00e9troitement li\u00e9 \u00e0 la demande d\u2019extension de d\u00e9lai permanent.<br><br>Si, en tant qu\u2019entrepreneur, vous effectuez des ventes soumises \u00e0 la taxe de vente, vous devez soumettre un formulaire de d\u00e9claration anticip\u00e9e de taxe de vente apr\u00e8s chaque p\u00e9riode d\u2019imposition anticip\u00e9e et transf\u00e9rer le montant calcul\u00e9 de cette taxe anticip\u00e9e \u00e0 l\u2019administration fiscale.<br><br><strong>Note :<\/strong> Les propri\u00e9taires de petites entreprises n\u2019ont pas besoin de soumettre de d\u00e9claration anticip\u00e9e de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"when-needed\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quand est-il n\u00e9cessaire de proc\u00e9der \u00e0 un paiement anticip\u00e9 sp\u00e9cial ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>En tant qu\u2019entrepreneur, vous n\u2019\u00eates tenu de payer qu\u2019un paiement anticip\u00e9 sp\u00e9cial si vous soumettez vos d\u00e9clarations de TVA anticip\u00e9es mensuellement et que vous demandez une prolongation permanente du d\u00e9lai.<br><br>Avec la prolongation permanente du d\u00e9lai, vous n\u2019\u00eates pas oblig\u00e9 de soumettre votre d\u00e9claration anticip\u00e9e de TVA dans les 10 jours, mais vous pouvez prendre un mois suppl\u00e9mentaire. De plus, vous n\u2019\u00eates pas oblig\u00e9 de payer l\u2019imp\u00f4t jusqu\u2019\u00e0 un mois plus tard.<br><br>L\u2019administration fiscale ne vous accordera cette d\u00e9rogation que si vous effectuez un paiement anticip\u00e9 sp\u00e9cial au d\u00e9but de l\u2019ann\u00e9e. Ce paiement anticip\u00e9 sp\u00e9cial sera alors d\u00e9duit du remboursement anticip\u00e9 de la TVA en d\u00e9cembre de chaque ann\u00e9e.<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"Calculation\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Calcul du paiement anticip\u00e9 sp\u00e9cial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le paiement anticip\u00e9 sp\u00e9cial est calcul\u00e9 sur la base des d\u00e9clarations anticip\u00e9es de TVA cumul\u00e9es de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Il repr\u00e9sente 1\/11 de cette somme.<br><br>Si un paiement anticip\u00e9 sp\u00e9cial a d\u00e9j\u00e0 \u00e9t\u00e9 effectu\u00e9 l\u2019ann\u00e9e pr\u00e9c\u00e9dente, il doit \u00eatre d\u00e9duit de la somme des paiements anticip\u00e9s de TVA de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.<br><br>Le calcul est pr\u00e9cis\u00e9 \u00e0 l'aide d'un exemple :<br><br>Prime sp\u00e9ciale de l\u2019ann\u00e9e pr\u00e9c\u00e9dente : 8 000 euros<br><br>Total des paiements d'imp\u00f4ts anticip\u00e9s l'ann\u00e9e pr\u00e9c\u00e9dente : 25 000 euros.<br><br>Dans la d\u00e9claration anticip\u00e9e de TVA pour d\u00e9cembre de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, l\u2019entrepreneur a re\u00e7u le versement anticip\u00e9 sp\u00e9cial de 8 000 euros.<br><br>L\u2019imp\u00f4t effectivement pay\u00e9 est donc de 25 000 euros + 8 000 euros = 33 000 euros.<br><br>Le pr\u00e9l\u00e8vement sp\u00e9cial pour cette ann\u00e9e est donc de 33 000 euros x 1\/11 = 3 000 euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"Deadline\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Date limite pour le paiement anticip\u00e9 sp\u00e9cial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Vous devez toujours effectuer le paiement anticip\u00e9 sp\u00e9cial avant le 10 f\u00e9vrier de l\u2019ann\u00e9e calendaire suivante.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.consultinghouse.eu\/fr\/services\/services-aux-entreprises\/comptabilite\/\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Business20in20Germany.png\" alt=\"Les entreprises en Allemagne\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce qu\u2019une pr\u00e9paiement sp\u00e9cial et quand est-il n\u00e9cessaire ?<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5939","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>Special prepayment - What is a special prepayment? 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