{"id":55058,"date":"2025-12-23T15:50:02","date_gmt":"2025-12-23T14:50:02","guid":{"rendered":"https:\/\/muaytax.com\/?p=55058"},"modified":"2026-01-21T11:55:00","modified_gmt":"2026-01-21T10:55:00","slug":"tva-10-travaux-concernes-exceptions-et-conditions","status":"publish","type":"post","link":"https:\/\/muaytax.com\/fr\/tva-10-travaux-concernes-exceptions-et-conditions\/","title":{"rendered":"TVA 10 % : quand s\u2019applique le taux interm\u00e9diaire"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"55058\" class=\"elementor elementor-55058\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-284ac9a e-flex e-con-boxed e-con e-parent\" data-id=\"284ac9a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1320e07 elementor-widget elementor-widget-text-editor\" data-id=\"1320e07\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2 id=\"definition-du-taux-de-tva-a-10\"><strong>D\u00e9finition du taux de TVA \u00e0 10 %<\/strong><\/h2><p><span style=\"font-weight: 400;\">La <\/span><b>TVA \u00e0 10 %<\/b><span style=\"font-weight: 400;\"> est appel\u00e9e <\/span><i><span style=\"font-weight: 400;\">taux interm\u00e9diaire<\/span><\/i><span style=\"font-weight: 400;\"> car elle se situe entre le taux normal et les taux r\u00e9duits. Elle concerne des situations sp\u00e9cifiques dans lesquelles l\u2019administration fiscale consid\u00e8re qu\u2019un taux inf\u00e9rieur \u00e0 20 % est justifi\u00e9, sans pour autant relever des dispositifs les plus favorables r\u00e9serv\u00e9s \u00e0 la TVA \u00e0 5,5 % ou \u00e0 2,1 %. Ce taux interm\u00e9diaire s\u2019applique donc \u00e0 des <\/span><b>biens et services courants<\/b><span style=\"font-weight: 400;\">, mais uniquement lorsque les <\/span><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/N13445\" target=\"_blank\" rel=\"noopener\"><b>conditions pr\u00e9vues par la loi fiscale<\/b><\/a><span style=\"font-weight: 400;\"> sont r\u00e9unies.<\/span><\/p><p><span style=\"font-weight: 400;\">Contrairement au taux normal, la TVA \u00e0 10 % n\u2019est pas automatique : son application d\u00e9pend toujours de la <\/span><b>nature de l\u2019op\u00e9ration<\/b><span style=\"font-weight: 400;\">, du <\/span><b>contexte<\/b><span style=\"font-weight: 400;\"> et, dans le cas des travaux, des <\/span><b>caract\u00e9ristiques du logement concern\u00e9<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><h2 id=\"quels-sont-les-taux-de-tva\"><strong>Quels sont les taux de TVA ?<\/strong><\/h2><p><span style=\"font-weight: 400;\">En France, il existe <\/span><a href=\"https:\/\/muaytax.com\/fr\/quels-sont-les-4-taux-de-tva-en-france\/\"><b>quatre taux de TVA<\/b><\/a><span style=\"font-weight: 400;\"> :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>20 %<\/b><span style=\"font-weight: 400;\"> : le taux normal, applicable par d\u00e9faut \u00e0 la majorit\u00e9 des biens et services ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>10 %<\/b><span style=\"font-weight: 400;\"> : le taux interm\u00e9diaire, notamment pour certains travaux, la restauration ou le transport de voyageurs ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>5,5 %<\/b><span style=\"font-weight: 400;\"> : le taux r\u00e9duit, r\u00e9serv\u00e9 \u00e0 des op\u00e9rations sp\u00e9cifiques comme les travaux de r\u00e9novation \u00e9nerg\u00e9tique ou certains produits de premi\u00e8re n\u00e9cessit\u00e9 ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>2,1 %<\/b><span style=\"font-weight: 400;\"> : le taux particulier, applicable dans des cas tr\u00e8s limit\u00e9s (presse, m\u00e9dicaments remboursables, etc.).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Comprendre cette hi\u00e9rarchie est essentiel pour d\u00e9terminer si la <\/span><b>TVA \u00e0 10 %<\/b><span style=\"font-weight: 400;\"> peut s\u2019appliquer ou si un autre taux doit \u00eatre retenu.<\/span><\/p><h2 id=\"qui-peut-en-beneficier\"><strong>Qui peut en b\u00e9n\u00e9ficier : propri\u00e9taire, locataire, occupant<\/strong><\/h2><p><span style=\"font-weight: 400;\">La TVA \u00e0 10 % ne d\u00e9pend pas du statut de la personne qui commande les travaux, mais du <\/span><b>type de logement et de travaux r\u00e9alis\u00e9s<\/b><span style=\"font-weight: 400;\">. Elle peut donc b\u00e9n\u00e9ficier :\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">au <\/span><b>propri\u00e9taire<\/b><span style=\"font-weight: 400;\">, occupant ou bailleur ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">au <\/span><b>locataire ;<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00e0 l\u2019<\/span><b>occupant \u00e0 titre gratuit<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L\u2019essentiel est que les travaux soient r\u00e9alis\u00e9s dans un logement \u00e0 usage d\u2019habitation r\u00e9pondant aux conditions pr\u00e9vues par la r\u00e9glementation.<\/span><\/p><h2 id=\"dans-quels-cas-la-tva-a-10-s-applique-aux-travaux\"><strong>Dans quels cas la TVA \u00e0 10 % s\u2019applique aux travaux<\/strong><\/h2><p><span style=\"font-weight: 400;\">La <\/span><b>TVA \u00e0 10 %<\/b><span style=\"font-weight: 400;\"> s\u2019applique principalement aux <\/span><a href=\"https:\/\/www.economie.gouv.fr\/particuliers\/impots-et-fiscalite\/gerer-mes-autres-impots-et-taxes\/tva-taux-reduit-pour-quels-travaux#:~:text=Son%20taux%20normal%20est%20fix%C3%A9,r%C3%A9duit%20de%205%2C5%20%25.\" target=\"_blank\" rel=\"noopener\"><b>travaux r\u00e9alis\u00e9s dans des logements \u00e0 usage d\u2019habitation achev\u00e9s depuis plus de deux ans<\/b><\/a><span style=\"font-weight: 400;\">, d\u00e8s lors qu\u2019ils r\u00e9pondent aux crit\u00e8res fix\u00e9s par le Code g\u00e9n\u00e9ral des imp\u00f4ts.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Les travaux doivent \u00eatre r\u00e9alis\u00e9s et factur\u00e9s par un professionnel pour pouvoir b\u00e9n\u00e9ficier de la TVA \u00e0 10 %.<\/span><\/p><p><span style=\"font-weight: 400;\">Ces r\u00e8gles concernent aussi bien les propri\u00e9taires que les locataires, occupants \u00e0 titre gratuit ou soci\u00e9t\u00e9s civiles immobili\u00e8res, \u00e0 condition que le logement soit destin\u00e9 \u00e0 l\u2019habitation.<\/span><\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-55076 size-large\" src=\"https:\/\/muaytax.com\/wp-content\/uploads\/2025\/12\/carreleur-travaillant-sur-la-renovation-d-un-appartement-scaled-e1768218356269-1024x585.jpg\" alt=\"carreleur-travaillant-sur-la-renovation-d-un-appartement\" width=\"1024\" height=\"585\" title=\"\" srcset=\"https:\/\/muaytax.com\/wp-content\/uploads\/2025\/12\/carreleur-travaillant-sur-la-renovation-d-un-appartement-scaled-e1768218356269-1024x585.jpg 1024w, https:\/\/muaytax.com\/wp-content\/uploads\/2025\/12\/carreleur-travaillant-sur-la-renovation-d-un-appartement-scaled-e1768218356269-300x171.jpg 300w, https:\/\/muaytax.com\/wp-content\/uploads\/2025\/12\/carreleur-travaillant-sur-la-renovation-d-un-appartement-scaled-e1768218356269-768x439.jpg 768w, https:\/\/muaytax.com\/wp-content\/uploads\/2025\/12\/carreleur-travaillant-sur-la-renovation-d-un-appartement-scaled-e1768218356269-1536x878.jpg 1536w, https:\/\/muaytax.com\/wp-content\/uploads\/2025\/12\/carreleur-travaillant-sur-la-renovation-d-un-appartement-scaled-e1768218356269-2048x1170.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p><h3 id=\"travaux-concernes-amelioration-transformation-amenagement-entretien\"><strong>Travaux concern\u00e9s : am\u00e9lioration, transformation, am\u00e9nagement, entretien<\/strong><\/h3><p><span style=\"font-weight: 400;\">La TVA \u00e0 10 % peut s\u2019appliquer aux travaux relevant de :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019<\/span><b>entretien<\/b><span style=\"font-weight: 400;\"> (peinture, rev\u00eatements de sols, r\u00e9parations) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019<\/span><b>am\u00e9lioration<\/b><span style=\"font-weight: 400;\"> (modernisation d\u2019une installation existante) ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la <\/span><b>transformation<\/b><span style=\"font-weight: 400;\"> ou l\u2019<\/span><b>am\u00e9nagement<\/b><span style=\"font-weight: 400;\"> d\u2019un logement.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Ces travaux doivent porter sur un logement existant, sans cr\u00e9er de surface nouvelle significative ni modifier la structure au point de s\u2019apparenter \u00e0 une construction neuve.<\/span><\/p><h2 id=\"travaux-exclus-de-la-tva-10\"><strong>Travaux exclus de la TVA \u00e0 10 % : nouvelle construction, agrandissement, sur\u00e9l\u00e9vation<\/strong><\/h2><p><span style=\"font-weight: 400;\">La TVA \u00e0 10 % ne s&rsquo;applique pas aux travaux assimil\u00e9s \u00e0 une <\/span><b>nouvelle construction<\/b><span style=\"font-weight: 400;\">. Sont notamment exclus :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les travaux r\u00e9alis\u00e9s dans un logement <\/span><b>achev\u00e9 depuis moins de deux ans ;<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les <\/span><b>agrandissements<\/b><span style=\"font-weight: 400;\"> ou extensions entra\u00eenant une augmentation de la surface habitable sup\u00e9rieure \u00e0 10 % ;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les <\/span><b>sur\u00e9l\u00e9vations<\/b><span style=\"font-weight: 400;\"> ou modifications importantes de la structure du b\u00e2timent.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Dans ces cas, m\u00eame si le logement existait auparavant, les travaux sont soumis au <\/span><b>taux normal de TVA \u00e0 20 %<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><h2 id=\"tva-a-10-erreurs-courantes-et-comment-les-eviter\"><strong>TVA \u00e0 10 % : erreurs courantes et comment les \u00e9viter<\/strong><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Confondre la TVA \u00e0 10 % et la TVA \u00e0 5,5 %<\/b><span style=\"font-weight: 400;\"> alors que cette derni\u00e8re est r\u00e9serv\u00e9e aux travaux de r\u00e9novation \u00e9nerg\u00e9tique r\u00e9pondant \u00e0 des crit\u00e8res sp\u00e9cifiques.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Appliquer 10 % sans v\u00e9rifier que le logement est achev\u00e9 depuis plus de deux ans<\/b><span style=\"font-weight: 400;\">, condition indispensable.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mauvaise ventilation des postes sur le devis ou la facture<\/b><span style=\"font-weight: 400;\">, notamment lorsque plusieurs taux de TVA s\u2019appliquent, peut entra\u00eener une requalification au <\/span><b>taux de 20 %<\/b><span style=\"font-weight: 400;\"> en cas de contr\u00f4le.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Pour \u00e9viter ces risques, il est essentiel de v\u00e9rifier les conditions d\u2019\u00e9ligibilit\u00e9 et d\u2019\u00e9tablir une facturation claire et d\u00e9taill\u00e9e.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea53d62 e-flex e-con-boxed e-con e-parent\" data-id=\"ea53d62\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78fad64 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"78fad64\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/muaytax.com\/fr\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contacter un expert<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-19a04627 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"19a04627\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-476a5883\" data-id=\"476a5883\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ecd1d1 elementor-widget elementor-widget-heading\" data-id=\"2ecd1d1\" data-element_type=\"widget\" id=\"foire-aux-questions\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Foire aux questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-278b26a9 elementor-widget elementor-widget-accordion\" data-id=\"278b26a9\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6631\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6631\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"icon icon-down-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"icon icon-up-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quels travaux sont soumis \u00e0 la TVA \u00e0 10 % ?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6631\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6631\"><p><span style=\"font-weight: 400;\">La <\/span><b>TVA \u00e0 10 %<\/b><span style=\"font-weight: 400;\"> s\u2019applique principalement aux <\/span><b>travaux d\u2019entretien, d\u2019am\u00e9lioration, d\u2019am\u00e9nagement et de transformation<\/b><span style=\"font-weight: 400;\"> r\u00e9alis\u00e9s dans un <\/span><b>logement \u00e0 usage d\u2019habitation achev\u00e9 depuis plus de deux ans<\/b><span style=\"font-weight: 400;\">. Il peut s\u2019agir, par exemple, de peinture, de r\u00e9novation de salle de bain, de remplacement de sols ou de travaux \u00e9lectriques, d\u00e8s lors qu\u2019ils ne constituent pas une construction neuve ni un agrandissement.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6632\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6632\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"icon icon-down-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"icon icon-up-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">La TVA \u00e0 10 % s\u2019applique-t-elle aux auto-entrepreneurs ?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6632\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6632\"><p><span style=\"font-weight: 400;\">Oui, un <\/span><b>auto-entrepreneur<\/b><span style=\"font-weight: 400;\"> peut appliquer la TVA \u00e0 10 % s\u2019il est <\/span><b>assujetti \u00e0 la TVA<\/b><span style=\"font-weight: 400;\"> et si les travaux r\u00e9alis\u00e9s remplissent toutes les conditions l\u00e9gales. En revanche, un auto-entrepreneur b\u00e9n\u00e9ficiant de la <\/span><b>franchise en base de TVA<\/b><span style=\"font-weight: 400;\"> ne facture pas la TVA, quel que soit le taux applicable.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6633\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6633\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"icon icon-down-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"icon icon-up-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Les mat\u00e9riaux sont-ils toujours soumis \u00e0 la TVA \u00e0 10 % ?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6633\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6633\"><p><span style=\"font-weight: 400;\">Non. Les <\/span><b>mat\u00e9riaux<\/b><span style=\"font-weight: 400;\"> peuvent b\u00e9n\u00e9ficier de la TVA \u00e0 10 % uniquement s\u2019ils sont <\/span><b>fournis et factur\u00e9s par l\u2019entreprise<\/b><span style=\"font-weight: 400;\"> qui r\u00e9alise les travaux. Si le client ach\u00e8te lui-m\u00eame les mat\u00e9riaux, ceux-ci sont soumis au <\/span><b>taux normal de 20 %<\/b><span style=\"font-weight: 400;\">, m\u00eame si la main-d\u2019\u0153uvre est factur\u00e9e \u00e0 10 %.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6634\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6634\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"icon icon-down-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"icon icon-up-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Peut-on avoir plusieurs taux de TVA sur une m\u00eame facture ?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6634\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6634\"><p><span style=\"font-weight: 400;\">Oui. Il est courant d\u2019avoir <\/span><b>plusieurs taux de TVA sur une m\u00eame facture<\/b><span style=\"font-weight: 400;\">, par exemple 10 % pour la main-d\u2019\u0153uvre et 20 % pour certains \u00e9quipements ou mat\u00e9riaux. Dans ce cas, chaque poste doit \u00eatre <\/span><b>clairement ventil\u00e9<\/b><span style=\"font-weight: 400;\"> sur le devis et la facture.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6635\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-6635\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"icon icon-down-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"icon icon-up-arrow1\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Peut-on remplacer la TVA \u00e0 10 % par la TVA \u00e0 5,5 % ?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6635\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-6635\"><p><span style=\"font-weight: 400;\">Uniquement dans des cas pr\u00e9cis. La <\/span><b>TVA \u00e0 5,5 %<\/b><span style=\"font-weight: 400;\"> concerne principalement les <\/span><b>travaux de r\u00e9novation \u00e9nerg\u00e9tique<\/b><span style=\"font-weight: 400;\"> respectant des crit\u00e8res techniques sp\u00e9cifiques. Les travaux d\u2019entretien ou d\u2019am\u00e9lioration standard rel\u00e8vent, eux, de la <\/span><b>TVA \u00e0 10 %<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quels travaux sont soumis \\u00e0 la TVA \\u00e0 10 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">La <\\\/span><b>TVA \\u00e0 10 %<\\\/b><span style=\\\"font-weight: 400;\\\"> s\\u2019applique principalement aux <\\\/span><b>travaux d\\u2019entretien, d\\u2019am\\u00e9lioration, d\\u2019am\\u00e9nagement et de transformation<\\\/b><span style=\\\"font-weight: 400;\\\"> r\\u00e9alis\\u00e9s dans un <\\\/span><b>logement \\u00e0 usage d\\u2019habitation achev\\u00e9 depuis plus de deux ans<\\\/b><span style=\\\"font-weight: 400;\\\">. Il peut s\\u2019agir, par exemple, de peinture, de r\\u00e9novation de salle de bain, de remplacement de sols ou de travaux \\u00e9lectriques, d\\u00e8s lors qu\\u2019ils ne constituent pas une construction neuve ni un agrandissement.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"La TVA \\u00e0 10 % s\\u2019applique-t-elle aux auto-entrepreneurs ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">Oui, un <\\\/span><b>auto-entrepreneur<\\\/b><span style=\\\"font-weight: 400;\\\"> peut appliquer la TVA \\u00e0 10 % s\\u2019il est <\\\/span><b>assujetti \\u00e0 la TVA<\\\/b><span style=\\\"font-weight: 400;\\\"> et si les travaux r\\u00e9alis\\u00e9s remplissent toutes les conditions l\\u00e9gales. En revanche, un auto-entrepreneur b\\u00e9n\\u00e9ficiant de la <\\\/span><b>franchise en base de TVA<\\\/b><span style=\\\"font-weight: 400;\\\"> ne facture pas la TVA, quel que soit le taux applicable.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Les mat\\u00e9riaux sont-ils toujours soumis \\u00e0 la TVA \\u00e0 10 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">Non. Les <\\\/span><b>mat\\u00e9riaux<\\\/b><span style=\\\"font-weight: 400;\\\"> peuvent b\\u00e9n\\u00e9ficier de la TVA \\u00e0 10 % uniquement s\\u2019ils sont <\\\/span><b>fournis et factur\\u00e9s par l\\u2019entreprise<\\\/b><span style=\\\"font-weight: 400;\\\"> qui r\\u00e9alise les travaux. Si le client ach\\u00e8te lui-m\\u00eame les mat\\u00e9riaux, ceux-ci sont soumis au <\\\/span><b>taux normal de 20 %<\\\/b><span style=\\\"font-weight: 400;\\\">, m\\u00eame si la main-d\\u2019\\u0153uvre est factur\\u00e9e \\u00e0 10 %.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Peut-on avoir plusieurs taux de TVA sur une m\\u00eame facture ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">Oui. Il est courant d\\u2019avoir <\\\/span><b>plusieurs taux de TVA sur une m\\u00eame facture<\\\/b><span style=\\\"font-weight: 400;\\\">, par exemple 10 % pour la main-d\\u2019\\u0153uvre et 20 % pour certains \\u00e9quipements ou mat\\u00e9riaux. Dans ce cas, chaque poste doit \\u00eatre <\\\/span><b>clairement ventil\\u00e9<\\\/b><span style=\\\"font-weight: 400;\\\"> sur le devis et la facture.<\\\/span><\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Peut-on remplacer la TVA \\u00e0 10 % par la TVA \\u00e0 5,5 % ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p><span style=\\\"font-weight: 400;\\\">Uniquement dans des cas pr\\u00e9cis. La <\\\/span><b>TVA \\u00e0 5,5 %<\\\/b><span style=\\\"font-weight: 400;\\\"> concerne principalement les <\\\/span><b>travaux de r\\u00e9novation \\u00e9nerg\\u00e9tique<\\\/b><span style=\\\"font-weight: 400;\\\"> respectant des crit\\u00e8res techniques sp\\u00e9cifiques. Les travaux d\\u2019entretien ou d\\u2019am\\u00e9lioration standard rel\\u00e8vent, eux, de la <\\\/span><b>TVA \\u00e0 10 %<\\\/b><span style=\\\"font-weight: 400;\\\">.<\\\/span><\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-35deda4 e-flex e-con-boxed e-con e-parent\" data-id=\"35deda4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e68b21 elementor-cta--layout-image-left elementor-cta--tablet-layout-image-left elementor-cta--mobile-layout-image-above elementor-cta--valign-top elementor-cta--skin-classic elementor-animated-content elementor-widget elementor-widget-call-to-action\" data-id=\"5e68b21\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/muaytax.com\/wp-content\/uploads\/2025\/04\/img-blog-cta-muaytax-20.png);\" role=\"img\" aria-label=\"img-blog-cta-muaytax-20.png\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVous avez besoin d'aide ?\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tNos experts en fiscalit\u00e9 et e-commerce r\u00e9pondent \u00e0 toutes vos questions.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/muaytax.com\/fr\/contact\/\">\n\t\t\t\t\t\tNous contacter\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b801573 e-flex e-con-boxed e-con e-parent\" data-id=\"b801573\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En France, il existe <strong>4 taux de TVA<\/strong>. Si vous vous demandez <strong>quels sont les 4 taux de tva en france<\/strong>, voici la r\u00e9ponse la plus simple : le <strong>taux normal<\/strong> est de <strong>20\u00a0%<\/strong>, le <strong>taux interm\u00e9diaire<\/strong> de <strong>10\u00a0%<\/strong>, le <strong>taux r\u00e9duit<\/strong> de <strong>5,5\u00a0%<\/strong>, et le <strong>taux particulier<\/strong> (aussi appel\u00e9 <strong>super-r\u00e9duit<\/strong>) de <strong>2,1\u00a0%<\/strong>. Le bon taux d\u00e9pend ensuite du <strong>type de produit ou service<\/strong> et, dans certains cas, de <strong>conditions pr\u00e9cises<\/strong> (ex. : travaux, presse, m\u00e9dicaments).<\/p>\n","protected":false},"author":8,"featured_media":56881,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[109],"tags":[],"class_list":["post-55058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva-internationale"],"_links":{"self":[{"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/posts\/55058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/comments?post=55058"}],"version-history":[{"count":51,"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/posts\/55058\/revisions"}],"predecessor-version":[{"id":56885,"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/posts\/55058\/revisions\/56885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/media\/56881"}],"wp:attachment":[{"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/media?parent=55058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/categories?post=55058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/muaytax.com\/fr\/wp-json\/wp\/v2\/tags?post=55058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}