[{"data":1,"prerenderedAt":9813},["ShallowReactive",2],{"promotion-alert-popup-landing":3,"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20":287,"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE":292,"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo":297,"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc":302,"$f-ozAvy2PplborHpwGRnbYKLTW9v7p8_EA1JQFQ2zrYI":307,"blog-articles-undefined-benjamin-plateau-6-0":367,"BlogAuthorHero_q9DRaAoNa4g1Fjfkd2xo2FCNbsxlIz2YWO5p6U03CY":9808},{"metadata":4,"sys":7,"fields":28},{"tags":5,"concepts":6},[],[],{"space":8,"id":13,"type":14,"createdAt":15,"updatedAt":16,"environment":17,"publishedVersion":21,"revision":22,"contentType":23,"locale":27},{"sys":9},{"type":10,"linkType":11,"id":12},"Link","Space","97bcek6xbwhd","6BxbKnxuPdHFaimBOSaS92","Entry","2025-10-13T08:49:10.840Z","2026-05-07T12:04:47.749Z",{"sys":18},{"id":19,"type":10,"linkType":20},"master","Environment",257,37,{"sys":24},{"type":10,"linkType":25,"id":26},"ContentType","promotion","fr",{"name":29,"type":30,"endDate":31,"bar":32,"popup":84,"landingHero":194,"landingCover":212,"landingCoverMobile":236,"landingCoverBg":259,"landingSectionTitle":260},"Promotion principale","expertise","2026-05-18",{"metadata":33,"sys":36,"fields":49},{"tags":34,"concepts":35},[],[],{"space":37,"id":39,"type":14,"createdAt":40,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":27},{"sys":38},{"type":10,"linkType":11,"id":12},"7fO3QUrrZGhTJzClKCRp8I","2026-03-23T09:40:12.605Z","2026-05-07T10:12:36.682Z",{"sys":43},{"id":19,"type":10,"linkType":20},10,3,{"sys":47},{"type":10,"linkType":25,"id":48},"richBlock",{"name":50,"type":51,"textAlign":52,"content":53,"releaseDateFormat":81,"orientation":82,"faq":83},"Promotion principale - Bandeau","Advanced Rich Text","Center",{"nodeType":54,"data":55,"content":56},"document",{},[57],{"nodeType":58,"data":59,"content":60},"paragraph",{},[61,66,77],{"nodeType":62,"value":63,"marks":64,"data":65},"text","🎁 Offre : jusqu’à 3 mois offerts jusqu’au 17/05 ! ⏳ ",[],{},{"nodeType":67,"data":68,"content":70},"hyperlink",{"uri":69},"https://www.clementine.fr/lp/offre-1/",[71],{"nodeType":62,"value":72,"marks":73,"data":76},"J’en profite",[74],{"type":75},"underline",{},{"nodeType":62,"value":78,"marks":79,"data":80},"",[],{},"D MMMM YYYY","Vertical",false,{"metadata":85,"sys":88,"fields":100},{"tags":86,"concepts":87},[],[],{"space":89,"id":91,"type":14,"createdAt":92,"updatedAt":93,"environment":94,"publishedVersion":96,"revision":97,"contentType":98,"locale":27},{"sys":90},{"type":10,"linkType":11,"id":12},"6m25RISeNymRjizT9EM6x4","2026-03-23T09:45:52.799Z","2026-03-23T10:47:13.642Z",{"sys":95},{"id":19,"type":10,"linkType":20},25,4,{"sys":99},{"type":10,"linkType":25,"id":48},{"name":101,"type":102,"textAlign":103,"highlightColor":104,"linkOptions":105,"content":107,"releaseDateFormat":81,"faq":83},"Promotion principale - popup","Card","Left","Primary",[106],"Button",{"nodeType":54,"data":108,"content":109},{},[110,118,125,132,141,157,188],{"nodeType":111,"data":112,"content":113},"heading-3",{},[114],{"nodeType":62,"value":115,"marks":116,"data":117},"Profitez de l’offre",[],{},{"nodeType":58,"data":119,"content":120},{},[121],{"nodeType":62,"value":122,"marks":123,"data":124},"Profitez d’un logiciel de gestion tout-en-un et/ou d’une expertise comptable",[],{},{"nodeType":58,"data":126,"content":127},{},[128],{"nodeType":62,"value":129,"marks":130,"data":131},"⏰ Automatisez votre comptabilité",[],{},{"nodeType":58,"data":133,"content":134},{},[135],{"nodeType":62,"value":136,"marks":137,"data":140},"[countdown]",[138],{"type":139},"code",{},{"nodeType":58,"data":142,"content":143},{},[144,147,154],{"nodeType":62,"value":78,"marks":145,"data":146},[],{},{"nodeType":67,"data":148,"content":149},{"uri":69},[150],{"nodeType":62,"value":151,"marks":152,"data":153},"Je profite de l'offre",[],{},{"nodeType":62,"value":78,"marks":155,"data":156},[],{},{"nodeType":158,"data":159,"content":187},"embedded-asset-block",{"target":160},{"metadata":161,"sys":164,"fields":175},{"tags":162,"concepts":163},[],[],{"space":165,"id":167,"type":168,"createdAt":169,"updatedAt":170,"environment":171,"publishedVersion":173,"revision":174,"locale":27},{"sys":166},{"type":10,"linkType":11,"id":12},"4y2bGgwGfwdALjDWsunDDQ","Asset","2025-10-08T14:29:29.850Z","2026-03-04T09:57:12.402Z",{"sys":172},{"id":19,"type":10,"linkType":20},62,12,{"title":176,"description":177,"file":178},"promotion-popup","Jusqu’à 3 mois offerts",{"url":179,"details":180,"fileName":185,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/4y2bGgwGfwdALjDWsunDDQ/2e8a9eead3e24b0b178d2a682a58796c/promotion-popup.webp",{"size":181,"image":182},40314,{"width":183,"height":184},710,918,"promotion-popup.webp","image/webp",[],{"nodeType":58,"data":189,"content":190},{},[191],{"nodeType":62,"value":78,"marks":192,"data":193},[],{},{"data":195,"content":196,"nodeType":54},{},[197,205],{"data":198,"content":199,"nodeType":204},{},[200],{"data":201,"marks":202,"value":203,"nodeType":62},{},[],"La compta simplifiée pour les entrepreneurs.","heading-1",{"data":206,"content":207,"nodeType":58},{},[208],{"data":209,"marks":210,"value":211,"nodeType":62},{},[],"Découvrez notre application de gestion comptable et pilotez votre activité en toute autonomie. Ou choisissez l’accompagnement d’un cabinet d’expertise comptable qui connaît votre situation.",{"metadata":213,"sys":216,"fields":225},{"tags":214,"concepts":215},[],[],{"space":217,"id":219,"type":168,"createdAt":220,"updatedAt":221,"environment":222,"publishedVersion":224,"revision":97,"locale":27},{"sys":218},{"type":10,"linkType":11,"id":12},"6JBrObRMXbtV1w1UgbITmJ","2025-10-08T14:33:44.834Z","2026-03-23T09:47:39.770Z",{"sys":223},{"id":19,"type":10,"linkType":20},14,{"title":226,"description":227,"file":228},"promotion-landing","Jusqu'à 3 mois offerts - Logiciel de comptabilité ou Expertise comptable",{"url":229,"details":230,"fileName":235,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/6JBrObRMXbtV1w1UgbITmJ/4a0e701c43f78ba98fc0a979becf9609/promotion-landing.webp",{"size":231,"image":232},101232,{"width":233,"height":234},1318,1282,"promotion-landing.webp",{"metadata":237,"sys":240,"fields":249},{"tags":238,"concepts":239},[],[],{"space":241,"id":243,"type":168,"createdAt":244,"updatedAt":245,"environment":246,"publishedVersion":248,"revision":45,"locale":27},{"sys":242},{"type":10,"linkType":11,"id":12},"2eerI4C97kll1W4QtiAg4u","2025-10-10T09:59:42.122Z","2026-03-23T09:48:18.071Z",{"sys":247},{"id":19,"type":10,"linkType":20},13,{"title":250,"description":227,"file":251},"promotion-landing-mobile",{"url":252,"details":253,"fileName":258,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/2eerI4C97kll1W4QtiAg4u/20f7c373da84ca75bb9387e4a1ff7ab3/promotion-landing-mobile.webp",{"size":254,"image":255},29500,{"width":256,"height":257},660,326,"promotion-landing-mobile.webp","#FF7730",{"data":261,"content":262,"nodeType":54},{},[263,281],{"data":264,"content":265,"nodeType":280},{},[266,270,276],{"data":267,"marks":268,"value":269,"nodeType":62},{},[],"Profitez de ",{"data":271,"marks":272,"value":275,"nodeType":62},{},[273],{"type":274},"bold","3 mois offerts",{"data":277,"marks":278,"value":279,"nodeType":62},{},[]," dès maintenant","heading-2",{"data":282,"content":283,"nodeType":58},{},[284],{"data":285,"marks":286,"value":78,"nodeType":62},{},[],["Island",288],{"key":289,"result":290},"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20",{"head":291},{},["Island",293],{"key":294,"result":295},"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE",{"head":296},{},["Island",298],{"key":299,"result":300},"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo",{"head":301},{},["Island",303],{"key":304,"result":305},"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc",{"head":306},{},{"metadata":308,"sys":311,"fields":323},{"tags":309,"concepts":310},[],[],{"space":312,"id":314,"type":14,"createdAt":315,"updatedAt":315,"environment":316,"publishedVersion":318,"revision":319,"contentType":320,"locale":27},{"sys":313},{"type":10,"linkType":11,"id":12},"7oW0FAKl81KJPgjfaUIzsH","2026-03-27T13:34:43.204Z",{"sys":317},{"id":19,"type":10,"linkType":20},8,1,{"sys":321},{"type":10,"linkType":25,"id":322},"author",{"name":324,"slug":325,"profilePicture":326,"job":347,"introduction":348,"presentation":349,"linkedin":366},"Benjamin Plateau","benjamin-plateau",{"metadata":327,"sys":330,"fields":338},{"tags":328,"concepts":329},[],[],{"space":331,"id":333,"type":168,"createdAt":334,"updatedAt":334,"environment":335,"publishedVersion":337,"revision":319,"locale":27},{"sys":332},{"type":10,"linkType":11,"id":12},"6kglyCGYpVNBfbL6wADSHU","2026-03-27T13:32:49.647Z",{"sys":336},{"id":19,"type":10,"linkType":20},7,{"title":325,"description":339,"file":340},"Photo de profil de Benjamin Plateau",{"url":341,"details":342,"fileName":346,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/6kglyCGYpVNBfbL6wADSHU/0d76e1952579586677e826fde54a119e/benjamin-plateau.webp",{"size":343,"image":344},21538,{"width":345,"height":345},512,"benjamin-plateau.webp","Operations Manager","Fort de 8 ans d’expérience en gestion comptable et management, Benjamin partage sa vision opérationnelle pour optimiser les processus et la performance des organisations.",{"data":350,"content":351,"nodeType":54},{},[352,359],{"data":353,"content":354,"nodeType":58},{},[355],{"data":356,"marks":357,"value":358,"nodeType":62},{},[],"Avec près de huit ans d’expérience en comptabilité et en management d’équipe, Benjamin est aujourd’hui Operations Manager chez Clementine. Il a construit un parcours complet, allant de la production comptable à la supervision d’un service, avant d’évoluer vers un rôle centré sur l’organisation et la coordination.",{"data":360,"content":361,"nodeType":58},{},[362],{"data":363,"marks":364,"value":365,"nodeType":62},{},[],"Après plusieurs années à produire et réviser les dossiers jusqu’au bilan, Benjamin a évolué vers des fonctions d’encadrement avant de rejoindre Clementine en tant que chef comptable. Il y a structuré les méthodes, accompagné les équipes et renforcé la qualité des process, avant de prendre la responsabilité opérationnelle du service en 2023.","https://www.linkedin.com/in/benjamin-plateau-1a3454a0/",{"items":368,"total":9805,"skip":9806,"limit":9807},[369,1533,2505,4951,7290,8813],{"metadata":370,"sys":373,"fields":376},{"tags":371,"concepts":372},[],[],{"id":374,"updatedAt":375},"59dhimd4WQNmSVmQ4jnsgh","2026-05-07T09:48:01.806Z",{"slug":377,"title":378,"cover":379,"category":401,"publishedAt":420,"content":421},"arrhes-ou-acompte","Arrhes ou acompte : savoir les distinguer pour éviter les litiges",{"metadata":380,"sys":383,"fields":390},{"tags":381,"concepts":382},[],[],{"space":384,"id":386,"type":168,"createdAt":387,"updatedAt":387,"environment":388,"publishedVersion":97,"revision":319,"locale":27},{"sys":385},{"type":10,"linkType":11,"id":12},"6buwpQn6Zte2zbIh1KODNn","2026-05-07T07:14:27.553Z",{"sys":389},{"id":19,"type":10,"linkType":20},{"title":391,"description":392,"file":393},"Arrhes ou acompte","Cover article arrhes ou acompte",{"url":394,"details":395,"fileName":400,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/6buwpQn6Zte2zbIh1KODNn/529de94b6304cf0245e7ab1c1984fc18/arrhes_ou_acompte.webp",{"size":396,"image":397},112732,{"width":398,"height":399},1920,1080,"arrhes ou acompte.webp",{"metadata":402,"sys":405,"fields":415},{"tags":403,"concepts":404},[],[],{"space":406,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":410,"publishedVersion":97,"revision":319,"contentType":412,"locale":27},{"sys":407},{"type":10,"linkType":11,"id":12},"3BdRR1e5w4G7K8eh5Por5X","2022-09-22T10:34:12.990Z",{"sys":411},{"id":19,"type":10,"linkType":20},{"sys":413},{"type":10,"linkType":25,"id":414},"articleCategory",{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"Comptabilité, social et juridique","comptabilite-social-et-juridique","Découvrez nos conseils sur la compta, le social et le juridique","Nos équipes dénichent pour vous, des conseils sur la comptabilité, le social et le juridique pour mieux comprendre le fonctionnement de votre entreprise.","2026-05-07",{"nodeType":54,"data":422,"content":423},{},[424,440,447,454,466,491,498,550,557,574,581,617,624,723,730,737,744,751,976,983,999,1006,1031,1047,1054,1069,1107,1114,1164,1171,1204,1211,1218,1276,1292,1299,1323,1330,1342,1349,1408,1415,1422,1438,1471,1491,1498,1505,1512,1519,1526],{"nodeType":58,"data":425,"content":426},{},[427,431,436],{"nodeType":62,"value":428,"marks":429,"data":430},"Dans le monde des ventes et des prestations de services, il est courant de verser une somme à l’avance. Mais quelle est la différence entre ",[],{},{"nodeType":62,"value":432,"marks":433,"data":435},"arrhes ou acompte",[434],{"type":274},{},{"nodeType":62,"value":437,"marks":438,"data":439},", et quelles conséquences peuvent en découler ? Comprendre cette distinction est essentiel pour éviter les litiges, sécuriser vos transactions et protéger vos intérêts, que vous soyez client ou professionnel.",[],{},{"nodeType":58,"data":441,"content":442},{},[443],{"nodeType":62,"value":444,"marks":445,"data":446},"Dans cet article, nous vous expliquons simplement ce que sont les arrhes et les acomptes, nous présentons un tableau récapitulatif clair de leurs différences, nous détaillons les risques en cas de mauvaise utilisation et nous vous guidons pour choisir la solution la plus adaptée.",[],{},{"nodeType":280,"data":448,"content":449},{},[450],{"nodeType":62,"value":451,"marks":452,"data":453},"À quoi correspondent les arrhes ?",[],{},{"nodeType":58,"data":455,"content":456},{},[457,462],{"nodeType":62,"value":458,"marks":459,"data":461},"Les arrhes correspondent à une somme versée à l’avance par un client (qu’il soit particulier ou professionnel) à un vendeur lors de l’achat d’un bien ou d’une prestation de service",[460],{"type":274},{},{"nodeType":62,"value":463,"marks":464,"data":465},".",[],{},{"nodeType":58,"data":467,"content":468},{},[469,473,478,482,487],{"nodeType":62,"value":470,"marks":471,"data":472},"Elles jouent le rôle d’un geste de bonne foi, qui marque l’intention d’acheter, mais ",[],{},{"nodeType":62,"value":474,"marks":475,"data":477},"n’engagent pas définitivement les parties",[476],{"type":274},{},{"nodeType":62,"value":479,"marks":480,"data":481},". Concrètement, cela signifie que les deux parties peuvent ",[],{},{"nodeType":62,"value":483,"marks":484,"data":486},"revenir sur leur décision",[485],{"type":274},{},{"nodeType":62,"value":488,"marks":489,"data":490},", même après le versement des arrhes. ",[],{},{"nodeType":58,"data":492,"content":493},{},[494],{"nodeType":62,"value":495,"marks":496,"data":497},"En ce qui concerne le remboursement des arrhes, la loi précise que : ",[],{},{"nodeType":499,"data":500,"content":501},"unordered-list",{},[502,526],{"nodeType":503,"data":504,"content":505},"list-item",{},[506],{"nodeType":58,"data":507,"content":508},{},[509,514,518,523],{"nodeType":62,"value":510,"marks":511,"data":513},"Si l’acheteur annule",[512],{"type":274},{},{"nodeType":62,"value":515,"marks":516,"data":517},", sauf mention contraire indiquée dans le contrat, il ",[],{},{"nodeType":62,"value":519,"marks":520,"data":522},"perd la somme versée",[521],{"type":274},{},{"nodeType":62,"value":463,"marks":524,"data":525},[],{},{"nodeType":503,"data":527,"content":528},{},[529],{"nodeType":58,"data":530,"content":531},{},[532,537,541,546],{"nodeType":62,"value":533,"marks":534,"data":536},"Si le vendeur annule",[535],{"type":274},{},{"nodeType":62,"value":538,"marks":539,"data":540},", l’acheteur peut demander le ",[],{},{"nodeType":62,"value":542,"marks":543,"data":545},"double des arrhes versées",[544],{"type":274},{},{"nodeType":62,"value":547,"marks":548,"data":549},". ",[],{},{"nodeType":58,"data":551,"content":552},{},[553],{"nodeType":62,"value":554,"marks":555,"data":556},"Par exemple : vous réservez un gîte pour vos vacances et versez 200 €. Si ce paiement correspond à des arrhes et que vous annulez, vous perdez ces 200 €, mais le propriétaire ne peut pas vous réclamer le reste du séjour.",[],{},{"nodeType":58,"data":558,"content":559},{},[560,564,570],{"nodeType":62,"value":561,"marks":562,"data":563},"💡 ",[],{},{"nodeType":62,"value":565,"marks":566,"data":569},"À savoir",[567,568],{"type":75},{"type":274},{},{"nodeType":62,"value":571,"marks":572,"data":573}," : sans précision dans le contrat, toute somme versée à l’avance est considérée par défaut comme des arrhes.",[],{},{"nodeType":280,"data":575,"content":576},{},[577],{"nodeType":62,"value":578,"marks":579,"data":580},"Qu’est-ce qu’un acompte ?",[],{},{"nodeType":58,"data":582,"content":583},{},[584,589,599,604,608,613],{"nodeType":62,"value":585,"marks":586,"data":588},"L’",[587],{"type":274},{},{"nodeType":67,"data":590,"content":592},{"uri":591},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-d-acompte/",[593],{"nodeType":62,"value":594,"marks":595,"data":598},"acompte",[596,597],{"type":75},{"type":274},{},{"nodeType":62,"value":600,"marks":601,"data":603}," correspond également à une somme versée à l’avance avant la finalisation de l’achat d’un bien ou d’une prestation de services. ",[602],{"type":274},{},{"nodeType":62,"value":605,"marks":606,"data":607},"Contrairement aux arrhes,",[],{},{"nodeType":62,"value":609,"marks":610,"data":612}," il engage le vendeur ainsi que l’acheteur.",[611],{"type":274},{},{"nodeType":62,"value":614,"marks":615,"data":616}," ",[],{},{"nodeType":58,"data":618,"content":619},{},[620],{"nodeType":62,"value":621,"marks":622,"data":623},"Concrètement, sauf accord contraire, le vendeur doit honorer sa vente et l’acheteur doit régler le solde. En cas d’annulation, les conséquences dépendent de la partie responsable : ",[],{},{"nodeType":499,"data":625,"content":626},{},[627,675],{"nodeType":503,"data":628,"content":629},{},[630,642],{"nodeType":58,"data":631,"content":632},{},[633,638],{"nodeType":62,"value":634,"marks":635,"data":637},"Si l’acheteur se rétracte",[636],{"type":274},{},{"nodeType":62,"value":639,"marks":640,"data":641},", le vendeur peut : ",[],{},{"nodeType":499,"data":643,"content":644},{},[645,655,665],{"nodeType":503,"data":646,"content":647},{},[648],{"nodeType":58,"data":649,"content":650},{},[651],{"nodeType":62,"value":652,"marks":653,"data":654},"refuser l’annulation et exiger le paiement du solde restant ;",[],{},{"nodeType":503,"data":656,"content":657},{},[658],{"nodeType":58,"data":659,"content":660},{},[661],{"nodeType":62,"value":662,"marks":663,"data":664},"demander en justice l’exécution de la vente ;",[],{},{"nodeType":503,"data":666,"content":667},{},[668],{"nodeType":58,"data":669,"content":670},{},[671],{"nodeType":62,"value":672,"marks":673,"data":674},"accepter et conserver l’acompte et/ou réclamer des dommages et intérêts.",[],{},{"nodeType":503,"data":676,"content":677},{},[678,690],{"nodeType":58,"data":679,"content":680},{},[681,686],{"nodeType":62,"value":682,"marks":683,"data":685},"Si le vendeur renonce à la vente",[684],{"type":274},{},{"nodeType":62,"value":687,"marks":688,"data":689},", le client peut obtenir : ",[],{},{"nodeType":499,"data":691,"content":692},{},[693,703,713],{"nodeType":503,"data":694,"content":695},{},[696],{"nodeType":58,"data":697,"content":698},{},[699],{"nodeType":62,"value":700,"marks":701,"data":702},"l’exécution forcée du contrat ; ",[],{},{"nodeType":503,"data":704,"content":705},{},[706],{"nodeType":58,"data":707,"content":708},{},[709],{"nodeType":62,"value":710,"marks":711,"data":712},"le remboursement intégral de l’acompte ; ",[],{},{"nodeType":503,"data":714,"content":715},{},[716],{"nodeType":58,"data":717,"content":718},{},[719],{"nodeType":62,"value":720,"marks":721,"data":722},"le paiement de dommages et intérêts pour le préjudice subi. ",[],{},{"nodeType":58,"data":724,"content":725},{},[726],{"nodeType":62,"value":727,"marks":728,"data":729},"Attention, tout de même, car lorsque le contrat prévoit un droit de rétractation, l’acompte doit être remboursé intégralement si l’acheteur exerce ce droit dans le délai légal. ",[],{},{"nodeType":58,"data":731,"content":732},{},[733],{"nodeType":62,"value":734,"marks":735,"data":736},"Par exemple : un artisan vous facture 1 000 € pour des travaux et vous versez 300 € d’acompte. Si vous vous rétractez après le délai légal, l’artisan peut exiger le paiement du solde et, le cas échéant, demander des dommages et intérêts pour le préjudice subi.",[],{},{"nodeType":280,"data":738,"content":739},{},[740],{"nodeType":62,"value":741,"marks":742,"data":743},"Arrhes ou acompte : tableau récapitulatif de leurs différences",[],{},{"nodeType":58,"data":745,"content":746},{},[747],{"nodeType":62,"value":748,"marks":749,"data":750},"Bien que les arrhes et l’acompte soient tous deux des paiements effectués à l’avance, leurs effets juridiques et financiers diffèrent sensiblement. Le tableau ci-dessous vous permet de visualiser en un coup d’œil ces différences essentielles :  ",[],{},{"nodeType":752,"data":753,"content":754},"table",{},[755,793,828,862,896,930],{"nodeType":756,"data":757,"content":758},"table-row",{},[759,771,782],{"nodeType":760,"data":761,"content":762},"table-header-cell",{},[763],{"nodeType":58,"data":764,"content":765},{},[766],{"nodeType":62,"value":767,"marks":768,"data":770},"Critère",[769],{"type":274},{},{"nodeType":760,"data":772,"content":773},{},[774],{"nodeType":58,"data":775,"content":776},{},[777],{"nodeType":62,"value":778,"marks":779,"data":781},"Arrhes",[780],{"type":274},{},{"nodeType":760,"data":783,"content":784},{},[785],{"nodeType":58,"data":786,"content":787},{},[788],{"nodeType":62,"value":789,"marks":790,"data":792},"Acompte",[791],{"type":274},{},{"nodeType":756,"data":794,"content":795},{},[796,808,818],{"nodeType":797,"data":798,"content":799},"table-cell",{},[800],{"nodeType":58,"data":801,"content":802},{},[803],{"nodeType":62,"value":804,"marks":805,"data":807},"Engagement des parties",[806],{"type":274},{},{"nodeType":797,"data":809,"content":810},{},[811],{"nodeType":58,"data":812,"content":813},{},[814],{"nodeType":62,"value":815,"marks":816,"data":817},"Ni le vendeur ni l’acheteur ne sont obligés de finaliser la transaction.",[],{},{"nodeType":797,"data":819,"content":820},{},[821],{"nodeType":58,"data":822,"content":823},{},[824],{"nodeType":62,"value":825,"marks":826,"data":827},"Le vendeur doit exécuter la vente/prestation, et l’acheteur doit payer le solde.",[],{},{"nodeType":756,"data":829,"content":830},{},[831,842,852],{"nodeType":797,"data":832,"content":833},{},[834],{"nodeType":58,"data":835,"content":836},{},[837],{"nodeType":62,"value":838,"marks":839,"data":841},"Annulation par l’acheteur",[840],{"type":274},{},{"nodeType":797,"data":843,"content":844},{},[845],{"nodeType":58,"data":846,"content":847},{},[848],{"nodeType":62,"value":849,"marks":850,"data":851},"L’acheteur peut se rétracter, mais perd les arrhes versées.",[],{},{"nodeType":797,"data":853,"content":854},{},[855],{"nodeType":58,"data":856,"content":857},{},[858],{"nodeType":62,"value":859,"marks":860,"data":861},"Le vendeur peut refuser l’annulation et exiger le paiement du solde ou l’exécution de la vente, ou accepter l’annulation, mais conserver l’acompte et/ou demander des dommages et intérêts.",[],{},{"nodeType":756,"data":863,"content":864},{},[865,876,886],{"nodeType":797,"data":866,"content":867},{},[868],{"nodeType":58,"data":869,"content":870},{},[871],{"nodeType":62,"value":872,"marks":873,"data":875},"Annulation par le vendeur",[874],{"type":274},{},{"nodeType":797,"data":877,"content":878},{},[879],{"nodeType":58,"data":880,"content":881},{},[882],{"nodeType":62,"value":883,"marks":884,"data":885},"Le vendeur doit rembourser le double des arrhes.",[],{},{"nodeType":797,"data":887,"content":888},{},[889],{"nodeType":58,"data":890,"content":891},{},[892],{"nodeType":62,"value":893,"marks":894,"data":895},"Le client peut obtenir l’exécution forcée du contrat, le remboursement de l’acompte et/ou des dommages et intérêts.",[],{},{"nodeType":756,"data":897,"content":898},{},[899,910,920],{"nodeType":797,"data":900,"content":901},{},[902],{"nodeType":58,"data":903,"content":904},{},[905],{"nodeType":62,"value":906,"marks":907,"data":909},"Conséquences financières",[908],{"type":274},{},{"nodeType":797,"data":911,"content":912},{},[913],{"nodeType":58,"data":914,"content":915},{},[916],{"nodeType":62,"value":917,"marks":918,"data":919},"Risque limité à la perte des arrhes pour l’acheteur ; le professionnel conserve la somme versée, mais perd la vente complète.",[],{},{"nodeType":797,"data":921,"content":922},{},[923],{"nodeType":58,"data":924,"content":925},{},[926],{"nodeType":62,"value":927,"marks":928,"data":929},"Engagement ferme : risque financier plus important en cas d’annulation, mais sécurise le paiement et réduit le risque d’impayé.",[],{},{"nodeType":756,"data":931,"content":932},{},[933,944,954],{"nodeType":797,"data":934,"content":935},{},[936],{"nodeType":58,"data":937,"content":938},{},[939],{"nodeType":62,"value":940,"marks":941,"data":943},"Règle par défaut",[942],{"type":274},{},{"nodeType":797,"data":945,"content":946},{},[947],{"nodeType":58,"data":948,"content":949},{},[950],{"nodeType":62,"value":951,"marks":952,"data":953},"Si non précisé dans le contrat, la somme versée est considérée comme des arrhes.",[],{},{"nodeType":797,"data":955,"content":956},{},[957],{"nodeType":58,"data":958,"content":959},{},[960,964,973],{"nodeType":62,"value":961,"marks":962,"data":963},"L’acompte doit être explicitement mentionné dans ",[],{},{"nodeType":67,"data":965,"content":967},{"uri":966},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-facturation-en-entreprise/",[968],{"nodeType":62,"value":969,"marks":970,"data":972},"le contrat ou le devis",[971],{"type":75},{},{"nodeType":62,"value":463,"marks":974,"data":975},[],{},{"nodeType":280,"data":977,"content":978},{},[979],{"nodeType":62,"value":980,"marks":981,"data":982},"Quels sont les risques en cas de mauvaise utilisation des arrhes et des acomptes ?",[],{},{"nodeType":58,"data":984,"content":985},{},[986,990,995],{"nodeType":62,"value":987,"marks":988,"data":989},"La distinction entre arrhes ou acompte ne relève pas seulement d’un détail juridique : une mauvaise utilisation ou une absence de précision peut entraîner des ",[],{},{"nodeType":62,"value":991,"marks":992,"data":994},"conséquences importantes en cas de litige",[993],{"type":274},{},{"nodeType":62,"value":996,"marks":997,"data":998},". Que vous soyez professionnel ou client, les risques sont bien réels.",[],{},{"nodeType":111,"data":1000,"content":1001},{},[1002],{"nodeType":62,"value":1003,"marks":1004,"data":1005},"Une requalification automatique du paiement",[],{},{"nodeType":58,"data":1007,"content":1008},{},[1009,1014,1023,1028],{"nodeType":62,"value":1010,"marks":1011,"data":1013},"En l’absence de ",[1012],{"type":274},{},{"nodeType":67,"data":1015,"content":1016},{"uri":966},[1017],{"nodeType":62,"value":1018,"marks":1019,"data":1022},"mention claire",[1020,1021],{"type":75},{"type":274},{},{"nodeType":62,"value":1024,"marks":1025,"data":1027}," dans le contrat, le devis ou le bon de commande, la loi considère par défaut que la somme versée correspond à des arrhes",[1026],{"type":274},{},{"nodeType":62,"value":463,"marks":1029,"data":1030},[],{},{"nodeType":58,"data":1032,"content":1033},{},[1034,1038,1043],{"nodeType":62,"value":1035,"marks":1036,"data":1037},"Concrètement, cela signifie que le client peut annuler librement et que le professionnel ne peut pas exiger le paiement du solde. Cela peut représenter un ",[],{},{"nodeType":62,"value":1039,"marks":1040,"data":1042},"manque à gagner important",[1041],{"type":274},{},{"nodeType":62,"value":1044,"marks":1045,"data":1046},", surtout si vous avez déjà engagé des frais ou acheté du matériel en pensant être protégé par un acompte.",[],{},{"nodeType":111,"data":1048,"content":1049},{},[1050],{"nodeType":62,"value":1051,"marks":1052,"data":1053},"Des pertes financières parfois importantes",[],{},{"nodeType":58,"data":1055,"content":1056},{},[1057,1061,1066],{"nodeType":62,"value":1058,"marks":1059,"data":1060},"Une mauvaise qualification peut avoir un impact direct sur votre trésorerie. En effet, un acompte non précisé peut être requalifié en arrhes. Dans ce cas, si le client annule, ",[],{},{"nodeType":62,"value":1062,"marks":1063,"data":1065},"vous ne pouvez pas l’obliger à régler le solde de la prestation",[1064],{"type":274},{},{"nodeType":62,"value":547,"marks":1067,"data":1068},[],{},{"nodeType":58,"data":1070,"content":1071},{},[1072,1076,1085,1089,1094,1098,1103],{"nodeType":62,"value":1073,"marks":1074,"data":1075},"Les arrhes peuvent également entraîner une perte de ",[],{},{"nodeType":67,"data":1077,"content":1079},{"uri":1078},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires/",[1080],{"nodeType":62,"value":1081,"marks":1082,"data":1084},"chiffre d’affaires",[1083],{"type":75},{},{"nodeType":62,"value":1086,"marks":1087,"data":1088}," indirecte. En cas d’annulation, le professionnel conserve la somme versée, mais ",[],{},{"nodeType":62,"value":1090,"marks":1091,"data":1093},"perd la vente complète",[1092],{"type":274},{},{"nodeType":62,"value":1095,"marks":1096,"data":1097},". Il peut aussi ",[],{},{"nodeType":62,"value":1099,"marks":1100,"data":1102},"se retrouver dans l’impossibilité de remplacer le client",[1101],{"type":274},{},{"nodeType":62,"value":1104,"marks":1105,"data":1106},", notamment lorsque le planning ou les ressources avaient été réservés à l’avance.",[],{},{"nodeType":111,"data":1108,"content":1109},{},[1110],{"nodeType":62,"value":1111,"marks":1112,"data":1113},"Des litiges fréquents et coûteux",[],{},{"nodeType":58,"data":1115,"content":1116},{},[1117,1121,1126,1130,1135,1139,1144,1148,1153,1156,1161],{"nodeType":62,"value":1118,"marks":1119,"data":1120},"Les conflits liés aux arrhes et acomptes sont fréquents, notamment en cas de ",[],{},{"nodeType":62,"value":1122,"marks":1123,"data":1125},"désaccord sur la nature du paiement",[1124],{"type":274},{},{"nodeType":62,"value":1127,"marks":1128,"data":1129},", de ",[],{},{"nodeType":62,"value":1131,"marks":1132,"data":1134},"refus de remboursement",[1133],{"type":274},{},{"nodeType":62,"value":1136,"marks":1137,"data":1138},", d’",[],{},{"nodeType":62,"value":1140,"marks":1141,"data":1143},"annulation contestée",[1142],{"type":274},{},{"nodeType":62,"value":1145,"marks":1146,"data":1147}," ou de ",[],{},{"nodeType":62,"value":1149,"marks":1150,"data":1152},"non-exécution",[1151],{"type":274},{},{"nodeType":62,"value":1145,"marks":1154,"data":1155},[],{},{"nodeType":62,"value":1157,"marks":1158,"data":1160},"retard de la prestation",[1159],{"type":274},{},{"nodeType":62,"value":463,"marks":1162,"data":1163},[],{},{"nodeType":58,"data":1165,"content":1166},{},[1167],{"nodeType":62,"value":1168,"marks":1169,"data":1170},"En cas de contentieux, les conséquences peuvent inclure : ",[],{},{"nodeType":499,"data":1172,"content":1173},{},[1174,1184,1194],{"nodeType":503,"data":1175,"content":1176},{},[1177],{"nodeType":58,"data":1178,"content":1179},{},[1180],{"nodeType":62,"value":1181,"marks":1182,"data":1183},"une exécution forcée du contrat ; ",[],{},{"nodeType":503,"data":1185,"content":1186},{},[1187],{"nodeType":58,"data":1188,"content":1189},{},[1190],{"nodeType":62,"value":1191,"marks":1192,"data":1193},"le remboursement des sommes versées ; ",[],{},{"nodeType":503,"data":1195,"content":1196},{},[1197],{"nodeType":58,"data":1198,"content":1199},{},[1200],{"nodeType":62,"value":1201,"marks":1202,"data":1203},"le paiement de dommages et intérêts. ",[],{},{"nodeType":111,"data":1205,"content":1206},{},[1207],{"nodeType":62,"value":1208,"marks":1209,"data":1210},"Un impact sur la relation commerciale",[],{},{"nodeType":58,"data":1212,"content":1213},{},[1214],{"nodeType":62,"value":1215,"marks":1216,"data":1217},"Au-delà du droit, une mauvaise gestion des arrhes ou acomptes peut détériorer la relation client et entraîner :",[],{},{"nodeType":499,"data":1219,"content":1220},{},[1221,1240,1258],{"nodeType":503,"data":1222,"content":1223},{},[1224],{"nodeType":58,"data":1225,"content":1226},{},[1227,1231,1236],{"nodeType":62,"value":1228,"marks":1229,"data":1230},"des ",[],{},{"nodeType":62,"value":1232,"marks":1233,"data":1235},"incompréhensions",[1234],{"type":274},{},{"nodeType":62,"value":1237,"marks":1238,"data":1239}," ; ",[],{},{"nodeType":503,"data":1241,"content":1242},{},[1243],{"nodeType":58,"data":1244,"content":1245},{},[1246,1249,1254],{"nodeType":62,"value":1228,"marks":1247,"data":1248},[],{},{"nodeType":62,"value":1250,"marks":1251,"data":1253},"tensions",[1252],{"type":274},{},{"nodeType":62,"value":1255,"marks":1256,"data":1257}," lors d’une annulation ; ",[],{},{"nodeType":503,"data":1259,"content":1260},{},[1261],{"nodeType":58,"data":1262,"content":1263},{},[1264,1268,1273],{"nodeType":62,"value":1265,"marks":1266,"data":1267},"une ",[],{},{"nodeType":62,"value":1269,"marks":1270,"data":1272},"perte de confiance",[1271],{"type":274},{},{"nodeType":62,"value":463,"marks":1274,"data":1275},[],{},{"nodeType":58,"data":1277,"content":1278},{},[1279,1283,1288],{"nodeType":62,"value":1280,"marks":1281,"data":1282},"Cela peut également ",[],{},{"nodeType":62,"value":1284,"marks":1285,"data":1287},"nuire à votre réputation",[1286],{"type":274},{},{"nodeType":62,"value":1289,"marks":1290,"data":1291},", notamment via les avis en ligne ou le bouche-à-oreille. ",[],{},{"nodeType":280,"data":1293,"content":1294},{},[1295],{"nodeType":62,"value":1296,"marks":1297,"data":1298},"Arrhes ou acompte : lequel choisir selon votre situation ?",[],{},{"nodeType":58,"data":1300,"content":1301},{},[1302,1306,1311,1315,1320],{"nodeType":62,"value":1303,"marks":1304,"data":1305},"Choisir entre arrhes et acompte ne doit jamais être laissé au hasard. Ce choix dépend directement de votre besoin de ",[],{},{"nodeType":62,"value":1307,"marks":1308,"data":1310},"flexibilité ",[1309],{"type":274},{},{"nodeType":62,"value":1312,"marks":1313,"data":1314},"ou de ",[],{},{"nodeType":62,"value":1316,"marks":1317,"data":1319},"sécurité contractuelle",[1318],{"type":274},{},{"nodeType":62,"value":463,"marks":1321,"data":1322},[],{},{"nodeType":111,"data":1324,"content":1325},{},[1326],{"nodeType":62,"value":1327,"marks":1328,"data":1329},"Vous êtes client",[],{},{"nodeType":58,"data":1331,"content":1332},{},[1333,1338],{"nodeType":62,"value":1334,"marks":1335,"data":1337},"Si vous souhaitez avoir la possibilité d’annuler un achat ou une réservation sans trop de contraintes, les arrhes sont plus adaptées",[1336],{"type":274},{},{"nodeType":62,"value":1339,"marks":1340,"data":1341},". En effet, elles offrent la possibilité de vous désister librement sans avoir à régler l’intégralité de la somme. En revanche, la somme déjà versée est alors perdue. ",[],{},{"nodeType":58,"data":1343,"content":1344},{},[1345],{"nodeType":62,"value":1346,"marks":1347,"data":1348},"Les arrhes sont idéales pour :",[],{},{"nodeType":499,"data":1350,"content":1351},{},[1352,1388,1398],{"nodeType":503,"data":1353,"content":1354},{},[1355],{"nodeType":58,"data":1356,"content":1357},{},[1358,1362,1371,1375,1384],{"nodeType":62,"value":1359,"marks":1360,"data":1361},"les réservations (",[],{},{"nodeType":67,"data":1363,"content":1365},{"uri":1364},"https://www.clementine.fr/blog/taxes-et-impots/tva-hotel/",[1366],{"nodeType":62,"value":1367,"marks":1368,"data":1370},"hôtel",[1369],{"type":75},{},{"nodeType":62,"value":1372,"marks":1373,"data":1374},", ",[],{},{"nodeType":67,"data":1376,"content":1378},{"uri":1377},"https://www.clementine.fr/blog/taxes-et-impots/fiscalite-des-locations-saisonnieres/",[1379],{"nodeType":62,"value":1380,"marks":1381,"data":1383},"location saisonnière",[1382],{"type":75},{},{"nodeType":62,"value":1385,"marks":1386,"data":1387},") ;",[],{},{"nodeType":503,"data":1389,"content":1390},{},[1391],{"nodeType":58,"data":1392,"content":1393},{},[1394],{"nodeType":62,"value":1395,"marks":1396,"data":1397},"les achats incertains ; ",[],{},{"nodeType":503,"data":1399,"content":1400},{},[1401],{"nodeType":58,"data":1402,"content":1403},{},[1404],{"nodeType":62,"value":1405,"marks":1406,"data":1407},"les projets encore en réflexion.",[],{},{"nodeType":58,"data":1409,"content":1410},{},[1411],{"nodeType":62,"value":1412,"marks":1413,"data":1414},"Par exemple : vous réservez un gîte plusieurs mois à l’avance sans certitude, mieux vaut verser des arrhes plutôt qu’un acompte.",[],{},{"nodeType":111,"data":1416,"content":1417},{},[1418],{"nodeType":62,"value":1419,"marks":1420,"data":1421},"Vous êtes professionnel",[],{},{"nodeType":58,"data":1423,"content":1424},{},[1425,1429,1434],{"nodeType":62,"value":1426,"marks":1427,"data":1428},"En tant que professionnel, ",[],{},{"nodeType":62,"value":1430,"marks":1431,"data":1433},"si vous voulez vous protéger des annulations, l’acompte est fortement recommandé",[1432],{"type":274},{},{"nodeType":62,"value":1435,"marks":1436,"data":1437},". Il permet : ",[],{},{"nodeType":499,"data":1439,"content":1440},{},[1441,1451,1461],{"nodeType":503,"data":1442,"content":1443},{},[1444],{"nodeType":58,"data":1445,"content":1446},{},[1447],{"nodeType":62,"value":1448,"marks":1449,"data":1450},"l’engagement ferme du client ; ",[],{},{"nodeType":503,"data":1452,"content":1453},{},[1454],{"nodeType":58,"data":1455,"content":1456},{},[1457],{"nodeType":62,"value":1458,"marks":1459,"data":1460},"l’obligation de payer la totalité de la somme en cas d’annulation ;",[],{},{"nodeType":503,"data":1462,"content":1463},{},[1464],{"nodeType":58,"data":1465,"content":1466},{},[1467],{"nodeType":62,"value":1468,"marks":1469,"data":1470},"la réduction du risque d’impayé.",[],{},{"nodeType":58,"data":1472,"content":1473},{},[1474,1478,1487],{"nodeType":62,"value":1475,"marks":1476,"data":1477},"L’acompte est idéal pour les artisans et les professionnels du BTP, les ",[],{},{"nodeType":67,"data":1479,"content":1481},{"uri":1480},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilite-freelance/",[1482],{"nodeType":62,"value":1483,"marks":1484,"data":1486},"freelances",[1485],{"type":75},{},{"nodeType":62,"value":1488,"marks":1489,"data":1490},", les prestations sur mesure et les commandes nécessitant un achat de matériel.",[],{},{"nodeType":58,"data":1492,"content":1493},{},[1494],{"nodeType":62,"value":1495,"marks":1496,"data":1497},"Par exemple : un artisan qui démarre un chantier et qui doit acheter des matériaux doit privilégier un acompte pour éviter les désistements de dernière minute.",[],{},{"nodeType":280,"data":1499,"content":1500},{},[1501],{"nodeType":62,"value":1502,"marks":1503,"data":1504},"FAQ",[],{},{"nodeType":111,"data":1506,"content":1507},{},[1508],{"nodeType":62,"value":1509,"marks":1510,"data":1511},"Peut-on récupérer un acompte ?",[],{},{"nodeType":58,"data":1513,"content":1514},{},[1515],{"nodeType":62,"value":1516,"marks":1517,"data":1518},"Oui, lorsque le client renonce à l’achat dans le délai légal de rétractation ou lorsque le vendeur annule la vente.",[],{},{"nodeType":111,"data":1520,"content":1521},{},[1522],{"nodeType":62,"value":1523,"marks":1524,"data":1525},"Quelle différence entre des arrhes et un acompte ?",[],{},{"nodeType":58,"data":1527,"content":1528},{},[1529],{"nodeType":62,"value":1530,"marks":1531,"data":1532},"Les arrhes permettent de se désister sans obligation, l’acompte engage définitivement les deux parties.",[],{},{"metadata":1534,"sys":1537,"fields":1540},{"tags":1535,"concepts":1536},[],[],{"id":1538,"updatedAt":1539},"1zj9iwFzro7fHNURuPUxRN","2026-05-06T08:39:18.281Z",{"slug":1541,"title":1542,"cover":1543,"category":1562,"publishedAt":1574,"content":1575},"micro-foncier","Comprendre le régime micro-foncier facilement",{"metadata":1544,"sys":1547,"fields":1554},{"tags":1545,"concepts":1546},[],[],{"space":1548,"id":1550,"type":168,"createdAt":1551,"updatedAt":1551,"environment":1552,"publishedVersion":97,"revision":319,"locale":27},{"sys":1549},{"type":10,"linkType":11,"id":12},"wOhXHjlQPZYH01P4BWHnl","2026-05-06T08:39:03.256Z",{"sys":1553},{"id":19,"type":10,"linkType":20},{"title":1541,"description":1555,"file":1556},"Cover article micro-foncier",{"url":1557,"details":1558,"fileName":1561,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/wOhXHjlQPZYH01P4BWHnl/8e7a90d6f7644e2038a89cfc747e132c/micro-foncier.webp",{"size":1559,"image":1560},219256,{"width":398,"height":399},"micro-foncier.webp",{"metadata":1563,"sys":1566,"fields":1573},{"tags":1564,"concepts":1565},[],[],{"space":1567,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":1569,"publishedVersion":97,"revision":319,"contentType":1571,"locale":27},{"sys":1568},{"type":10,"linkType":11,"id":12},{"sys":1570},{"id":19,"type":10,"linkType":20},{"sys":1572},{"type":10,"linkType":25,"id":414},{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"2026-05-06",{"data":1576,"content":1577,"nodeType":54},{},[1578,1593,1600,1607,1641,1668,1675,1712,1724,1731,1764,1799,1865,1872,1918,1938,1962,1969,1976,1983,2117,2124,2131,2147,2216,2231,2238,2285,2292,2315,2322,2329,2336,2343,2350,2383,2395,2402,2435,2442,2449,2464,2471,2477,2484,2491,2498],{"data":1579,"content":1580,"nodeType":58},{},[1581,1585,1589],{"data":1582,"marks":1583,"value":1584,"nodeType":62},{},[],"Vous avez un ou plusieurs biens en location et vous voulez comprendre comment fonctionne le régime ",{"data":1586,"marks":1587,"value":1541,"nodeType":62},{},[1588],{"type":274},{"data":1590,"marks":1591,"value":1592,"nodeType":62},{},[]," ? Cet article vous explique qui peut en bénéficier, ses avantages et limites, et vous montre concrètement comment il s’applique pour plusieurs logements, avec des exemples faciles à suivre.",{"data":1594,"content":1595,"nodeType":280},{},[1596],{"data":1597,"marks":1598,"value":1599,"nodeType":62},{},[],"Qu’est-ce que le régime micro-foncier ?",{"data":1601,"content":1602,"nodeType":111},{},[1603],{"data":1604,"marks":1605,"value":1606,"nodeType":62},{},[],"Définition ",{"data":1608,"content":1609,"nodeType":58},{},[1610,1614,1619,1623,1628,1632,1637],{"data":1611,"marks":1612,"value":1613,"nodeType":62},{},[],"Le régime micro-foncier est un ",{"data":1615,"marks":1616,"value":1618,"nodeType":62},{},[1617],{"type":274},"mode d’imposition simplifié",{"data":1620,"marks":1621,"value":1622,"nodeType":62},{},[]," applicable aux ",{"data":1624,"marks":1625,"value":1627,"nodeType":62},{},[1626],{"type":274},"revenus fonciers issus de la location nue (non meublée)",{"data":1629,"marks":1630,"value":1631,"nodeType":62},{},[],". Ces derniers sont principalement issus des ",{"data":1633,"marks":1634,"value":1636,"nodeType":62},{},[1635],{"type":274},"loyers",{"data":1638,"marks":1639,"value":1640,"nodeType":62},{},[]," perçus par les propriétaires de logements non meublés, mais peuvent également correspondre aux dividendes reçus par une personne détenant des parts de société civile de placement immobilier (SCPI). ",{"data":1642,"content":1643,"nodeType":58},{},[1644,1647,1652,1656,1665],{"data":1645,"marks":1646,"value":561,"nodeType":62},{},[],{"data":1648,"marks":1649,"value":565,"nodeType":62},{},[1650,1651],{"type":75},{"type":274},{"data":1653,"marks":1654,"value":1655,"nodeType":62},{},[]," : c’est le régime micro-BIC qui s’applique pour ",{"data":1657,"content":1659,"nodeType":67},{"uri":1658},"https://www.clementine.fr/blog/calculateurs/simulateur-lmnp/",[1660],{"data":1661,"marks":1662,"value":1664,"nodeType":62},{},[1663],{"type":75},"location meublée",{"data":1666,"marks":1667,"value":463,"nodeType":62},{},[],{"data":1669,"content":1670,"nodeType":111},{},[1671],{"data":1672,"marks":1673,"value":1674,"nodeType":62},{},[],"Fonctionnement du régime et déclaration des revenus fonciers",{"data":1676,"content":1677,"nodeType":58},{},[1678,1682,1687,1691,1700,1704,1709],{"data":1679,"marks":1680,"value":1681,"nodeType":62},{},[],"Ce régime permet de ne pas détailler les charges engagées et de bénéficier d’un ",{"data":1683,"marks":1684,"value":1686,"nodeType":62},{},[1685],{"type":274},"abattement forfaitaire de 30 % ",{"data":1688,"marks":1689,"value":1690,"nodeType":62},{},[],"censé couvrir l’ensemble des charges. La déclaration des ",{"data":1692,"content":1694,"nodeType":67},{"uri":1693},"https://www.clementine.fr/blog/taxes-et-impots/revenus-fonciers-comment-sont-ils-imposes/",[1695],{"data":1696,"marks":1697,"value":1699,"nodeType":62},{},[1698],{"type":75},"revenus fonciers",{"data":1701,"marks":1702,"value":1703,"nodeType":62},{},[]," est alors facilitée pour les propriétaires qui n’ont qu’à déclarer le montant brut de ceux-ci dans la ",{"data":1705,"marks":1706,"value":1708,"nodeType":62},{},[1707],{"type":274},"case 4BE de la déclaration de revenus n° 2042 (CERFA n° 13330)",{"data":1710,"marks":1711,"value":463,"nodeType":62},{},[],{"data":1713,"content":1714,"nodeType":58},{},[1715,1719],{"data":1716,"marks":1717,"value":1718,"nodeType":62},{},[],"Par exemple, si un propriétaire perçoit des loyers mensuels de 800 € (hors charges) sur 12 mois, le montant brut sera calculé comme suit : 800 € x 12 = 9 600 €. L’administration fiscale appliquera ensuite l’abattement de 30 %, soit 2 880 €. Le revenu net imposable sera donc de 6 720 €, ce qui signifie que ",{"data":1720,"marks":1721,"value":1723,"nodeType":62},{},[1722],{"type":274},"seuls 70 % des loyers sont effectivement imposés.",{"data":1725,"content":1726,"nodeType":280},{},[1727],{"data":1728,"marks":1729,"value":1730,"nodeType":62},{},[],"Qui peut bénéficier du régime micro-foncier ?",{"data":1732,"content":1733,"nodeType":58},{},[1734,1738,1743,1747,1752,1756,1761],{"data":1735,"marks":1736,"value":1737,"nodeType":62},{},[],"Le régime micro-foncier est applicable d’office pour les ",{"data":1739,"marks":1740,"value":1742,"nodeType":62},{},[1741],{"type":274},"propriétaires louant des logements non meublés",{"data":1744,"marks":1745,"value":1746,"nodeType":62},{},[]," dont les revenus fonciers",{"data":1748,"marks":1749,"value":1751,"nodeType":62},{},[1750],{"type":274}," n’excèdent pas 15 000 € par an",{"data":1753,"marks":1754,"value":1755,"nodeType":62},{},[]," et dont les biens mis en location ",{"data":1757,"marks":1758,"value":1760,"nodeType":62},{},[1759],{"type":274},"ne bénéficient d’aucun régime particulier",{"data":1762,"marks":1763,"value":463,"nodeType":62},{},[],{"data":1765,"content":1766,"nodeType":58},{},[1767,1771,1776,1786,1790,1795],{"data":1768,"marks":1769,"value":1770,"nodeType":62},{},[],"Il peut également concerner les ",{"data":1772,"marks":1773,"value":1775,"nodeType":62},{},[1774],{"type":274},"associés des ",{"data":1777,"content":1779,"nodeType":67},{"uri":1778},"https://www.clementine.fr/juridique/creation-sci-en-ligne/",[1780],{"data":1781,"marks":1782,"value":1785,"nodeType":62},{},[1783,1784],{"type":75},{"type":274},"SCI",{"data":1787,"marks":1788,"value":1789,"nodeType":62},{},[]," ",{"data":1791,"marks":1792,"value":1794,"nodeType":62},{},[1793],{"type":274},"lorsque les conditions suivantes sont réunies",{"data":1796,"marks":1797,"value":1798,"nodeType":62},{},[]," : ",{"data":1800,"content":1801,"nodeType":499},{},[1802,1825,1835,1845,1855],{"data":1803,"content":1804,"nodeType":503},{},[1805],{"data":1806,"content":1807,"nodeType":58},{},[1808,1812,1821],{"data":1809,"marks":1810,"value":1811,"nodeType":62},{},[],"La société est à l’",{"data":1813,"content":1815,"nodeType":67},{"uri":1814},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-le-revenu-ir/",[1816],{"data":1817,"marks":1818,"value":1820,"nodeType":62},{},[1819],{"type":75},"impôt sur le revenu",{"data":1822,"marks":1823,"value":1824,"nodeType":62},{},[]," (IR).",{"data":1826,"content":1827,"nodeType":503},{},[1828],{"data":1829,"content":1830,"nodeType":58},{},[1831],{"data":1832,"marks":1833,"value":1834,"nodeType":62},{},[],"Le ou les biens loués sont non meublés.",{"data":1836,"content":1837,"nodeType":503},{},[1838],{"data":1839,"content":1840,"nodeType":58},{},[1841],{"data":1842,"marks":1843,"value":1844,"nodeType":62},{},[],"Le total des revenus fonciers bruts perçus par l’associé (y compris sa quote-part dans les recettes de la société) ne dépasse pas 15 000 €. ",{"data":1846,"content":1847,"nodeType":503},{},[1848],{"data":1849,"content":1850,"nodeType":58},{},[1851],{"data":1852,"marks":1853,"value":1854,"nodeType":62},{},[],"L’associé est également directement propriétaire d’au moins un logement donné en location nue.",{"data":1856,"content":1857,"nodeType":503},{},[1858],{"data":1859,"content":1860,"nodeType":58},{},[1861],{"data":1862,"marks":1863,"value":1864,"nodeType":62},{},[],"Les logements détenus par la société et ceux dont l’associé est propriétaire ne bénéficient pas d’un régime particulier.",{"data":1866,"content":1867,"nodeType":58},{},[1868],{"data":1869,"marks":1870,"value":1871,"nodeType":62},{},[],"Il existe plusieurs cas où les propriétaires peuvent être exclus du régime micro-foncier. C’est, par exemple, le cas de ceux détenant : ",{"data":1873,"content":1874,"nodeType":499},{},[1875,1885,1908],{"data":1876,"content":1877,"nodeType":503},{},[1878],{"data":1879,"content":1880,"nodeType":58},{},[1881],{"data":1882,"marks":1883,"value":1884,"nodeType":62},{},[],"des monuments historiques (ou biens assimilés) ;",{"data":1886,"content":1887,"nodeType":503},{},[1888],{"data":1889,"content":1890,"nodeType":58},{},[1891,1895,1904],{"data":1892,"marks":1893,"value":1894,"nodeType":62},{},[],"des logements bénéficiant du dispositif ",{"data":1896,"content":1898,"nodeType":67},{"uri":1897},"https://www.economie.gouv.fr/particuliers/gerer-mon-argent/investir-dans-limmobilier/locavantages-louez-abordable-et-beneficiez-dune-reduction-dimpot",[1899],{"data":1900,"marks":1901,"value":1903,"nodeType":62},{},[1902],{"type":75},"Loc’Avantages",{"data":1905,"marks":1906,"value":1907,"nodeType":62},{},[]," ;",{"data":1909,"content":1910,"nodeType":503},{},[1911],{"data":1912,"content":1913,"nodeType":58},{},[1914],{"data":1915,"marks":1916,"value":1917,"nodeType":62},{},[],"des logements bénéficiant d’un dispositif d’amortissement (Périssol, Besson neuf, Robien, etc.). ",{"data":1919,"content":1920,"nodeType":58},{},[1921,1925,1934],{"data":1922,"marks":1923,"value":1924,"nodeType":62},{},[],"Toutes les exclusions sont détaillées dans le document ",{"data":1926,"content":1928,"nodeType":67},{"uri":1927},"https://bofip.impots.gouv.fr/bofip/3973-PGP.html/identifiant%3DBOI-RFPI-DECLA-10-20250306#Cas_d%E2%80%99exclusion_31",[1929],{"data":1930,"marks":1931,"value":1933,"nodeType":62},{},[1932],{"type":75},"RFPI - Revenus fonciers - Régime micro-foncier",{"data":1935,"marks":1936,"value":1937,"nodeType":62},{},[]," disponible sur le site du Bulletin officiel des finances publiques (BOFIP). ",{"data":1939,"content":1940,"nodeType":58},{},[1941,1944,1949,1953,1958],{"data":1942,"marks":1943,"value":561,"nodeType":62},{},[],{"data":1945,"marks":1946,"value":565,"nodeType":62},{},[1947,1948],{"type":75},{"type":274},{"data":1950,"marks":1951,"value":1952,"nodeType":62},{},[]," : en cas de mariage ou de pacs, ",{"data":1954,"marks":1955,"value":1957,"nodeType":62},{},[1956],{"type":274},"une seule déclaration de revenus fonciers doit être effectuée",{"data":1959,"marks":1960,"value":1961,"nodeType":62},{},[],". Il faut donc s’assurer que l’ensemble des revenus fonciers du foyer reste inférieur à 15 000 € et que les biens mis en location ne sont pas concernés par les exclusions pour que vous puissiez bénéficier du régime micro-foncier.",{"data":1963,"content":1964,"nodeType":280},{},[1965],{"data":1966,"marks":1967,"value":1968,"nodeType":62},{},[],"Les avantages et les limites du régime micro-foncier",{"data":1970,"content":1971,"nodeType":58},{},[1972],{"data":1973,"marks":1974,"value":1975,"nodeType":62},{},[],"Maintenant que nous avons défini ce régime et les conditions à respecter pour en bénéficier, il est pertinent de s’intéresser à ses avantages et à ses limites. ",{"data":1977,"content":1978,"nodeType":58},{},[1979],{"data":1980,"marks":1981,"value":1982,"nodeType":62},{},[],"Le tableau ci-dessous permet de les comparer rapidement pour mieux comprendre ce que ce régime offre, et ce qu’il ne permet pas : ",{"data":1984,"content":1985,"nodeType":752},{},[1986,2009],{"data":1987,"content":1988,"nodeType":756},{},[1989,1999],{"data":1990,"content":1991,"nodeType":760},{},[1992],{"data":1993,"content":1994,"nodeType":58},{},[1995],{"data":1996,"marks":1997,"value":1998,"nodeType":62},{},[],"Avantages",{"data":2000,"content":2001,"nodeType":760},{},[2002],{"data":2003,"content":2004,"nodeType":58},{},[2005],{"data":2006,"marks":2007,"value":2008,"nodeType":62},{},[],"Inconvénients",{"data":2010,"content":2011,"nodeType":756},{},[2012,2058],{"data":2013,"content":2014,"nodeType":797},{},[2015,2027,2043],{"data":2016,"content":2017,"nodeType":58},{},[2018,2023],{"data":2019,"marks":2020,"value":2022,"nodeType":62},{},[2021],{"type":274},"Déclaration simplifiée",{"data":2024,"marks":2025,"value":2026,"nodeType":62},{},[]," : les revenus fonciers se déclarent une seule fois par an et l’abattement de 30 % est automatiquement appliqué par l’administration fiscale.",{"data":2028,"content":2029,"nodeType":58},{},[2030,2034,2039],{"data":2031,"marks":2032,"value":2033,"nodeType":62},{},[],"Idéal pour les ",{"data":2035,"marks":2036,"value":2038,"nodeType":62},{},[2037],{"type":274},"petits revenus fonciers",{"data":2040,"marks":2041,"value":2042,"nodeType":62},{},[]," (\u003C 15 000 €), avec moins de formalités administratives.",{"data":2044,"content":2045,"nodeType":58},{},[2046,2050,2055],{"data":2047,"marks":2048,"value":2049,"nodeType":62},{},[],"Convient aux propriétaires qui ",{"data":2051,"marks":2052,"value":2054,"nodeType":62},{},[2053],{"type":274},"ne veulent pas tenir de comptabilité détaillée",{"data":2056,"marks":2057,"value":463,"nodeType":62},{},[],{"data":2059,"content":2060,"nodeType":797},{},[2061,2077,2102],{"data":2062,"content":2063,"nodeType":58},{},[2064,2068,2073],{"data":2065,"marks":2066,"value":2067,"nodeType":62},{},[],"Ne permet ",{"data":2069,"marks":2070,"value":2072,"nodeType":62},{},[2071],{"type":274},"aucune déduction",{"data":2074,"marks":2075,"value":2076,"nodeType":62},{},[]," des charges ponctuelles ou des travaux réalisés.",{"data":2078,"content":2079,"nodeType":58},{},[2080,2085,2089,2098],{"data":2081,"marks":2082,"value":2084,"nodeType":62},{},[2083],{"type":274},"Impossible d’accéder à certains dispositifs",{"data":2086,"marks":2087,"value":2088,"nodeType":62},{},[]," (",{"data":2090,"content":2092,"nodeType":67},{"uri":2091},"https://www.clementine.fr/blog/calculateurs/defiscalisation-pinel/",[2093],{"data":2094,"marks":2095,"value":2097,"nodeType":62},{},[2096],{"type":75},"Pinel",{"data":2099,"marks":2100,"value":2101,"nodeType":62},{},[],", Périssol, Borloo, etc.).",{"data":2103,"content":2104,"nodeType":58},{},[2105,2109,2114],{"data":2106,"marks":2107,"value":2108,"nodeType":62},{},[],"L’abattement forfaitaire peut être inférieur aux charges réelles, donc ",{"data":2110,"marks":2111,"value":2113,"nodeType":62},{},[2112],{"type":274},"moins avantageux pour les propriétaires ayant beaucoup de dépenses",{"data":2115,"marks":2116,"value":463,"nodeType":62},{},[],{"data":2118,"content":2119,"nodeType":58},{},[2120],{"data":2121,"marks":2122,"value":2123,"nodeType":62},{},[],"En observant les avantages et inconvénients du micro-foncier, on comprend mieux comment ce régime se distingue du régime réel, notamment selon les charges et la complexité de la gestion locative. ",{"data":2125,"content":2126,"nodeType":280},{},[2127],{"data":2128,"marks":2129,"value":2130,"nodeType":62},{},[],"Comment choisir entre micro-foncier et régime réel ?",{"data":2132,"content":2133,"nodeType":58},{},[2134,2138,2143],{"data":2135,"marks":2136,"value":2137,"nodeType":62},{},[],"Pour un propriétaire dont les revenus fonciers annuels ne dépassent pas 15 000 €, deux options sont possibles : ",{"data":2139,"marks":2140,"value":2142,"nodeType":62},{},[2141],{"type":274},"le régime micro-foncier ou le régime réel",{"data":2144,"marks":2145,"value":2146,"nodeType":62},{},[],". Chacun présente des avantages différents selon la situation :",{"data":2148,"content":2149,"nodeType":499},{},[2150,2183],{"data":2151,"content":2152,"nodeType":503},{},[2153],{"data":2154,"content":2155,"nodeType":58},{},[2156,2161,2165,2170,2174,2179],{"data":2157,"marks":2158,"value":2160,"nodeType":62},{},[2159],{"type":274},"Micro-foncier",{"data":2162,"marks":2163,"value":2164,"nodeType":62},{},[]," : simple et rapide, un ",{"data":2166,"marks":2167,"value":2169,"nodeType":62},{},[2168],{"type":274},"abattement de 30 %",{"data":2171,"marks":2172,"value":2173,"nodeType":62},{},[]," est automatiquement appliqué sur les loyers déclarés. ",{"data":2175,"marks":2176,"value":2178,"nodeType":62},{},[2177],{"type":274},"Aucun calcul de charges n’est nécessaire",{"data":2180,"marks":2181,"value":2182,"nodeType":62},{},[],", ce qui convient particulièrement si les dépenses (travaux, intérêts d’emprunt, assurances, etc.) sont limitées.",{"data":2184,"content":2185,"nodeType":503},{},[2186],{"data":2187,"content":2188,"nodeType":58},{},[2189,2194,2198,2203,2207,2212],{"data":2190,"marks":2191,"value":2193,"nodeType":62},{},[2192],{"type":274},"Régime réel",{"data":2195,"marks":2196,"value":2197,"nodeType":62},{},[]," : plus complet, il permet de ",{"data":2199,"marks":2200,"value":2202,"nodeType":62},{},[2201],{"type":274},"déduire toutes les charges réelles",{"data":2204,"marks":2205,"value":2206,"nodeType":62},{},[],". Si vos dépenses dépassent vos loyers, vous pouvez générer un ",{"data":2208,"marks":2209,"value":2211,"nodeType":62},{},[2210],{"type":274},"déficit foncier",{"data":2213,"marks":2214,"value":2215,"nodeType":62},{},[],", qui peut réduire votre impôt sur le revenu. ",{"data":2217,"content":2218,"nodeType":58},{},[2219,2222,2227],{"data":2220,"marks":2221,"value":561,"nodeType":62},{},[],{"data":2223,"marks":2224,"value":565,"nodeType":62},{},[2225,2226],{"type":75},{"type":274},{"data":2228,"marks":2229,"value":2230,"nodeType":62},{},[]," : lorsqu’un propriétaire opte pour le régime réel plutôt que pour le régime micro-foncier, la décision est irrévocable pendant 3 ans. ",{"data":2232,"content":2233,"nodeType":58},{},[2234],{"data":2235,"marks":2236,"value":2237,"nodeType":62},{},[],"Pour savoir quel régime est le plus avantageux, il convient de : ",{"data":2239,"content":2240,"nodeType":2284},{},[2241,2251,2274],{"data":2242,"content":2243,"nodeType":503},{},[2244],{"data":2245,"content":2246,"nodeType":58},{},[2247],{"data":2248,"marks":2249,"value":2250,"nodeType":62},{},[],"Déterminer le montant des revenus fonciers et appliquer un abattement de 30 %. ",{"data":2252,"content":2253,"nodeType":503},{},[2254],{"data":2255,"content":2256,"nodeType":58},{},[2257,2261,2270],{"data":2258,"marks":2259,"value":2260,"nodeType":62},{},[],"Calculer le coût total des charges réelles qui pourraient être déduites (travaux, intérêts d’",{"data":2262,"content":2264,"nodeType":67},{"uri":2263},"https://www.clementine.fr/blog/calculateurs/montant-remboursement-emprunt/",[2265],{"data":2266,"marks":2267,"value":2269,"nodeType":62},{},[2268],{"type":75},"emprunt",{"data":2271,"marks":2272,"value":2273,"nodeType":62},{},[],", etc.). ",{"data":2275,"content":2276,"nodeType":503},{},[2277],{"data":2278,"content":2279,"nodeType":58},{},[2280],{"data":2281,"marks":2282,"value":2283,"nodeType":62},{},[],"Comparer les résultats obtenus : si les charges réelles représentent plus de 30 % des loyers, le régime réel sera plus intéressant ; sinon, le micro-foncier reste plus avantageux.","ordered-list",{"data":2286,"content":2287,"nodeType":58},{},[2288],{"data":2289,"marks":2290,"value":2291,"nodeType":62},{},[],"Voici un exemple concret avec des loyers annuels de 12 000 € et des charges réelles de 4 500 € : ",{"data":2293,"content":2294,"nodeType":499},{},[2295,2305],{"data":2296,"content":2297,"nodeType":503},{},[2298],{"data":2299,"content":2300,"nodeType":58},{},[2301],{"data":2302,"marks":2303,"value":2304,"nodeType":62},{},[],"30 % des loyers = 3 600 €",{"data":2306,"content":2307,"nodeType":503},{},[2308],{"data":2309,"content":2310,"nodeType":58},{},[2311],{"data":2312,"marks":2313,"value":2314,"nodeType":62},{},[],"Charges réelles (4 500 €) > abattement (3 600 €), c’est donc le régime réel qui est le plus avantageux.",{"data":2316,"content":2317,"nodeType":58},{},[2318],{"data":2319,"marks":2320,"value":2321,"nodeType":62},{},[],"Cette approche permet de visualiser rapidement quel régime optimise vos impôts tout en tenant compte de vos dépenses et de la gestion de vos biens.",{"data":2323,"content":2324,"nodeType":280},{},[2325],{"data":2326,"marks":2327,"value":2328,"nodeType":62},{},[],"Micro-foncier et multi-bien : comment ça fonctionne ?",{"data":2330,"content":2331,"nodeType":58},{},[2332],{"data":2333,"marks":2334,"value":2335,"nodeType":62},{},[],"Lorsque l’on détient plusieurs biens immobiliers, le fonctionnement du micro-foncier devient un peu plus subtil. Il est important de comprendre comment le plafond de 15 000 € s’applique et quelles conséquences cela peut avoir sur votre choix de régime fiscal.",{"data":2337,"content":2338,"nodeType":111},{},[2339],{"data":2340,"marks":2341,"value":2342,"nodeType":62},{},[],"Un plafond global pour tout le foyer fiscal",{"data":2344,"content":2345,"nodeType":58},{},[2346],{"data":2347,"marks":2348,"value":2349,"nodeType":62},{},[],"Le seuil de 15 000 € s’applique à l’ensemble des revenus fonciers, incluant : ",{"data":2351,"content":2352,"nodeType":499},{},[2353,2363,2373],{"data":2354,"content":2355,"nodeType":503},{},[2356],{"data":2357,"content":2358,"nodeType":58},{},[2359],{"data":2360,"marks":2361,"value":2362,"nodeType":62},{},[],"tous vos biens loués nus ;",{"data":2364,"content":2365,"nodeType":503},{},[2366],{"data":2367,"content":2368,"nodeType":58},{},[2369],{"data":2370,"marks":2371,"value":2372,"nodeType":62},{},[],"les éventuels dividendes de SCPI ; ",{"data":2374,"content":2375,"nodeType":503},{},[2376],{"data":2377,"content":2378,"nodeType":58},{},[2379],{"data":2380,"marks":2381,"value":2382,"nodeType":62},{},[],"les revenus fonciers perçus par votre conjoint.",{"data":2384,"content":2385,"nodeType":58},{},[2386,2391],{"data":2387,"marks":2388,"value":2390,"nodeType":62},{},[2389],{"type":274},"Ce n’est donc pas un plafond par logement, mais un plafond global pour le foyer",{"data":2392,"marks":2393,"value":2394,"nodeType":62},{},[],". Même si un bien reste « petit », les autres loyers et revenus fonciers s’additionnent.",{"data":2396,"content":2397,"nodeType":58},{},[2398],{"data":2399,"marks":2400,"value":2401,"nodeType":62},{},[],"Supposons que vous possédez deux biens et que vous percevez des revenus liés à une SCPI : ",{"data":2403,"content":2404,"nodeType":499},{},[2405,2415,2425],{"data":2406,"content":2407,"nodeType":503},{},[2408],{"data":2409,"content":2410,"nodeType":58},{},[2411],{"data":2412,"marks":2413,"value":2414,"nodeType":62},{},[],"Bien 1 : 6 000 € de loyers",{"data":2416,"content":2417,"nodeType":503},{},[2418],{"data":2419,"content":2420,"nodeType":58},{},[2421],{"data":2422,"marks":2423,"value":2424,"nodeType":62},{},[],"Bien 2 : 5 000 € ",{"data":2426,"content":2427,"nodeType":503},{},[2428],{"data":2429,"content":2430,"nodeType":58},{},[2431],{"data":2432,"marks":2433,"value":2434,"nodeType":62},{},[],"SCPI : 4 500 €",{"data":2436,"content":2437,"nodeType":58},{},[2438],{"data":2439,"marks":2440,"value":2441,"nodeType":62},{},[],"Le total atteint alors 15 500 €. Vous dépassez le plafond autorisé pour bénéficier du micro-foncier, le passage au régime réel est alors obligatoire.",{"data":2443,"content":2444,"nodeType":111},{},[2445],{"data":2446,"marks":2447,"value":2448,"nodeType":62},{},[],"Peut-on choisir un régime différent par bien ?",{"data":2450,"content":2451,"nodeType":58},{},[2452,2456,2461],{"data":2453,"marks":2454,"value":2455,"nodeType":62},{},[],"Il n’est pas possible de choisir un régime différent par bien, car le régime fiscal s’applique à l’ensemble de vos revenus fonciers. ",{"data":2457,"marks":2458,"value":2460,"nodeType":62},{},[2459],{"type":274},"Vous ne pouvez pas être en micro-foncier pour un bien et au réel pour l’autre",{"data":2462,"marks":2463,"value":463,"nodeType":62},{},[],{"data":2465,"content":2466,"nodeType":58},{},[2467],{"data":2468,"marks":2469,"value":2470,"nodeType":62},{},[],"Il faut donc penser à l’ensemble de votre patrimoine immobilier, même si certains biens sont peu rentables.",{"data":2472,"content":2473,"nodeType":280},{},[2474],{"data":2475,"marks":2476,"value":1502,"nodeType":62},{},[],{"data":2478,"content":2479,"nodeType":111},{},[2480],{"data":2481,"marks":2482,"value":2483,"nodeType":62},{},[],"Quelle différence entre micro-BIC et micro-foncier ?",{"data":2485,"content":2486,"nodeType":58},{},[2487],{"data":2488,"marks":2489,"value":2490,"nodeType":62},{},[],"Le micro-foncier s’applique aux revenus fonciers issus de locations nues dont le total ne dépasse pas 15 000 € par an. Le micro-BIC, en revanche, concerne les revenus locatifs issus de locations meublées, avec un abattement forfaitaire de 50 % (ou 30 % selon le type de location).",{"data":2492,"content":2493,"nodeType":111},{},[2494],{"data":2495,"marks":2496,"value":2497,"nodeType":62},{},[],"De quel abattement bénéficie-t-on en micro-foncier ?",{"data":2499,"content":2500,"nodeType":58},{},[2501],{"data":2502,"marks":2503,"value":2504,"nodeType":62},{},[],"L’abattement forfaitaire est de 30 % sur les loyers déclarés. Cela signifie que seuls 70 % des revenus fonciers sont imposables, l’administration considérant que 30 % correspondent aux charges.",{"metadata":2506,"sys":2509,"fields":2512},{"tags":2507,"concepts":2508},[],[],{"id":2510,"updatedAt":2511},"55bXJYrxlkwMPeI85EcvzO","2026-05-05T07:19:26.344Z",{"slug":2513,"title":2514,"cover":2515,"category":2536,"publishedAt":2548,"content":2549},"depot-de-bilan","Dépôt de bilan : procédure, étapes et conséquences 2026",{"metadata":2516,"sys":2519,"fields":2527},{"tags":2517,"concepts":2518},[],[],{"space":2520,"id":2522,"type":168,"createdAt":2523,"updatedAt":2523,"environment":2524,"publishedVersion":2526,"revision":319,"locale":27},{"sys":2521},{"type":10,"linkType":11,"id":12},"3knQ3e6zPi4oB5mmteaMwi","2026-05-05T07:19:12.920Z",{"sys":2525},{"id":19,"type":10,"linkType":20},5,{"title":2528,"description":2529,"file":2530},"Dépôt de bilan","Cover article dépôt de bilan",{"url":2531,"details":2532,"fileName":2535,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/3knQ3e6zPi4oB5mmteaMwi/b1c5bea647b070d36e26dff5f1433981/d%C3%83_p%C3%83_t_de_bilan.webp",{"size":2533,"image":2534},91534,{"width":398,"height":399},"dépôt de bilan.webp",{"metadata":2537,"sys":2540,"fields":2547},{"tags":2538,"concepts":2539},[],[],{"space":2541,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":2543,"publishedVersion":97,"revision":319,"contentType":2545,"locale":27},{"sys":2542},{"type":10,"linkType":11,"id":12},{"sys":2544},{"id":19,"type":10,"linkType":20},{"sys":2546},{"type":10,"linkType":25,"id":414},{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"2026-05-05",{"data":2550,"content":2551,"nodeType":54},{},[2552,2568,2584,2591,2598,2639,2687,2777,2784,2817,2858,2878,2885,2910,3057,3082,3116,3137,3144,3151,3188,3227,3261,3268,3280,3304,3311,3323,3330,3337,3392,3470,3477,3588,3612,3641,3648,3682,3694,3701,3726,3733,3770,3777,3811,3844,3882,3898,3917,3924,3931,3964,3998,4005,4039,4064,4112,4168,4175,4233,4267,4296,4303,4364,4389,4414,4438,4445,4502,4562,4585,4592,4599,4633,4674,4689,4696,4738,4762,4787,4794,4827,4866,4889,4895,4902,4909,4916,4923,4930,4937,4944],{"data":2553,"content":2554,"nodeType":58},{},[2555,2559,2564],{"data":2556,"marks":2557,"value":2558,"nodeType":62},{},[],"Votre entreprise ne parvient plus à payer ses fournisseurs et vous craignez le pire ? Le ",{"data":2560,"marks":2561,"value":2563,"nodeType":62},{},[2562],{"type":274},"dépôt de bilan",{"data":2565,"marks":2566,"value":2567,"nodeType":62},{},[]," est la déclaration obligatoire que tout dirigeant doit effectuer lorsque son entreprise se trouve en cessation des paiements, c'est-à-dire dans l'impossibilité de régler ses dettes avec sa trésorerie disponible. Contrairement aux idées reçues, cette démarche ne signifie pas automatiquement la fermeture de votre société.",{"data":2569,"content":2570,"nodeType":58},{},[2571,2575,2580],{"data":2572,"marks":2573,"value":2574,"nodeType":62},{},[],"Mais comment savoir si vous êtes en cessation des paiements ? Quelles étapes suivre pour ",{"data":2576,"marks":2577,"value":2579,"nodeType":62},{},[2578],{"type":274},"déposer le bilan ",{"data":2581,"marks":2582,"value":2583,"nodeType":62},{},[],"? Quelles conséquences pour vous et votre entreprise ? Dans cet article,  vous découvrirez la procédure de dépôt complète, les délais à respecter et les solutions préventives pour agir avant qu'il ne soit trop tard.",{"data":2585,"content":2586,"nodeType":280},{},[2587],{"data":2588,"marks":2589,"value":2590,"nodeType":62},{},[],"Qu'est-ce que le dépôt de bilan ?",{"data":2592,"content":2593,"nodeType":111},{},[2594],{"data":2595,"marks":2596,"value":2597,"nodeType":62},{},[],"La définition juridique du dépôt de bilan",{"data":2599,"content":2600,"nodeType":58},{},[2601,2605,2610,2614,2623,2627,2636],{"data":2602,"marks":2603,"value":2604,"nodeType":62},{},[],"L'expression « dépôt de bilan » appartient au ",{"data":2606,"marks":2607,"value":2609,"nodeType":62},{},[2608],{"type":274},"langage courant",{"data":2611,"marks":2612,"value":2613,"nodeType":62},{},[]," mais ne correspond pas au terme juridique exact. La vraie appellation légale est la déclaration de ",{"data":2615,"content":2617,"nodeType":67},{"uri":2616},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cessation-de-paiement/",[2618],{"data":2619,"marks":2620,"value":2622,"nodeType":62},{},[2621],{"type":75},"cessation des paiements",{"data":2624,"marks":2625,"value":2626,"nodeType":62},{},[],", définie par l'",{"data":2628,"content":2630,"nodeType":67},{"uri":2629},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045178110",[2631],{"data":2632,"marks":2633,"value":2635,"nodeType":62},{},[2634],{"type":75},"article L631-1 du Code de commerce",{"data":2637,"marks":2638,"value":463,"nodeType":62},{},[],{"data":2640,"content":2641,"nodeType":58},{},[2642,2646,2651,2655,2660,2664,2669,2673,2678,2682],{"data":2643,"marks":2644,"value":2645,"nodeType":62},{},[],"Concrètement, il s'agit d'une",{"data":2647,"marks":2648,"value":2650,"nodeType":62},{},[2649],{"type":274}," obligation légale ",{"data":2652,"marks":2653,"value":2654,"nodeType":62},{},[],"qui impose au",{"data":2656,"marks":2657,"value":2659,"nodeType":62},{},[2658],{"type":274}," dirigeant ",{"data":2661,"marks":2662,"value":2663,"nodeType":62},{},[],"d'informer le tribunal que son entreprise ne peut plus faire face à son",{"data":2665,"marks":2666,"value":2668,"nodeType":62},{},[2667],{"type":274}," passif exigible",{"data":2670,"marks":2671,"value":2672,"nodeType":62},{},[]," avec son ",{"data":2674,"marks":2675,"value":2677,"nodeType":62},{},[2676],{"type":274},"actif disponible. ",{"data":2679,"marks":2680,"value":2681,"nodeType":62},{},[],"Cette situation caractérise l'",{"data":2683,"marks":2684,"value":2686,"nodeType":62},{},[2685],{"type":274},"état de cessation des paiements.",{"data":2688,"content":2689,"nodeType":58},{},[2690,2695,2705,2710,2714,2719,2723,2732,2736,2741,2745,2755,2760,2764,2773],{"data":2691,"marks":2692,"value":2694,"nodeType":62},{},[2693],{"type":274},"L'",{"data":2696,"content":2698,"nodeType":67},{"uri":2697},"https://www.clementine.fr/blog/",[2699],{"data":2700,"marks":2701,"value":2704,"nodeType":62},{},[2702,2703],{"type":75},{"type":274},"actif",{"data":2706,"marks":2707,"value":2709,"nodeType":62},{},[2708],{"type":274}," disponible ",{"data":2711,"marks":2712,"value":2713,"nodeType":62},{},[],"regroupe les",{"data":2715,"marks":2716,"value":2718,"nodeType":62},{},[2717],{"type":274}," ressources immédiatement mobilisables",{"data":2720,"marks":2721,"value":2722,"nodeType":62},{},[]," : ",{"data":2724,"content":2726,"nodeType":67},{"uri":2725},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/tresorerie-nette/",[2727],{"data":2728,"marks":2729,"value":2731,"nodeType":62},{},[2730],{"type":75},"trésorerie",{"data":2733,"marks":2734,"value":2735,"nodeType":62},{},[]," en banque, comptes bancaires, caisse et réserves de crédit bancaire disponibles. À l'inverse, le ",{"data":2737,"marks":2738,"value":2740,"nodeType":62},{},[2739],{"type":274},"passif exigible",{"data":2742,"marks":2743,"value":2744,"nodeType":62},{},[]," rassemble toutes les ",{"data":2746,"content":2748,"nodeType":67},{"uri":2747},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/dette-nette/",[2749],{"data":2750,"marks":2751,"value":2754,"nodeType":62},{},[2752,2753],{"type":75},{"type":274},"dettes",{"data":2756,"marks":2757,"value":2759,"nodeType":62},{},[2758],{"type":274}," arrivées à échéance ",{"data":2761,"marks":2762,"value":2763,"nodeType":62},{},[],"et exigibles immédiatement : ",{"data":2765,"content":2767,"nodeType":67},{"uri":2766},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-dachat/",[2768],{"data":2769,"marks":2770,"value":2772,"nodeType":62},{},[2771],{"type":75},"factures fournisseurs",{"data":2774,"marks":2775,"value":2776,"nodeType":62},{},[],", salaires à verser, cotisations sociales dues à l'Urssaf et impôts à payer.",{"data":2778,"content":2779,"nodeType":111},{},[2780],{"data":2781,"marks":2782,"value":2783,"nodeType":62},{},[],"La différence entre dépôt de bilan, redressement et liquidation",{"data":2785,"content":2786,"nodeType":58},{},[2787,2791,2795,2799,2804,2808,2813],{"data":2788,"marks":2789,"value":2790,"nodeType":62},{},[],"Le ",{"data":2792,"marks":2793,"value":2563,"nodeType":62},{},[2794],{"type":274},{"data":2796,"marks":2797,"value":2798,"nodeType":62},{},[]," constitue le point de départ de la procédure pour les ",{"data":2800,"marks":2801,"value":2803,"nodeType":62},{},[2802],{"type":274},"entreprises en difficulté",{"data":2805,"marks":2806,"value":2807,"nodeType":62},{},[],", mais ne représente pas une procédure en soi. Il s'agit uniquement de la",{"data":2809,"marks":2810,"value":2812,"nodeType":62},{},[2811],{"type":274}," déclaration officielle",{"data":2814,"marks":2815,"value":2816,"nodeType":62},{},[]," de vos difficultés financières.",{"data":2818,"content":2819,"nodeType":58},{},[2820,2824,2829,2833,2842,2846,2855],{"data":2821,"marks":2822,"value":2823,"nodeType":62},{},[],"Après votre dépôt, le tribunal examine votre situation et décide de l'ouverture d'une ",{"data":2825,"marks":2826,"value":2828,"nodeType":62},{},[2827],{"type":274},"procédure collective. ",{"data":2830,"marks":2831,"value":2832,"nodeType":62},{},[],"Deux issues sont possibles selon la gravité de votre situation financière : le ",{"data":2834,"content":2836,"nodeType":67},{"uri":2835},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-que-le-redressement-judiciaire-/",[2837],{"data":2838,"marks":2839,"value":2841,"nodeType":62},{},[2840],{"type":75},"redressement judiciaire",{"data":2843,"marks":2844,"value":2845,"nodeType":62},{},[]," ou la ",{"data":2847,"content":2849,"nodeType":67},{"uri":2848},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/liquidation-judiciaire/",[2850],{"data":2851,"marks":2852,"value":2854,"nodeType":62},{},[2853],{"type":75},"liquidation judiciaire",{"data":2856,"marks":2857,"value":463,"nodeType":62},{},[],{"data":2859,"content":2860,"nodeType":58},{},[2861,2865,2870,2874],{"data":2862,"marks":2863,"value":2864,"nodeType":62},{},[],"💡",{"data":2866,"marks":2867,"value":565,"nodeType":62},{},[2868,2869],{"type":75},{"type":274},{"data":2871,"marks":2872,"value":1789,"nodeType":62},{},[2873],{"type":274},{"data":2875,"marks":2876,"value":2877,"nodeType":62},{},[],": le dépôt de bilan n'est pas synonyme de fermeture définitive de l'entreprise. Si le tribunal ouvre un redressement judiciaire, l'activité peut continuer.",{"data":2879,"content":2880,"nodeType":280},{},[2881],{"data":2882,"marks":2883,"value":2884,"nodeType":62},{},[],"Qui peut déposer le bilan ? ",{"data":2886,"content":2887,"nodeType":58},{},[2888,2892,2897,2901,2906],{"data":2889,"marks":2890,"value":2891,"nodeType":62},{},[],"Tous les dirigeants exerçant une ",{"data":2893,"marks":2894,"value":2896,"nodeType":62},{},[2895],{"type":274},"activité professionnelle",{"data":2898,"marks":2899,"value":2900,"nodeType":62},{},[]," peuvent déposer le bilan lorsque leur entreprise se trouve en cessation des paiements. Cette ",{"data":2902,"marks":2903,"value":2905,"nodeType":62},{},[2904],{"type":274},"obligation légale",{"data":2907,"marks":2908,"value":2909,"nodeType":62},{},[]," s'applique à l'ensemble des structures suivantes :",{"data":2911,"content":2912,"nodeType":499},{},[2913,2928,2950,2990,3012,3027,3042],{"data":2914,"content":2915,"nodeType":503},{},[2916],{"data":2917,"content":2918,"nodeType":58},{},[2919,2924],{"data":2920,"marks":2921,"value":2923,"nodeType":62},{},[2922],{"type":274},"Entreprises individuelles ",{"data":2925,"marks":2926,"value":2927,"nodeType":62},{},[],"(EI) ;",{"data":2929,"content":2930,"nodeType":503},{},[2931],{"data":2932,"content":2933,"nodeType":58},{},[2934,2937,2946],{"data":2935,"marks":2936,"value":78,"nodeType":62},{},[],{"data":2938,"content":2940,"nodeType":67},{"uri":2939},"https://www.clementine.fr/blog/creation-et-financement/micro-entreprise/",[2941],{"data":2942,"marks":2943,"value":2945,"nodeType":62},{},[2944],{"type":75},"Micro-entrepreneurs",{"data":2947,"marks":2948,"value":2949,"nodeType":62},{},[]," (auto-entrepreneurs) ;",{"data":2951,"content":2952,"nodeType":503},{},[2953],{"data":2954,"content":2955,"nodeType":58},{},[2956,2961,2965,2974,2977,2986],{"data":2957,"marks":2958,"value":2960,"nodeType":62},{},[2959],{"type":274},"Sociétés commerciales :",{"data":2962,"marks":2963,"value":2964,"nodeType":62},{},[]," SARL, SAS, ",{"data":2966,"content":2968,"nodeType":67},{"uri":2967},"https://www.clementine.fr/blog/creation-et-financement/sasu/",[2969],{"data":2970,"marks":2971,"value":2973,"nodeType":62},{},[2972],{"type":75},"SASU",{"data":2975,"marks":2976,"value":1372,"nodeType":62},{},[],{"data":2978,"content":2980,"nodeType":67},{"uri":2979},"https://www.clementine.fr/blog/creation-et-financement/eurl/",[2981],{"data":2982,"marks":2983,"value":2985,"nodeType":62},{},[2984],{"type":75},"EURL",{"data":2987,"marks":2988,"value":2989,"nodeType":62},{},[],", SA, SNC ;",{"data":2991,"content":2992,"nodeType":503},{},[2993],{"data":2994,"content":2995,"nodeType":58},{},[2996,2999,3008],{"data":2997,"marks":2998,"value":78,"nodeType":62},{},[],{"data":3000,"content":3002,"nodeType":67},{"uri":3001},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilite-professions-liberales/",[3003],{"data":3004,"marks":3005,"value":3007,"nodeType":62},{},[3006],{"type":75},"Professions libérales",{"data":3009,"marks":3010,"value":3011,"nodeType":62},{},[]," (médecins, avocats, architectes, consultants) ;",{"data":3013,"content":3014,"nodeType":503},{},[3015],{"data":3016,"content":3017,"nodeType":58},{},[3018,3023],{"data":3019,"marks":3020,"value":3022,"nodeType":62},{},[3021],{"type":274},"Artisans et commerçants ",{"data":3024,"marks":3025,"value":3026,"nodeType":62},{},[],"immatriculés au registre du commerce et des sociétés ou au répertoire des métiers ;",{"data":3028,"content":3029,"nodeType":503},{},[3030],{"data":3031,"content":3032,"nodeType":58},{},[3033,3038],{"data":3034,"marks":3035,"value":3037,"nodeType":62},{},[3036],{"type":274},"Agriculteurs ",{"data":3039,"marks":3040,"value":3041,"nodeType":62},{},[],"exerçant une activité agricole ;",{"data":3043,"content":3044,"nodeType":503},{},[3045],{"data":3046,"content":3047,"nodeType":58},{},[3048,3053],{"data":3049,"marks":3050,"value":3052,"nodeType":62},{},[3051],{"type":274},"Associations loi 1901",{"data":3054,"marks":3055,"value":3056,"nodeType":62},{},[]," dès lors qu'elles emploient des salariés et exercent une activité économique. ",{"data":3058,"content":3059,"nodeType":58},{},[3060,3064,3069,3073,3078],{"data":3061,"marks":3062,"value":3063,"nodeType":62},{},[],"Cette obligation s'applique au ",{"data":3065,"marks":3066,"value":3068,"nodeType":62},{},[3067],{"type":274},"représentant légal de l'entreprise",{"data":3070,"marks":3071,"value":3072,"nodeType":62},{},[],", mais également au ",{"data":3074,"marks":3075,"value":3077,"nodeType":62},{},[3076],{"type":274},"gérant de fait.",{"data":3079,"marks":3080,"value":3081,"nodeType":62},{},[]," Le gérant de fait désigne toute personne qui exerce en réalité la direction de l'entreprise sans en avoir le titre officiel. Il s'expose aux mêmes sanctions que le dirigeant de droit en cas de dépôt tardif.",{"data":3083,"content":3084,"nodeType":58},{},[3085,3089,3094,3098,3103,3107,3112],{"data":3086,"marks":3087,"value":3088,"nodeType":62},{},[],"Ne sont ",{"data":3090,"marks":3091,"value":3093,"nodeType":62},{},[3092],{"type":274},"pas concernés",{"data":3095,"marks":3096,"value":3097,"nodeType":62},{},[]," par cette procédure : les ",{"data":3099,"marks":3100,"value":3102,"nodeType":62},{},[3101],{"type":274},"particuliers ",{"data":3104,"marks":3105,"value":3106,"nodeType":62},{},[],"en situation de surendettement personnel (procédure spécifique de surendettement des ménages) et les ",{"data":3108,"marks":3109,"value":3111,"nodeType":62},{},[3110],{"type":274},"établissements de crédit",{"data":3113,"marks":3114,"value":3115,"nodeType":62},{},[]," qui relèvent d'une réglementation particulière.",{"data":3117,"content":3118,"nodeType":58},{},[3119,3122,3128,3133],{"data":3120,"marks":3121,"value":561,"nodeType":62},{},[],{"data":3123,"marks":3124,"value":3127,"nodeType":62},{},[3125,3126],{"type":75},{"type":274},"À retenir",{"data":3129,"marks":3130,"value":3132,"nodeType":62},{},[3131],{"type":274}," :",{"data":3134,"marks":3135,"value":3136,"nodeType":62},{},[]," quel que soit votre statut juridique ou votre secteur d'activité, vous devez déclarer votre état de cessation des paiements dès lors que votre trésorerie ne permet plus de régler vos dettes exigibles.",{"data":3138,"content":3139,"nodeType":280},{},[3140],{"data":3141,"marks":3142,"value":3143,"nodeType":62},{},[],"Quand faut-il déposer le bilan ? ",{"data":3145,"content":3146,"nodeType":111},{},[3147],{"data":3148,"marks":3149,"value":3150,"nodeType":62},{},[],"La condition unique : la cessation des paiements",{"data":3152,"content":3153,"nodeType":58},{},[3154,3159,3163,3168,3172,3177,3180,3184],{"data":3155,"marks":3156,"value":3158,"nodeType":62},{},[3157],{"type":274},"Une seule condition",{"data":3160,"marks":3161,"value":3162,"nodeType":62},{},[]," déclenchante impose le dépôt de bilan : la ",{"data":3164,"marks":3165,"value":3167,"nodeType":62},{},[3166],{"type":274},"constatation",{"data":3169,"marks":3170,"value":3171,"nodeType":62},{},[]," de",{"data":3173,"marks":3174,"value":3176,"nodeType":62},{},[3175],{"type":274}," l'état de cessation des paiements",{"data":3178,"marks":3179,"value":463,"nodeType":62},{},[],{"data":3181,"marks":3182,"value":1789,"nodeType":62},{},[3183],{"type":274},{"data":3185,"marks":3186,"value":3187,"nodeType":62},{},[],"Cette situation se caractérise par l'impossibilité pour votre entreprise de faire face à son passif exigible avec son actif disponible.",{"data":3189,"content":3190,"nodeType":58},{},[3191,3196,3200,3205,3209,3214,3218,3223],{"data":3192,"marks":3193,"value":3195,"nodeType":62},{},[3194],{"type":274},"Plusieurs indicateurs ",{"data":3197,"marks":3198,"value":3199,"nodeType":62},{},[],"concrets doivent vous alerter sur votre état de cessation des paiements. Les",{"data":3201,"marks":3202,"value":3204,"nodeType":62},{},[3203],{"type":274}," retards de paiement répétés",{"data":3206,"marks":3207,"value":3208,"nodeType":62},{},[]," envers vos fournisseurs constituent le premier indicateur. ",{"data":3210,"marks":3211,"value":3213,"nodeType":62},{},[3212],{"type":274},"L'impossibilité de verser les salaires",{"data":3215,"marks":3216,"value":3217,"nodeType":62},{},[]," à vos employés témoigne d'une situation critique. Un ",{"data":3219,"marks":3220,"value":3222,"nodeType":62},{},[3221],{"type":274},"découvert bancaire permanent ",{"data":3224,"marks":3225,"value":3226,"nodeType":62},{},[],"révèle une trésorerie structurellement déficitaire.",{"data":3228,"content":3229,"nodeType":58},{},[3230,3234,3239,3243,3248,3252,3257],{"data":3231,"marks":3232,"value":3233,"nodeType":62},{},[],"Le",{"data":3235,"marks":3236,"value":3238,"nodeType":62},{},[3237],{"type":274}," refus de crédit bancaire",{"data":3240,"marks":3241,"value":3242,"nodeType":62},{},[]," de la part de votre établissement financier traduit une perte de confiance. Les ",{"data":3244,"marks":3245,"value":3247,"nodeType":62},{},[3246],{"type":274},"mises en demeure de créanciers",{"data":3249,"marks":3250,"value":3251,"nodeType":62},{},[],", qu'il s'agisse de l'Urssaf, de l'administration fiscale ou de vos fournisseurs, constituent des alertes formelles. ",{"data":3253,"marks":3254,"value":3256,"nodeType":62},{},[3255],{"type":274},"L'avis à tiers détenteur",{"data":3258,"marks":3259,"value":3260,"nodeType":62},{},[]," (ATD) notifié par l'administration fiscale signifie que le Trésor Public saisit directement vos comptes bancaires.",{"data":3262,"content":3263,"nodeType":111},{},[3264],{"data":3265,"marks":3266,"value":3267,"nodeType":62},{},[],"Le délai légal de 45 jours",{"data":3269,"content":3270,"nodeType":58},{},[3271,3275],{"data":3272,"marks":3273,"value":3274,"nodeType":62},{},[],"Le délai de 45 jours pour déposer votre déclaration de cessation des paiements constitue un ",{"data":3276,"marks":3277,"value":3279,"nodeType":62},{},[3278],{"type":274},"délai impératif fixé par le Code de commerce. ",{"data":3281,"content":3282,"nodeType":58},{},[3283,3286,3291,3295,3300],{"data":3284,"marks":3285,"value":2790,"nodeType":62},{},[],{"data":3287,"marks":3288,"value":3290,"nodeType":62},{},[3289],{"type":274},"point de départ ",{"data":3292,"marks":3293,"value":3294,"nodeType":62},{},[],"précis correspond au jour où",{"data":3296,"marks":3297,"value":3299,"nodeType":62},{},[3298],{"type":274}," vous avez connaissance suffisante ",{"data":3301,"marks":3302,"value":3303,"nodeType":62},{},[],"de votre état de cessation. Le tribunal examine votre comportement pour déterminer si vous aviez effectivement conscience de vos difficultés. Par exemple, un dirigeant qui vend des participations de sa société dans l'espoir que l'activité reprenne démontre qu'il a parfaitement conscience de l'importance des difficultés financières.",{"data":3305,"content":3306,"nodeType":58},{},[3307],{"data":3308,"marks":3309,"value":3310,"nodeType":62},{},[],"Le non-respect de ce délai constitue systématiquement un retard fautif exposant le dirigeant à des sanctions. En revanche, si le tribunal estime que le chef d’entreprise n’avait pas une connaissance suffisante de la situation financière réelle, il peut écarter les sanctions.",{"data":3312,"content":3313,"nodeType":58},{},[3314,3319],{"data":3315,"marks":3316,"value":3318,"nodeType":62},{},[3317],{"type":274},"Notre conseil ",{"data":3320,"marks":3321,"value":3322,"nodeType":62},{},[],": agissez dès les premiers signaux d'alerte pour respecter ce délai impératif. Mieux vaut déclarer la cessation des paiements et déposer un bilan dans les temps plutôt que de risquer votre responsabilité personnelle.",{"data":3324,"content":3325,"nodeType":280},{},[3326],{"data":3327,"marks":3328,"value":3329,"nodeType":62},{},[],"Comment faire un dépôt de bilan ? La procédure en 4 étapes ",{"data":3331,"content":3332,"nodeType":111},{},[3333],{"data":3334,"marks":3335,"value":3336,"nodeType":62},{},[],"Préparer le dossier de déclaration",{"data":3338,"content":3339,"nodeType":58},{},[3340,3344,3349,3353,3358,3362,3367,3370,3379,3383,3388],{"data":3341,"marks":3342,"value":3343,"nodeType":62},{},[],"La ",{"data":3345,"marks":3346,"value":3348,"nodeType":62},{},[3347],{"type":274},"procédure de dépôt de bilan",{"data":3350,"marks":3351,"value":3352,"nodeType":62},{},[]," commence par la préparation d'un dossier complet. La ",{"data":3354,"marks":3355,"value":3357,"nodeType":62},{},[3356],{"type":274},"première étape",{"data":3359,"marks":3360,"value":3361,"nodeType":62},{},[]," consiste à ",{"data":3363,"marks":3364,"value":3366,"nodeType":62},{},[3365],{"type":274},"remplir le formulaire obligatoire",{"data":3368,"marks":3369,"value":1789,"nodeType":62},{},[],{"data":3371,"content":3373,"nodeType":67},{"uri":3372},"https://www.formulaires.service-public.gouv.fr/gf/cerfa_10530.do",[3374],{"data":3375,"marks":3376,"value":3378,"nodeType":62},{},[3377],{"type":75},"Cerfa n°10530",{"data":3380,"marks":3381,"value":3382,"nodeType":62},{},[],", intitulé « Déclaration de cessation des paiements ». Ce document officiel doit être accompagné d'un ",{"data":3384,"marks":3385,"value":3387,"nodeType":62},{},[3386],{"type":274},"dossier complet ",{"data":3389,"marks":3390,"value":3391,"nodeType":62},{},[],"regroupant l'ensemble des pièces justificatives.",{"data":3393,"content":3394,"nodeType":58},{},[3395,3399,3404,3408,3417,3421,3430,3434,3439,3443,3448,3457,3461,3466],{"data":3396,"marks":3397,"value":3398,"nodeType":62},{},[],"Vous devez joindre un ",{"data":3400,"marks":3401,"value":3403,"nodeType":62},{},[3402],{"type":274},"extrait d'immatriculation ",{"data":3405,"marks":3406,"value":3407,"nodeType":62},{},[],"au registre du commerce ou répertoire des métiers, les ",{"data":3409,"content":3411,"nodeType":67},{"uri":3410},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/approbation-des-comptes-annuels/",[3412],{"data":3413,"marks":3414,"value":3416,"nodeType":62},{},[3415],{"type":75},"comptes annuels",{"data":3418,"marks":3419,"value":3420,"nodeType":62},{},[]," du dernier ",{"data":3422,"content":3424,"nodeType":67},{"uri":3423},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[3425],{"data":3426,"marks":3427,"value":3429,"nodeType":62},{},[3428],{"type":75},"exercice",{"data":3431,"marks":3432,"value":3433,"nodeType":62},{},[]," clos et une ",{"data":3435,"marks":3436,"value":3438,"nodeType":62},{},[3437],{"type":274},"situation de trésorerie",{"data":3440,"marks":3441,"value":3442,"nodeType":62},{},[]," datant de moins de trois mois. Vous devez également ajouter un ",{"data":3444,"marks":3445,"value":3447,"nodeType":62},{},[3446],{"type":274},"état chiffré précis de vos ",{"data":3449,"content":3451,"nodeType":67},{"uri":3450},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/creance-et-dette/",[3452],{"data":3453,"marks":3454,"value":3456,"nodeType":62},{},[3455],{"type":75},"créances",{"data":3458,"marks":3459,"value":3460,"nodeType":62},{},[]," (ce que vos clients vous doivent) et de ",{"data":3462,"marks":3463,"value":3465,"nodeType":62},{},[3464],{"type":274},"vos dettes",{"data":3467,"marks":3468,"value":3469,"nodeType":62},{},[]," (ce que vous devez à vos créanciers).",{"data":3471,"content":3472,"nodeType":58},{},[3473],{"data":3474,"marks":3475,"value":3476,"nodeType":62},{},[],"Le dossier doit comprendre également : ",{"data":3478,"content":3479,"nodeType":499},{},[3480,3499,3518,3536,3570],{"data":3481,"content":3482,"nodeType":503},{},[3483],{"data":3484,"content":3485,"nodeType":58},{},[3486,3490,3495],{"data":3487,"marks":3488,"value":3489,"nodeType":62},{},[],"Un ",{"data":3491,"marks":3492,"value":3494,"nodeType":62},{},[3493],{"type":274},"état actif et passif des sûretés",{"data":3496,"marks":3497,"value":3498,"nodeType":62},{},[],", privilèges et engagements hors bilan ;",{"data":3500,"content":3501,"nodeType":503},{},[3502],{"data":3503,"content":3504,"nodeType":58},{},[3505,3509,3514],{"data":3506,"marks":3507,"value":3508,"nodeType":62},{},[],"Une",{"data":3510,"marks":3511,"value":3513,"nodeType":62},{},[3512],{"type":274}," copie de votre pièce d'identité ",{"data":3515,"marks":3516,"value":3517,"nodeType":62},{},[],"en tant que représentant légal ;",{"data":3519,"content":3520,"nodeType":503},{},[3521],{"data":3522,"content":3523,"nodeType":58},{},[3524,3527,3532],{"data":3525,"marks":3526,"value":2790,"nodeType":62},{},[],{"data":3528,"marks":3529,"value":3531,"nodeType":62},{},[3530],{"type":274},"nombre de salariés",{"data":3533,"marks":3534,"value":3535,"nodeType":62},{},[]," avec nom et adresse de chacun ;",{"data":3537,"content":3538,"nodeType":503},{},[3539],{"data":3540,"content":3541,"nodeType":58},{},[3542,3545,3550,3554,3558,3566],{"data":3543,"marks":3544,"value":2790,"nodeType":62},{},[],{"data":3546,"marks":3547,"value":3549,"nodeType":62},{},[3548],{"type":274},"montant",{"data":3551,"marks":3552,"value":3553,"nodeType":62},{},[]," de votre",{"data":3555,"marks":3556,"value":1789,"nodeType":62},{},[3557],{"type":274},{"data":3559,"content":3560,"nodeType":67},{"uri":1078},[3561],{"data":3562,"marks":3563,"value":3565,"nodeType":62},{},[3564],{"type":75},"chiffre d'affaires",{"data":3567,"marks":3568,"value":3569,"nodeType":62},{},[]," du dernier exercice ;",{"data":3571,"content":3572,"nodeType":503},{},[3573],{"data":3574,"content":3575,"nodeType":58},{},[3576,3579,3584],{"data":3577,"marks":3578,"value":3489,"nodeType":62},{},[],{"data":3580,"marks":3581,"value":3583,"nodeType":62},{},[3582],{"type":274},"inventaire sommaire ",{"data":3585,"marks":3586,"value":3587,"nodeType":62},{},[],"des biens de l'entreprise.",{"data":3589,"content":3590,"nodeType":58},{},[3591,3595,3599,3603,3608],{"data":3592,"marks":3593,"value":3594,"nodeType":62},{},[],"Si vous demandez un ",{"data":3596,"marks":3597,"value":2841,"nodeType":62},{},[3598],{"type":274},{"data":3600,"marks":3601,"value":3602,"nodeType":62},{},[],", vous devez impérativement joindre un ",{"data":3604,"marks":3605,"value":3607,"nodeType":62},{},[3606],{"type":274},"prévisionnel de trésorerie et d'exploitation",{"data":3609,"marks":3610,"value":3611,"nodeType":62},{},[]," sur 6 mois démontrant la viabilité de votre activité.",{"data":3613,"content":3614,"nodeType":58},{},[3615,3619,3624,3628,3637],{"data":3616,"marks":3617,"value":3618,"nodeType":62},{},[],"Tous les documents doivent être ",{"data":3620,"marks":3621,"value":3623,"nodeType":62},{},[3622],{"type":274},"datés, signés et certifiés",{"data":3625,"marks":3626,"value":3627,"nodeType":62},{},[]," sincères par vos soins. Les conseils d’un professionnel (",{"data":3629,"content":3631,"nodeType":67},{"uri":3630},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/prix-expert-comptable/",[3632],{"data":3633,"marks":3634,"value":3636,"nodeType":62},{},[3635],{"type":75},"expert-comptable",{"data":3638,"marks":3639,"value":3640,"nodeType":62},{},[]," ou avocat spécialisé) restent fortement recommandés pour constituer un dossier complet et conforme.",{"data":3642,"content":3643,"nodeType":111},{},[3644],{"data":3645,"marks":3646,"value":3647,"nodeType":62},{},[],"Déposer au greffe du tribunal compétent",{"data":3649,"content":3650,"nodeType":58},{},[3651,3655,3660,3664,3669,3673,3678],{"data":3652,"marks":3653,"value":3654,"nodeType":62},{},[],"Le dépôt s'effectue au ",{"data":3656,"marks":3657,"value":3659,"nodeType":62},{},[3658],{"type":274},"greffe du tribunal ",{"data":3661,"marks":3662,"value":3663,"nodeType":62},{},[],"dont dépend votre entreprise. Le ",{"data":3665,"marks":3666,"value":3668,"nodeType":62},{},[3667],{"type":274},"tribunal de commerce ",{"data":3670,"marks":3671,"value":3672,"nodeType":62},{},[],"traite les dépôts de bilan des activités commerciales et artisanales. Le ",{"data":3674,"marks":3675,"value":3677,"nodeType":62},{},[3676],{"type":274},"tribunal judiciaire ",{"data":3679,"marks":3680,"value":3681,"nodeType":62},{},[],"est compétent pour les activités libérales, agricoles et les professions réglementées du droit.",{"data":3683,"content":3684,"nodeType":58},{},[3685,3690],{"data":3686,"marks":3687,"value":3689,"nodeType":62},{},[3688],{"type":274},"Nouveauté 2025 : ",{"data":3691,"marks":3692,"value":3693,"nodeType":62},{},[],"dans 12 villes françaises (Paris, Lyon, Marseille, Nanterre, Versailles, Avignon, Nancy, Le Havre, Le Mans, Limoges, Saint-Brieuc, Auxerre), le Tribunal des Activités Économiques (TAE) remplace désormais ces juridictions pour les procédures collectives.",{"data":3695,"content":3696,"nodeType":111},{},[3697],{"data":3698,"marks":3699,"value":3700,"nodeType":62},{},[],"Assister à l'audience du tribunal",{"data":3702,"content":3703,"nodeType":58},{},[3704,3708,3713,3717,3722],{"data":3705,"marks":3706,"value":3707,"nodeType":62},{},[],"Après le dépôt de votre dossier complet, vous recevez une ",{"data":3709,"marks":3710,"value":3712,"nodeType":62},{},[3711],{"type":274},"convocation à l'audience",{"data":3714,"marks":3715,"value":3716,"nodeType":62},{},[]," dans un",{"data":3718,"marks":3719,"value":3721,"nodeType":62},{},[3720],{"type":274}," délai maximum de 15 jours.",{"data":3723,"marks":3724,"value":3725,"nodeType":62},{},[]," Cette audience se déroule à huis clos, c'est-à-dire de manière non publique, pour préserver la confidentialité de votre situation.",{"data":3727,"content":3728,"nodeType":58},{},[3729],{"data":3730,"marks":3731,"value":3732,"nodeType":62},{},[],"Le représentant légal de l'entreprise est convoqué, ainsi que le représentant du personnel si l'entreprise en compte. Vous pouvez vous faire assister par un avocat ou votre expert-comptable pour vous accompagner durant cette étape cruciale.",{"data":3734,"content":3735,"nodeType":58},{},[3736,3740,3745,3749,3754,3758,3763,3766],{"data":3737,"marks":3738,"value":3739,"nodeType":62},{},[],"Durant cette audience, le juge examine votre ",{"data":3741,"marks":3742,"value":3744,"nodeType":62},{},[3743],{"type":274},"situation financière en détail",{"data":3746,"marks":3747,"value":3748,"nodeType":62},{},[],". Il vous pose des questions sur les circonstances qui ont conduit à la cessation des paiements, vérifie la ",{"data":3750,"marks":3751,"value":3753,"nodeType":62},{},[3752],{"type":274},"cohérence de votre dossier ",{"data":3755,"marks":3756,"value":3757,"nodeType":62},{},[],"et analyse vos ",{"data":3759,"marks":3760,"value":3762,"nodeType":62},{},[3761],{"type":274},"perspectives de redressement",{"data":3764,"marks":3765,"value":463,"nodeType":62},{},[],{"data":3767,"marks":3768,"value":614,"nodeType":62},{},[3769],{"type":274},{"data":3771,"content":3772,"nodeType":111},{},[3773],{"data":3774,"marks":3775,"value":3776,"nodeType":62},{},[],"Le jugement d'ouverture",{"data":3778,"content":3779,"nodeType":58},{},[3780,3784,3789,3793,3798,3802,3807],{"data":3781,"marks":3782,"value":3783,"nodeType":62},{},[],"À l'issue de l'audience ou dans les jours suivants, le tribunal rend un ",{"data":3785,"marks":3786,"value":3788,"nodeType":62},{},[3787],{"type":274},"jugement d'ouverture ",{"data":3790,"marks":3791,"value":3792,"nodeType":62},{},[],"qui détermine la ",{"data":3794,"marks":3795,"value":3797,"nodeType":62},{},[3796],{"type":274},"nature de la procédure collective applicable",{"data":3799,"marks":3800,"value":3801,"nodeType":62},{},[]," à votre situation. Le président ",{"data":3803,"marks":3804,"value":3806,"nodeType":62},{},[3805],{"type":274},"peut annoncer oralement sa décision",{"data":3808,"marks":3809,"value":3810,"nodeType":62},{},[]," dès la fin de l'audience, le jugement écrit étant ensuite notifié par courrier.",{"data":3812,"content":3813,"nodeType":58},{},[3814,3818,3823,3827,3831,3835,3840],{"data":3815,"marks":3816,"value":3817,"nodeType":62},{},[],"Le tribunal décide d'ouvrir soit un ",{"data":3819,"marks":3820,"value":3822,"nodeType":62},{},[3821],{"type":274},"redressement judiciaire ",{"data":3824,"marks":3825,"value":3826,"nodeType":62},{},[],"si votre situation reste redressable, soit une ",{"data":3828,"marks":3829,"value":2854,"nodeType":62},{},[3830],{"type":274},{"data":3832,"marks":3833,"value":3834,"nodeType":62},{},[]," si votre situation est irrémédiablement compromise, soit un",{"data":3836,"marks":3837,"value":3839,"nodeType":62},{},[3838],{"type":274}," rétablissement professionnel",{"data":3841,"marks":3842,"value":3843,"nodeType":62},{},[]," pour les entrepreneurs individuels sans actif significatif.",{"data":3845,"content":3846,"nodeType":58},{},[3847,3851,3856,3860,3869,3873,3878],{"data":3848,"marks":3849,"value":3850,"nodeType":62},{},[],"Le jugement désigne les ",{"data":3852,"marks":3853,"value":3855,"nodeType":62},{},[3854],{"type":274},"organes de la procédure : ",{"data":3857,"marks":3858,"value":3859,"nodeType":62},{},[],"administrateur judiciaire, mandataire judiciaire ou ",{"data":3861,"content":3863,"nodeType":67},{"uri":3862},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/liquidateur-judiciaire/",[3864],{"data":3865,"marks":3866,"value":3868,"nodeType":62},{},[3867],{"type":75},"liquidateur judiciaire",{"data":3870,"marks":3871,"value":3872,"nodeType":62},{},[]," selon le cas. En redressement judiciaire, un ",{"data":3874,"marks":3875,"value":3877,"nodeType":62},{},[3876],{"type":274},"plan de redressement ",{"data":3879,"marks":3880,"value":3881,"nodeType":62},{},[],"sera élaboré durant la période d'observation pour restructurer l'entreprise. Il fixe également la date de cessation des paiements de manière provisoire et déclenche les effets immédiats de la procédure collective : gel des dettes, suspension des poursuites et interdiction de payer les dettes antérieures.",{"data":3883,"content":3884,"nodeType":58},{},[3885,3889,3894],{"data":3886,"marks":3887,"value":3888,"nodeType":62},{},[],"Ce jugement fait l'objet d'une ",{"data":3890,"marks":3891,"value":3893,"nodeType":62},{},[3892],{"type":274},"publication au BODACC",{"data":3895,"marks":3896,"value":3897,"nodeType":62},{},[]," (Bulletin Officiel des Annonces Civiles et Commerciales) pour informer les créanciers qui disposent ensuite de 2 mois pour déclarer leurs créances.",{"data":3899,"content":3900,"nodeType":58},{},[3901,3904,3909,3913],{"data":3902,"marks":3903,"value":561,"nodeType":62},{},[],{"data":3905,"marks":3906,"value":565,"nodeType":62},{},[3907,3908],{"type":75},{"type":274},{"data":3910,"marks":3911,"value":1789,"nodeType":62},{},[3912],{"type":274},{"data":3914,"marks":3915,"value":3916,"nodeType":62},{},[],": le coût du dépôt de bilan est gratuit. Seuls les frais annexes (greffe, publication, honoraires) sont à prévoir (200 à 600 €).",{"data":3918,"content":3919,"nodeType":280},{},[3920],{"data":3921,"marks":3922,"value":3923,"nodeType":62},{},[],"Quelles sont les conséquences du dépôt de bilan ?",{"data":3925,"content":3926,"nodeType":111},{},[3927],{"data":3928,"marks":3929,"value":3930,"nodeType":62},{},[],"Les conséquences pour l'entreprise",{"data":3932,"content":3933,"nodeType":58},{},[3934,3937,3942,3946,3951,3955,3960],{"data":3935,"marks":3936,"value":3233,"nodeType":62},{},[],{"data":3938,"marks":3939,"value":3941,"nodeType":62},{},[3940],{"type":274}," jugement d'ouverture de la procédure collective",{"data":3943,"marks":3944,"value":3945,"nodeType":62},{},[]," déclenche des effets immédiats pour votre entreprise. Le ",{"data":3947,"marks":3948,"value":3950,"nodeType":62},{},[3949],{"type":274},"gel des dettes antérieures",{"data":3952,"marks":3953,"value":3954,"nodeType":62},{},[]," à l'ouverture interdit tout paiement sans autorisation préalable du juge-commissaire. La ",{"data":3956,"marks":3957,"value":3959,"nodeType":62},{},[3958],{"type":274},"suspension des poursuites individuelles ",{"data":3961,"marks":3962,"value":3963,"nodeType":62},{},[],"empêche vos créanciers d'agir en justice pour obtenir un remboursement.",{"data":3965,"content":3966,"nodeType":58},{},[3967,3971,3976,3980,3985,3989,3994],{"data":3968,"marks":3969,"value":3970,"nodeType":62},{},[],"Les ",{"data":3972,"marks":3973,"value":3975,"nodeType":62},{},[3974],{"type":274},"intérêts et pénalités de retard",{"data":3977,"marks":3978,"value":3979,"nodeType":62},{},[]," cessent de courir sur les créances antérieures au jugement. ",{"data":3981,"marks":3982,"value":3984,"nodeType":62},{},[3983],{"type":274},"L'interdiction de payer les dettes",{"data":3986,"marks":3987,"value":3988,"nodeType":62},{},[]," nées avant le jugement s'impose strictement, sauf dérogation exceptionnelle accordée par le tribunal. Le dirigeant perd le ",{"data":3990,"marks":3991,"value":3993,"nodeType":62},{},[3992],{"type":274},"contrôle partiel ou total",{"data":3995,"marks":3996,"value":3997,"nodeType":62},{},[]," de la gestion de l’entreprise selon la procédure retenue par le tribunal.",{"data":3999,"content":4000,"nodeType":111},{},[4001],{"data":4002,"marks":4003,"value":4004,"nodeType":62},{},[],"Les conséquences pour le dirigeant",{"data":4006,"content":4007,"nodeType":58},{},[4008,4012,4017,4021,4026,4030,4035],{"data":4009,"marks":4010,"value":4011,"nodeType":62},{},[],"Si vous effectuez votre dépôt ",{"data":4013,"marks":4014,"value":4016,"nodeType":62},{},[4015],{"type":274},"dans le délai de 45 jours",{"data":4018,"marks":4019,"value":4020,"nodeType":62},{},[],", votre ",{"data":4022,"marks":4023,"value":4025,"nodeType":62},{},[4024],{"type":274},"responsabilité personnelle",{"data":4027,"marks":4028,"value":4029,"nodeType":62},{},[]," demeure ",{"data":4031,"marks":4032,"value":4034,"nodeType":62},{},[4033],{"type":274},"protégée",{"data":4036,"marks":4037,"value":4038,"nodeType":62},{},[],". Vous ne subissez aucune sanction et votre patrimoine personnel reste à l'abri des créanciers de l'entreprise.",{"data":4040,"content":4041,"nodeType":58},{},[4042,4046,4051,4055,4060],{"data":4043,"marks":4044,"value":4045,"nodeType":62},{},[],"En revanche, un ",{"data":4047,"marks":4048,"value":4050,"nodeType":62},{},[4049],{"type":274},"dépôt tardif ",{"data":4052,"marks":4053,"value":4054,"nodeType":62},{},[],"expose le dirigeant à des",{"data":4056,"marks":4057,"value":4059,"nodeType":62},{},[4058],{"type":274}," sanctions financières et professionnelles",{"data":4061,"marks":4062,"value":4063,"nodeType":62},{},[]," lourdes : ",{"data":4065,"content":4066,"nodeType":499},{},[4067,4082,4097],{"data":4068,"content":4069,"nodeType":503},{},[4070],{"data":4071,"content":4072,"nodeType":58},{},[4073,4078],{"data":4074,"marks":4075,"value":4077,"nodeType":62},{},[4076],{"type":274},"Interdiction de gérer",{"data":4079,"marks":4080,"value":4081,"nodeType":62},{},[]," (jusqu'à 15 ans) ;",{"data":4083,"content":4084,"nodeType":503},{},[4085],{"data":4086,"content":4087,"nodeType":58},{},[4088,4093],{"data":4089,"marks":4090,"value":4092,"nodeType":62},{},[4091],{"type":274},"Action en comblement de passif : ",{"data":4094,"marks":4095,"value":4096,"nodeType":62},{},[],"le dirigeant peut être condamné à payer les dettes sur son patrimoine personnel ;",{"data":4098,"content":4099,"nodeType":503},{},[4100],{"data":4101,"content":4102,"nodeType":58},{},[4103,4108],{"data":4104,"marks":4105,"value":4107,"nodeType":62},{},[4106],{"type":274},"Extension de la période suspecte ",{"data":4109,"marks":4110,"value":4111,"nodeType":62},{},[],"(jusqu'à 18 mois). ",{"data":4113,"content":4114,"nodeType":58},{},[4115,4119,4128,4132,4137,4141,4146,4150,4155,4159,4164],{"data":4116,"marks":4117,"value":4118,"nodeType":62},{},[],"Certaines ",{"data":4120,"content":4122,"nodeType":67},{"uri":4121},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/faute-de-gestion--definition-et-consequences/",[4123],{"data":4124,"marks":4125,"value":4127,"nodeType":62},{},[4126],{"type":75},"fautes de gestion",{"data":4129,"marks":4130,"value":4131,"nodeType":62},{},[]," aggravent la situation :",{"data":4133,"marks":4134,"value":4136,"nodeType":62},{},[4135],{"type":274}," confusion de patrimoine",{"data":4138,"marks":4139,"value":4140,"nodeType":62},{},[]," entre comptes personnels et professionnels, ",{"data":4142,"marks":4143,"value":4145,"nodeType":62},{},[4144],{"type":274},"utilisation abusive des fonds sociaux ",{"data":4147,"marks":4148,"value":4149,"nodeType":62},{},[],"pour des dépenses personnelles, ",{"data":4151,"marks":4152,"value":4154,"nodeType":62},{},[4153],{"type":274},"comptabilité fictive ",{"data":4156,"marks":4157,"value":4158,"nodeType":62},{},[],"ou irrégulière,",{"data":4160,"marks":4161,"value":4163,"nodeType":62},{},[4162],{"type":274}," poursuite d'une exploitation déficitaire ",{"data":4165,"marks":4166,"value":4167,"nodeType":62},{},[],"alors que la cessation était évidente. La faillite personnelle peut être prononcée dans les cas les plus graves, notamment en cas de fraude caractérisée.",{"data":4169,"content":4170,"nodeType":111},{},[4171],{"data":4172,"marks":4173,"value":4174,"nodeType":62},{},[],"Les conséquences pour les associés",{"data":4176,"content":4177,"nodeType":58},{},[4178,4181,4186,4190,4199,4202,4211,4215,4220,4224,4229],{"data":4179,"marks":4180,"value":3970,"nodeType":62},{},[],{"data":4182,"marks":4183,"value":4185,"nodeType":62},{},[4184],{"type":274},"associés",{"data":4187,"marks":4188,"value":4189,"nodeType":62},{},[]," de sociétés à responsabilité limitée (",{"data":4191,"content":4193,"nodeType":67},{"uri":4192},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilite-sarl/",[4194],{"data":4195,"marks":4196,"value":4198,"nodeType":62},{},[4197],{"type":75},"SARL",{"data":4200,"marks":4201,"value":1372,"nodeType":62},{},[],{"data":4203,"content":4205,"nodeType":67},{"uri":4204},"https://www.clementine.fr/blog/creation-et-financement/sas/",[4206],{"data":4207,"marks":4208,"value":4210,"nodeType":62},{},[4209],{"type":75},"SAS",{"data":4212,"marks":4213,"value":4214,"nodeType":62},{},[],", SASU, EURL) bénéficient d'une",{"data":4216,"marks":4217,"value":4219,"nodeType":62},{},[4218],{"type":274}," protection de leur patrimoine personnel",{"data":4221,"marks":4222,"value":4223,"nodeType":62},{},[],". Leur perte se limite au montant de leurs ",{"data":4225,"marks":4226,"value":4228,"nodeType":62},{},[4227],{"type":274},"apports",{"data":4230,"marks":4231,"value":4232,"nodeType":62},{},[]," au capital social. Ils ne sont pas tenus de rembourser les dettes de l'entreprise sur leurs biens personnels.",{"data":4234,"content":4235,"nodeType":58},{},[4236,4240,4245,4249,4254,4258,4263],{"data":4237,"marks":4238,"value":4239,"nodeType":62},{},[],"Cette protection connaît toutefois une",{"data":4241,"marks":4242,"value":4244,"nodeType":62},{},[4243],{"type":274}," exception majeure :",{"data":4246,"marks":4247,"value":4248,"nodeType":62},{},[]," si l'associé s'est porté ",{"data":4250,"marks":4251,"value":4253,"nodeType":62},{},[4252],{"type":274},"caution personnelle",{"data":4255,"marks":4256,"value":4257,"nodeType":62},{},[]," auprès d'une banque (situation fréquente lors de l'obtention d'un prêt professionnel), son patrimoine personnel se trouve engagé à ",{"data":4259,"marks":4260,"value":4262,"nodeType":62},{},[4261],{"type":274},"hauteur du montant cautionné. ",{"data":4264,"marks":4265,"value":4266,"nodeType":62},{},[],"La banque peut alors poursuivre l'associé pour obtenir le remboursement du prêt.",{"data":4268,"content":4269,"nodeType":58},{},[4270,4274,4283,4287,4292],{"data":4271,"marks":4272,"value":4273,"nodeType":62},{},[],"Dans les ",{"data":4275,"content":4277,"nodeType":67},{"uri":4276},"https://www.clementine.fr/blog/creation-et-financement/societe-en-nom-collectif-snc/",[4278],{"data":4279,"marks":4280,"value":4282,"nodeType":62},{},[4281],{"type":75},"sociétés en nom collectif",{"data":4284,"marks":4285,"value":4286,"nodeType":62},{},[]," (SNC), les associés supportent une ",{"data":4288,"marks":4289,"value":4291,"nodeType":62},{},[4290],{"type":274},"responsabilité indéfinie et solidaire",{"data":4293,"marks":4294,"value":4295,"nodeType":62},{},[],". Chaque associé peut être poursuivi pour la totalité des dettes de l'entreprise sur son patrimoine personnel, quel que soit le montant de son apport initial.",{"data":4297,"content":4298,"nodeType":111},{},[4299],{"data":4300,"marks":4301,"value":4302,"nodeType":62},{},[],"Les conséquences pour les salariés",{"data":4304,"content":4305,"nodeType":58},{},[4306,4310,4315,4319,4324,4328,4333,4337,4342,4346,4351,4355,4360],{"data":4307,"marks":4308,"value":4309,"nodeType":62},{},[],"Les",{"data":4311,"marks":4312,"value":4314,"nodeType":62},{},[4313],{"type":274}," salariés",{"data":4316,"marks":4317,"value":4318,"nodeType":62},{},[]," bénéficient d'une",{"data":4320,"marks":4321,"value":4323,"nodeType":62},{},[4322],{"type":274}," protection maximale garantie par la loi ",{"data":4325,"marks":4326,"value":4327,"nodeType":62},{},[],"lors d'une procédure collective. ",{"data":4329,"marks":4330,"value":4332,"nodeType":62},{},[4331],{"type":274},"L'AGS",{"data":4334,"marks":4335,"value":4336,"nodeType":62},{},[]," (Association pour la Gestion du régime de garantie des créances des Salariés) assure le ",{"data":4338,"marks":4339,"value":4341,"nodeType":62},{},[4340],{"type":274},"paiement des salaires",{"data":4343,"marks":4344,"value":4345,"nodeType":62},{},[]," dans la limite des plafonds légaux, des ",{"data":4347,"marks":4348,"value":4350,"nodeType":62},{},[4349],{"type":274},"indemnités ",{"data":4352,"marks":4353,"value":4354,"nodeType":62},{},[],"de licenciement, des ",{"data":4356,"marks":4357,"value":4359,"nodeType":62},{},[4358],{"type":274},"congés payés",{"data":4361,"marks":4362,"value":4363,"nodeType":62},{},[]," et de certaines primes.",{"data":4365,"content":4366,"nodeType":58},{},[4367,4371,4376,4380,4385],{"data":4368,"marks":4369,"value":4370,"nodeType":62},{},[],"En redressement judiciaire, les",{"data":4372,"marks":4373,"value":4375,"nodeType":62},{},[4374],{"type":274}," contrats de travail",{"data":4377,"marks":4378,"value":4379,"nodeType":62},{},[]," sont maintenus pendant la période d'observation. L'activité se poursuit et les salariés conservent leur emploi, sauf ",{"data":4381,"marks":4382,"value":4384,"nodeType":62},{},[4383],{"type":274},"licenciements économiques ",{"data":4386,"marks":4387,"value":4388,"nodeType":62},{},[],"ponctuels si nécessaires au redressement.",{"data":4390,"content":4391,"nodeType":58},{},[4392,4396,4401,4405,4410],{"data":4393,"marks":4394,"value":4395,"nodeType":62},{},[],"En cas de ",{"data":4397,"marks":4398,"value":4400,"nodeType":62},{},[4399],{"type":274},"procédure de liquidation judiciaire",{"data":4402,"marks":4403,"value":4404,"nodeType":62},{},[],", le",{"data":4406,"marks":4407,"value":4409,"nodeType":62},{},[4408],{"type":274}," licenciement économique",{"data":4411,"marks":4412,"value":4413,"nodeType":62},{},[]," collectif de tous les salariés intervient rapidement. L'AGS prend en charge les sommes dues dans les limites prévues par la réglementation.",{"data":4415,"content":4416,"nodeType":58},{},[4417,4420,4425,4429,4434],{"data":4418,"marks":4419,"value":3970,"nodeType":62},{},[],{"data":4421,"marks":4422,"value":4424,"nodeType":62},{},[4423],{"type":274},"créances salariales",{"data":4426,"marks":4427,"value":4428,"nodeType":62},{},[]," bénéficient d'un ",{"data":4430,"marks":4431,"value":4433,"nodeType":62},{},[4432],{"type":274},"super-privilège : ",{"data":4435,"marks":4436,"value":4437,"nodeType":62},{},[],"elles sont prioritaires sur toutes les autres créances. Un représentant des salariés est obligatoirement désigné, élu parmi le personnel. Il informe les salariés des décisions, défend leurs intérêts auprès du mandataire judiciaire et suit le paiement des créances. ",{"data":4439,"content":4440,"nodeType":111},{},[4441],{"data":4442,"marks":4443,"value":4444,"nodeType":62},{},[],"Les conséquences pour les créanciers",{"data":4446,"content":4447,"nodeType":58},{},[4448,4451,4456,4460,4465,4468,4472,4476,4481,4485,4490,4494,4498],{"data":4449,"marks":4450,"value":3233,"nodeType":62},{},[],{"data":4452,"marks":4453,"value":4455,"nodeType":62},{},[4454],{"type":274}," jugement d'ouverture",{"data":4457,"marks":4458,"value":4459,"nodeType":62},{},[]," entraîne le ",{"data":4461,"marks":4462,"value":4464,"nodeType":62},{},[4463],{"type":274},"gel des poursuites individuelles",{"data":4466,"marks":4467,"value":463,"nodeType":62},{},[],{"data":4469,"marks":4470,"value":1789,"nodeType":62},{},[4471],{"type":274},{"data":4473,"marks":4474,"value":4475,"nodeType":62},{},[],"Vos créanciers ne peuvent plus agir isolément pour obtenir un remboursement. Ils ont l'obligation de ",{"data":4477,"marks":4478,"value":4480,"nodeType":62},{},[4479],{"type":274},"déclarer leurs créances ",{"data":4482,"marks":4483,"value":4484,"nodeType":62},{},[],"auprès du mandataire judiciaire désigné dans un",{"data":4486,"marks":4487,"value":4489,"nodeType":62},{},[4488],{"type":274}," délai de 2 mois",{"data":4491,"marks":4492,"value":4493,"nodeType":62},{},[]," après la ",{"data":4495,"marks":4496,"value":3893,"nodeType":62},{},[4497],{"type":274},{"data":4499,"marks":4500,"value":4501,"nodeType":62},{},[]," (Bulletin Officiel des Annonces Civiles et Commerciales). Passé ce délai, ils perdent définitivement leur droit au remboursement (forclusion).",{"data":4503,"content":4504,"nodeType":58},{},[4505,4508,4513,4517,4522,4526,4531,4535,4540,4544,4549,4553,4558],{"data":4506,"marks":4507,"value":2790,"nodeType":62},{},[],{"data":4509,"marks":4510,"value":4512,"nodeType":62},{},[4511],{"type":274},"remboursement ",{"data":4514,"marks":4515,"value":4516,"nodeType":62},{},[],"s'effectue selon un ",{"data":4518,"marks":4519,"value":4521,"nodeType":62},{},[4520],{"type":274},"ordre de priorité strict",{"data":4523,"marks":4524,"value":4525,"nodeType":62},{},[]," fixé par la loi : ",{"data":4527,"marks":4528,"value":4530,"nodeType":62},{},[4529],{"type":274},"créances salariales ",{"data":4532,"marks":4533,"value":4534,"nodeType":62},{},[],"(super-privilège), ",{"data":4536,"marks":4537,"value":4539,"nodeType":62},{},[4538],{"type":274},"créances postérieures",{"data":4541,"marks":4542,"value":4543,"nodeType":62},{},[]," au jugement (fournisseurs après ouverture), ",{"data":4545,"marks":4546,"value":4548,"nodeType":62},{},[4547],{"type":274},"créances garanties",{"data":4550,"marks":4551,"value":4552,"nodeType":62},{},[]," (privilèges, hypothèques, nantissements) et ",{"data":4554,"marks":4555,"value":4557,"nodeType":62},{},[4556],{"type":274},"créances chirographaires ",{"data":4559,"marks":4560,"value":4561,"nodeType":62},{},[],"(sans garantie, simples factures).",{"data":4563,"content":4564,"nodeType":58},{},[4565,4569,4574,4577,4581],{"data":4566,"marks":4567,"value":4568,"nodeType":62},{},[],"En cas d'insuffisance d'actifs, lorsque la vente des biens ne suffit pas à rembourser tous les créanciers, le tribunal prononce une ",{"data":4570,"marks":4571,"value":4573,"nodeType":62},{},[4572],{"type":274},"clôture pour insuffisance d'actifs",{"data":4575,"marks":4576,"value":463,"nodeType":62},{},[],{"data":4578,"marks":4579,"value":1789,"nodeType":62},{},[4580],{"type":274},{"data":4582,"marks":4583,"value":4584,"nodeType":62},{},[],"Les créanciers non désintéressés perdent alors leur créance sans aucun remboursement.",{"data":4586,"content":4587,"nodeType":280},{},[4588],{"data":4589,"marks":4590,"value":4591,"nodeType":62},{},[],"Comment éviter le dépôt de bilan ? Les alternatives préventives ",{"data":4593,"content":4594,"nodeType":111},{},[4595],{"data":4596,"marks":4597,"value":4598,"nodeType":62},{},[],"Le mandat ad hoc",{"data":4600,"content":4601,"nodeType":58},{},[4602,4606,4611,4615,4620,4624,4629],{"data":4603,"marks":4604,"value":4605,"nodeType":62},{},[],"Le mandat ad hoc constitue la",{"data":4607,"marks":4608,"value":4610,"nodeType":62},{},[4609],{"type":274}," procédure préventive la plus discrète",{"data":4612,"marks":4613,"value":4614,"nodeType":62},{},[],", pour les entreprises en difficulté, applicable uniquement avant la cessation des paiements. Cette procédure ",{"data":4616,"marks":4617,"value":4619,"nodeType":62},{},[4618],{"type":274},"100 % confidentielle ",{"data":4621,"marks":4622,"value":4623,"nodeType":62},{},[],"n'entraîne ",{"data":4625,"marks":4626,"value":4628,"nodeType":62},{},[4627],{"type":274},"aucune publication",{"data":4630,"marks":4631,"value":4632,"nodeType":62},{},[]," et préserve totalement votre image.",{"data":4634,"content":4635,"nodeType":58},{},[4636,4640,4645,4649,4654,4657,4661,4665,4670],{"data":4637,"marks":4638,"value":4639,"nodeType":62},{},[],"Très",{"data":4641,"marks":4642,"value":4644,"nodeType":62},{},[4643],{"type":274}," flexible et rapide",{"data":4646,"marks":4647,"value":4648,"nodeType":62},{},[]," (quelques semaines seulement), elle relève de votre seule initiative en tant que dirigeant. Vous déposez une demande auprès du président du tribunal qui désigne un ",{"data":4650,"marks":4651,"value":4653,"nodeType":62},{},[4652],{"type":274},"mandataire ad hoc",{"data":4655,"marks":4656,"value":463,"nodeType":62},{},[],{"data":4658,"marks":4659,"value":1789,"nodeType":62},{},[4660],{"type":274},{"data":4662,"marks":4663,"value":4664,"nodeType":62},{},[],"Ce dernier mène des négociations avec vos créanciers pour obtenir des remises de dettes, des délais de paiement ou des échelonnements. L'objectif consiste à parvenir à un ",{"data":4666,"marks":4667,"value":4669,"nodeType":62},{},[4668],{"type":274},"accord amiable ",{"data":4671,"marks":4672,"value":4673,"nodeType":62},{},[],"avec vos principaux créanciers.",{"data":4675,"content":4676,"nodeType":58},{},[4677,4680,4685],{"data":4678,"marks":4679,"value":3970,"nodeType":62},{},[],{"data":4681,"marks":4682,"value":4684,"nodeType":62},{},[4683],{"type":274},"avantages",{"data":4686,"marks":4687,"value":4688,"nodeType":62},{},[]," sont nombreux : confidentialité totale, rapidité d'exécution et image de marque préservée. En revanche, vos créanciers ne sont pas obligés d'accepter les propositions, aucun gel des poursuites n'intervient et vous supportez le coût des honoraires du mandataire.",{"data":4690,"content":4691,"nodeType":111},{},[4692],{"data":4693,"marks":4694,"value":4695,"nodeType":62},{},[],"La conciliation",{"data":4697,"content":4698,"nodeType":58},{},[4699,4702,4707,4711,4716,4720,4725,4729,4734],{"data":4700,"marks":4701,"value":3343,"nodeType":62},{},[],{"data":4703,"marks":4704,"value":4706,"nodeType":62},{},[4705],{"type":274},"procédure de conciliation",{"data":4708,"marks":4709,"value":4710,"nodeType":62},{},[]," s'applique",{"data":4712,"marks":4713,"value":4715,"nodeType":62},{},[4714],{"type":274}," avant la cessation des paiements",{"data":4717,"marks":4718,"value":4719,"nodeType":62},{},[]," ou dans les 45 jours suivant celle-ci. Cette ",{"data":4721,"marks":4722,"value":4724,"nodeType":62},{},[4723],{"type":274},"procédure confidentielle",{"data":4726,"marks":4727,"value":4728,"nodeType":62},{},[]," est encadrée par le tribunal et dure ",{"data":4730,"marks":4731,"value":4733,"nodeType":62},{},[4732],{"type":274},"4 mois",{"data":4735,"marks":4736,"value":4737,"nodeType":62},{},[],". Cette durée peut-être prolongée d’un mois pour atteindre 5 mois maximum.",{"data":4739,"content":4740,"nodeType":58},{},[4741,4745,4750,4754,4759],{"data":4742,"marks":4743,"value":4744,"nodeType":62},{},[],"Vous déposez une demande au tribunal qui nomme un conciliateur chargé de mener les ",{"data":4746,"marks":4747,"value":4749,"nodeType":62},{},[4748],{"type":274},"négociations ",{"data":4751,"marks":4752,"value":4753,"nodeType":62},{},[],"avec vos créanciers. Si un accord intervient, le tribunal peut l'homologuer, lui conférant une ",{"data":4755,"marks":4756,"value":4758,"nodeType":62},{},[4757],{"type":274},"force exécutoire contraignante",{"data":4760,"marks":4761,"value":463,"nodeType":62},{},[],{"data":4763,"content":4764,"nodeType":58},{},[4765,4769,4774,4778,4783],{"data":4766,"marks":4767,"value":4768,"nodeType":62},{},[],"Les avantages résident dans la ",{"data":4770,"marks":4771,"value":4773,"nodeType":62},{},[4772],{"type":274},"confidentialité",{"data":4775,"marks":4776,"value":4777,"nodeType":62},{},[]," (sauf en cas d'homologation) et la solidité d'un accord homologué. Les inconvénients incluent un",{"data":4779,"marks":4780,"value":4782,"nodeType":62},{},[4781],{"type":274}," délai court de 5 mois maximum",{"data":4784,"marks":4785,"value":4786,"nodeType":62},{},[],", l'absence d'obligation d'acceptation des créanciers et une publication si vous demandez l'homologation.",{"data":4788,"content":4789,"nodeType":111},{},[4790],{"data":4791,"marks":4792,"value":4793,"nodeType":62},{},[],"La sauvegarde",{"data":4795,"content":4796,"nodeType":58},{},[4797,4800,4805,4809,4814,4818,4823],{"data":4798,"marks":4799,"value":3343,"nodeType":62},{},[],{"data":4801,"marks":4802,"value":4804,"nodeType":62},{},[4803],{"type":274},"procédure de sauvegarde ",{"data":4806,"marks":4807,"value":4808,"nodeType":62},{},[],"intervient ",{"data":4810,"marks":4811,"value":4813,"nodeType":62},{},[4812],{"type":274},"avant la cessation des paiements",{"data":4815,"marks":4816,"value":4817,"nodeType":62},{},[]," lorsque vous rencontrez des",{"data":4819,"marks":4820,"value":4822,"nodeType":62},{},[4821],{"type":274}," difficultés insurmontables",{"data":4824,"marks":4825,"value":4826,"nodeType":62},{},[]," mais que votre entreprise n'est pas encore en cessation.",{"data":4828,"content":4829,"nodeType":58},{},[4830,4834,4839,4843,4848,4852,4857,4861],{"data":4831,"marks":4832,"value":4833,"nodeType":62},{},[],"Cette procédure judiciaire publique entraîne une",{"data":4835,"marks":4836,"value":4838,"nodeType":62},{},[4837],{"type":274}," publication ",{"data":4840,"marks":4841,"value":4842,"nodeType":62},{},[],"et déclenche le ",{"data":4844,"marks":4845,"value":4847,"nodeType":62},{},[4846],{"type":274},"gel des dettes ",{"data":4849,"marks":4850,"value":4851,"nodeType":62},{},[],"ainsi que la",{"data":4853,"marks":4854,"value":4856,"nodeType":62},{},[4855],{"type":274}," suspension des poursuites.",{"data":4858,"marks":4859,"value":4860,"nodeType":62},{},[]," Une période d'observation de 6 à 12 mois permet d'établir un",{"data":4862,"marks":4863,"value":4865,"nodeType":62},{},[4864],{"type":274}," plan de sauvegarde sur 10 ans maximum.",{"data":4867,"content":4868,"nodeType":58},{},[4869,4872,4876,4880,4885],{"data":4870,"marks":4871,"value":3970,"nodeType":62},{},[],{"data":4873,"marks":4874,"value":4684,"nodeType":62},{},[4875],{"type":274},{"data":4877,"marks":4878,"value":4879,"nodeType":62},{},[]," sont importants : gel des poursuites, protection forte contre les créanciers et plan imposable même sans accord unanime. Les inconvénients comprennent le ",{"data":4881,"marks":4882,"value":4884,"nodeType":62},{},[4883],{"type":274},"caractère public ",{"data":4886,"marks":4887,"value":4888,"nodeType":62},{},[],"de la procédure (image potentiellement dégradée), un coût élevé et une perte de contrôle partiel de la gestion de l’entreprise. ",{"data":4890,"content":4891,"nodeType":280},{},[4892],{"data":4893,"marks":4894,"value":1502,"nodeType":62},{},[],{"data":4896,"content":4897,"nodeType":111},{},[4898],{"data":4899,"marks":4900,"value":4901,"nodeType":62},{},[],"Quelle est la différence entre la liquidation judiciaire et le dépôt de bilan ?",{"data":4903,"content":4904,"nodeType":58},{},[4905],{"data":4906,"marks":4907,"value":4908,"nodeType":62},{},[],"Le dépôt de bilan est la déclaration de cessation des paiements au tribunal. C'est le point de départ de la procédure. La liquidation judiciaire est l'une des issues possibles après cette déclaration, lorsque la situation de l'entreprise est irrémédiablement compromise. ",{"data":4910,"content":4911,"nodeType":111},{},[4912],{"data":4913,"marks":4914,"value":4915,"nodeType":62},{},[],"Quelles sont les conséquences d'un dépôt de bilan ? ",{"data":4917,"content":4918,"nodeType":58},{},[4919],{"data":4920,"marks":4921,"value":4922,"nodeType":62},{},[],"Le dépôt de bilan entraîne le gel des dettes, la suspension des poursuites et l'ouverture d'une procédure (redressement ou liquidation). Un dépôt dans les 45 jours protège le dirigeant. En cas de retard, il risque l'interdiction de gérer et le comblement de passif sur son patrimoine personnel.",{"data":4924,"content":4925,"nodeType":111},{},[4926],{"data":4927,"marks":4928,"value":4929,"nodeType":62},{},[],"Qui paye les dettes en cas de dépôt de bilan ?",{"data":4931,"content":4932,"nodeType":58},{},[4933],{"data":4934,"marks":4935,"value":4936,"nodeType":62},{},[],"Les dettes sont payées par la vente des actifs de l'entreprise (immobilisations, stocks, créances). Le paiement s'effectue selon un ordre de priorité : salariés en premier, puis créanciers garantis, puis les autres créanciers. Si l'actif est insuffisant, certains créanciers ne sont pas remboursés.",{"data":4938,"content":4939,"nodeType":111},{},[4940],{"data":4941,"marks":4942,"value":4943,"nodeType":62},{},[],"Quelles indemnités en cas de dépôt de bilan ?",{"data":4945,"content":4946,"nodeType":58},{},[4947],{"data":4948,"marks":4949,"value":4950,"nodeType":62},{},[],"Les salariés licenciés bénéficient de leurs indemnités de licenciement, du paiement de leurs salaires impayés, de leurs congés payés et de certaines primes. L'AGS (Association pour la Gestion des créances des Salariés) garantit le paiement de ces sommes dans les limites légales prévues.",{"metadata":4952,"sys":4955,"fields":4958},{"tags":4953,"concepts":4954},[],[],{"id":4956,"updatedAt":4957},"3uMbvQ5fzVyVPlB8AeyE8","2026-05-04T08:37:46.518Z",{"slug":4959,"title":4960,"cover":4961,"category":4981,"publishedAt":4993,"content":4994},"tva-et-auto-entrepreneur","TVA et auto-entrepreneur : guide complet des règles 2026",{"metadata":4962,"sys":4965,"fields":4972},{"tags":4963,"concepts":4964},[],[],{"space":4966,"id":4968,"type":168,"createdAt":4969,"updatedAt":4969,"environment":4970,"publishedVersion":2526,"revision":319,"locale":27},{"sys":4967},{"type":10,"linkType":11,"id":12},"5LEXkVpql7NNKhn4SG5ruH","2026-05-04T07:13:57.735Z",{"sys":4971},{"id":19,"type":10,"linkType":20},{"title":4973,"description":4974,"file":4975},"TVA et auto-entrepreneur","Cover article TVA et auto-entrepreneur",{"url":4976,"details":4977,"fileName":4980,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/5LEXkVpql7NNKhn4SG5ruH/928e0bc26b3ea2225749f0d1d9ab70de/tva_et_auto-entrepreneur.webp",{"size":4978,"image":4979},89932,{"width":398,"height":399},"tva et auto-entrepreneur.webp",{"metadata":4982,"sys":4985,"fields":4992},{"tags":4983,"concepts":4984},[],[],{"space":4986,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":4988,"publishedVersion":97,"revision":319,"contentType":4990,"locale":27},{"sys":4987},{"type":10,"linkType":11,"id":12},{"sys":4989},{"id":19,"type":10,"linkType":20},{"sys":4991},{"type":10,"linkType":25,"id":414},{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"2026-05-04",{"data":4995,"content":4996,"nodeType":54},{},[4997,5022,5060,5067,5074,5107,5172,5179,5213,5384,5404,5411,5436,5444,5452,5498,5542,5549,5595,5615,5631,5638,5672,5679,5715,5731,5747,5754,5782,5815,5822,5838,5854,5891,5898,5905,5929,6113,6137,6156,6163,6188,6196,6230,6255,6263,6296,6303,6337,6349,6356,6389,6405,6412,6428,6435,6464,6515,6552,6580,6587,6628,6648,6681,6701,6708,6733,6741,6766,6799,6824,6831,6838,6863,6907,6914,6922,6963,6987,6995,7002,7009,7039,7096,7125,7144,7151,7171,7201,7208,7228,7234,7241,7248,7255,7262,7269,7276,7283],{"data":4998,"content":4999,"nodeType":58},{},[5000,5004,5009,5013,5018],{"data":5001,"marks":5002,"value":5003,"nodeType":62},{},[],"Vous êtes ",{"data":5005,"marks":5006,"value":5008,"nodeType":62},{},[5007],{"type":274},"auto-entrepreneur",{"data":5010,"marks":5011,"value":5012,"nodeType":62},{},[]," et votre chiffre d'affaires augmente ? La question de la ",{"data":5014,"marks":5015,"value":5017,"nodeType":62},{},[5016],{"type":274},"TVA ",{"data":5019,"marks":5020,"value":5021,"nodeType":62},{},[],"se pose alors inévitablement. Entre franchise en base, seuils de dépassement et obligations déclaratives, le régime fiscal peut sembler complexe. ",{"data":5023,"content":5024,"nodeType":58},{},[5025,5029,5034,5038,5047,5051,5056],{"data":5026,"marks":5027,"value":5028,"nodeType":62},{},[],"Concrètement, devez-vous facturer la",{"data":5030,"marks":5031,"value":5033,"nodeType":62},{},[5032],{"type":274}," TVA ",{"data":5035,"marks":5036,"value":5037,"nodeType":62},{},[],"à vos clients ? À partir de quel montant exactement ? Comment effectuer vos ",{"data":5039,"content":5041,"nodeType":67},{"uri":5040},"https://www.clementine.fr/blog/taxes-et-impots/declaration-tva/",[5042],{"data":5043,"marks":5044,"value":5046,"nodeType":62},{},[5045],{"type":75},"déclarations de TVA",{"data":5048,"marks":5049,"value":5050,"nodeType":62},{},[]," si vous dépassez les seuils ? Dans cet article, vous découvrirez tout ce qu'il faut savoir sur la ",{"data":5052,"marks":5053,"value":5055,"nodeType":62},{},[5054],{"type":274},"TVA en micro-entreprise",{"data":5057,"marks":5058,"value":5059,"nodeType":62},{},[]," : règles de TVA 2026, seuils, démarches administratives et solutions pour rester conforme.",{"data":5061,"content":5062,"nodeType":280},{},[5063],{"data":5064,"marks":5065,"value":5066,"nodeType":62},{},[],"Comment fonctionne la TVA pour les micro-entrepreneurs ? ",{"data":5068,"content":5069,"nodeType":111},{},[5070],{"data":5071,"marks":5072,"value":5073,"nodeType":62},{},[],"Le principe de la TVA",{"data":5075,"content":5076,"nodeType":58},{},[5077,5080,5085,5089,5094,5098,5103],{"data":5078,"marks":5079,"value":3343,"nodeType":62},{},[],{"data":5081,"marks":5082,"value":5084,"nodeType":62},{},[5083],{"type":274},"Taxe sur la Valeur Ajoutée",{"data":5086,"marks":5087,"value":5088,"nodeType":62},{},[]," (TVA) est un ",{"data":5090,"marks":5091,"value":5093,"nodeType":62},{},[5092],{"type":274},"impôt indirect sur la consommation ",{"data":5095,"marks":5096,"value":5097,"nodeType":62},{},[],"qui s'ajoute au prix de vente des biens et services. En pratique, son principe repose sur un ",{"data":5099,"marks":5100,"value":5102,"nodeType":62},{},[5101],{"type":274},"mécanisme de collecte : ",{"data":5104,"marks":5105,"value":5106,"nodeType":62},{},[],"l'entrepreneur facture la TVA à ses clients, puis la reverse à l'État lors de sa déclaration fiscale.",{"data":5108,"content":5109,"nodeType":58},{},[5110,5115,5119,5124,5128,5133,5141,5146,5150,5155,5159,5168],{"data":5111,"marks":5112,"value":5114,"nodeType":62},{},[5113],{"type":274},"Point essentiel :",{"data":5116,"marks":5117,"value":5118,"nodeType":62},{},[]," la ",{"data":5120,"marks":5121,"value":5123,"nodeType":62},{},[5122],{"type":274},"TVA n'est pas un revenu.",{"data":5125,"marks":5126,"value":5127,"nodeType":62},{},[]," Elle ne vous appartient pas et ne constitue pas un gain pour votre activité. Vous agissez uniquement comme intermédiaire de collecte entre vos clients et l'administration fiscale. ",{"data":5129,"marks":5130,"value":5132,"nodeType":62},{},[5131],{"type":274},"Confondre TVA collectée et ",{"data":5134,"content":5135,"nodeType":67},{"uri":1078},[5136],{"data":5137,"marks":5138,"value":3565,"nodeType":62},{},[5139,5140],{"type":75},{"type":274},{"data":5142,"marks":5143,"value":5145,"nodeType":62},{},[5144],{"type":274}," réel ",{"data":5147,"marks":5148,"value":5149,"nodeType":62},{},[],"constitue une ",{"data":5151,"marks":5152,"value":5154,"nodeType":62},{},[5153],{"type":274},"erreur fréquente",{"data":5156,"marks":5157,"value":5158,"nodeType":62},{},[],", notamment lors du calcul de votre ",{"data":5160,"content":5162,"nodeType":67},{"uri":5161},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/seuil-de-rentabilite/",[5163],{"data":5164,"marks":5165,"value":5167,"nodeType":62},{},[5166],{"type":75},"rentabilité",{"data":5169,"marks":5170,"value":5171,"nodeType":62},{},[]," ou de vos cotisations sociales.",{"data":5173,"content":5174,"nodeType":111},{},[5175],{"data":5176,"marks":5177,"value":5178,"nodeType":62},{},[],"Les différents taux de TVA et activités concernées",{"data":5180,"content":5181,"nodeType":58},{},[5182,5185,5195,5200,5204,5209],{"data":5183,"marks":5184,"value":2790,"nodeType":62},{},[],{"data":5186,"content":5188,"nodeType":67},{"uri":5187},"https://www.clementine.fr/blog/taxes-et-impots/quels-sont-les-differents-taux-de-tva/",[5189],{"data":5190,"marks":5191,"value":5194,"nodeType":62},{},[5192,5193],{"type":75},{"type":274},"taux de TVA",{"data":5196,"marks":5197,"value":5199,"nodeType":62},{},[5198],{"type":274}," applicable ",{"data":5201,"marks":5202,"value":5203,"nodeType":62},{},[],"varie en fonction de la ",{"data":5205,"marks":5206,"value":5208,"nodeType":62},{},[5207],{"type":274},"nature de votre activité professionnelle",{"data":5210,"marks":5211,"value":5212,"nodeType":62},{},[],". Quatre taux coexistent en France, chacun correspondant à des catégories de biens ou de services spécifiques.",{"data":5214,"content":5215,"nodeType":752},{},[5216,5252,5285,5318,5351],{"data":5217,"content":5218,"nodeType":756},{},[5219,5230,5241],{"data":5220,"content":5221,"nodeType":760},{},[5222],{"data":5223,"content":5224,"nodeType":58},{},[5225],{"data":5226,"marks":5227,"value":5229,"nodeType":62},{},[5228],{"type":274},"Taux",{"data":5231,"content":5232,"nodeType":760},{},[5233],{"data":5234,"content":5235,"nodeType":58},{},[5236],{"data":5237,"marks":5238,"value":5240,"nodeType":62},{},[5239],{"type":274},"Type",{"data":5242,"content":5243,"nodeType":760},{},[5244],{"data":5245,"content":5246,"nodeType":58},{},[5247],{"data":5248,"marks":5249,"value":5251,"nodeType":62},{},[5250],{"type":274},"Activités",{"data":5253,"content":5254,"nodeType":756},{},[5255,5265,5275],{"data":5256,"content":5257,"nodeType":797},{},[5258],{"data":5259,"content":5260,"nodeType":58},{},[5261],{"data":5262,"marks":5263,"value":5264,"nodeType":62},{},[],"20 %",{"data":5266,"content":5267,"nodeType":797},{},[5268],{"data":5269,"content":5270,"nodeType":58},{},[5271],{"data":5272,"marks":5273,"value":5274,"nodeType":62},{},[],"Taux normal",{"data":5276,"content":5277,"nodeType":797},{},[5278],{"data":5279,"content":5280,"nodeType":58},{},[5281],{"data":5282,"marks":5283,"value":5284,"nodeType":62},{},[],"Prestations de services (conseil, graphisme, coaching), vente de biens manufacturés, hébergement hôtelier",{"data":5286,"content":5287,"nodeType":756},{},[5288,5298,5308],{"data":5289,"content":5290,"nodeType":797},{},[5291],{"data":5292,"content":5293,"nodeType":58},{},[5294],{"data":5295,"marks":5296,"value":5297,"nodeType":62},{},[],"10 %",{"data":5299,"content":5300,"nodeType":797},{},[5301],{"data":5302,"content":5303,"nodeType":58},{},[5304],{"data":5305,"marks":5306,"value":5307,"nodeType":62},{},[],"Taux intermédiaire",{"data":5309,"content":5310,"nodeType":797},{},[5311],{"data":5312,"content":5313,"nodeType":58},{},[5314],{"data":5315,"marks":5316,"value":5317,"nodeType":62},{},[],"Restauration sur place, travaux de rénovation dans logements anciens, transport de voyageurs",{"data":5319,"content":5320,"nodeType":756},{},[5321,5331,5341],{"data":5322,"content":5323,"nodeType":797},{},[5324],{"data":5325,"content":5326,"nodeType":58},{},[5327],{"data":5328,"marks":5329,"value":5330,"nodeType":62},{},[],"5 %",{"data":5332,"content":5333,"nodeType":797},{},[5334],{"data":5335,"content":5336,"nodeType":58},{},[5337],{"data":5338,"marks":5339,"value":5340,"nodeType":62},{},[],"Taux réduit",{"data":5342,"content":5343,"nodeType":797},{},[5344],{"data":5345,"content":5346,"nodeType":58},{},[5347],{"data":5348,"marks":5349,"value":5350,"nodeType":62},{},[],"Produits alimentaires non transformés, livres papier et numériques, abonnements gaz et électricité",{"data":5352,"content":5353,"nodeType":756},{},[5354,5364,5374],{"data":5355,"content":5356,"nodeType":797},{},[5357],{"data":5358,"content":5359,"nodeType":58},{},[5360],{"data":5361,"marks":5362,"value":5363,"nodeType":62},{},[],"2,1 % ",{"data":5365,"content":5366,"nodeType":797},{},[5367],{"data":5368,"content":5369,"nodeType":58},{},[5370],{"data":5371,"marks":5372,"value":5373,"nodeType":62},{},[],"Taux particulier ",{"data":5375,"content":5376,"nodeType":797},{},[5377],{"data":5378,"content":5379,"nodeType":58},{},[5380],{"data":5381,"marks":5382,"value":5383,"nodeType":62},{},[],"Médicaments remboursables par la Sécurité sociale, redevance audiovisuelle, presse d'information",{"data":5385,"content":5386,"nodeType":58},{},[5387,5391,5396,5400],{"data":5388,"marks":5389,"value":561,"nodeType":62},{},[5390],{"type":274},{"data":5392,"marks":5393,"value":565,"nodeType":62},{},[5394,5395],{"type":75},{"type":274},{"data":5397,"marks":5398,"value":3132,"nodeType":62},{},[5399],{"type":274},{"data":5401,"marks":5402,"value":5403,"nodeType":62},{},[]," appliquer un taux erroné expose à un redressement fiscal. Vérifiez systématiquement le taux correspondant à chaque prestation ou produit vendu.",{"data":5405,"content":5406,"nodeType":111},{},[5407],{"data":5408,"marks":5409,"value":5410,"nodeType":62},{},[],"TVA à payer et crédit de TVA : comment ça marche ?",{"data":5412,"content":5413,"nodeType":58},{},[5414,5418,5423,5427,5432],{"data":5415,"marks":5416,"value":5417,"nodeType":62},{},[],"Lorsque vous êtes",{"data":5419,"marks":5420,"value":5422,"nodeType":62},{},[5421],{"type":274}," assujetti à la TVA",{"data":5424,"marks":5425,"value":5426,"nodeType":62},{},[],", vous devez",{"data":5428,"marks":5429,"value":5431,"nodeType":62},{},[5430],{"type":274}," calculer le montant à reverser à l'État",{"data":5433,"marks":5434,"value":5435,"nodeType":62},{},[]," selon une formule simple.",{"data":5437,"content":5438,"nodeType":58},{},[5439],{"data":5440,"marks":5441,"value":5443,"nodeType":62},{},[5442],{"type":274},"TVA à reverser = TVA collectée - TVA déductible",{"data":5445,"content":5446,"nodeType":58},{},[5447],{"data":5448,"marks":5449,"value":5451,"nodeType":62},{},[5450],{"type":274},"Exemple concret :",{"data":5453,"content":5454,"nodeType":499},{},[5455,5465,5488],{"data":5456,"content":5457,"nodeType":503},{},[5458],{"data":5459,"content":5460,"nodeType":58},{},[5461],{"data":5462,"marks":5463,"value":5464,"nodeType":62},{},[],"Ventes du mois : 5 000 € HT → TVA collectée = 1 000 € (taux 20 %)",{"data":5466,"content":5467,"nodeType":503},{},[5468],{"data":5469,"content":5470,"nodeType":58},{},[5471,5475,5484],{"data":5472,"marks":5473,"value":5474,"nodeType":62},{},[],"Achats professionnels : 2 000 € HT → ",{"data":5476,"content":5478,"nodeType":67},{"uri":5477},"https://www.clementine.fr/blog/taxes-et-impots/tva-deductible-guide/",[5479],{"data":5480,"marks":5481,"value":5483,"nodeType":62},{},[5482],{"type":75},"TVA déductible",{"data":5485,"marks":5486,"value":5487,"nodeType":62},{},[]," = 400 € (taux 20 %)",{"data":5489,"content":5490,"nodeType":503},{},[5491],{"data":5492,"content":5493,"nodeType":58},{},[5494],{"data":5495,"marks":5496,"value":5497,"nodeType":62},{},[],"TVA à payer = 1 000 - 400 = 600 €",{"data":5499,"content":5500,"nodeType":58},{},[5501,5505,5510,5514,5519,5523,5533,5537],{"data":5502,"marks":5503,"value":5504,"nodeType":62},{},[],"À l’inverse, si vos dépenses sont supérieures à vos ventes, la ",{"data":5506,"marks":5507,"value":5509,"nodeType":62},{},[5508],{"type":274},"TVA déductible ",{"data":5511,"marks":5512,"value":5513,"nodeType":62},{},[],"dépasse la",{"data":5515,"marks":5516,"value":5518,"nodeType":62},{},[5517],{"type":274}," TVA collectée",{"data":5520,"marks":5521,"value":5522,"nodeType":62},{},[],". Vous êtes alors en ",{"data":5524,"content":5526,"nodeType":67},{"uri":5525},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/credit-de-tva/",[5527],{"data":5528,"marks":5529,"value":5532,"nodeType":62},{},[5530,5531],{"type":75},{"type":274},"crédit de TVA",{"data":5534,"marks":5535,"value":5536,"nodeType":62},{},[],". L'administration fiscale peut vous rembourser cette différence sous certaines conditions, ou vous pouvez la reporter sur vos déclarations suivantes. Cette situation permet de récupérer la TVA payée et survient fréquemment en début d'activité ",{"data":5538,"marks":5539,"value":5541,"nodeType":62},{},[5540],{"type":274},"lors d'investissements importants.",{"data":5543,"content":5544,"nodeType":280},{},[5545],{"data":5546,"marks":5547,"value":5548,"nodeType":62},{},[],"Est-ce que tous les auto-entrepreneurs peuvent être assujettis à la TVA ?",{"data":5550,"content":5551,"nodeType":58},{},[5552,5556,5561,5565,5569,5573,5582,5586,5591],{"data":5553,"marks":5554,"value":5555,"nodeType":62},{},[],"Certaines activités bénéficient d'une ",{"data":5557,"marks":5558,"value":5560,"nodeType":62},{},[5559],{"type":274},"exonération de TVA ",{"data":5562,"marks":5563,"value":5564,"nodeType":62},{},[],"permanente",{"data":5566,"marks":5567,"value":1789,"nodeType":62},{},[5568],{"type":274},{"data":5570,"marks":5571,"value":5572,"nodeType":62},{},[],"(base légale : ",{"data":5574,"content":5576,"nodeType":67},{"uri":5575},"https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051764761",[5577],{"data":5578,"marks":5579,"value":5581,"nodeType":62},{},[5580],{"type":75},"article 261",{"data":5583,"marks":5584,"value":5585,"nodeType":62},{},[]," et suivants du Code Général des Impôts), indépendamment du chiffre d'affaires réalisé et de leur statut. Ces professions ne peuvent",{"data":5587,"marks":5588,"value":5590,"nodeType":62},{},[5589],{"type":274}," jamais facturer la TVA",{"data":5592,"marks":5593,"value":5594,"nodeType":62},{},[]," à leurs clients.",{"data":5596,"content":5597,"nodeType":58},{},[5598,5601,5606,5610],{"data":5599,"marks":5600,"value":3970,"nodeType":62},{},[],{"data":5602,"marks":5603,"value":5605,"nodeType":62},{},[5604],{"type":274},"professions médicales et paramédicales ",{"data":5607,"marks":5608,"value":5609,"nodeType":62},{},[],"entrent dans cette catégorie : médecins, infirmiers, kinésithérapeutes, sages-femmes, orthophonistes ou psychologues. Les établissements de santé, les transports sanitaires et certaines activités d'enseignement ou de formation professionnelle (sous conditions d'agrément) sont également ",{"data":5611,"marks":5612,"value":5614,"nodeType":62},{},[5613],{"type":274},"exonérés de TVA.",{"data":5616,"content":5617,"nodeType":58},{},[5618,5622,5627],{"data":5619,"marks":5620,"value":5621,"nodeType":62},{},[],"S'ajoutent à cette liste les ",{"data":5623,"marks":5624,"value":5626,"nodeType":62},{},[5625],{"type":274},"organismes à but non lucratif ",{"data":5628,"marks":5629,"value":5630,"nodeType":62},{},[],"remplissant certains critères, certaines locations meublées à usage d'habitation, les activités de jeux et paris ainsi que les manifestations sportives.",{"data":5632,"content":5633,"nodeType":280},{},[5634],{"data":5635,"marks":5636,"value":5637,"nodeType":62},{},[],"Qu'est-ce que la franchise en base de TVA ?",{"data":5639,"content":5640,"nodeType":58},{},[5641,5645,5650,5654,5659,5663,5668],{"data":5642,"marks":5643,"value":5644,"nodeType":62},{},[],"Contrairement aux",{"data":5646,"marks":5647,"value":5649,"nodeType":62},{},[5648],{"type":274}," activités exonérées",{"data":5651,"marks":5652,"value":5653,"nodeType":62},{},[]," évoquées précédemment, la plupart des auto-entrepreneurs ne bénéficient pas d'une ",{"data":5655,"marks":5656,"value":5658,"nodeType":62},{},[5657],{"type":274},"exonération permanente de TVA.",{"data":5660,"marks":5661,"value":5662,"nodeType":62},{},[]," Ils relèvent d'un dispositif différent : la ",{"data":5664,"marks":5665,"value":5667,"nodeType":62},{},[5666],{"type":274},"franchise en base de TVA",{"data":5669,"marks":5670,"value":5671,"nodeType":62},{},[],", un régime qui dépend du chiffre d'affaires réalisé.",{"data":5673,"content":5674,"nodeType":111},{},[5675],{"data":5676,"marks":5677,"value":5678,"nodeType":62},{},[],"Définition de la franchise",{"data":5680,"content":5681,"nodeType":58},{},[5682,5685,5689,5693,5698,5702,5711],{"data":5683,"marks":5684,"value":3343,"nodeType":62},{},[],{"data":5686,"marks":5687,"value":5667,"nodeType":62},{},[5688],{"type":274},{"data":5690,"marks":5691,"value":5692,"nodeType":62},{},[]," est un ",{"data":5694,"marks":5695,"value":5697,"nodeType":62},{},[5696],{"type":274},"régime d'exonération",{"data":5699,"marks":5700,"value":5701,"nodeType":62},{},[]," prévu par ",{"data":5703,"content":5705,"nodeType":67},{"uri":5704},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/article-293b-du-cgi/",[5706],{"data":5707,"marks":5708,"value":5710,"nodeType":62},{},[5709],{"type":75},"l'article 293 B du Code Général des Impôts",{"data":5712,"marks":5713,"value":5714,"nodeType":62},{},[],". Ce dispositif dispense certains entrepreneurs de facturer la TVA à leurs clients et donc de la déclarer et de la reverser à l'État.",{"data":5716,"content":5717,"nodeType":58},{},[5718,5722,5727],{"data":5719,"marks":5720,"value":5721,"nodeType":62},{},[],"Ce régime s'applique ",{"data":5723,"marks":5724,"value":5726,"nodeType":62},{},[5725],{"type":274},"automatiquement par défaut à toutes les entreprises ",{"data":5728,"marks":5729,"value":5730,"nodeType":62},{},[],"dont le chiffre d'affaires reste en dessous de seuils spécifiques. Vous n'avez aucune démarche à accomplir pour bénéficier de la franchise en base : tant que vous respectez les seuils de chiffre d'affaires, vous restez en franchise en base.",{"data":5732,"content":5733,"nodeType":58},{},[5734,5738,5743],{"data":5735,"marks":5736,"value":5737,"nodeType":62},{},[],"En contrepartie, vous devez obligatoirement ",{"data":5739,"marks":5740,"value":5742,"nodeType":62},{},[5741],{"type":274},"mentionner sur toutes vos factures ",{"data":5744,"marks":5745,"value":5746,"nodeType":62},{},[],": « TVA non applicable, art. 293 B du CGI ». Cette mention informe vos clients que vous ne facturez pas la TVA.",{"data":5748,"content":5749,"nodeType":111},{},[5750],{"data":5751,"marks":5752,"value":5753,"nodeType":62},{},[],"Les avantages de la franchise en base",{"data":5755,"content":5756,"nodeType":58},{},[5757,5760,5769,5773,5778],{"data":5758,"marks":5759,"value":3343,"nodeType":62},{},[],{"data":5761,"content":5763,"nodeType":67},{"uri":5762},"https://www.clementine.fr/blog/taxes-et-impots/la-franchise-en-base-de-tva/",[5764],{"data":5765,"marks":5766,"value":5768,"nodeType":62},{},[5767],{"type":75},"franchise en base",{"data":5770,"marks":5771,"value":5772,"nodeType":62},{},[]," présente ",{"data":5774,"marks":5775,"value":5777,"nodeType":62},{},[5776],{"type":274},"plusieurs atouts majeurs ",{"data":5779,"marks":5780,"value":5781,"nodeType":62},{},[],"pour les auto-entrepreneurs :",{"data":5783,"content":5784,"nodeType":499},{},[5785,5800],{"data":5786,"content":5787,"nodeType":503},{},[5788],{"data":5789,"content":5790,"nodeType":58},{},[5791,5796],{"data":5792,"marks":5793,"value":5795,"nodeType":62},{},[5794],{"type":274},"Simplification administrative totale : ",{"data":5797,"marks":5798,"value":5799,"nodeType":62},{},[],"aucune TVA à déclarer, aucun calcul complexe de TVA collectée et déductible, aucun risque d'erreur dans l'application des taux. Vous économisez un temps considérable en gestion comptable ;",{"data":5801,"content":5802,"nodeType":503},{},[5803],{"data":5804,"content":5805,"nodeType":58},{},[5806,5811],{"data":5807,"marks":5808,"value":5810,"nodeType":62},{},[5809],{"type":274},"Compétitivité prix renforcée : ",{"data":5812,"marks":5813,"value":5814,"nodeType":62},{},[],"pour une clientèle de particuliers, ne pas facturer la TVA a un impact sur le prix de vente. En effet, cela vous permet de proposer des tarifs 20 % plus attractifs que vos concurrents assujettis, ou de conserver une marge supérieure en alignant vos prix sur le marché.",{"data":5816,"content":5817,"nodeType":111},{},[5818],{"data":5819,"marks":5820,"value":5821,"nodeType":62},{},[],"Les inconvénients et limites",{"data":5823,"content":5824,"nodeType":58},{},[5825,5829,5834],{"data":5826,"marks":5827,"value":5828,"nodeType":62},{},[],"La",{"data":5830,"marks":5831,"value":5833,"nodeType":62},{},[5832],{"type":274}," franchise en base",{"data":5835,"marks":5836,"value":5837,"nodeType":62},{},[]," comporte toutefois des contreparties à considérer.",{"data":5839,"content":5840,"nodeType":58},{},[5841,5845,5850],{"data":5842,"marks":5843,"value":5844,"nodeType":62},{},[],"Vous ne pouvez ",{"data":5846,"marks":5847,"value":5849,"nodeType":62},{},[5848],{"type":274},"pas récupérer la TVA sur vos achats professionnels",{"data":5851,"marks":5852,"value":5853,"nodeType":62},{},[]," (équipements, fournitures, matériel, véhicule). Cette TVA reste définitivement à votre charge. Si vous prévoyez des investissements importants, ce régime peut s'avérer pénalisant financièrement.",{"data":5855,"content":5856,"nodeType":58},{},[5857,5861,5866,5870,5875,5878,5882,5886],{"data":5858,"marks":5859,"value":5860,"nodeType":62},{},[],"Pour une",{"data":5862,"marks":5863,"value":5865,"nodeType":62},{},[5864],{"type":274}," clientèle d'entreprises",{"data":5867,"marks":5868,"value":5869,"nodeType":62},{},[]," (B2B), la franchise en base peut constituer un ",{"data":5871,"marks":5872,"value":5874,"nodeType":62},{},[5873],{"type":274},"désavantage",{"data":5876,"marks":5877,"value":463,"nodeType":62},{},[],{"data":5879,"marks":5880,"value":1789,"nodeType":62},{},[5881],{"type":274},{"data":5883,"marks":5884,"value":5885,"nodeType":62},{},[],"Les sociétés clientes préfèrent parfois travailler avec des prestataires facturant la TVA, car elles peuvent la déduire. Votre absence de TVA ne leur apporte donc ",{"data":5887,"marks":5888,"value":5890,"nodeType":62},{},[5889],{"type":274},"aucun bénéfice économique.",{"data":5892,"content":5893,"nodeType":280},{},[5894],{"data":5895,"marks":5896,"value":5897,"nodeType":62},{},[],"Quels sont les seuils de TVA pour auto-entrepreneurs en 2026 ?",{"data":5899,"content":5900,"nodeType":111},{},[5901],{"data":5902,"marks":5903,"value":5904,"nodeType":62},{},[],"Les seuils de franchise applicables en 2026",{"data":5906,"content":5907,"nodeType":58},{},[5908,5911,5916,5920,5925],{"data":5909,"marks":5910,"value":3970,"nodeType":62},{},[],{"data":5912,"marks":5913,"value":5915,"nodeType":62},{},[5914],{"type":274},"seuils de franchise en base de TVA",{"data":5917,"marks":5918,"value":5919,"nodeType":62},{},[]," dépendent de la ",{"data":5921,"marks":5922,"value":5924,"nodeType":62},{},[5923],{"type":274},"nature de votre activité",{"data":5926,"marks":5927,"value":5928,"nodeType":62},{},[]," professionnelle. Pour l'année 2026, voici les seuils à respecter : ",{"data":5930,"content":5931,"nodeType":752},{},[5932,5968,6014,6047,6080],{"data":5933,"content":5934,"nodeType":756},{},[5935,5946,5957],{"data":5936,"content":5937,"nodeType":760},{},[5938],{"data":5939,"content":5940,"nodeType":58},{},[5941],{"data":5942,"marks":5943,"value":5945,"nodeType":62},{},[5944],{"type":274},"Type d’activité",{"data":5947,"content":5948,"nodeType":760},{},[5949],{"data":5950,"content":5951,"nodeType":58},{},[5952],{"data":5953,"marks":5954,"value":5956,"nodeType":62},{},[5955],{"type":274},"Seuil de franchise",{"data":5958,"content":5959,"nodeType":760},{},[5960],{"data":5961,"content":5962,"nodeType":58},{},[5963],{"data":5964,"marks":5965,"value":5967,"nodeType":62},{},[5966],{"type":274},"Seuil majoré",{"data":5969,"content":5970,"nodeType":756},{},[5971,5994,6004],{"data":5972,"content":5973,"nodeType":797},{},[5974],{"data":5975,"content":5976,"nodeType":58},{},[5977,5981,5990],{"data":5978,"marks":5979,"value":5980,"nodeType":62},{},[],"Prestations de services (",{"data":5982,"content":5984,"nodeType":67},{"uri":5983},"https://www.clementine.fr/blog/taxes-et-impots/bic-ou-bnc/",[5985],{"data":5986,"marks":5987,"value":5989,"nodeType":62},{},[5988],{"type":75},"BIC/BNC",{"data":5991,"marks":5992,"value":5993,"nodeType":62},{},[],")",{"data":5995,"content":5996,"nodeType":797},{},[5997],{"data":5998,"content":5999,"nodeType":58},{},[6000],{"data":6001,"marks":6002,"value":6003,"nodeType":62},{},[],"37 500 €",{"data":6005,"content":6006,"nodeType":797},{},[6007],{"data":6008,"content":6009,"nodeType":58},{},[6010],{"data":6011,"marks":6012,"value":6013,"nodeType":62},{},[],"41 250 €",{"data":6015,"content":6016,"nodeType":756},{},[6017,6027,6037],{"data":6018,"content":6019,"nodeType":797},{},[6020],{"data":6021,"content":6022,"nodeType":58},{},[6023],{"data":6024,"marks":6025,"value":6026,"nodeType":62},{},[],"Vente de marchandises, restauration, hébergement",{"data":6028,"content":6029,"nodeType":797},{},[6030],{"data":6031,"content":6032,"nodeType":58},{},[6033],{"data":6034,"marks":6035,"value":6036,"nodeType":62},{},[],"85 000 €",{"data":6038,"content":6039,"nodeType":797},{},[6040],{"data":6041,"content":6042,"nodeType":58},{},[6043],{"data":6044,"marks":6045,"value":6046,"nodeType":62},{},[],"93 500 €",{"data":6048,"content":6049,"nodeType":756},{},[6050,6060,6070],{"data":6051,"content":6052,"nodeType":797},{},[6053],{"data":6054,"content":6055,"nodeType":58},{},[6056],{"data":6057,"marks":6058,"value":6059,"nodeType":62},{},[],"Avocats, auteurs, artistes-interprètes",{"data":6061,"content":6062,"nodeType":797},{},[6063],{"data":6064,"content":6065,"nodeType":58},{},[6066],{"data":6067,"marks":6068,"value":6069,"nodeType":62},{},[],"50 000 €",{"data":6071,"content":6072,"nodeType":797},{},[6073],{"data":6074,"content":6075,"nodeType":58},{},[6076],{"data":6077,"marks":6078,"value":6079,"nodeType":62},{},[],"55 000 €",{"data":6081,"content":6082,"nodeType":756},{},[6083,6093,6103],{"data":6084,"content":6085,"nodeType":797},{},[6086],{"data":6087,"content":6088,"nodeType":58},{},[6089],{"data":6090,"marks":6091,"value":6092,"nodeType":62},{},[],"Autres activités des avocats, auteurs et artistes-interprètes",{"data":6094,"content":6095,"nodeType":797},{},[6096],{"data":6097,"content":6098,"nodeType":58},{},[6099],{"data":6100,"marks":6101,"value":6102,"nodeType":62},{},[],"35 000 €",{"data":6104,"content":6105,"nodeType":797},{},[6106],{"data":6107,"content":6108,"nodeType":58},{},[6109],{"data":6110,"marks":6111,"value":6112,"nodeType":62},{},[],"38 500 €",{"data":6114,"content":6115,"nodeType":58},{},[6116,6120,6125,6129,6134],{"data":6117,"marks":6118,"value":6119,"nodeType":62},{},[],"Ces montants représentent le ",{"data":6121,"marks":6122,"value":6124,"nodeType":62},{},[6123],{"type":274},"seuil d'éligibilité",{"data":6126,"marks":6127,"value":6128,"nodeType":62},{},[]," au ",{"data":6130,"marks":6131,"value":6133,"nodeType":62},{},[6132],{"type":274},"régime de franchise en base de TVA.",{"data":6135,"marks":6136,"value":614,"nodeType":62},{},[],{"data":6138,"content":6139,"nodeType":58},{},[6140,6143,6148,6152],{"data":6141,"marks":6142,"value":561,"nodeType":62},{},[],{"data":6144,"marks":6145,"value":565,"nodeType":62},{},[6146,6147],{"type":75},{"type":274},{"data":6149,"marks":6150,"value":2722,"nodeType":62},{},[6151],{"type":274},{"data":6153,"marks":6154,"value":6155,"nodeType":62},{},[],"certaines activités ne peuvent jamais bénéficier de la franchise en base de TVA, quel que soit le chiffre d'affaires. C'est le cas des opérations immobilières taxables, des livraisons intracommunautaires de véhicules neufs ou encore des entreprises ayant opté volontairement pour l'assujettissement. Ces professionnels sont obligatoirement soumis à la TVA dès le premier euro et doivent la facturer à leurs clients.",{"data":6157,"content":6158,"nodeType":111},{},[6159],{"data":6160,"marks":6161,"value":6162,"nodeType":62},{},[],"Que se passe-t-il en cas de dépassement du seuil ?",{"data":6164,"content":6165,"nodeType":58},{},[6166,6170,6179,6184],{"data":6167,"marks":6168,"value":6169,"nodeType":62},{},[],"Le mécanisme de ",{"data":6171,"content":6173,"nodeType":67},{"uri":6172},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/depassement-du-seuil-du-chiffre-daffaires-des-micro-entreprises/",[6174],{"data":6175,"marks":6176,"value":6178,"nodeType":62},{},[6177],{"type":75},"dépassement des seuils de franchise",{"data":6180,"marks":6181,"value":6183,"nodeType":62},{},[6182],{"type":274}," a évolué en 2025",{"data":6185,"marks":6186,"value":6187,"nodeType":62},{},[],". Le système de tolérance de deux années consécutives a été supprimé.",{"data":6189,"content":6190,"nodeType":58},{},[6191],{"data":6192,"marks":6193,"value":6195,"nodeType":62},{},[6194],{"type":274},"Premier cas : dépassement du seuil de base",{"data":6197,"content":6198,"nodeType":58},{},[6199,6203,6208,6212,6217,6221,6226],{"data":6200,"marks":6201,"value":6202,"nodeType":62},{},[],"Si votre",{"data":6204,"marks":6205,"value":6207,"nodeType":62},{},[6206],{"type":274}," chiffre d'affaires dépasse le seuil de franchise",{"data":6209,"marks":6210,"value":6211,"nodeType":62},{},[]," mais reste ",{"data":6213,"marks":6214,"value":6216,"nodeType":62},{},[6215],{"type":274},"inférieur au seuil majoré",{"data":6218,"marks":6219,"value":6220,"nodeType":62},{},[],", vous",{"data":6222,"marks":6223,"value":6225,"nodeType":62},{},[6224],{"type":274}," conservez le bénéfice",{"data":6227,"marks":6228,"value":6229,"nodeType":62},{},[]," de la franchise pour l'année en cours. En revanche, vous perdez ce bénéfice dès le 1ᵉʳ janvier de l'année suivante.",{"data":6231,"content":6232,"nodeType":58},{},[6233,6238,6242,6251],{"data":6234,"marks":6235,"value":6237,"nodeType":62},{},[6236],{"type":274},"Exemple : ",{"data":6239,"marks":6240,"value":6241,"nodeType":62},{},[],"vous réalisez 40 000 € de chiffre d'affaires en prestations de services en 2025. Vous restez en franchise en 2025, mais vous devrez ",{"data":6243,"content":6245,"nodeType":67},{"uri":6244},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-avec-tva/",[6246],{"data":6247,"marks":6248,"value":6250,"nodeType":62},{},[6249],{"type":75},"facturer la TVA",{"data":6252,"marks":6253,"value":6254,"nodeType":62},{},[]," dès le 1ᵉʳ janvier 2026.",{"data":6256,"content":6257,"nodeType":58},{},[6258],{"data":6259,"marks":6260,"value":6262,"nodeType":62},{},[6261],{"type":274},"Deuxième cas : dépassement du seuil majoré",{"data":6264,"content":6265,"nodeType":58},{},[6266,6270,6275,6278,6283,6287,6292],{"data":6267,"marks":6268,"value":6269,"nodeType":62},{},[],"Si votre chiffre d'affaires",{"data":6271,"marks":6272,"value":6274,"nodeType":62},{},[6273],{"type":274}," dépasse le seuil majoré en cours d'année",{"data":6276,"marks":6277,"value":6220,"nodeType":62},{},[],{"data":6279,"marks":6280,"value":6282,"nodeType":62},{},[6281],{"type":274}," perdez immédiatement",{"data":6284,"marks":6285,"value":6286,"nodeType":62},{},[]," le bénéfice de la franchise en base. En conséquence, vous devez",{"data":6288,"marks":6289,"value":6291,"nodeType":62},{},[6290],{"type":274}," facturer la TVA dès la date de dépassement",{"data":6293,"marks":6294,"value":6295,"nodeType":62},{},[],", et non plus seulement le premier jour du mois suivant.",{"data":6297,"content":6298,"nodeType":111},{},[6299],{"data":6300,"marks":6301,"value":6302,"nodeType":62},{},[],"Le calcul du prorata temporis en première année",{"data":6304,"content":6305,"nodeType":58},{},[6306,6310,6315,6319,6324,6328,6333],{"data":6307,"marks":6308,"value":6309,"nodeType":62},{},[],"Si vous créez votre",{"data":6311,"marks":6312,"value":6314,"nodeType":62},{},[6313],{"type":274}," auto-entreprise en cours d'année",{"data":6316,"marks":6317,"value":6318,"nodeType":62},{},[],", les",{"data":6320,"marks":6321,"value":6323,"nodeType":62},{},[6322],{"type":274}," seuils de franchise ",{"data":6325,"marks":6326,"value":6327,"nodeType":62},{},[],"doivent être ",{"data":6329,"marks":6330,"value":6332,"nodeType":62},{},[6331],{"type":274},"ajustés proportionnellement",{"data":6334,"marks":6335,"value":6336,"nodeType":62},{},[]," à votre durée d'activité.",{"data":6338,"content":6339,"nodeType":58},{},[6340,6345],{"data":6341,"marks":6342,"value":6344,"nodeType":62},{},[6343],{"type":274},"Seuil proratisé =",{"data":6346,"marks":6347,"value":6348,"nodeType":62},{},[]," (Seuil annuel × nombre de jours d'activité) / 365",{"data":6350,"content":6351,"nodeType":58},{},[6352],{"data":6353,"marks":6354,"value":5451,"nodeType":62},{},[6355],{"type":274},{"data":6357,"content":6358,"nodeType":499},{},[6359,6369,6379],{"data":6360,"content":6361,"nodeType":503},{},[6362],{"data":6363,"content":6364,"nodeType":58},{},[6365],{"data":6366,"marks":6367,"value":6368,"nodeType":62},{},[],"Création le 1ᵉʳ juillet 2026 (184 jours d'activité restants)",{"data":6370,"content":6371,"nodeType":503},{},[6372],{"data":6373,"content":6374,"nodeType":58},{},[6375],{"data":6376,"marks":6377,"value":6378,"nodeType":62},{},[],"Activité : prestations de services",{"data":6380,"content":6381,"nodeType":503},{},[6382],{"data":6383,"content":6384,"nodeType":58},{},[6385],{"data":6386,"marks":6387,"value":6388,"nodeType":62},{},[],"Seuil proratisé : 37 500 × 184 / 365 = 18 904 €",{"data":6390,"content":6391,"nodeType":58},{},[6392,6396,6401],{"data":6393,"marks":6394,"value":6395,"nodeType":62},{},[],"Si votre chiffre d'affaires 2026 dépasse 18 904 €, vous serez",{"data":6397,"marks":6398,"value":6400,"nodeType":62},{},[6399],{"type":274}," assujetti à la TVA ",{"data":6402,"marks":6403,"value":6404,"nodeType":62},{},[],"au 1ᵉʳ janvier 2027. Ce calcul garantit une application équitable des seuils quelle que soit votre date de début d'activité.",{"data":6406,"content":6407,"nodeType":280},{},[6408],{"data":6409,"marks":6410,"value":6411,"nodeType":62},{},[],"Quels régimes de déclaration de TVA pour les auto-entrepreneurs assujettis ?",{"data":6413,"content":6414,"nodeType":58},{},[6415,6419,6424],{"data":6416,"marks":6417,"value":6418,"nodeType":62},{},[],"Une fois assujettie à la TVA, vous devez choisir un ",{"data":6420,"marks":6421,"value":6423,"nodeType":62},{},[6422],{"type":274},"régime de TVA",{"data":6425,"marks":6426,"value":6427,"nodeType":62},{},[]," adapté à votre activité.",{"data":6429,"content":6430,"nodeType":111},{},[6431],{"data":6432,"marks":6433,"value":6434,"nodeType":62},{},[],"Le régime réel simplifié actuel (jusqu'en 2026)",{"data":6436,"content":6437,"nodeType":58},{},[6438,6442,6451,6455,6460],{"data":6439,"marks":6440,"value":6441,"nodeType":62},{},[],"Aujourd'hui, le ",{"data":6443,"content":6445,"nodeType":67},{"uri":6444},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-reel-simplifie-de-tva/",[6446],{"data":6447,"marks":6448,"value":6450,"nodeType":62},{},[6449],{"type":75},"régime réel simplifié",{"data":6452,"marks":6453,"value":6454,"nodeType":62},{},[]," s'applique aux entreprises répondant à ces",{"data":6456,"marks":6457,"value":6459,"nodeType":62},{},[6458],{"type":274}," conditions ",{"data":6461,"marks":6462,"value":6463,"nodeType":62},{},[],":",{"data":6465,"content":6466,"nodeType":499},{},[6467,6486,6504],{"data":6468,"content":6469,"nodeType":503},{},[6470],{"data":6471,"content":6472,"nodeType":58},{},[6473,6477,6482],{"data":6474,"marks":6475,"value":6476,"nodeType":62},{},[],"Chiffre d'affaires annuel",{"data":6478,"marks":6479,"value":6481,"nodeType":62},{},[6480],{"type":274}," inférieur à 840 000 € ",{"data":6483,"marks":6484,"value":6485,"nodeType":62},{},[],"pour les ventes de marchandises ;",{"data":6487,"content":6488,"nodeType":503},{},[6489],{"data":6490,"content":6491,"nodeType":58},{},[6492,6495,6500],{"data":6493,"marks":6494,"value":6476,"nodeType":62},{},[],{"data":6496,"marks":6497,"value":6499,"nodeType":62},{},[6498],{"type":274}," inférieur à 254 000 €",{"data":6501,"marks":6502,"value":6503,"nodeType":62},{},[]," pour les prestations de services ;",{"data":6505,"content":6506,"nodeType":503},{},[6507],{"data":6508,"content":6509,"nodeType":58},{},[6510],{"data":6511,"marks":6512,"value":6514,"nodeType":62},{},[6513],{"type":274},"TVA annuelle inférieure à 15 000 €. ",{"data":6516,"content":6517,"nodeType":58},{},[6518,6522,6526,6535,6539,6543,6548],{"data":6519,"marks":6520,"value":6521,"nodeType":62},{},[],"Avec ce régime, vous effectuez une",{"data":6523,"marks":6524,"value":1789,"nodeType":62},{},[6525],{"type":274},{"data":6527,"content":6529,"nodeType":67},{"uri":6528},"https://www.clementine.fr/blog/taxes-et-impots/ca12/",[6530],{"data":6531,"marks":6532,"value":6534,"nodeType":62},{},[6533],{"type":75},"déclaration annuelle CA12",{"data":6536,"marks":6537,"value":1789,"nodeType":62},{},[6538],{"type":274},{"data":6540,"marks":6541,"value":6542,"nodeType":62},{},[],"et versez ",{"data":6544,"marks":6545,"value":6547,"nodeType":62},{},[6546],{"type":274},"deux acomptes semestriels ",{"data":6549,"marks":6550,"value":6551,"nodeType":62},{},[],": 55 % de la TVA due en juillet et 40 % en décembre. Le solde se régularise lors de la déclaration annuelle. Si votre TVA reste inférieure à 1 000 € par an, aucun acompte n'est exigé.",{"data":6553,"content":6554,"nodeType":58},{},[6555,6558,6563,6567,6576],{"data":6556,"marks":6557,"value":561,"nodeType":62},{},[],{"data":6559,"marks":6560,"value":565,"nodeType":62},{},[6561,6562],{"type":75},{"type":274},{"data":6564,"marks":6565,"value":6566,"nodeType":62},{},[]," : si vous envisagez de passer au régime réel simplifié aujourd'hui, sachez qu'il sera supprimé en 2027. Privilégiez directement le régime réel normal pour éviter une double transition administrative. Contactez votre Service des Impôts des Entreprises (SIE) via ",{"data":6568,"content":6570,"nodeType":67},{"uri":6569},"http://impots.gouv.fr",[6571],{"data":6572,"marks":6573,"value":6575,"nodeType":62},{},[6574],{"type":75},"impots.gouv.fr",{"data":6577,"marks":6578,"value":6579,"nodeType":62},{},[]," pour effectuer ce choix.",{"data":6581,"content":6582,"nodeType":111},{},[6583],{"data":6584,"marks":6585,"value":6586,"nodeType":62},{},[],"Le régime réel normal actuel",{"data":6588,"content":6589,"nodeType":58},{},[6590,6593,6597,6606,6610,6614,6619,6623],{"data":6591,"marks":6592,"value":3233,"nodeType":62},{},[],{"data":6594,"marks":6595,"value":1789,"nodeType":62},{},[6596],{"type":274},{"data":6598,"content":6600,"nodeType":67},{"uri":6599},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-reel-normal-de-tva/",[6601],{"data":6602,"marks":6603,"value":6605,"nodeType":62},{},[6604],{"type":75},"régime réel normal",{"data":6607,"marks":6608,"value":1789,"nodeType":62},{},[6609],{"type":274},{"data":6611,"marks":6612,"value":6613,"nodeType":62},{},[],"s'impose dès que vous ",{"data":6615,"marks":6616,"value":6618,"nodeType":62},{},[6617],{"type":274},"dépassez les seuils du régime simplifié",{"data":6620,"marks":6621,"value":6622,"nodeType":62},{},[]," ou si votre TVA annuelle excède 15 000 €. Vous pouvez également l'adopter volontairement ",{"data":6624,"marks":6625,"value":6627,"nodeType":62},{},[6626],{"type":274},"par option.",{"data":6629,"content":6630,"nodeType":58},{},[6631,6635,6644],{"data":6632,"marks":6633,"value":6634,"nodeType":62},{},[],"Ce régime impose des déclarations ",{"data":6636,"content":6638,"nodeType":67},{"uri":6637},"https://www.clementine.fr/blog/taxes-et-impots/ca3/",[6639],{"data":6640,"marks":6641,"value":6643,"nodeType":62},{},[6642],{"type":75},"CA3",{"data":6645,"marks":6646,"value":6647,"nodeType":62},{},[]," (déclaration n°3310-CA3) :",{"data":6649,"content":6650,"nodeType":499},{},[6651,6666],{"data":6652,"content":6653,"nodeType":503},{},[6654],{"data":6655,"content":6656,"nodeType":58},{},[6657,6662],{"data":6658,"marks":6659,"value":6661,"nodeType":62},{},[6660],{"type":274},"Mensuelles",{"data":6663,"marks":6664,"value":6665,"nodeType":62},{},[]," si votre TVA dépasse 4 000 € par an ;",{"data":6667,"content":6668,"nodeType":503},{},[6669],{"data":6670,"content":6671,"nodeType":58},{},[6672,6677],{"data":6673,"marks":6674,"value":6676,"nodeType":62},{},[6675],{"type":274},"Trimestrielles ",{"data":6678,"marks":6679,"value":6680,"nodeType":62},{},[],"sur option si votre TVA reste inférieure à 4 000 €. ",{"data":6682,"content":6683,"nodeType":58},{},[6684,6688,6697],{"data":6685,"marks":6686,"value":6687,"nodeType":62},{},[],"L'avantage réside dans le paiement au réel : vous reversez exactement la ",{"data":6689,"content":6691,"nodeType":67},{"uri":6690},"https://www.clementine.fr/blog/taxes-et-impots/tva-collectee-guide/",[6692],{"data":6693,"marks":6694,"value":6696,"nodeType":62},{},[6695],{"type":75},"TVA collectée",{"data":6698,"marks":6699,"value":6700,"nodeType":62},{},[]," moins la TVA déductible chaque mois ou trimestre, sans avance estimative.",{"data":6702,"content":6703,"nodeType":111},{},[6704],{"data":6705,"marks":6706,"value":6707,"nodeType":62},{},[],"La réforme 2027 : un régime unique",{"data":6709,"content":6710,"nodeType":58},{},[6711,6715,6720,6724,6729],{"data":6712,"marks":6713,"value":6714,"nodeType":62},{},[],"La nouvelle ",{"data":6716,"marks":6717,"value":6719,"nodeType":62},{},[6718],{"type":274},"réforme de la TVA",{"data":6721,"marks":6722,"value":6723,"nodeType":62},{},[],", liée à l'obligation de",{"data":6725,"marks":6726,"value":6728,"nodeType":62},{},[6727],{"type":274}," facturation électronique",{"data":6730,"marks":6731,"value":6732,"nodeType":62},{},[],", supprime définitivement le régime réel simplifié au 1ᵉʳ janvier 2027. Toutes les entreprises basculeront alors vers le régime réel normal avec déclarations régulières.",{"data":6734,"content":6735,"nodeType":58},{},[6736],{"data":6737,"marks":6738,"value":6740,"nodeType":62},{},[6739],{"type":274},"Nouveaux seuils 2027 pour la périodicité :",{"data":6742,"content":6743,"nodeType":58},{},[6744,6748,6753,6757,6762],{"data":6745,"marks":6746,"value":6747,"nodeType":62},{},[],"Par défaut, toutes les entreprises devront effectuer des ",{"data":6749,"marks":6750,"value":6752,"nodeType":62},{},[6751],{"type":274},"déclarations mensuelles",{"data":6754,"marks":6755,"value":6756,"nodeType":62},{},[]," (CA3). Toutefois, une ",{"data":6758,"marks":6759,"value":6761,"nodeType":62},{},[6760],{"type":274},"option pour la déclaration trimestrielle",{"data":6763,"marks":6764,"value":6765,"nodeType":62},{},[]," reste possible si votre entreprise respecte les deux conditions suivantes :",{"data":6767,"content":6768,"nodeType":499},{},[6769,6784],{"data":6770,"content":6771,"nodeType":503},{},[6772],{"data":6773,"content":6774,"nodeType":58},{},[6775,6779],{"data":6776,"marks":6777,"value":6778,"nodeType":62},{},[],"Chiffre d'affaires de l'année précédente ",{"data":6780,"marks":6781,"value":6783,"nodeType":62},{},[6782],{"type":274},"inférieur à 1 million d'euros ;",{"data":6785,"content":6786,"nodeType":503},{},[6787],{"data":6788,"content":6789,"nodeType":58},{},[6790,6794],{"data":6791,"marks":6792,"value":6793,"nodeType":62},{},[],"Chiffre d'affaires de l'année en cours",{"data":6795,"marks":6796,"value":6798,"nodeType":62},{},[6797],{"type":274}," inférieur à 1,1 million d'euros. ",{"data":6800,"content":6801,"nodeType":58},{},[6802,6806,6811,6815,6820],{"data":6803,"marks":6804,"value":6805,"nodeType":62},{},[],"Ces ",{"data":6807,"marks":6808,"value":6810,"nodeType":62},{},[6809],{"type":274},"seuils uniques",{"data":6812,"marks":6813,"value":6814,"nodeType":62},{},[],", révisés tous les trois ans selon l'inflation, s'appliquent à",{"data":6816,"marks":6817,"value":6819,"nodeType":62},{},[6818],{"type":274}," toutes les activités sans distinction entre ventes et services. ",{"data":6821,"marks":6822,"value":6823,"nodeType":62},{},[],"Cette simplification découle de la dématérialisation totale des factures, qui facilite le suivi en temps réel des opérations de TVA.",{"data":6825,"content":6826,"nodeType":280},{},[6827],{"data":6828,"marks":6829,"value":6830,"nodeType":62},{},[],"Comment déclarer la TVA en tant qu'auto-entrepreneur ?",{"data":6832,"content":6833,"nodeType":111},{},[6834],{"data":6835,"marks":6836,"value":6837,"nodeType":62},{},[],"Les étapes administratives lors du passage à la TVA",{"data":6839,"content":6840,"nodeType":58},{},[6841,6845,6850,6854,6859],{"data":6842,"marks":6843,"value":6844,"nodeType":62},{},[],"Dès que vous devenez",{"data":6846,"marks":6847,"value":6849,"nodeType":62},{},[6848],{"type":274}," redevable de la TVA",{"data":6851,"marks":6852,"value":6853,"nodeType":62},{},[],", plusieurs ",{"data":6855,"marks":6856,"value":6858,"nodeType":62},{},[6857],{"type":274},"formalités administratives ",{"data":6860,"marks":6861,"value":6862,"nodeType":62},{},[],"s'imposent auprès de l'administration fiscale.",{"data":6864,"content":6865,"nodeType":58},{},[6866,6870,6875,6879,6884,6888,6893,6903],{"data":6867,"marks":6868,"value":6869,"nodeType":62},{},[],"Vous devez d'abord",{"data":6871,"marks":6872,"value":6874,"nodeType":62},{},[6873],{"type":274}," informer votre SIE",{"data":6876,"marks":6877,"value":6878,"nodeType":62},{},[]," de votre sortie du régime de franchise en base. Cette démarche s'effectue ",{"data":6880,"marks":6881,"value":6883,"nodeType":62},{},[6882],{"type":274},"via votre espace professionnel ",{"data":6885,"marks":6886,"value":6887,"nodeType":62},{},[],"sur impots.gouv.fr. Simultanément, demandez votre",{"data":6889,"marks":6890,"value":6892,"nodeType":62},{},[6891],{"type":274}," numéro de ",{"data":6894,"content":6896,"nodeType":67},{"uri":6895},"https://www.clementine.fr/blog/taxes-et-impots/tva-intracommunautaire/",[6897],{"data":6898,"marks":6899,"value":6902,"nodeType":62},{},[6900,6901],{"type":75},{"type":274},"TVA intracommunautaire",{"data":6904,"marks":6905,"value":6906,"nodeType":62},{},[],", qui vous sera attribué sous 48 heures environ.",{"data":6908,"content":6909,"nodeType":111},{},[6910],{"data":6911,"marks":6912,"value":6913,"nodeType":62},{},[],"La déclaration selon votre régime",{"data":6915,"content":6916,"nodeType":58},{},[6917],{"data":6918,"marks":6919,"value":6921,"nodeType":62},{},[6920],{"type":274},"Jusqu'en 2026 :",{"data":6923,"content":6924,"nodeType":58},{},[6925,6928,6932,6936,6941,6950,6954,6959],{"data":6926,"marks":6927,"value":2790,"nodeType":62},{},[],{"data":6929,"marks":6930,"value":6450,"nodeType":62},{},[6931],{"type":274},{"data":6933,"marks":6934,"value":6935,"nodeType":62},{},[]," impose une",{"data":6937,"marks":6938,"value":6940,"nodeType":62},{},[6939],{"type":274}," déclaration annuelle ",{"data":6942,"content":6943,"nodeType":67},{"uri":6528},[6944],{"data":6945,"marks":6946,"value":6949,"nodeType":62},{},[6947,6948],{"type":75},{"type":274},"CA12",{"data":6951,"marks":6952,"value":6953,"nodeType":62},{},[]," déposée au plus tard le deuxième jour ouvré suivant le 1ᵉʳ mai. Vous versez ",{"data":6955,"marks":6956,"value":6958,"nodeType":62},{},[6957],{"type":274},"deux acomptes semestriels",{"data":6960,"marks":6961,"value":6962,"nodeType":62},{},[]," (juillet et décembre) calculés sur la TVA de l'année précédente, puis régularisez lors de la déclaration annuelle.",{"data":6964,"content":6965,"nodeType":58},{},[6966,6969,6974,6978,6983],{"data":6967,"marks":6968,"value":2790,"nodeType":62},{},[],{"data":6970,"marks":6971,"value":6973,"nodeType":62},{},[6972],{"type":274},"régime réel normal ",{"data":6975,"marks":6976,"value":6977,"nodeType":62},{},[],"nécessite des ",{"data":6979,"marks":6980,"value":6982,"nodeType":62},{},[6981],{"type":274},"déclarations CA3 mensuelles ou trimestrielles",{"data":6984,"marks":6985,"value":6986,"nodeType":62},{},[]," selon votre activité. Vous reversez la TVA collectée moins la TVA déductible chaque période, sans acompte forfaitaire.",{"data":6988,"content":6989,"nodeType":58},{},[6990],{"data":6991,"marks":6992,"value":6994,"nodeType":62},{},[6993],{"type":274},"À partir de 2027 :",{"data":6996,"content":6997,"nodeType":58},{},[6998],{"data":6999,"marks":7000,"value":7001,"nodeType":62},{},[],"Le régime simplifié disparaît. Toutes les entreprises passeront au régime réel normal avec déclarations mensuelles par défaut, ou trimestrielles sur option.",{"data":7003,"content":7004,"nodeType":111},{},[7005],{"data":7006,"marks":7007,"value":7008,"nodeType":62},{},[],"Les mentions obligatoires sur vos factures",{"data":7010,"content":7011,"nodeType":58},{},[7012,7017,7021,7025,7035],{"data":7013,"marks":7014,"value":7016,"nodeType":62},{},[7015],{"type":274},"Une fois assujetti à la TVA,",{"data":7018,"marks":7019,"value":7020,"nodeType":62},{},[]," vos factures doivent respecter un",{"data":7022,"marks":7023,"value":1789,"nodeType":62},{},[7024],{"type":274},{"data":7026,"content":7028,"nodeType":67},{"uri":7027},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/les-mentions-obligatoires-sur-vos-factures/",[7029],{"data":7030,"marks":7031,"value":7034,"nodeType":62},{},[7032,7033],{"type":75},{"type":274},"formalisme strict",{"data":7036,"marks":7037,"value":7038,"nodeType":62},{},[]," pour être conformes.",{"data":7040,"content":7041,"nodeType":58},{},[7042,7046,7051,7055,7060,7064,7069,7073,7078,7082,7087,7091],{"data":7043,"marks":7044,"value":7045,"nodeType":62},{},[],"Outre les ",{"data":7047,"marks":7048,"value":7050,"nodeType":62},{},[7049],{"type":274},"mentions habituelles",{"data":7052,"marks":7053,"value":7054,"nodeType":62},{},[]," (identité, date, numéro), vous devez obligatoirement inclure : votre ",{"data":7056,"marks":7057,"value":7059,"nodeType":62},{},[7058],{"type":274},"numéro de TVA intracommunautaire,",{"data":7061,"marks":7062,"value":7063,"nodeType":62},{},[]," le ",{"data":7065,"marks":7066,"value":7068,"nodeType":62},{},[7067],{"type":274},"montant hors taxes ",{"data":7070,"marks":7071,"value":7072,"nodeType":62},{},[],"de chaque prestation ou produit, le ",{"data":7074,"marks":7075,"value":7077,"nodeType":62},{},[7076],{"type":274},"taux de TVA applicable",{"data":7079,"marks":7080,"value":7081,"nodeType":62},{},[]," (20 %, 10 %, 5,5 % ou 2,1 %), le ",{"data":7083,"marks":7084,"value":7086,"nodeType":62},{},[7085],{"type":274},"montant de TVA ",{"data":7088,"marks":7089,"value":7090,"nodeType":62},{},[],"correspondant et le ",{"data":7092,"marks":7093,"value":7095,"nodeType":62},{},[7094],{"type":274},"montant total TTC.",{"data":7097,"content":7098,"nodeType":58},{},[7099,7103,7107,7117,7121],{"data":7100,"marks":7101,"value":7102,"nodeType":62},{},[],"Si vous facturez des clients établis dans d'autres pays de l'Union européenne, des règles spécifiques s'appliquent selon la nature de la prestation (services ou biens). ",{"data":7104,"marks":7105,"value":2694,"nodeType":62},{},[7106],{"type":274},{"data":7108,"content":7110,"nodeType":67},{"uri":7109},"https://www.clementine.fr/blog/taxes-et-impots/autoliquidation-de-tva/",[7111],{"data":7112,"marks":7113,"value":7116,"nodeType":62},{},[7114,7115],{"type":75},{"type":274},"autoliquidation de la TVA",{"data":7118,"marks":7119,"value":1789,"nodeType":62},{},[7120],{"type":274},{"data":7122,"marks":7123,"value":7124,"nodeType":62},{},[],"peut notamment être requise, transférant l'obligation de déclaration à votre client professionnel.",{"data":7126,"content":7127,"nodeType":58},{},[7128,7131,7136,7140],{"data":7129,"marks":7130,"value":561,"nodeType":62},{},[],{"data":7132,"marks":7133,"value":565,"nodeType":62},{},[7134,7135],{"type":75},{"type":274},{"data":7137,"marks":7138,"value":1789,"nodeType":62},{},[7139],{"type":274},{"data":7141,"marks":7142,"value":7143,"nodeType":62},{},[],": lors de votre passage à la TVA, n'oubliez pas le changement de paramétrage de votre outil de facturation pour appliquer automatiquement le taux de TVA. Vous devez également supprimer la mention « TVA non applicable, art. 293 B du CGI » de tous vos modèles de factures et ajouter votre numéro de TVA intracommunautaire. Cette modification doit intervenir dès la date effective d'assujettissement pour éviter des factures non conformes.",{"data":7145,"content":7146,"nodeType":280},{},[7147],{"data":7148,"marks":7149,"value":7150,"nodeType":62},{},[],"Comment Clementine simplifie-t-elle la gestion de votre TVA ?",{"data":7152,"content":7153,"nodeType":58},{},[7154,7158,7167],{"data":7155,"marks":7156,"value":7157,"nodeType":62},{},[],"Gérer la TVA et la comptabilité en auto-entrepreneur représente une charge administrative dès que vous dépassez les seuils de franchise. ",{"data":7159,"content":7161,"nodeType":67},{"uri":7160},"http://clementine.fr",[7162],{"data":7163,"marks":7164,"value":7166,"nodeType":62},{},[7165],{"type":75},"Clementine.fr",{"data":7168,"marks":7169,"value":7170,"nodeType":62},{},[]," propose une solution automatisée en ligne avec son offre à 25 € HT/mois.",{"data":7172,"content":7173,"nodeType":58},{},[7174,7178,7183,7187,7192,7196],{"data":7175,"marks":7176,"value":7177,"nodeType":62},{},[],"Notre logiciel ",{"data":7179,"marks":7180,"value":7182,"nodeType":62},{},[7181],{"type":274},"synchronise vos comptes bancaires",{"data":7184,"marks":7185,"value":7186,"nodeType":62},{},[],", catégorise intelligemment vos opérations et suit votre TVA en temps réel via un tableau de bord dédié. La préparation de vos déclarations s'effectue automatiquement, puis vous",{"data":7188,"marks":7189,"value":7191,"nodeType":62},{},[7190],{"type":274}," télédéclarez en 3 clics seulement. ",{"data":7193,"marks":7194,"value":7195,"nodeType":62},{},[],"L'application contrôle ensuite vos états directement auprès de l'administration fiscale pour ",{"data":7197,"marks":7198,"value":7200,"nodeType":62},{},[7199],{"type":274},"garantir votre conformité.",{"data":7202,"content":7203,"nodeType":58},{},[7204],{"data":7205,"marks":7206,"value":7207,"nodeType":62},{},[],"Non-négligeable : l'assistance chat répond à vos questions rapidement. Enfin, l'application mobile permet de gérer votre activité partout : facturation conforme, notes de frais, suivi de trésorerie.",{"data":7209,"content":7210,"nodeType":58},{},[7211,7215,7224],{"data":7212,"marks":7213,"value":7214,"nodeType":62},{},[],"👉 ",{"data":7216,"content":7218,"nodeType":67},{"uri":7217},"https://www.clementine.fr/logiciel-comptabilite/",[7219],{"data":7220,"marks":7221,"value":7223,"nodeType":62},{},[7222],{"type":75},"Découvrez le logiciel Clementine",{"data":7225,"marks":7226,"value":7227,"nodeType":62},{},[]," et automatisez votre gestion fiscale sans effort.",{"data":7229,"content":7230,"nodeType":280},{},[7231],{"data":7232,"marks":7233,"value":1502,"nodeType":62},{},[],{"data":7235,"content":7236,"nodeType":111},{},[7237],{"data":7238,"marks":7239,"value":7240,"nodeType":62},{},[],"Quand un auto-entrepreneur doit-il payer la TVA ?",{"data":7242,"content":7243,"nodeType":58},{},[7244],{"data":7245,"marks":7246,"value":7247,"nodeType":62},{},[],"Un auto-entrepreneur doit payer la TVA dès le 1ᵉʳ janvier de l'année suivante s'il dépasse les seuils de franchise (37 500 € pour les services, 85 000 € pour les ventes) ou immédiatement dès la date de dépassement s'il dépasse le seuil majoré (41 250 € / 93 500 €).",{"data":7249,"content":7250,"nodeType":111},{},[7251],{"data":7252,"marks":7253,"value":7254,"nodeType":62},{},[],"Quel est le plafond d'un auto-entrepreneur en prestations de services ?",{"data":7256,"content":7257,"nodeType":58},{},[7258],{"data":7259,"marks":7260,"value":7261,"nodeType":62},{},[],"Le plafond de chiffre d'affaires pour un auto-entrepreneur en prestations de services est de 83 600 € par an en 2026. Ce seuil concerne le statut fiscal micro-entrepreneur. Attention : le seuil de franchise en base de TVA est différent et fixé à 37 500 € pour ces mêmes activités.",{"data":7263,"content":7264,"nodeType":111},{},[7265],{"data":7266,"marks":7267,"value":7268,"nodeType":62},{},[],"Que signifie la mention « TVA non applicable, article 293B du CGI » pour un auto-entrepreneur ?",{"data":7270,"content":7271,"nodeType":58},{},[7272],{"data":7273,"marks":7274,"value":7275,"nodeType":62},{},[],"Cette mention obligatoire sur les factures indique que l'auto-entrepreneur bénéficie de la franchise en base de TVA et ne facture donc pas de TVA à ses clients. Elle fait référence à l'article 293 B du Code général des impôts qui encadre ce dispositif d'exonération.",{"data":7277,"content":7278,"nodeType":111},{},[7279],{"data":7280,"marks":7281,"value":7282,"nodeType":62},{},[],"Comment obtenir un numéro de TVA intracommunautaire pour une micro-entreprise ?",{"data":7284,"content":7285,"nodeType":58},{},[7286],{"data":7287,"marks":7288,"value":7289,"nodeType":62},{},[],"Connectez-vous à votre espace professionnel sur impots.gouv.fr et contactez votre Service des Impôts des Entreprises (SIE) via la messagerie sécurisée pour en faire la demande. Vous recevez votre numéro sous 48 heures environ après validation de votre dossier.",{"metadata":7291,"sys":7294,"fields":7297},{"tags":7292,"concepts":7293},[],[],{"id":7295,"updatedAt":7296},"5IgbMfozlrOPlhiVOADaHB","2026-05-04T08:37:44.563Z",{"slug":7298,"title":7299,"cover":7300,"category":7322,"publishedAt":7334,"content":7335},"enjeux-et-risques-des-management-fees","Management Fees : Maîtriser le cadre juridique et fiscal",{"metadata":7301,"sys":7304,"fields":7312},{"tags":7302,"concepts":7303},[],[],{"space":7305,"id":7307,"type":168,"createdAt":7308,"updatedAt":7309,"environment":7310,"publishedVersion":224,"revision":45,"locale":27},{"sys":7306},{"type":10,"linkType":11,"id":12},"cikoll1qre0Mlwb50OA0Y","2024-05-30T14:26:53.913Z","2026-04-30T07:26:03.412Z",{"sys":7311},{"id":19,"type":10,"linkType":20},{"title":7313,"description":7314,"file":7315},"Management fees","Cover article Mangement fees",{"url":7316,"details":7317,"fileName":7320,"contentType":7321},"//images.ctfassets.net/97bcek6xbwhd/cikoll1qre0Mlwb50OA0Y/f7a6fe1848b1a28cb71735e6becf4bed/Management_fees.png",{"size":7318,"image":7319},1741590,{"width":398,"height":399},"Management fees.png","image/png",{"metadata":7323,"sys":7326,"fields":7333},{"tags":7324,"concepts":7325},[],[],{"space":7327,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":7329,"publishedVersion":97,"revision":319,"contentType":7331,"locale":27},{"sys":7328},{"type":10,"linkType":11,"id":12},{"sys":7330},{"id":19,"type":10,"linkType":20},{"sys":7332},{"type":10,"linkType":25,"id":414},{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"2026-04-30",{"data":7336,"content":7337,"nodeType":54},{},[7338,7353,7360,7367,7374,7404,7420,7449,7456,7463,7470,7617,7624,7631,7647,7725,7732,7739,7746,7753,7768,7775,7782,7789,7833,7840,7847,7854,7887,7894,7901,7908,7963,7970,7977,7990,7997,8004,8011,8018,8025,8239,8255,8262,8295,8302,8410,8417,8424,8440,8473,8480,8487,8494,8530,8537,8553,8560,8567,8643,8650,8665,8672,8679,8686,8737,8744,8779,8785,8792,8799,8806],{"data":7339,"content":7340,"nodeType":58},{},[7341,7344,7349],{"data":7342,"marks":7343,"value":3970,"nodeType":62},{},[],{"data":7345,"marks":7346,"value":7348,"nodeType":62},{},[7347],{"type":274},"management fees",{"data":7350,"marks":7351,"value":7352,"nodeType":62},{},[],", vous en entendez parler, mais savez-vous vraiment à quoi ils servent… et surtout comment les utiliser sans risque ? Derrière ce terme souvent flou se cache un levier stratégique utilisé par de nombreuses entreprises pour organiser leurs flux financiers et optimiser leur gestion.",{"data":7354,"content":7355,"nodeType":58},{},[7356],{"data":7357,"marks":7358,"value":7359,"nodeType":62},{},[],"Mais attention : mal maîtrisés, les management fees peuvent rapidement attirer l’attention de l’administration fiscale. Dans cet article, vous découvrirez ce que sont réellement les management fees, comment les mettre en place correctement et les erreurs à éviter.",{"data":7361,"content":7362,"nodeType":280},{},[7363],{"data":7364,"marks":7365,"value":7366,"nodeType":62},{},[],"Que sont les management fees ? ",{"data":7368,"content":7369,"nodeType":111},{},[7370],{"data":7371,"marks":7372,"value":7373,"nodeType":62},{},[],"Définition des frais de gestion",{"data":7375,"content":7376,"nodeType":58},{},[7377,7380,7384,7388,7393,7396,7401],{"data":7378,"marks":7379,"value":3970,"nodeType":62},{},[],{"data":7381,"marks":7382,"value":7348,"nodeType":62},{},[7383],{"type":274},{"data":7385,"marks":7386,"value":7387,"nodeType":62},{},[],", ou frais de gestion en français, correspondent à ",{"data":7389,"marks":7390,"value":7392,"nodeType":62},{},[7391],{"type":274},"des prestations de services facturées par une société mère (souvent une holding) à ses filiales",{"data":7394,"marks":7395,"value":1789,"nodeType":62},{},[],{"data":7397,"marks":7398,"value":7400,"nodeType":62},{},[7399],{"type":274},"en contrepartie de services dont elles ont pu bénéficier grâce à elle",{"data":7402,"marks":7403,"value":547,"nodeType":62},{},[],{"data":7405,"content":7406,"nodeType":58},{},[7407,7411,7416],{"data":7408,"marks":7409,"value":7410,"nodeType":62},{},[],"La relation est formalisée par une ",{"data":7412,"marks":7413,"value":7415,"nodeType":62},{},[7414],{"type":274},"convention de management fees ",{"data":7417,"marks":7418,"value":7419,"nodeType":62},{},[],"et bien que ces frais soient souvent déterminés sur une base annuelle, la convention peut prévoir une facturation mensuelle, trimestrielle ou selon toute autre périodicité cohérente.",{"data":7421,"content":7422,"nodeType":58},{},[7423,7427,7432,7436,7445],{"data":7424,"marks":7425,"value":7426,"nodeType":62},{},[],"Les management fees permettent ainsi de ",{"data":7428,"marks":7429,"value":7431,"nodeType":62},{},[7430],{"type":274},"refléter la réalité économique d’un groupe",{"data":7433,"marks":7434,"value":7435,"nodeType":62},{},[]," dans lequel la ",{"data":7437,"content":7439,"nodeType":67},{"uri":7438},"https://www.clementine.fr/blog/creation-et-financement/dans-quels-cas-recourir-a-une-holding/",[7440],{"data":7441,"marks":7442,"value":7444,"nodeType":62},{},[7443],{"type":75},"holding",{"data":7446,"marks":7447,"value":7448,"nodeType":62},{},[]," centralise certaines fonctions support au bénéfice de ses filiales.",{"data":7450,"content":7451,"nodeType":111},{},[7452],{"data":7453,"marks":7454,"value":7455,"nodeType":62},{},[],"Exemples de types de services auxquels peuvent correspondre les management fees",{"data":7457,"content":7458,"nodeType":58},{},[7459],{"data":7460,"marks":7461,"value":7462,"nodeType":62},{},[],"Il existe de nombreux services que peut rendre une société mère à ses filiales pour les accompagner dans leur développement ou leurs activités et qui peuvent faire l’objet de management fees.",{"data":7464,"content":7465,"nodeType":58},{},[7466],{"data":7467,"marks":7468,"value":7469,"nodeType":62},{},[],"Parmi les plus courants, on retrouve : ",{"data":7471,"content":7472,"nodeType":499},{},[7473,7499,7514,7529,7544,7559,7574,7602],{"data":7474,"content":7475,"nodeType":503},{},[7476],{"data":7477,"content":7478,"nodeType":58},{},[7479,7484,7488,7495],{"data":7480,"marks":7481,"value":7483,"nodeType":62},{},[7482],{"type":274},"Les services comptables et financiers",{"data":7485,"marks":7486,"value":7487,"nodeType":62},{},[]," : supervision comptable, reporting groupe, gestion de ",{"data":7489,"content":7490,"nodeType":67},{"uri":2725},[7491],{"data":7492,"marks":7493,"value":2731,"nodeType":62},{},[7494],{"type":75},{"data":7496,"marks":7497,"value":7498,"nodeType":62},{},[],", élaboration des budgets.",{"data":7500,"content":7501,"nodeType":503},{},[7502],{"data":7503,"content":7504,"nodeType":58},{},[7505,7510],{"data":7506,"marks":7507,"value":7509,"nodeType":62},{},[7508],{"type":274},"Les services d’achats et de négociation fournisseurs",{"data":7511,"marks":7512,"value":7513,"nodeType":62},{},[]," : centralisation des achats au niveau du groupe, négociation des contrats avec les fournisseurs et optimisation des coûts d’approvisionnement.",{"data":7515,"content":7516,"nodeType":503},{},[7517],{"data":7518,"content":7519,"nodeType":58},{},[7520,7525],{"data":7521,"marks":7522,"value":7524,"nodeType":62},{},[7523],{"type":274},"Les ressources humaines",{"data":7526,"marks":7527,"value":7528,"nodeType":62},{},[]," : recrutement, politique de rémunération, formation, gestion de la paie.",{"data":7530,"content":7531,"nodeType":503},{},[7532],{"data":7533,"content":7534,"nodeType":58},{},[7535,7540],{"data":7536,"marks":7537,"value":7539,"nodeType":62},{},[7538],{"type":274},"Les services administratifs",{"data":7541,"marks":7542,"value":7543,"nodeType":62},{},[]," : facturation, support administratif.",{"data":7545,"content":7546,"nodeType":503},{},[7547],{"data":7548,"content":7549,"nodeType":58},{},[7550,7555],{"data":7551,"marks":7552,"value":7554,"nodeType":62},{},[7553],{"type":274},"Les services juridiques",{"data":7556,"marks":7557,"value":7558,"nodeType":62},{},[]," : rédaction de contrats, suivi des contentieux, organisation des assemblées.",{"data":7560,"content":7561,"nodeType":503},{},[7562],{"data":7563,"content":7564,"nodeType":58},{},[7565,7570],{"data":7566,"marks":7567,"value":7569,"nodeType":62},{},[7568],{"type":274},"Les services informatiques",{"data":7571,"marks":7572,"value":7573,"nodeType":62},{},[]," : administration des systèmes, cybersécurité, licences logicielles.",{"data":7575,"content":7576,"nodeType":503},{},[7577],{"data":7578,"content":7579,"nodeType":58},{},[7580,7585,7589,7598],{"data":7581,"marks":7582,"value":7584,"nodeType":62},{},[7583],{"type":274},"Les services de gestion immobilière et logistique",{"data":7586,"marks":7587,"value":7588,"nodeType":62},{},[]," : gestion des locaux professionnels, négociation des ",{"data":7590,"content":7592,"nodeType":67},{"uri":7591},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/renouvellement-bail-commercial/",[7593],{"data":7594,"marks":7595,"value":7597,"nodeType":62},{},[7596],{"type":75},"baux commerciaux",{"data":7599,"marks":7600,"value":7601,"nodeType":62},{},[],", organisation des infrastructures et coordination logistique entre les différentes entités du groupe.",{"data":7603,"content":7604,"nodeType":503},{},[7605],{"data":7606,"content":7607,"nodeType":58},{},[7608,7613],{"data":7609,"marks":7610,"value":7612,"nodeType":62},{},[7611],{"type":274},"Les services marketing et communication",{"data":7614,"marks":7615,"value":7616,"nodeType":62},{},[]," : stratégie de marque, campagnes digitales, relations presse.",{"data":7618,"content":7619,"nodeType":58},{},[7620],{"data":7621,"marks":7622,"value":7623,"nodeType":62},{},[],"Les fonctions relevant exclusivement du mandat social et les coûts sans lien direct avec l’activité de la filiale ne peuvent pas être refacturés.",{"data":7625,"content":7626,"nodeType":280},{},[7627],{"data":7628,"marks":7629,"value":7630,"nodeType":62},{},[],"Sous quelles conditions les management fees sont-ils valides ?",{"data":7632,"content":7633,"nodeType":58},{},[7634,7638,7643],{"data":7635,"marks":7636,"value":7637,"nodeType":62},{},[],"Les management fees doivent respecter ",{"data":7639,"marks":7640,"value":7642,"nodeType":62},{},[7641],{"type":274},"cinq conditions",{"data":7644,"marks":7645,"value":7646,"nodeType":62},{},[]," afin d’être justifiés en cas de contrôle et admis en charges : ",{"data":7648,"content":7649,"nodeType":2284},{},[7650,7665,7680,7695,7710],{"data":7651,"content":7652,"nodeType":503},{},[7653],{"data":7654,"content":7655,"nodeType":58},{},[7656,7661],{"data":7657,"marks":7658,"value":7660,"nodeType":62},{},[7659],{"type":274},"Une prestation réelle",{"data":7662,"marks":7663,"value":7664,"nodeType":62},{},[]," : les services doivent avoir effectivement été rendus et il est indispensable de conserver des preuves concrètes.",{"data":7666,"content":7667,"nodeType":503},{},[7668],{"data":7669,"content":7670,"nodeType":58},{},[7671,7676],{"data":7672,"marks":7673,"value":7675,"nodeType":62},{},[7674],{"type":274},"Un intérêt pour la filiale",{"data":7677,"marks":7678,"value":7679,"nodeType":62},{},[]," : la prestation doit répondre à un besoin réel de la société bénéficiaire et contribuer à son activité ou à son développement.",{"data":7681,"content":7682,"nodeType":503},{},[7683],{"data":7684,"content":7685,"nodeType":58},{},[7686,7691],{"data":7687,"marks":7688,"value":7690,"nodeType":62},{},[7689],{"type":274},"Une convention écrite",{"data":7692,"marks":7693,"value":7694,"nodeType":62},{},[]," : les prestations doivent être encadrées par une convention de management fees précisant la nature des services rendus, les modalités d’exécution, la méthode de calcul de la rémunération et les conditions de facturation. Ce document constitue un élément essentiel pour démontrer la réalité et la justification des prestations en cas de contrôle.",{"data":7696,"content":7697,"nodeType":503},{},[7698],{"data":7699,"content":7700,"nodeType":58},{},[7701,7706],{"data":7702,"marks":7703,"value":7705,"nodeType":62},{},[7704],{"type":274},"Un prix normal et justifiable",{"data":7707,"marks":7708,"value":7709,"nodeType":62},{},[]," : le montant facturé doit être cohérent avec le travail réellement effectué et respecter le principe de pleine concurrence, c’est-à-dire correspondre au prix que deux entreprises indépendantes auraient accepté dans des circonstances comparables.",{"data":7711,"content":7712,"nodeType":503},{},[7713],{"data":7714,"content":7715,"nodeType":58},{},[7716,7721],{"data":7717,"marks":7718,"value":7720,"nodeType":62},{},[7719],{"type":274},"Des services distincts du mandat social ",{"data":7722,"marks":7723,"value":7724,"nodeType":62},{},[],": lorsque les prestations sont réalisées par une personne exerçant également un mandat social dans la société bénéficiaire, elles doivent être clairement différentes des missions relevant de ce mandat. À défaut de distinction précise entre ces fonctions, la convention de management fees peut être remise en cause et déclarée nulle.",{"data":7726,"content":7727,"nodeType":280},{},[7728],{"data":7729,"marks":7730,"value":7731,"nodeType":62},{},[],"Comment fixer le montant des management fees ?",{"data":7733,"content":7734,"nodeType":58},{},[7735],{"data":7736,"marks":7737,"value":7738,"nodeType":62},{},[],"La détermination du montant des management fees constitue l’un des points les plus sensibles du dispositif. Un prix mal évalué peut conduire à une remise en cause de la déductibilité des charges lors d’un contrôle fiscal.",{"data":7740,"content":7741,"nodeType":58},{},[7742],{"data":7743,"marks":7744,"value":7745,"nodeType":62},{},[],"Dans la pratique, plusieurs méthodes peuvent être utilisées.",{"data":7747,"content":7748,"nodeType":111},{},[7749],{"data":7750,"marks":7751,"value":7752,"nodeType":62},{},[],"La méthode du coût majoré (cost plus)",{"data":7754,"content":7755,"nodeType":58},{},[7756,7760,7765],{"data":7757,"marks":7758,"value":7759,"nodeType":62},{},[],"Il s’agit de la méthode la plus fréquente. La holding refacture : ",{"data":7761,"marks":7762,"value":7764,"nodeType":62},{},[7763],{"type":274},"le coût réel des services (salaires, charges sociales, outils, locaux, etc.) auquel elle ajoute une marge raisonnable",{"data":7766,"marks":7767,"value":463,"nodeType":62},{},[],{"data":7769,"content":7770,"nodeType":58},{},[7771],{"data":7772,"marks":7773,"value":7774,"nodeType":62},{},[],"Cette marge correspond à la rémunération normale d’un prestataire pour ce type de services.",{"data":7776,"content":7777,"nodeType":111},{},[7778],{"data":7779,"marks":7780,"value":7781,"nodeType":62},{},[],"La méthode du prix de marché",{"data":7783,"content":7784,"nodeType":58},{},[7785],{"data":7786,"marks":7787,"value":7788,"nodeType":62},{},[],"Lorsque des prestataires externes proposent des services comparables, il est possible de s’appuyer sur :",{"data":7790,"content":7791,"nodeType":499},{},[7792,7802,7812],{"data":7793,"content":7794,"nodeType":503},{},[7795],{"data":7796,"content":7797,"nodeType":58},{},[7798],{"data":7799,"marks":7800,"value":7801,"nodeType":62},{},[],"des devis externes ;",{"data":7803,"content":7804,"nodeType":503},{},[7805],{"data":7806,"content":7807,"nodeType":58},{},[7808],{"data":7809,"marks":7810,"value":7811,"nodeType":62},{},[],"des grilles tarifaires ;",{"data":7813,"content":7814,"nodeType":503},{},[7815],{"data":7816,"content":7817,"nodeType":58},{},[7818,7821,7830],{"data":7819,"marks":7820,"value":1228,"nodeType":62},{},[],{"data":7822,"content":7824,"nodeType":67},{"uri":7823},"https://www.clementine.fr/blog/creation-et-financement/qu-est-ce-qu-une-etude-de-marche/",[7825],{"data":7826,"marks":7827,"value":7829,"nodeType":62},{},[7828],{"type":75},"études de marché",{"data":7831,"marks":7832,"value":463,"nodeType":62},{},[],{"data":7834,"content":7835,"nodeType":58},{},[7836],{"data":7837,"marks":7838,"value":7839,"nodeType":62},{},[],"Cette comparaison permet de démontrer que le prix pratiqué entre les sociétés du groupe reste cohérent avec les conditions du marché.",{"data":7841,"content":7842,"nodeType":111},{},[7843],{"data":7844,"marks":7845,"value":7846,"nodeType":62},{},[],"La méthode du forfait",{"data":7848,"content":7849,"nodeType":58},{},[7850],{"data":7851,"marks":7852,"value":7853,"nodeType":62},{},[],"Certaines conventions prévoient un forfait annuel ou mensuel. Cette solution est acceptable à condition que le montant reste justifiable par :",{"data":7855,"content":7856,"nodeType":499},{},[7857,7867,7877],{"data":7858,"content":7859,"nodeType":503},{},[7860],{"data":7861,"content":7862,"nodeType":58},{},[7863],{"data":7864,"marks":7865,"value":7866,"nodeType":62},{},[],"le volume de prestations ;",{"data":7868,"content":7869,"nodeType":503},{},[7870],{"data":7871,"content":7872,"nodeType":58},{},[7873],{"data":7874,"marks":7875,"value":7876,"nodeType":62},{},[],"le temps passé ;",{"data":7878,"content":7879,"nodeType":503},{},[7880],{"data":7881,"content":7882,"nodeType":58},{},[7883],{"data":7884,"marks":7885,"value":7886,"nodeType":62},{},[],"la valeur stratégique du service.",{"data":7888,"content":7889,"nodeType":58},{},[7890],{"data":7891,"marks":7892,"value":7893,"nodeType":62},{},[],"Dans tous les cas, la méthode retenue doit être clairement expliquée dans la convention et documentée.",{"data":7895,"content":7896,"nodeType":111},{},[7897],{"data":7898,"marks":7899,"value":7900,"nodeType":62},{},[],"Exemple concret de calcul de management fees (méthode cost plus)",{"data":7902,"content":7903,"nodeType":58},{},[7904],{"data":7905,"marks":7906,"value":7907,"nodeType":62},{},[],"Prenons l’exemple d’une holding qui fournit des services comptables et administratifs à sa filiale. Les coûts supportés par la holding pour ces prestations sont les suivants :",{"data":7909,"content":7910,"nodeType":499},{},[7911,7921,7931,7953],{"data":7912,"content":7913,"nodeType":503},{},[7914],{"data":7915,"content":7916,"nodeType":58},{},[7917],{"data":7918,"marks":7919,"value":7920,"nodeType":62},{},[],"Salaire du responsable administratif : 60 000 €",{"data":7922,"content":7923,"nodeType":503},{},[7924],{"data":7925,"content":7926,"nodeType":58},{},[7927],{"data":7928,"marks":7929,"value":7930,"nodeType":62},{},[],"Charges sociales : 25 000 €",{"data":7932,"content":7933,"nodeType":503},{},[7934],{"data":7935,"content":7936,"nodeType":58},{},[7937,7940,7949],{"data":7938,"marks":7939,"value":78,"nodeType":62},{},[],{"data":7941,"content":7943,"nodeType":67},{"uri":7942},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/logiciels-comptables-les-plus-utilises/",[7944],{"data":7945,"marks":7946,"value":7948,"nodeType":62},{},[7947],{"type":75},"Logiciels comptables",{"data":7950,"marks":7951,"value":7952,"nodeType":62},{},[]," : 5 000 €",{"data":7954,"content":7955,"nodeType":503},{},[7956],{"data":7957,"content":7958,"nodeType":58},{},[7959],{"data":7960,"marks":7961,"value":7962,"nodeType":62},{},[],"frais de bureau et matériel : 10 000 €",{"data":7964,"content":7965,"nodeType":58},{},[7966],{"data":7967,"marks":7968,"value":7969,"nodeType":62},{},[],"Le coût total des services s’élève donc à 100 000 €.",{"data":7971,"content":7972,"nodeType":58},{},[7973],{"data":7974,"marks":7975,"value":7976,"nodeType":62},{},[],"La holding applique ensuite une marge de 10 %, correspondant à une rémunération normale pour ce type de prestations. Le montant des management fees facturés à la filiale sera donc :",{"data":7978,"content":7979,"nodeType":499},{},[7980],{"data":7981,"content":7982,"nodeType":503},{},[7983],{"data":7984,"content":7985,"nodeType":58},{},[7986],{"data":7987,"marks":7988,"value":7989,"nodeType":62},{},[],"100 000 € + 10 % = 110 000 €",{"data":7991,"content":7992,"nodeType":58},{},[7993],{"data":7994,"marks":7995,"value":7996,"nodeType":62},{},[],"Cette méthode permet de démontrer que le prix facturé correspond à la réalité économique des services rendus.",{"data":7998,"content":7999,"nodeType":280},{},[8000],{"data":8001,"marks":8002,"value":8003,"nodeType":62},{},[],"Les avantages et les risques des managements fees (tableau)",{"data":8005,"content":8006,"nodeType":58},{},[8007],{"data":8008,"marks":8009,"value":8010,"nodeType":62},{},[],"Les management fees sont largement utilisés, car ils permettent d’organiser les relations financières et opérationnelles entre la holding et ses filiales. ",{"data":8012,"content":8013,"nodeType":58},{},[8014],{"data":8015,"marks":8016,"value":8017,"nodeType":62},{},[],"Cependant, leur mise en place doit être encadrée avec rigueur. En l’absence de justification économique ou de documentation suffisante, les management fees peuvent être contestés par l’administration fiscale ou soulever des enjeux juridiques.",{"data":8019,"content":8020,"nodeType":58},{},[8021],{"data":8022,"marks":8023,"value":8024,"nodeType":62},{},[],"Le tableau ci-dessous résume les principaux avantages et les risques associés à ce mécanisme.",{"data":8026,"content":8027,"nodeType":752},{},[8028,8052,8075,8111,8147,8170,8193,8216],{"data":8029,"content":8030,"nodeType":756},{},[8031,8041],{"data":8032,"content":8033,"nodeType":760},{},[8034],{"data":8035,"content":8036,"nodeType":58},{},[8037],{"data":8038,"marks":8039,"value":1998,"nodeType":62},{},[8040],{"type":274},{"data":8042,"content":8043,"nodeType":760},{},[8044],{"data":8045,"content":8046,"nodeType":58},{},[8047],{"data":8048,"marks":8049,"value":8051,"nodeType":62},{},[8050],{"type":274},"Risques",{"data":8053,"content":8054,"nodeType":756},{},[8055,8065],{"data":8056,"content":8057,"nodeType":797},{},[8058],{"data":8059,"content":8060,"nodeType":58},{},[8061],{"data":8062,"marks":8063,"value":8064,"nodeType":62},{},[],"Ils permettent de centraliser des fonctions support (RH, comptabilité, juridique) et d’harmoniser des pratiques au sein d’un groupe.",{"data":8066,"content":8067,"nodeType":797},{},[8068],{"data":8069,"content":8070,"nodeType":58},{},[8071],{"data":8072,"marks":8073,"value":8074,"nodeType":62},{},[],"Dépendance excessive des filiales vis-à-vis de la holding pouvant limiter leur autonomie et leur capacité décisionnelle.",{"data":8076,"content":8077,"nodeType":756},{},[8078,8088],{"data":8079,"content":8080,"nodeType":797},{},[8081],{"data":8082,"content":8083,"nodeType":58},{},[8084],{"data":8085,"marks":8086,"value":8087,"nodeType":62},{},[],"Ils sont considérés comme des charges déductibles pour la filiale, ce qui permet de réduire l’assiette de l’impôt sur les sociétés.",{"data":8089,"content":8090,"nodeType":797},{},[8091],{"data":8092,"content":8093,"nodeType":58},{},[8094,8098,8107],{"data":8095,"marks":8096,"value":8097,"nodeType":62},{},[],"Requalification des frais de gestion en ",{"data":8099,"content":8101,"nodeType":67},{"uri":8100},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilisation-des-dividendes/",[8102],{"data":8103,"marks":8104,"value":8106,"nodeType":62},{},[8105],{"type":75},"dividendes",{"data":8108,"marks":8109,"value":8110,"nodeType":62},{},[]," déguisés si les prestations ne sont pas réelles ou si les montants sont jugés excessifs.",{"data":8112,"content":8113,"nodeType":756},{},[8114,8137],{"data":8115,"content":8116,"nodeType":797},{},[8117],{"data":8118,"content":8119,"nodeType":58},{},[8120,8124,8133],{"data":8121,"marks":8122,"value":8123,"nodeType":62},{},[],"La holding devient animatrice en facturant ses filiales, ce qui peut lui permettre d’accéder au ",{"data":8125,"content":8127,"nodeType":67},{"uri":8126},"https://www.clementine.fr/blog/creation-et-financement/regime-mere-fille/",[8128],{"data":8129,"marks":8130,"value":8132,"nodeType":62},{},[8131],{"type":75},"régime mère-fille",{"data":8134,"marks":8135,"value":8136,"nodeType":62},{},[]," et de bénéficier des avantages qui en découlent (allègements fiscaux, par exemple).",{"data":8138,"content":8139,"nodeType":797},{},[8140],{"data":8141,"content":8142,"nodeType":58},{},[8143],{"data":8144,"marks":8145,"value":8146,"nodeType":62},{},[],"Contestation par l’administration fiscale si la holding n’apporte pas de valeur réelle dans la gestion du groupe et possible remise en cause du régime mère-fille.",{"data":8148,"content":8149,"nodeType":756},{},[8150,8160],{"data":8151,"content":8152,"nodeType":797},{},[8153],{"data":8154,"content":8155,"nodeType":58},{},[8156],{"data":8157,"marks":8158,"value":8159,"nodeType":62},{},[],"Ils permettent la mutualisation des compétences et des économies d’échelle grâce à la centralisation des expertises.",{"data":8161,"content":8162,"nodeType":797},{},[8163],{"data":8164,"content":8165,"nodeType":58},{},[8166],{"data":8167,"marks":8168,"value":8169,"nodeType":62},{},[],"Mauvaise répartition des coûts entre les filiales si la méthode de calcul n’est pas justifiée ou documentée.",{"data":8171,"content":8172,"nodeType":756},{},[8173,8183],{"data":8174,"content":8175,"nodeType":797},{},[8176],{"data":8177,"content":8178,"nodeType":58},{},[8179],{"data":8180,"marks":8181,"value":8182,"nodeType":62},{},[],"Les flux intragroupes sont structurés et transparents grâce à eux, améliorant ainsi la traçabilité des prestations.",{"data":8184,"content":8185,"nodeType":797},{},[8186],{"data":8187,"content":8188,"nodeType":58},{},[8189],{"data":8190,"marks":8191,"value":8192,"nodeType":62},{},[],"Pénalités et intérêts de retard de TVA si les prestations ne sont pas correctement facturées ou documentées.",{"data":8194,"content":8195,"nodeType":756},{},[8196,8206],{"data":8197,"content":8198,"nodeType":797},{},[8199],{"data":8200,"content":8201,"nodeType":58},{},[8202],{"data":8203,"marks":8204,"value":8205,"nodeType":62},{},[],"Ils sont liés à une convention précise sécurisant la relation : prestations, modalités de facturation, obligations des parties, etc.",{"data":8207,"content":8208,"nodeType":797},{},[8209],{"data":8210,"content":8211,"nodeType":58},{},[8212],{"data":8213,"marks":8214,"value":8215,"nodeType":62},{},[],"Nullité de la convention si celle-ci est mal rédigée et accusation d’abus de bien social si les frais ne présentent pas d’intérêt réel.",{"data":8217,"content":8218,"nodeType":756},{},[8219,8229],{"data":8220,"content":8221,"nodeType":797},{},[8222],{"data":8223,"content":8224,"nodeType":58},{},[8225],{"data":8226,"marks":8227,"value":8228,"nodeType":62},{},[],"Ils offrent une meilleure visibilité financière et une allocation efficace des coûts au sein du groupe.",{"data":8230,"content":8231,"nodeType":797},{},[8232],{"data":8233,"content":8234,"nodeType":58},{},[8235],{"data":8236,"marks":8237,"value":8238,"nodeType":62},{},[],"Absence de preuves tangibles (rapports, livrables, suivi du temps passé) pouvant entraîner un redressement fiscal",{"data":8240,"content":8241,"nodeType":58},{},[8242,8246,8251],{"data":8243,"marks":8244,"value":8245,"nodeType":62},{},[],"Ainsi, les management fees peuvent constituer un outil efficace pour ",{"data":8247,"marks":8248,"value":8250,"nodeType":62},{},[8249],{"type":274},"structurer l’organisation et la gestion d’un groupe de sociétés",{"data":8252,"marks":8253,"value":8254,"nodeType":62},{},[],". Toutefois, leur utilisation suppose une justification économique réelle, une convention précise et une documentation rigoureuse. Sans ces précautions, les avantages organisationnels et fiscaux qu’ils offrent peuvent rapidement se transformer en risques fiscaux ou juridiques significatifs.",{"data":8256,"content":8257,"nodeType":280},{},[8258],{"data":8259,"marks":8260,"value":8261,"nodeType":62},{},[],"La convention de management fees : un document essentiel pour justifier les frais de gestion",{"data":8263,"content":8264,"nodeType":58},{},[8265,8269,8274,8278,8283,8286,8291],{"data":8266,"marks":8267,"value":8268,"nodeType":62},{},[],"La convention de management fees permet de ",{"data":8270,"marks":8271,"value":8273,"nodeType":62},{},[8272],{"type":274},"limiter tous les risques cités précédemment",{"data":8275,"marks":8276,"value":8277,"nodeType":62},{},[]," et de ",{"data":8279,"marks":8280,"value":8282,"nodeType":62},{},[8281],{"type":274},"formaliser les échanges de services internes",{"data":8284,"marks":8285,"value":1789,"nodeType":62},{},[],{"data":8287,"marks":8288,"value":8290,"nodeType":62},{},[8289],{"type":274},"qui conduisent à la facturation de management fees",{"data":8292,"marks":8293,"value":8294,"nodeType":62},{},[],". Elle assure transparence, conformité légale, traçabilité des prestations. ",{"data":8296,"content":8297,"nodeType":58},{},[8298],{"data":8299,"marks":8300,"value":8301,"nodeType":62},{},[],"Elle doit notamment préciser : ",{"data":8303,"content":8304,"nodeType":499},{},[8305,8320,8335,8350,8365,8380,8395],{"data":8306,"content":8307,"nodeType":503},{},[8308],{"data":8309,"content":8310,"nodeType":58},{},[8311,8316],{"data":8312,"marks":8313,"value":8315,"nodeType":62},{},[8314],{"type":274},"L’objet de la convention",{"data":8317,"marks":8318,"value":8319,"nodeType":62},{},[]," : il faut définir de façon très précise la nature des prestations rendues.",{"data":8321,"content":8322,"nodeType":503},{},[8323],{"data":8324,"content":8325,"nodeType":58},{},[8326,8331],{"data":8327,"marks":8328,"value":8330,"nodeType":62},{},[8329],{"type":274},"Les modalités d’exécution",{"data":8332,"marks":8333,"value":8334,"nodeType":62},{},[]," : les moyens humains et/ou le matériel mobilisés, la fréquence des interventions et les livrables attendus doivent être indiqués. Les interlocuteurs désignés au sein de chaque société doivent également être mentionnés.",{"data":8336,"content":8337,"nodeType":503},{},[8338],{"data":8339,"content":8340,"nodeType":58},{},[8341,8346],{"data":8342,"marks":8343,"value":8345,"nodeType":62},{},[8344],{"type":274},"La durée et les conditions de résiliation",{"data":8347,"marks":8348,"value":8349,"nodeType":62},{},[]," : les prestations peuvent être à durée déterminée ou indéterminée, mais la convention doit prévoir des modalités de résiliation comprenant un préavis raisonnable.",{"data":8351,"content":8352,"nodeType":503},{},[8353],{"data":8354,"content":8355,"nodeType":58},{},[8356,8361],{"data":8357,"marks":8358,"value":8360,"nodeType":62},{},[8359],{"type":274},"La méthode de calcul de la rémunération ",{"data":8362,"marks":8363,"value":8364,"nodeType":62},{},[],": il est nécessaire d’indiquer comment est calculée la rémunération (s’il s’agit de tarifs basés sur le marché, d’un forfait, d’un coût majoré, etc.).",{"data":8366,"content":8367,"nodeType":503},{},[8368],{"data":8369,"content":8370,"nodeType":58},{},[8371,8376],{"data":8372,"marks":8373,"value":8375,"nodeType":62},{},[8374],{"type":274},"Les conditions de facturation et de paiement",{"data":8377,"marks":8378,"value":8379,"nodeType":62},{},[]," : la périodicité de la facturation et les modalités de règlement doivent être mentionnées.",{"data":8381,"content":8382,"nodeType":503},{},[8383],{"data":8384,"content":8385,"nodeType":58},{},[8386,8391],{"data":8387,"marks":8388,"value":8390,"nodeType":62},{},[8389],{"type":274},"La clause de révision",{"data":8392,"marks":8393,"value":8394,"nodeType":62},{},[]," : elle est requise pour permettre d’ajuster les frais s’il y a une évolution des services ou des conditions du marché.",{"data":8396,"content":8397,"nodeType":503},{},[8398],{"data":8399,"content":8400,"nodeType":58},{},[8401,8406],{"data":8402,"marks":8403,"value":8405,"nodeType":62},{},[8404],{"type":274},"L’intérêt mutuel et la justification des frais facturés",{"data":8407,"marks":8408,"value":8409,"nodeType":62},{},[]," : il faut démontrer que les services apportent une réelle valeur économique à la filiale et ne constituent pas un simple transfert de trésorerie.",{"data":8411,"content":8412,"nodeType":58},{},[8413],{"data":8414,"marks":8415,"value":8416,"nodeType":62},{},[],"La convention doit être accompagnée de preuves tangibles des services rendus pour être pleinement défendable en cas de contrôle fiscal : rapports, emails, comptes rendus ou livrables.",{"data":8418,"content":8419,"nodeType":280},{},[8420],{"data":8421,"marks":8422,"value":8423,"nodeType":62},{},[],"Comment se préparer à un contrôle fiscal sur les management fees ?",{"data":8425,"content":8426,"nodeType":58},{},[8427,8431,8436],{"data":8428,"marks":8429,"value":8430,"nodeType":62},{},[],"Les management fees figurent aujourd’hui parmi les sujets les plus scrutés par l’administration fiscale. ",{"data":8432,"marks":8433,"value":8435,"nodeType":62},{},[8434],{"type":274},"Les flux intragroupes sont considérés comme sensibles",{"data":8437,"marks":8438,"value":8439,"nodeType":62},{},[],", car ils peuvent servir (volontairement ou non) à transférer artificiellement du résultat d’une société à une autre.",{"data":8441,"content":8442,"nodeType":58},{},[8443,8448,8457,8461,8469],{"data":8444,"marks":8445,"value":8447,"nodeType":62},{},[8446],{"type":274},"Un contrôle fiscal sur les management fees ne signifie pas automatiquement un ",{"data":8449,"content":8450,"nodeType":67},{"uri":2835},[8451],{"data":8452,"marks":8453,"value":8456,"nodeType":62},{},[8454,8455],{"type":75},{"type":274},"redressement",{"data":8458,"marks":8459,"value":8460,"nodeType":62},{},[],". En revanche, l’absence de documentation solide conduit très souvent à une remise en cause de la déductibilité des charges, de la ",{"data":8462,"content":8463,"nodeType":67},{"uri":5040},[8464],{"data":8465,"marks":8466,"value":8468,"nodeType":62},{},[8467],{"type":75},"TVA",{"data":8470,"marks":8471,"value":8472,"nodeType":62},{},[],", voire à une requalification en dividendes déguisés comme nous l’évoquions précédemment.",{"data":8474,"content":8475,"nodeType":58},{},[8476],{"data":8477,"marks":8478,"value":8479,"nodeType":62},{},[],"Voici comment sécuriser votre position en amont.",{"data":8481,"content":8482,"nodeType":111},{},[8483],{"data":8484,"marks":8485,"value":8486,"nodeType":62},{},[],"Comprendre ce que l’administration va réellement vérifier",{"data":8488,"content":8489,"nodeType":58},{},[8490],{"data":8491,"marks":8492,"value":8493,"nodeType":62},{},[],"En pratique, le vérificateur cherchera à répondre à trois questions essentielles :",{"data":8495,"content":8496,"nodeType":2284},{},[8497,8508,8519],{"data":8498,"content":8499,"nodeType":503},{},[8500],{"data":8501,"content":8502,"nodeType":58},{},[8503],{"data":8504,"marks":8505,"value":8507,"nodeType":62},{},[8506],{"type":274},"La prestation est-elle réelle ?",{"data":8509,"content":8510,"nodeType":503},{},[8511],{"data":8512,"content":8513,"nodeType":58},{},[8514],{"data":8515,"marks":8516,"value":8518,"nodeType":62},{},[8517],{"type":274},"Présente-t-elle un intérêt pour la filiale ?",{"data":8520,"content":8521,"nodeType":503},{},[8522],{"data":8523,"content":8524,"nodeType":58},{},[8525],{"data":8526,"marks":8527,"value":8529,"nodeType":62},{},[8528],{"type":274},"Le prix est-il normal (principe de pleine concurrence) ?",{"data":8531,"content":8532,"nodeType":58},{},[8533],{"data":8534,"marks":8535,"value":8536,"nodeType":62},{},[],"La charge peut être rejetée si l’un de ces trois piliers est remis en cause.",{"data":8538,"content":8539,"nodeType":58},{},[8540,8544,8549],{"data":8541,"marks":8542,"value":8543,"nodeType":62},{},[],"L’administration exige désormais des ",{"data":8545,"marks":8546,"value":8548,"nodeType":62},{},[8547],{"type":274},"preuves concrètes",{"data":8550,"marks":8551,"value":8552,"nodeType":62},{},[]," : livrables, emails, comptes rendus de réunions, planning d’intervention, tableaux de suivi, etc. Une simple convention et quelques factures annuelles sont insuffisantes.",{"data":8554,"content":8555,"nodeType":111},{},[8556],{"data":8557,"marks":8558,"value":8559,"nodeType":62},{},[],"Constituer un dossier justificatif « anti-redressement »",{"data":8561,"content":8562,"nodeType":58},{},[8563],{"data":8564,"marks":8565,"value":8566,"nodeType":62},{},[],"L’erreur la plus fréquente est d’attendre le contrôle pour chercher les justificatifs. Mieux vaut constituer chaque année un dossier management fees comprenant :",{"data":8568,"content":8569,"nodeType":499},{},[8570,8588,8606,8624],{"data":8571,"content":8572,"nodeType":503},{},[8573],{"data":8574,"content":8575,"nodeType":58},{},[8576,8580,8585],{"data":8577,"marks":8578,"value":8579,"nodeType":62},{},[],"la ",{"data":8581,"marks":8582,"value":8584,"nodeType":62},{},[8583],{"type":274},"convention de management fees signée",{"data":8586,"marks":8587,"value":1907,"nodeType":62},{},[],{"data":8589,"content":8590,"nodeType":503},{},[8591],{"data":8592,"content":8593,"nodeType":58},{},[8594,8597,8602],{"data":8595,"marks":8596,"value":1228,"nodeType":62},{},[],{"data":8598,"marks":8599,"value":8601,"nodeType":62},{},[8600],{"type":274},"justificatifs opérationnels",{"data":8603,"marks":8604,"value":8605,"nodeType":62},{},[]," (rapports d’activité, tableaux de suivi des temps passés, livrables concrets, etc.) ; ",{"data":8607,"content":8608,"nodeType":503},{},[8609],{"data":8610,"content":8611,"nodeType":58},{},[8612,8615,8620],{"data":8613,"marks":8614,"value":8579,"nodeType":62},{},[],{"data":8616,"marks":8617,"value":8619,"nodeType":62},{},[8618],{"type":274},"justification du prix",{"data":8621,"marks":8622,"value":8623,"nodeType":62},{},[]," avec la méthode de calcul détaillée, le détail des coûts internes retenus, la justification de la marge appliquée et la comparaison éventuelle avec des prix du marché ; ",{"data":8625,"content":8626,"nodeType":503},{},[8627],{"data":8628,"content":8629,"nodeType":58},{},[8630,8634,8639],{"data":8631,"marks":8632,"value":8633,"nodeType":62},{},[],"les ",{"data":8635,"marks":8636,"value":8638,"nodeType":62},{},[8637],{"type":274},"factures détaillées",{"data":8640,"marks":8641,"value":8642,"nodeType":62},{},[]," des prestations et services en cohérence avec la convention établie. ",{"data":8644,"content":8645,"nodeType":58},{},[8646],{"data":8647,"marks":8648,"value":8649,"nodeType":62},{},[],"Ce dossier doit être structuré et cohérent. L’objectif est de démontrer la logique économique globale du dispositif.",{"data":8651,"content":8652,"nodeType":58},{},[8653,8656,8661],{"data":8654,"marks":8655,"value":561,"nodeType":62},{},[],{"data":8657,"marks":8658,"value":565,"nodeType":62},{},[8659,8660],{"type":75},{"type":274},{"data":8662,"marks":8663,"value":8664,"nodeType":62},{},[]," : un expert-comptable ou un avocat fiscaliste habitué aux flux intragroupes peut faire la différence dans la présentation du dossier.",{"data":8666,"content":8667,"nodeType":280},{},[8668],{"data":8669,"marks":8670,"value":8671,"nodeType":62},{},[],"Quelle fiscalité s’applique aux management fees ?",{"data":8673,"content":8674,"nodeType":111},{},[8675],{"data":8676,"marks":8677,"value":8678,"nodeType":62},{},[],"L’imposition des management fees",{"data":8680,"content":8681,"nodeType":58},{},[8682],{"data":8683,"marks":8684,"value":8685,"nodeType":62},{},[],"Les frais de gestion sont soumis à plusieurs règles fiscales qui diffèrent selon que l’on s’intéresse à la société mère ou à la filiale. ",{"data":8687,"content":8688,"nodeType":499},{},[8689,8713],{"data":8690,"content":8691,"nodeType":503},{},[8692],{"data":8693,"content":8694,"nodeType":58},{},[8695,8700,8704,8709],{"data":8696,"marks":8697,"value":8699,"nodeType":62},{},[8698],{"type":274},"Pour la société mère",{"data":8701,"marks":8702,"value":8703,"nodeType":62},{},[]," : les frais facturés correspondent à des ",{"data":8705,"marks":8706,"value":8708,"nodeType":62},{},[8707],{"type":274},"produits imposables",{"data":8710,"marks":8711,"value":8712,"nodeType":62},{},[]," à l’impôt sur les sociétés selon les taux en vigueur.",{"data":8714,"content":8715,"nodeType":503},{},[8716],{"data":8717,"content":8718,"nodeType":58},{},[8719,8724,8728,8733],{"data":8720,"marks":8721,"value":8723,"nodeType":62},{},[8722],{"type":274},"Pour la filiale ",{"data":8725,"marks":8726,"value":8727,"nodeType":62},{},[],": les management fees constituent des ",{"data":8729,"marks":8730,"value":8732,"nodeType":62},{},[8731],{"type":274},"charges déductibles",{"data":8734,"marks":8735,"value":8736,"nodeType":62},{},[],", à condition qu’elles répondent à certaines conditions : les prestations doivent être réelles, nécessaires à l’activité de la filiale et facturées à un prix raisonnable conforme au principe de pleine concurrence. Le respect de ces conditions permet de réduire l’assiette de l’impôt sur les sociétés.",{"data":8738,"content":8739,"nodeType":111},{},[8740],{"data":8741,"marks":8742,"value":8743,"nodeType":62},{},[],"La TVA et les management fees",{"data":8745,"content":8746,"nodeType":58},{},[8747,8752,8761,8766,8775],{"data":8748,"marks":8749,"value":8751,"nodeType":62},{},[8750],{"type":274},"Les prestations intragroupe sont soumises à la TVA au ",{"data":8753,"content":8754,"nodeType":67},{"uri":5187},[8755],{"data":8756,"marks":8757,"value":8760,"nodeType":62},{},[8758,8759],{"type":75},{"type":274},"taux normal",{"data":8762,"marks":8763,"value":8765,"nodeType":62},{},[8764],{"type":274}," de 20 %, sauf cas particulier d’exonération ou de ",{"data":8767,"content":8768,"nodeType":67},{"uri":5762},[8769],{"data":8770,"marks":8771,"value":8774,"nodeType":62},{},[8772,8773],{"type":75},{"type":274},"franchise",{"data":8776,"marks":8777,"value":8778,"nodeType":62},{},[],". La société mère doit facturer la TVA à la filiale, qui peut la récupérer si elle est éligible. Une documentation précise et des factures conformes sont essentielles pour éviter les redressements et pénalités.",{"data":8780,"content":8781,"nodeType":280},{},[8782],{"data":8783,"marks":8784,"value":1502,"nodeType":62},{},[],{"data":8786,"content":8787,"nodeType":111},{},[8788],{"data":8789,"marks":8790,"value":8791,"nodeType":62},{},[],"Comment comptabiliser les management fees ?",{"data":8793,"content":8794,"nodeType":58},{},[8795],{"data":8796,"marks":8797,"value":8798,"nodeType":62},{},[],"La filiale enregistre les management fees en charges externes (compte 62, services extérieurs), sous réserve de leur déductibilité fiscale. La holding les comptabilise en produits imposables à l’IS. La facturation doit respecter les règles de TVA applicables aux prestations de services.",{"data":8800,"content":8801,"nodeType":111},{},[8802],{"data":8803,"marks":8804,"value":8805,"nodeType":62},{},[],"Comment justifier les management fees ?",{"data":8807,"content":8808,"nodeType":58},{},[8809],{"data":8810,"marks":8811,"value":8812,"nodeType":62},{},[],"La justification repose sur trois éléments : une convention écrite précise, des preuves de la réalité des prestations (rapports, livrables, emails, suivi des temps) et une méthode de calcul conforme au principe de pleine concurrence. À défaut, un redressement fiscal est possible. ",{"metadata":8814,"sys":8817,"fields":8820},{"tags":8815,"concepts":8816},[],[],{"id":8818,"updatedAt":8819},"X4a1exEAACQAnV5w","2026-05-04T08:37:43.555Z",{"slug":8821,"title":8822,"cover":8823,"category":8845,"publishedAt":8857,"content":8858},"charges-variables-et-charges-fixes--quelles-differences","Charges fixes et variables : définition et exemples",{"metadata":8824,"sys":8827,"fields":8836},{"tags":8825,"concepts":8826},[],[],{"space":8828,"id":8830,"type":168,"createdAt":8831,"updatedAt":8832,"environment":8833,"publishedVersion":318,"revision":8835,"locale":27},{"sys":8829},{"type":10,"linkType":11,"id":12},"283GYts3AWZw7uy6vDxg2Y","2022-09-20T09:53:32.073Z","2026-04-29T07:23:04.432Z",{"sys":8834},{"id":19,"type":10,"linkType":20},2,{"title":8837,"description":8838,"file":8839},"Charges fixes et variables","Cover article charges fixes et variables",{"url":8840,"details":8841,"fileName":8844,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/283GYts3AWZw7uy6vDxg2Y/cf74c11b2caabb5cc11a8facb8644e5f/charges_fixes_et_variables.webp",{"size":8842,"image":8843},124380,{"width":398,"height":399},"charges fixes et variables.webp",{"metadata":8846,"sys":8849,"fields":8856},{"tags":8847,"concepts":8848},[],[],{"space":8850,"id":408,"type":14,"createdAt":409,"updatedAt":409,"environment":8852,"publishedVersion":97,"revision":319,"contentType":8854,"locale":27},{"sys":8851},{"type":10,"linkType":11,"id":12},{"sys":8853},{"id":19,"type":10,"linkType":20},{"sys":8855},{"type":10,"linkType":25,"id":414},{"title":416,"slug":417,"metaTitle":418,"metaDescription":419},"2026-04-29",{"data":8859,"content":8860,"nodeType":54},{},[8861,8876,8883,8890,8897,8912,8936,8965,8972,8979,9029,9041,9048,9055,9070,9086,9093,9100,9158,9169,9176,9183,9195,9202,9242,9249,9256,9263,9279,9297,9304,9311,9318,9334,9346,9374,9381,9388,9395,9402,9436,9444,9472,9479,9494,9528,9535,9542,9573,9606,9639,9646,9653,9660,9676,9700,9707,9744,9751,9771,9777,9784,9791,9798],{"data":8862,"content":8863,"nodeType":58},{},[8864,8868,8873],{"data":8865,"marks":8866,"value":8867,"nodeType":62},{},[],"Pourquoi certaines dépenses restent-elles identiques chaque mois, même lorsque l’activité ralentit, tandis que d’autres augmentent dès que les ventes progressent ? Cette différence repose sur une notion essentielle en gestion : la distinction entre ",{"data":8869,"marks":8870,"value":8872,"nodeType":62},{},[8871],{"type":274},"charges fixes et variables",{"data":8874,"marks":8875,"value":463,"nodeType":62},{},[],{"data":8877,"content":8878,"nodeType":58},{},[8879],{"data":8880,"marks":8881,"value":8882,"nodeType":62},{},[],"Dans cet article, découvrez comment distinguer ces différents types de charges, comment les calculer et pourquoi ils jouent un rôle central dans la gestion budgétaire d’une entreprise.",{"data":8884,"content":8885,"nodeType":280},{},[8886],{"data":8887,"marks":8888,"value":8889,"nodeType":62},{},[],"Qu’est-ce qu’une charge fixe ?",{"data":8891,"content":8892,"nodeType":111},{},[8893],{"data":8894,"marks":8895,"value":8896,"nodeType":62},{},[],"Définition des charges fixes",{"data":8898,"content":8899,"nodeType":58},{},[8900,8904,8909],{"data":8901,"marks":8902,"value":8903,"nodeType":62},{},[],"Les charges fixes, également appelées charges structurelles ou charges de structure, correspondent aux ",{"data":8905,"marks":8906,"value":8908,"nodeType":62},{},[8907],{"type":274},"dépenses récurrentes nécessaires au fonctionnement d’une entreprise",{"data":8910,"marks":8911,"value":547,"nodeType":62},{},[],{"data":8913,"content":8914,"nodeType":58},{},[8915,8919,8924,8932],{"data":8916,"marks":8917,"value":8918,"nodeType":62},{},[],"Leur particularité : ",{"data":8920,"marks":8921,"value":8923,"nodeType":62},{},[8922],{"type":274},"elles ne varient pas en fonction du volume d’activité ou du ",{"data":8925,"content":8926,"nodeType":67},{"uri":1078},[8927],{"data":8928,"marks":8929,"value":1081,"nodeType":62},{},[8930,8931],{"type":75},{"type":274},{"data":8933,"marks":8934,"value":8935,"nodeType":62},{},[],". Elles doivent être réglées, même en cas de baisse d’activité ou d’absence de ventes.",{"data":8937,"content":8938,"nodeType":58},{},[8939,8943,8948,8952,8961],{"data":8940,"marks":8941,"value":8942,"nodeType":62},{},[],"Attention toutefois : « fixe » ne signifie pas immuable. ",{"data":8944,"marks":8945,"value":8947,"nodeType":62},{},[8946],{"type":274},"Ces charges évoluent par paliers",{"data":8949,"marks":8950,"value":8951,"nodeType":62},{},[],". Une entreprise en croissance peut voir ses charges fixes augmenter si elle change de ",{"data":8953,"content":8955,"nodeType":67},{"uri":8954},"https://www.clementine.fr/blog/creation-et-financement/comment-choisir-le-local-de-mon-entreprise-/",[8956],{"data":8957,"marks":8958,"value":8960,"nodeType":62},{},[8959],{"type":75},"locaux",{"data":8962,"marks":8963,"value":8964,"nodeType":62},{},[],", recrute du personnel permanent ou investit dans de nouveaux équipements.",{"data":8966,"content":8967,"nodeType":111},{},[8968],{"data":8969,"marks":8970,"value":8971,"nodeType":62},{},[],"Exemples de charges fixes",{"data":8973,"content":8974,"nodeType":58},{},[8975],{"data":8976,"marks":8977,"value":8978,"nodeType":62},{},[],"Pour que vous compreniez à quoi correspond une charge structurelle pour une société, voici quelques exemples : ",{"data":8980,"content":8981,"nodeType":499},{},[8982,8993,9004,9015],{"data":8983,"content":8984,"nodeType":503},{},[8985],{"data":8986,"content":8987,"nodeType":58},{},[8988],{"data":8989,"marks":8990,"value":8992,"nodeType":62},{},[8991],{"type":274},"les loyers professionnels ;",{"data":8994,"content":8995,"nodeType":503},{},[8996],{"data":8997,"content":8998,"nodeType":58},{},[8999],{"data":9000,"marks":9001,"value":9003,"nodeType":62},{},[9002],{"type":274},"les assurances ;",{"data":9005,"content":9006,"nodeType":503},{},[9007],{"data":9008,"content":9009,"nodeType":58},{},[9010],{"data":9011,"marks":9012,"value":9014,"nodeType":62},{},[9013],{"type":274},"les abonnements (logiciels, énergie, téléphonie) ; ",{"data":9016,"content":9017,"nodeType":503},{},[9018],{"data":9019,"content":9020,"nodeType":58},{},[9021,9026],{"data":9022,"marks":9023,"value":9025,"nodeType":62},{},[9024],{"type":274},"l’amortissement de matériel industriel, etc.",{"data":9027,"marks":9028,"value":614,"nodeType":62},{},[],{"data":9030,"content":9031,"nodeType":58},{},[9032,9037],{"data":9033,"marks":9034,"value":9036,"nodeType":62},{},[9035],{"type":274},"Exemple concret",{"data":9038,"marks":9039,"value":9040,"nodeType":62},{},[]," : le loyer payé par un coiffeur pour exploiter son salon constitue une charge fixe. Son montant reste identique chaque mois, quel que soit le nombre de clients. En revanche, s’il décide de changer de local pour accueillir plus de postes de coiffage, cette charge augmentera. On parle alors de changement de palier de charges fixes.",{"data":9042,"content":9043,"nodeType":280},{},[9044],{"data":9045,"marks":9046,"value":9047,"nodeType":62},{},[],"Qu’est-ce qu’une charge variable ?",{"data":9049,"content":9050,"nodeType":111},{},[9051],{"data":9052,"marks":9053,"value":9054,"nodeType":62},{},[],"Définition des charges variables",{"data":9056,"content":9057,"nodeType":58},{},[9058,9062,9067],{"data":9059,"marks":9060,"value":9061,"nodeType":62},{},[],"Les charges variables ou charges opérationnelles ",{"data":9063,"marks":9064,"value":9066,"nodeType":62},{},[9065],{"type":274},"évoluent en fonction du volume d’activité et des ventes de biens et/ou de services d’une entreprise",{"data":9068,"marks":9069,"value":547,"nodeType":62},{},[],{"data":9071,"content":9072,"nodeType":58},{},[9073,9077,9082],{"data":9074,"marks":9075,"value":9076,"nodeType":62},{},[],"Elles sont directement ",{"data":9078,"marks":9079,"value":9081,"nodeType":62},{},[9080],{"type":274},"liées au volume de production ou au chiffre d’affaires",{"data":9083,"marks":9084,"value":9085,"nodeType":62},{},[]," : plus l’entreprise vend ou produit, plus ces charges augmentent. À l’inverse, elles diminuent en cas de ralentissement. Elles ne sont engagées que si l’activité existe.",{"data":9087,"content":9088,"nodeType":111},{},[9089],{"data":9090,"marks":9091,"value":9092,"nodeType":62},{},[],"Exemples de charges variables",{"data":9094,"content":9095,"nodeType":58},{},[9096],{"data":9097,"marks":9098,"value":9099,"nodeType":62},{},[],"On retrouve parmi les charges variables les plus courantes en entreprise : ",{"data":9101,"content":9102,"nodeType":499},{},[9103,9114,9125,9136,9147],{"data":9104,"content":9105,"nodeType":503},{},[9106],{"data":9107,"content":9108,"nodeType":58},{},[9109],{"data":9110,"marks":9111,"value":9113,"nodeType":62},{},[9112],{"type":274},"l’achat de matières premières ; ",{"data":9115,"content":9116,"nodeType":503},{},[9117],{"data":9118,"content":9119,"nodeType":58},{},[9120],{"data":9121,"marks":9122,"value":9124,"nodeType":62},{},[9123],{"type":274},"l’achat de marchandises ;",{"data":9126,"content":9127,"nodeType":503},{},[9128],{"data":9129,"content":9130,"nodeType":58},{},[9131],{"data":9132,"marks":9133,"value":9135,"nodeType":62},{},[9134],{"type":274},"les frais de sous-traitance ;",{"data":9137,"content":9138,"nodeType":503},{},[9139],{"data":9140,"content":9141,"nodeType":58},{},[9142],{"data":9143,"marks":9144,"value":9146,"nodeType":62},{},[9145],{"type":274},"les frais de transport ;",{"data":9148,"content":9149,"nodeType":503},{},[9150],{"data":9151,"content":9152,"nodeType":58},{},[9153],{"data":9154,"marks":9155,"value":9157,"nodeType":62},{},[9156],{"type":274},"les commissions, etc.",{"data":9159,"content":9160,"nodeType":58},{},[9161,9165],{"data":9162,"marks":9163,"value":9036,"nodeType":62},{},[9164],{"type":274},{"data":9166,"marks":9167,"value":9168,"nodeType":62},{},[]," : une entreprise qui fabrique des meubles verra ses achats de bois augmenter proportionnellement au nombre de meubles produits. En revanche, si la production s’arrête, cette charge disparaît.",{"data":9170,"content":9171,"nodeType":280},{},[9172],{"data":9173,"marks":9174,"value":9175,"nodeType":62},{},[],"À quoi correspondent les charges mixtes ?",{"data":9177,"content":9178,"nodeType":58},{},[9179],{"data":9180,"marks":9181,"value":9182,"nodeType":62},{},[],"Certaines dépenses peuvent être à la fois fixes et variables. On parle alors de charges mixtes, semi-fixes ou semi-variables. ",{"data":9184,"content":9185,"nodeType":58},{},[9186,9191],{"data":9187,"marks":9188,"value":9190,"nodeType":62},{},[9189],{"type":274},"Elles comportent une part fixe incompressible et une part variable dépendante de l’activité.",{"data":9192,"marks":9193,"value":9194,"nodeType":62},{},[]," Cette particularité les rend plus complexes à analyser, notamment dans le cadre du calcul du seuil de rentabilité.",{"data":9196,"content":9197,"nodeType":58},{},[9198],{"data":9199,"marks":9200,"value":9201,"nodeType":62},{},[],"C’est notamment le cas : ",{"data":9203,"content":9204,"nodeType":499},{},[9205,9224],{"data":9206,"content":9207,"nodeType":503},{},[9208],{"data":9209,"content":9210,"nodeType":58},{},[9211,9215,9220],{"data":9212,"marks":9213,"value":9214,"nodeType":62},{},[],"Des ",{"data":9216,"marks":9217,"value":9219,"nodeType":62},{},[9218],{"type":274},"salaires des commerciaux",{"data":9221,"marks":9222,"value":9223,"nodeType":62},{},[]," : une rémunération fixe mensuelle à laquelle s’ajoutent des commissions proportionnelles au chiffre d’affaires.",{"data":9225,"content":9226,"nodeType":503},{},[9227],{"data":9228,"content":9229,"nodeType":58},{},[9230,9233,9238],{"data":9231,"marks":9232,"value":9214,"nodeType":62},{},[],{"data":9234,"marks":9235,"value":9237,"nodeType":62},{},[9236],{"type":274},"factures de télécommunication",{"data":9239,"marks":9240,"value":9241,"nodeType":62},{},[]," : un abonnement mensuel (fixe) complété par des coûts liés à la consommation ou au hors-forfait (variable). ",{"data":9243,"content":9244,"nodeType":280},{},[9245],{"data":9246,"marks":9247,"value":9248,"nodeType":62},{},[],"Comment calculer ses charges fixes et variables ?",{"data":9250,"content":9251,"nodeType":58},{},[9252],{"data":9253,"marks":9254,"value":9255,"nodeType":62},{},[],"Pour bien piloter votre entreprise, il est essentiel de savoir calculer vos charges.",{"data":9257,"content":9258,"nodeType":111},{},[9259],{"data":9260,"marks":9261,"value":9262,"nodeType":62},{},[],"Le calcul des charges fixes",{"data":9264,"content":9265,"nodeType":58},{},[9266,9270,9275],{"data":9267,"marks":9268,"value":9269,"nodeType":62},{},[],"Le calcul des charges structurelles est relativement simple : vous devez ",{"data":9271,"marks":9272,"value":9274,"nodeType":62},{},[9273],{"type":274},"additionner l’ensemble des dépenses récurrentes et indépendantes du niveau d’activité sur une période donnée ",{"data":9276,"marks":9277,"value":9278,"nodeType":62},{},[],"(mois, trimestre ou année).",{"data":9280,"content":9281,"nodeType":58},{},[9282,9286,9293],{"data":9283,"marks":9284,"value":9285,"nodeType":62},{},[],"Cela inclut notamment votre loyer, vos abonnements professionnels, vos assurances, les honoraires de votre ",{"data":9287,"content":9288,"nodeType":67},{"uri":3630},[9289],{"data":9290,"marks":9291,"value":3636,"nodeType":62},{},[9292],{"type":75},{"data":9294,"marks":9295,"value":9296,"nodeType":62},{},[],", etc.",{"data":9298,"content":9299,"nodeType":58},{},[9300],{"data":9301,"marks":9302,"value":9303,"nodeType":62},{},[],"Par exemple, si votre loyer est de 2 000 €, vos abonnements de 500 € et vos assurances de 300 €, vos charges fixes mensuelles s’élèvent à 2 800 €.",{"data":9305,"content":9306,"nodeType":58},{},[9307],{"data":9308,"marks":9309,"value":9310,"nodeType":62},{},[],"Pour rappel : seules les dépenses nécessaires au fonctionnement de l’entreprise et qui ne varient pas avec le volume d’activité doivent être retenues. ",{"data":9312,"content":9313,"nodeType":111},{},[9314],{"data":9315,"marks":9316,"value":9317,"nodeType":62},{},[],"Le calcul des charges variables",{"data":9319,"content":9320,"nodeType":58},{},[9321,9325,9330],{"data":9322,"marks":9323,"value":9324,"nodeType":62},{},[],"Les charges variables correspondent aux coûts directement liés à la production ou aux ventes. Pour les calculer, ",{"data":9326,"marks":9327,"value":9329,"nodeType":62},{},[9328],{"type":274},"additionnez l’ensemble des dépenses proportionnelles au volume d’activité",{"data":9331,"marks":9332,"value":9333,"nodeType":62},{},[]," : achats de marchandises, sous-traitance, etc. ",{"data":9335,"content":9336,"nodeType":58},{},[9337,9342],{"data":9338,"marks":9339,"value":9341,"nodeType":62},{},[9340],{"type":274},"Par exemple",{"data":9343,"marks":9344,"value":9345,"nodeType":62},{},[]," : si la production d’un produit nécessite 20 € de matières premières et que vous en fabriquez 1 000 unités, vos charges variables s’élèvent à 20 000 €.",{"data":9347,"content":9348,"nodeType":58},{},[9349,9352,9357,9361,9370],{"data":9350,"marks":9351,"value":561,"nodeType":62},{},[],{"data":9353,"marks":9354,"value":565,"nodeType":62},{},[9355,9356],{"type":75},{"type":274},{"data":9358,"marks":9359,"value":9360,"nodeType":62},{},[]," : pour éviter les approximations, appuyez-vous sur votre ",{"data":9362,"content":9364,"nodeType":67},{"uri":9363},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/le-compte-de-resultat/",[9365],{"data":9366,"marks":9367,"value":9369,"nodeType":62},{},[9368],{"type":75},"compte de résultat",{"data":9371,"marks":9372,"value":9373,"nodeType":62},{},[]," ou mettez en place une comptabilité analytique permettant de distinguer clairement les charges fixes, variables et mixtes.",{"data":9375,"content":9376,"nodeType":280},{},[9377],{"data":9378,"marks":9379,"value":9380,"nodeType":62},{},[],"Quel est le rôle des charges fixes et variables dans la gestion financière d’une entreprise ?",{"data":9382,"content":9383,"nodeType":111},{},[9384],{"data":9385,"marks":9386,"value":9387,"nodeType":62},{},[],"Le rôle des charges dans le calcul du seuil de rentabilité",{"data":9389,"content":9390,"nodeType":58},{},[9391],{"data":9392,"marks":9393,"value":9394,"nodeType":62},{},[],"Connaître le montant de vos charges fixes et vos charges variables permet de déterminer votre seuil de rentabilité. Celui-ci correspond au niveau d’activité pour lequel la marge sur coûts variables (MSCV) couvre exactement le montant des charges fixes. À partir de ce seuil, chaque vente supplémentaire contribue à générer du profit.",{"data":9396,"content":9397,"nodeType":58},{},[9398],{"data":9399,"marks":9400,"value":9401,"nodeType":62},{},[],"Vous devez procéder par étapes pour calculer votre seuil de rentabilité : ",{"data":9403,"content":9404,"nodeType":2284},{},[9405,9415,9425],{"data":9406,"content":9407,"nodeType":503},{},[9408],{"data":9409,"content":9410,"nodeType":58},{},[9411],{"data":9412,"marks":9413,"value":9414,"nodeType":62},{},[],"MSCV = chiffre d’affaires - charges variables",{"data":9416,"content":9417,"nodeType":503},{},[9418],{"data":9419,"content":9420,"nodeType":58},{},[9421],{"data":9422,"marks":9423,"value":9424,"nodeType":62},{},[],"Taux de marge sur coûts variables = MSCV/chiffre d’affaires",{"data":9426,"content":9427,"nodeType":503},{},[9428],{"data":9429,"content":9430,"nodeType":58},{},[9431],{"data":9432,"marks":9433,"value":9435,"nodeType":62},{},[9434],{"type":274},"Seuil de rentabilité = frais fixes / taux de marge sur coûts variables",{"data":9437,"content":9438,"nodeType":58},{},[9439],{"data":9440,"marks":9441,"value":9443,"nodeType":62},{},[9442],{"type":274},"Le montant obtenu correspond au chiffre d’affaires minimum à réaliser pour dégager des bénéfices.",{"data":9445,"content":9446,"nodeType":58},{},[9447,9451,9456,9460,9469],{"data":9448,"marks":9449,"value":9450,"nodeType":62},{},[],"Pour obtenir rapidement le ",{"data":9452,"marks":9453,"value":9455,"nodeType":62},{},[9454],{"type":274},"résultat du seuil de rentabilité",{"data":9457,"marks":9458,"value":9459,"nodeType":62},{},[],", vous pouvez utiliser ",{"data":9461,"content":9463,"nodeType":67},{"uri":9462},"https://www.clementine.fr/blog/calculateurs/calculateur-seuil-de-rentabilite/",[9464],{"data":9465,"marks":9466,"value":9468,"nodeType":62},{},[9467],{"type":75},"notre simulateur de calcul du seuil de rentabilité",{"data":9470,"marks":9471,"value":463,"nodeType":62},{},[],{"data":9473,"content":9474,"nodeType":111},{},[9475],{"data":9476,"marks":9477,"value":9478,"nodeType":62},{},[],"L’impact sur le compte de résultat et le résultat d’exploitation",{"data":9480,"content":9481,"nodeType":58},{},[9482,9486,9491],{"data":9483,"marks":9484,"value":9485,"nodeType":62},{},[],"Les charges fixes et les charges variables ont un impact direct sur le compte de résultat de l’entreprise. ",{"data":9487,"marks":9488,"value":9490,"nodeType":62},{},[9489],{"type":274},"Ce document comptable permet d’analyser la performance de l’activité sur une période donnée et de déterminer si l’entreprise a généré un bénéfice ou une perte",{"data":9492,"marks":9493,"value":463,"nodeType":62},{},[],{"data":9495,"content":9496,"nodeType":58},{},[9497,9501,9511,9515,9524],{"data":9498,"marks":9499,"value":9500,"nodeType":62},{},[],"Dans celui-ci, ces charges sont enregistrées parmi les ",{"data":9502,"content":9504,"nodeType":67},{"uri":9503},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/charges-dexploitation/",[9505],{"data":9506,"marks":9507,"value":9510,"nodeType":62},{},[9508,9509],{"type":75},{"type":274},"charges d’exploitation",{"data":9512,"marks":9513,"value":9514,"nodeType":62},{},[],". Elles viennent diminuer le chiffre d’affaires réalisé par l’entreprise et influencent ainsi le ",{"data":9516,"content":9518,"nodeType":67},{"uri":9517},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/resultat-dexploitation/",[9519],{"data":9520,"marks":9521,"value":9523,"nodeType":62},{},[9522],{"type":75},"résultat d’exploitation",{"data":9525,"marks":9526,"value":9527,"nodeType":62},{},[],". Ce dernier correspond à la différence entre les produits d’exploitation et les charges d’exploitation.",{"data":9529,"content":9530,"nodeType":58},{},[9531],{"data":9532,"marks":9533,"value":9534,"nodeType":62},{},[],"Ainsi, une bonne maîtrise des charges permet d’améliorer le résultat d’exploitation. À l’inverse, des charges trop élevées peuvent réduire la rentabilité de l’entreprise, voire entraîner un résultat négatif.",{"data":9536,"content":9537,"nodeType":111},{},[9538],{"data":9539,"marks":9540,"value":9541,"nodeType":62},{},[],"Un outil stratégique pour piloter la trésorerie et la croissance",{"data":9543,"content":9544,"nodeType":58},{},[9545,9549,9554,9562,9565,9570],{"data":9546,"marks":9547,"value":9548,"nodeType":62},{},[],"L’analyse des charges constitue également un outil stratégique pour piloter l’activité de l’entreprise. Elle permet notamment d’",{"data":9550,"marks":9551,"value":9553,"nodeType":62},{},[9552],{"type":274},"anticiper les besoins de ",{"data":9555,"content":9556,"nodeType":67},{"uri":2725},[9557],{"data":9558,"marks":9559,"value":2731,"nodeType":62},{},[9560,9561],{"type":75},{"type":274},{"data":9563,"marks":9564,"value":8277,"nodeType":62},{},[],{"data":9566,"marks":9567,"value":9569,"nodeType":62},{},[9568],{"type":274},"mieux planifier les dépenses à venir",{"data":9571,"marks":9572,"value":463,"nodeType":62},{},[],{"data":9574,"content":9575,"nodeType":58},{},[9576,9580,9585,9589,9594,9598,9603],{"data":9577,"marks":9578,"value":9579,"nodeType":62},{},[],"En identifiant précisément leur niveau, l’entreprise peut adapter sa stratégie pour assurer sa rentabilité et soutenir sa croissance. Cette analyse facilite également la ",{"data":9581,"marks":9582,"value":9584,"nodeType":62},{},[9583],{"type":274},"prise de décision concernant les investissements futurs",{"data":9586,"marks":9587,"value":9588,"nodeType":62},{},[],", la ",{"data":9590,"marks":9591,"value":9593,"nodeType":62},{},[9592],{"type":274},"gestion de la production",{"data":9595,"marks":9596,"value":9597,"nodeType":62},{},[]," ou encore le ",{"data":9599,"marks":9600,"value":9602,"nodeType":62},{},[9601],{"type":274},"développement de nouvelles activités",{"data":9604,"marks":9605,"value":463,"nodeType":62},{},[],{"data":9607,"content":9608,"nodeType":58},{},[9609,9613,9618,9622,9627,9631,9636],{"data":9610,"marks":9611,"value":9612,"nodeType":62},{},[],"Par ailleurs, la connaissance du niveau des charges permet d’",{"data":9614,"marks":9615,"value":9617,"nodeType":62},{},[9616],{"type":274},"ajuster la stratégie commerciale",{"data":9619,"marks":9620,"value":9621,"nodeType":62},{},[],", notamment en adaptant la tarification des produits ou services et en optimisant les volumes de production. Cela contribue à ",{"data":9623,"marks":9624,"value":9626,"nodeType":62},{},[9625],{"type":274},"améliorer la performance globale de l’entreprise",{"data":9628,"marks":9629,"value":9630,"nodeType":62},{},[]," et à ",{"data":9632,"marks":9633,"value":9635,"nodeType":62},{},[9634],{"type":274},"sécuriser son développement",{"data":9637,"marks":9638,"value":463,"nodeType":62},{},[],{"data":9640,"content":9641,"nodeType":280},{},[9642],{"data":9643,"marks":9644,"value":9645,"nodeType":62},{},[],"Quelles sont les obligations fiscales et légales liées aux charges fixes et variables ?",{"data":9647,"content":9648,"nodeType":58},{},[9649],{"data":9650,"marks":9651,"value":9652,"nodeType":62},{},[],"Comprendre ses charges variables et fixes ne se limite pas à la gestion interne. Certaines obligations légales et fiscales imposent de bien les identifier et de les comptabiliser correctement. Le non-respect de ces règles peut avoir des conséquences financières importantes pour l’entreprise.",{"data":9654,"content":9655,"nodeType":111},{},[9656],{"data":9657,"marks":9658,"value":9659,"nodeType":62},{},[],"Les obligations comptables",{"data":9661,"content":9662,"nodeType":58},{},[9663,9667,9672],{"data":9664,"marks":9665,"value":9666,"nodeType":62},{},[],"Les charges fixes et variables doivent ",{"data":9668,"marks":9669,"value":9671,"nodeType":62},{},[9670],{"type":274},"être correctement enregistrées dans le compte de résultat",{"data":9673,"marks":9674,"value":9675,"nodeType":62},{},[],". Les charges fixes sont inscrites comme charges d’exploitation régulières, indépendamment du chiffre d’affaires, tandis que les charges variables doivent correspondre à la période et au volume de production. Les charges mixtes nécessitent une répartition claire entre part fixe et part variable. ",{"data":9677,"content":9678,"nodeType":58},{},[9679,9684,9688,9696],{"data":9680,"marks":9681,"value":9683,"nodeType":62},{},[9682],{"type":274},"Pensez à conserver toutes les preuves",{"data":9685,"marks":9686,"value":9687,"nodeType":62},{},[]," : ",{"data":9689,"content":9690,"nodeType":67},{"uri":7027},[9691],{"data":9692,"marks":9693,"value":9695,"nodeType":62},{},[9694],{"type":75},"factures",{"data":9697,"marks":9698,"value":9699,"nodeType":62},{},[],", contrats, relevés bancaires. Une traçabilité complète garantit la conformité et facilite les contrôles comptables.",{"data":9701,"content":9702,"nodeType":111},{},[9703],{"data":9704,"marks":9705,"value":9706,"nodeType":62},{},[],"Les obligations fiscales",{"data":9708,"content":9709,"nodeType":58},{},[9710,9714,9719,9723,9732,9736,9741],{"data":9711,"marks":9712,"value":9713,"nodeType":62},{},[],"Seules les charges engagées dans l’intérêt de l’entreprise sont déductibles. ",{"data":9715,"marks":9716,"value":9718,"nodeType":62},{},[9717],{"type":274},"La TVA récupérable doit être identifiée selon la nature des dépenses",{"data":9720,"marks":9721,"value":9722,"nodeType":62},{},[]," (loyers, achats de matières premières, etc.), et les ",{"data":9724,"content":9726,"nodeType":67},{"uri":9725},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-quun-amortissement-et-comment-le-calculer/",[9727],{"data":9728,"marks":9729,"value":9731,"nodeType":62},{},[9730],{"type":75},"amortissements",{"data":9733,"marks":9734,"value":9735,"nodeType":62},{},[]," des immobilisations, considérés comme des charges fixes, doivent ",{"data":9737,"marks":9738,"value":9740,"nodeType":62},{},[9739],{"type":274},"respecter les règles fiscales en vigueur",{"data":9742,"marks":9743,"value":547,"nodeType":62},{},[],{"data":9745,"content":9746,"nodeType":58},{},[9747],{"data":9748,"marks":9749,"value":9750,"nodeType":62},{},[],"Conserver une documentation complète et, si nécessaire, se faire accompagner par un expert-comptable permet d’optimiser la déductibilité et d’éviter les risques de redressement.",{"data":9752,"content":9753,"nodeType":58},{},[9754,9757,9767],{"data":9755,"marks":9756,"value":7214,"nodeType":62},{},[],{"data":9758,"content":9760,"nodeType":67},{"uri":9759},"https://app.clementine.fr/appointment?idType=26",[9761],{"data":9762,"marks":9763,"value":9766,"nodeType":62},{},[9764,9765],{"type":75},{"type":274},"Clementine.fr vous accompagne",{"data":9768,"marks":9769,"value":9770,"nodeType":62},{},[]," dans la gestion de vos charges fixes et variables.",{"data":9772,"content":9773,"nodeType":280},{},[9774],{"data":9775,"marks":9776,"value":1502,"nodeType":62},{},[],{"data":9778,"content":9779,"nodeType":111},{},[9780],{"data":9781,"marks":9782,"value":9783,"nodeType":62},{},[],"Comment savoir si une charge est fixe ou variable ?",{"data":9785,"content":9786,"nodeType":58},{},[9787],{"data":9788,"marks":9789,"value":9790,"nodeType":62},{},[],"Une charge est dite fixe lorsqu’elle ne dépend pas du niveau d’activité de l’entreprise. À l’inverse, une charge variable évolue en fonction de la production, comme le coût d’achat des marchandises.",{"data":9792,"content":9793,"nodeType":111},{},[9794],{"data":9795,"marks":9796,"value":9797,"nodeType":62},{},[],"Le loyer est-il une charge fixe ou variable ?",{"data":9799,"content":9800,"nodeType":58},{},[9801],{"data":9802,"marks":9803,"value":9804,"nodeType":62},{},[],"Ce que vous payez pour disposer d’un local correspond à une charge fixe, puisqu’elle ne varie pas en fonction de l’activité de votre entreprise.",262,0,6,["Island",9809],{"key":9810,"result":9811},"BlogAuthorHero_q9DRaAoNa4g1Fjfkd2xo2FCNbsxlIz2YWO5p6U03CY",{"head":9812},{},1778158811017]