[{"data":1,"prerenderedAt":3774},["ShallowReactive",2],{"blog-search":3,"youtube-videos-10":4,"promotion-alert-popup-landing":140,"blog-article-carry-back":424,"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo":3716,"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc":3721,"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE":3726,"$fW-GZiOtXhRob5bJ-sU-llBoM4_hQ1m8xmSoKroNmjkY":3731,"BlogArticleTocLinks_XoxPBt8voc0vQ81ASkLmF5UZPSRRCxUPsDWSXCabHA":3732,"BlogArticleContent_334ewnO6rWwL19zsxQmSpMuV12G7qhguj9p6WYgnQtg":3737,"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20":3764,"BlogSectionRelated_jB7a9IUZEruYMk2gYdx4sRcoaBM1PaAQB943lbEPjyo":3769},[],[5,23,36,49,62,75,88,101,114,127],{"id":6,"title":7,"categories":8,"description":9,"extension":10,"meta":11,"publishedAt":12,"stem":13,"thumbnail":14,"uuid":21,"__hash__":22},"youtube/youtube/q_eOyOqNptY.json","Déclaration fiscale 2026 : quand et comment faire sa déclaration ?","videos","Le guide complet pour réussir sa déclaration fiscale en 2026.\n\nMême si vous êtes déjà prélevé à la source, vous devez toujours vérifier et, dans la plupart des cas, effectuer votre déclaration de revenus chaque année.\n\n👉 Dans cette vidéo, vous allez comprendre concrètement comment faire votre déclaration fiscale, quelles sont les dates importantes, les erreurs à éviter, et comment optimiser votre situation légalement.\n\n---\n\nDans ce guide complet :\n\n✅ Qui doit faire une déclaration fiscale en 2026\n✅ Comment faire sa déclaration fiscale pas à pas\n✅ La date limite de déclaration des impôts selon votre département\n✅ Les erreurs de déclaration fiscale les plus fréquentes\n✅ Les revenus et charges à ne pas oublier\n✅ Les bases de l’optimisation fiscale légale\n\n---\n\n⏱️ Programme de la vidéo\n\n00:00 Introduction\n01:07 Qui est concerné ?\n01:46 Les dates à ne pas rater\n03:11 Comment faire sa déclaration ?\n04:35 Les erreurs à éviter\n05:11 Comment optimiser sa fiscalité ?\n06:35 Conclusion\n\n---\n\n📆 Déclaration de revenus 2026 : les dates clés\n\n- Ouverture de la déclaration en ligne : 9 avril 2026\n- Date limite (départements 01 à 19) : 21 mai 2026\n- Date limite (départements 20 à 54) : 28 mai 2026\n- Date limite (départements 55 à 974/976) : 4 juin 2026\n- Déclaration papier : 19 mai 2026\n\n---\n\nBesoin d’aide ?\n\nSi vous avez une situation complexe ou plusieurs sources de revenus, vous pouvez vous faire accompagner pour sécuriser votre déclaration fiscale.\n\n👉 Contactez Clementine.fr pour être accompagné et éviter les erreurs fiscales.\n\n---\n\n#DéclarationFiscale2026 #Impots2026 #DéclarationFiscale #DéclarationImpôts #OptimisationFiscale #Fiscalité #ImpotsFrance","json",{},"2026-04-30T06:30:31Z","youtube/q_eOyOqNptY",{"src":15,"srcset":16,"sizes":17,"width":18,"height":19,"alt":20},"https://i.ytimg.com/vi/q_eOyOqNptY/maxresdefault.jpg","https://i.ytimg.com/vi/q_eOyOqNptY/default.jpg 120w, https://i.ytimg.com/vi/q_eOyOqNptY/mqdefault.jpg 320w, https://i.ytimg.com/vi/q_eOyOqNptY/hqdefault.jpg 480w, https://i.ytimg.com/vi/q_eOyOqNptY/sddefault.jpg 640w, https://i.ytimg.com/vi/q_eOyOqNptY/maxresdefault.jpg 1280w","(max-width: 768px) 100vw, 480px",1280,720,"Miniature de la vidéo \"Déclaration fiscale 2026 : quand et comment faire sa déclaration ?\"","q_eOyOqNptY","s4wjfjaeTY2SLYuTrOU7k9Qjm79Ei4ONyo651qkJfvM",{"id":24,"title":25,"categories":8,"description":26,"extension":10,"meta":27,"publishedAt":28,"stem":29,"thumbnail":30,"uuid":34,"__hash__":35},"youtube/youtube/wpEUQY_IbFo.json","Simplifiez la gestion de vos notes de frais avec Clementine.fr","Dans cette vidéo, découvrez comment simplifier et automatiser la gestion de vos notes de frais grâce à Clementine.fr, l’application pensée pour les indépendants et dirigeants qui veulent gagner du temps et garder une comptabilité claire et à jour.\n\nOn vous montre concrètement, étape par étape, comment fonctionne la gestion des notes de frais directement depuis l’application mobile :\n\n▶ Déclarer une note de frais en quelques secondes depuis votre smartphone\n▶ Prendre en photo vos justificatifs (tickets, factures, reçus…)\n▶ Catégoriser vos dépenses sans saisie manuelle\n▶ Centraliser toutes vos notes de frais au même endroit\n▶ Suivre et intégrer vos dépenses directement dans votre comptabilité\n\nRésultat : moins de paperasse, moins d’oublis, et une gestion des dépenses beaucoup plus fluide.\n\nTout est pensé pour transformer une tâche souvent chronophage en un simple réflexe du quotidien.\n\n👉 Découvrez Clementine.fr et simplifiez votre gestion des notes de frais :\n\nhttps://www.clementine.fr/app/notes-de-frais/?source=formulaire-accompagnement\n\n👉 En savoir plus sur la gestion automatisée de vos dépenses :\n\nhttps://www.clementine.fr/app/intelligence-artificielle/?source=formulaire-accompagnement\n\nQue vous soyez indépendant ou dirigeant de TPE, cette vidéo vous montre comment gérer vos notes de frais simplement, rapidement et sans effort avec Clementine.fr.",{},"2026-04-28T07:28:57Z","youtube/wpEUQY_IbFo",{"src":31,"srcset":32,"sizes":17,"width":18,"height":19,"alt":33},"https://i.ytimg.com/vi/wpEUQY_IbFo/maxresdefault.jpg","https://i.ytimg.com/vi/wpEUQY_IbFo/default.jpg 120w, https://i.ytimg.com/vi/wpEUQY_IbFo/mqdefault.jpg 320w, https://i.ytimg.com/vi/wpEUQY_IbFo/hqdefault.jpg 480w, https://i.ytimg.com/vi/wpEUQY_IbFo/sddefault.jpg 640w, https://i.ytimg.com/vi/wpEUQY_IbFo/maxresdefault.jpg 1280w","Miniature de la vidéo \"Simplifiez la gestion de vos notes de frais avec Clementine.fr\"","wpEUQY_IbFo","LJwHDSjAGpHb3SgSZV-oIQji4OcwM4yz0Ro-06FWGxk",{"id":37,"title":38,"categories":8,"description":39,"extension":10,"meta":40,"publishedAt":41,"stem":42,"thumbnail":43,"uuid":47,"__hash__":48},"youtube/youtube/kmnqzOgnt1A.json","La pause café – Épisode 3 | Portrait collaborateur Clementine.fr","Nouvel épisode de La pause café, notre série qui donne la parole aux collaborateurs de Clementine.fr ☕\n\nAujourd’hui, nous découvrons les parcours d’Océane, aide-comptable, Maxim, chargé de relation client, et Anya, alternante comptable. \n\n🎥 Une immersion authentique qui illustre la richesse des métiers et la cohésion des équipes chez Clementine.\n\nEnvie de rejoindre l’aventure ? Un projet en tête ? Contactez-nous !\n\n👉 https://www.clementine.fr/entreprise/carrieres/\n\n#PortraitCollaborateur #InterviewCollaborateur #MarqueEmployeur #VieDEntreprise #CultureEntreprise #Recrutement #Talents #Equipe #CoulissesEntreprise",{},"2026-04-23T06:30:22Z","youtube/kmnqzOgnt1A",{"src":44,"srcset":45,"sizes":17,"width":18,"height":19,"alt":46},"https://i.ytimg.com/vi/kmnqzOgnt1A/maxresdefault.jpg","https://i.ytimg.com/vi/kmnqzOgnt1A/default.jpg 120w, https://i.ytimg.com/vi/kmnqzOgnt1A/mqdefault.jpg 320w, https://i.ytimg.com/vi/kmnqzOgnt1A/hqdefault.jpg 480w, https://i.ytimg.com/vi/kmnqzOgnt1A/sddefault.jpg 640w, https://i.ytimg.com/vi/kmnqzOgnt1A/maxresdefault.jpg 1280w","Miniature de la vidéo \"La pause café – Épisode 3 | Portrait collaborateur Clementine.fr\"","kmnqzOgnt1A","-wwKknUMxiKDZOK3DQKaNSDOUHnxtGuVoh1ep-Jqtkw",{"id":50,"title":51,"categories":8,"description":52,"extension":10,"meta":53,"publishedAt":54,"stem":55,"thumbnail":56,"uuid":60,"__hash__":61},"youtube/youtube/U5JygnJbm80.json","Portrait client – Nicolas Galiano, fondateur de Chatto Chatto","🎬 Découvrez le parcours de Nicolas Galiano, fondateur de Chatto Chatto, la petite maison d’édition de manga qui monte !\n\nDepuis sa création, Chatto Chatto se distingue par un catalogue unique, mêlant séries courtes de manga et œuvres graphiques via sa collection Chatto Chatto. Nicolas et son équipe explorent le monde à la recherche d’histoires passionnantes, tout en mettant en lumière les artistes avec lesquels ils collaborent. 🇯🇵\n\nMais ChattoChatto, ce n’est pas que du manga : c’est aussi un engagement pour l’art graphique et une présence originale sur YouTube grâce à la chaîne NicoNico_TV, où Nicolas partage les coulisses de cette aventure éditoriale et entrepreneuriale. \n\n💡 Créativité, passion, et proximité : Nicolas revient sur ses débuts, sa gestion comptable au quotidien, et comment l’utilisation de l’application Clementine.fr l’aide à rester organisé, serein et efficace dans le développement de Chatto Chatto.\n\n👉 Une rencontre inspirante pour tous les entrepreneurs, créateurs, et amateurs de manga qui souhaitent découvrir l’envers du décor d’une maison d’édition indépendante.\n\nEn savoir plus sur ChattoChatto :\n\n🔗 Site internet : https://www.chattochatto.com/\n🔗 Instagram : https://www.instagram.com/chattochattofr/\n🔗 LinkedIn : https://www.linkedin.com/company/chattochatto/posts/?feedView=all\n🔗 Facebook : https://www.facebook.com/chattochattoFR\n🔗 YouTube : https://www.youtube.com/@chattochatto\n🔗 TikTok : https://www.tiktok.com/@chattochattofr\n\n#PortraitClient #TémoignageClient #Manga #MaisonDEdition #CréationDEntreprise #Entrepreneur #ArtGraphique #ChattoChatto #NicoNicoTV",{},"2026-04-14T05:45:02Z","youtube/U5JygnJbm80",{"src":57,"srcset":58,"sizes":17,"width":18,"height":19,"alt":59},"https://i.ytimg.com/vi/U5JygnJbm80/maxresdefault.jpg","https://i.ytimg.com/vi/U5JygnJbm80/default.jpg 120w, https://i.ytimg.com/vi/U5JygnJbm80/mqdefault.jpg 320w, https://i.ytimg.com/vi/U5JygnJbm80/hqdefault.jpg 480w, https://i.ytimg.com/vi/U5JygnJbm80/sddefault.jpg 640w, https://i.ytimg.com/vi/U5JygnJbm80/maxresdefault.jpg 1280w","Miniature de la vidéo \"Portrait client – Nicolas Galiano, fondateur de Chatto Chatto\"","U5JygnJbm80","rAsR10ts3DzUpC-7jY35zzbTZ88AgC4cdnwvDGuqBZs",{"id":63,"title":64,"categories":8,"description":65,"extension":10,"meta":66,"publishedAt":67,"stem":68,"thumbnail":69,"uuid":73,"__hash__":74},"youtube/youtube/IjI9ClNMe0c.json","Loi de finances et autres changements à venir en 2026","📅 Loi de finances 2026 : Ce qui va vraiment changer pour les indépendants\n\nTu as sûrement entendu parler de la Loi de finances 2026 mais…\n\n👉 Qu’est‑ce qui change concrètement pour toi, freelance, micro‑entrepreneur, ou dirigeant de TPE ?\n\n👉 Quelles obligations arrivent ?\n\n👉 Et surtout, comment t’y préparer ?\n\n---\n\nDans cette vidéo, on décortique tous les changements majeurs qui impactent les indépendants en 2026, dont :\n\n✅ La Loi de finances 2026 pour que tu comprennes tout en un seul guide\n\n✅ La réforme de l’obligation de la facturation électronique\n\n- Ce qui devient vraiment obligatoire et ce qui ne l’est pas encore\n- Pourquoi un simple PDF ne suffira plus\n- Les dates officielles de mise en place\n- Comment éviter les erreurs qui font perdre du temps et de l’argent\n\n✅ La réforme des cotisations sociales des indépendants\n\n- Comment la base de calcul évolue\n- Ce que ça change pour ta trésorerie : méthode, abattement, régularisation\n\n✅ La Loi de financement de la Sécurité Sociale 2026 (LFSS)\n\n- Réforme ACRE\n- Hausse de la CSG\n- Nouveautés sur les indemnités en cas de naissance\n- Autres mesures sociales à anticiper\n\n---\n\n⏱️ Au programme :\n\n00:00 Introduction\n00:25 La facturation électronique\n01:15 La réforme des cotisations sociales\n02:00 Les nouveautés de la sécurité sociale\n03:25 Les seuils de TVA\n03:54 Les autres nouveautés 2026\n04:05 Quels changements ?\n\n---\n\nReste jusqu’à la fin on t’a tout expliqué, étape par étape. 😉\n\nEt toi ? Quel changement te fait le plus peur cette année ? Dis‑le dans les commentaires !\n\n#LoiDeFinances #LoiDeFinances2026 #ObligationFactureElectronique #RéformeCotisationsSocialesIndépendants #SécuritéSociale2026 #LFSS #RéformeACRE",{},"2026-04-08T06:30:10Z","youtube/IjI9ClNMe0c",{"src":70,"srcset":71,"sizes":17,"width":18,"height":19,"alt":72},"https://i.ytimg.com/vi/IjI9ClNMe0c/maxresdefault.jpg","https://i.ytimg.com/vi/IjI9ClNMe0c/default.jpg 120w, https://i.ytimg.com/vi/IjI9ClNMe0c/mqdefault.jpg 320w, https://i.ytimg.com/vi/IjI9ClNMe0c/hqdefault.jpg 480w, https://i.ytimg.com/vi/IjI9ClNMe0c/sddefault.jpg 640w, https://i.ytimg.com/vi/IjI9ClNMe0c/maxresdefault.jpg 1280w","Miniature de la vidéo \"Loi de finances et autres changements à venir en 2026\"","IjI9ClNMe0c","vY0i3qeLIJ3dDkmpfmXfHA9Zju5fGMaHlAhn1teXW2k",{"id":76,"title":77,"categories":8,"description":78,"extension":10,"meta":79,"publishedAt":80,"stem":81,"thumbnail":82,"uuid":86,"__hash__":87},"youtube/youtube/9n5CmMLrSQ8.json","L’accompagnement client : le service comptable | Clementine.fr","Dans les coulisses d’un cabinet comptable – Épisode 3 : le service comptabilité.\n\nDans cet épisode, Dylan, vous fait découvrir le métier de comptable chez Clementine.fr et vous explique l’organisation des équipes, leurs missions, la différence entre un cabinet en ligne et un cabinet classique, ainsi que la manière dont nous accompagnons nos clients.\n\nCet épisode s’adresse aux entrepreneurs, indépendants et créateurs d’entreprise qui souhaitent comprendre comment nos comptables travaillent au sein d’un cabinet en ligne comme Clementine.fr.\n\nAbonnez-vous pour ne pas manquer les prochains épisodes et découvrir tous nos services.\n\n📞 Besoin d’un accompagnement adapté à votre projet ? Demandez votre devis ou planifiez un entretien téléphonique sur www.clementine.fr ou au 03 83 93 14 14.",{},"2026-03-31T05:45:00Z","youtube/9n5CmMLrSQ8",{"src":83,"srcset":84,"sizes":17,"width":18,"height":19,"alt":85},"https://i.ytimg.com/vi/9n5CmMLrSQ8/maxresdefault.jpg","https://i.ytimg.com/vi/9n5CmMLrSQ8/default.jpg 120w, https://i.ytimg.com/vi/9n5CmMLrSQ8/mqdefault.jpg 320w, https://i.ytimg.com/vi/9n5CmMLrSQ8/hqdefault.jpg 480w, https://i.ytimg.com/vi/9n5CmMLrSQ8/sddefault.jpg 640w, https://i.ytimg.com/vi/9n5CmMLrSQ8/maxresdefault.jpg 1280w","Miniature de la vidéo \"L’accompagnement client : le service comptable | Clementine.fr\"","9n5CmMLrSQ8","W8UmlG-nRiDBaNLVltkBmw-X-ZAVVem0KXUJ1pMacQM",{"id":89,"title":90,"categories":8,"description":91,"extension":10,"meta":92,"publishedAt":93,"stem":94,"thumbnail":95,"uuid":99,"__hash__":100},"youtube/youtube/OqSYiq2N1q8.json","La pause café – Épisode 2 | Portrait collaborateur Clementine.fr","Nouvel épisode de La pause café, notre série de portraits collaborateurs chez Clementine.fr ☕\n\nDans cet épisode, nous rencontrons Alexy, développeur web, Marion, comptable et Cem, expert-comptable mémorialiste. Trois métiers différents, trois personnalités… mais tous au service d’un même objectif : faire vivre l’entreprise au quotidien.\n\nIls vous dévoilent leur métier, ce qui les a le plus surpris en rejoignant Clementine, ainsi que les avantages et opportunités d’évolution.\n\n🎥 Un épisode qui montre comment complémentarité et collaboration créent l’énergie de notre entreprise.\n\n---\n\nEnvie de rejoindre l’aventure ? Un projet en tête ? Contactez-nous !\n👉 https://www.clementine.fr/entreprise/carrieres/\n\n#PortraitCollaborateur #InterviewCollaborateur #MarqueEmployeur #VieDEntreprise #CultureEntreprise #Recrutement #Talents #Equipe #CoulissesEntreprise #PauseCafé",{},"2026-03-26T15:10:20Z","youtube/OqSYiq2N1q8",{"src":96,"srcset":97,"sizes":17,"width":18,"height":19,"alt":98},"https://i.ytimg.com/vi/OqSYiq2N1q8/maxresdefault.jpg","https://i.ytimg.com/vi/OqSYiq2N1q8/default.jpg 120w, https://i.ytimg.com/vi/OqSYiq2N1q8/mqdefault.jpg 320w, https://i.ytimg.com/vi/OqSYiq2N1q8/hqdefault.jpg 480w, https://i.ytimg.com/vi/OqSYiq2N1q8/sddefault.jpg 640w, https://i.ytimg.com/vi/OqSYiq2N1q8/maxresdefault.jpg 1280w","Miniature de la vidéo \"La pause café – Épisode 2 | Portrait collaborateur Clementine.fr\"","OqSYiq2N1q8","AhrPSiSFSEOwAlH6r65-tCgzrm7cmgwPJi-hdKkFmdA",{"id":102,"title":103,"categories":8,"description":104,"extension":10,"meta":105,"publishedAt":106,"stem":107,"thumbnail":108,"uuid":112,"__hash__":113},"youtube/youtube/qPQ2GyUVhgk.json","Synchronisation bancaire : automatisez votre comptabilité avec Clementine.fr","Dans cette vidéo, découvrez comment automatiser votre comptabilité simplement avec Clementine.fr, notre application conçue pour les indépendants et dirigeants d’entreprise qui veulent gagner du temps et garder une vision claire de leur activité.\n\nDans cette vidéo, on vous montre concrètement comment automatiser votre comptabilité, étape par étape :\n\n▶ Synchroniser votre compte bancaire pour récupérer vos opérations automatiquement\n▶ Éviter la saisie manuelle et les imports de relevés bancaires\n▶ Laisser l’IA analyser vos opérations et proposer des catégories comptables et taux de TVA\n▶ Vérifier et valider vos opérations en quelques secondes\n▶ Mettre à jour automatiquement votre comptabilité \n▶ Suivre votre activité grâce à un tableau de bord clair et actualisé en temps réel\nRésultat : moins de saisie, moins d’erreurs, et une comptabilité toujours à jour.\n\nTout est pensé pour que la comptabilité ne soit plus une contrainte, mais un outil simple pour piloter votre entreprise.\n\n👉 Découvrez notre solution de pilotage comptable :\nhttps://www.clementine.fr/app/pilotage-tenue-comptable/\n\n👉 Découvrez comment l’intelligence artificielle simplifie votre comptabilité :\nhttps://www.clementine.fr/app/intelligence-artificielle/\n\nQue vous soyez indépendant ou dirigeant de TPE, cette vidéo vous montre comment automatiser votre comptabilité simplement et sereinement avec Clementine.fr",{},"2026-03-17T08:19:48Z","youtube/qPQ2GyUVhgk",{"src":109,"srcset":110,"sizes":17,"width":18,"height":19,"alt":111},"https://i.ytimg.com/vi/qPQ2GyUVhgk/maxresdefault.jpg","https://i.ytimg.com/vi/qPQ2GyUVhgk/default.jpg 120w, https://i.ytimg.com/vi/qPQ2GyUVhgk/mqdefault.jpg 320w, https://i.ytimg.com/vi/qPQ2GyUVhgk/hqdefault.jpg 480w, https://i.ytimg.com/vi/qPQ2GyUVhgk/sddefault.jpg 640w, https://i.ytimg.com/vi/qPQ2GyUVhgk/maxresdefault.jpg 1280w","Miniature de la vidéo \"Synchronisation bancaire : automatisez votre comptabilité avec Clementine.fr\"","qPQ2GyUVhgk","Ave3LHAaF2TptbpwElGlo022F-6F1bm_9B3yCRMuSjA",{"id":115,"title":116,"categories":8,"description":117,"extension":10,"meta":118,"publishedAt":119,"stem":120,"thumbnail":121,"uuid":125,"__hash__":126},"youtube/youtube/27dhx01PEnk.json","Le guide pour comprendre la réforme de la facturation électronique (2026)","Réforme de la facturation électronique 2026 : tout comprendre pour éviter les erreurs\n\nLa facturation électronique devient obligatoire dès 2026 pour toutes les entreprises françaises.\n\nSi vous êtes indépendant, micro-entrepreneur, TPE ou PME et que vous envoyez encore vos factures en PDF par email, cette réforme vous concerne directement.\n\n👉 Dans cette vidéo, vous allez comprendre concrètement ce qui change, à quelles dates, et comment vous préparer sans stress.\n\n___\n\nDans ce guide complet :\n\n✅ Qui est concerné par l’obligation\n✅ Le calendrier officiel 2026–2027\n✅ La différence entre e-invoicing et e-reporting\n✅ Pourquoi le PDF ne sera plus conforme\n✅ Ce qu’est une PA (Plateforme Agréée, anciennement appelée PDP)\n✅ Les erreurs à éviter avant 2026\n\n___\n\n⏱️ Programme de la vidéo\n\n00:00 Introduction\n00:30 Pourquoi cette réforme ?\n02:20 Ce qui va changer\n03:15 Qui est concerné ?\n04:27 Les dates importantes\n05:15 L'e-invoincing et l'e-reporting\n06:15 Comment ça fonctionne (PA) ?\n07:33 Les points de vigilance\n08:00 Ce qu'il faut faire\n09:00 Conclusion\n\n___\n\n📆 Calendrier de la réforme facturation électronique obligatoire\n\n1er septembre 2026 :\nToutes les entreprises doivent être capables de recevoir des factures électroniques. Les grandes entreprises devront aussi émettre.\n\n1er septembre 2027 :\nPME, TPE et micro-entrepreneurs devront à leur tour émettre leurs factures électroniques.\n\n___\n\nSe préparer dès maintenant avec Clementine.fr\n\nClementine vous accompagne dans la transition vers la facturation électronique 2026, sans bouleverser votre organisation actuelle.\n\nDécouvrez notre solution 👉 https://www.clementine.fr/logiciel-facturation/\n\n___\n\n📚 Ressources utiles\n\nComment faire une facture électronique :\n👉 https://www.clementine.fr/blog/comptabilite-social-et-juridique/comment-faire-une-facture-electronique/\n\nComment se préparer à la réforme :\n👉 https://www.clementine.fr/blog/comptabilite-social-et-juridique/comment-se-preparer-a-la-facturation-electronique/\n\n___\n\nDes questions sur votre situation ?\n\nContactez Clementine.fr, on vous aide à y voir clair.\n\nAbonnez-vous pour suivre nos prochains guides sur la réforme obligatoire et les évolutions fiscales 2026.\n\n___\n\n#RéformeFactureÉlectronique #FacturationÉlectronique2026 #CalendrierFacturationÉlectronique #PDP #PA #RéformeObligatoire #MicroEntreprise #TPE #PME #GuideFacturation",{},"2026-03-09T14:04:13Z","youtube/27dhx01PEnk",{"src":122,"srcset":123,"sizes":17,"width":18,"height":19,"alt":124},"https://i.ytimg.com/vi/27dhx01PEnk/maxresdefault.jpg","https://i.ytimg.com/vi/27dhx01PEnk/default.jpg 120w, https://i.ytimg.com/vi/27dhx01PEnk/mqdefault.jpg 320w, https://i.ytimg.com/vi/27dhx01PEnk/hqdefault.jpg 480w, https://i.ytimg.com/vi/27dhx01PEnk/sddefault.jpg 640w, https://i.ytimg.com/vi/27dhx01PEnk/maxresdefault.jpg 1280w","Miniature de la vidéo \"Le guide pour comprendre la réforme de la facturation électronique (2026)\"","27dhx01PEnk","UmqelKcVX8s_GZ-B3rtVMIn9dfSmAnXXV1WWM04QSGw",{"id":128,"title":129,"categories":8,"description":130,"extension":10,"meta":131,"publishedAt":132,"stem":133,"thumbnail":134,"uuid":138,"__hash__":139},"youtube/youtube/OuOSkDHgQX8.json","Portrait client – Sylvain Lacoste, créateur de NSM INDUSTRIES","🎬 Découvrez le parcours de Sylvain Lacoste, président de NSM Industries, spécialiste en distribution, réparation et maintenance de matériel hydraulique et industriel.\n\nCréée en 2020, NSM Industries accompagne les professionnels avec une approche simple et efficace : un besoin, un fournisseur, un interlocuteur unique. Vente toutes marques, maintenance industrielle, réparation hydraulique… L’entreprise apporte des solutions concrètes, avec réactivité et proximité.\n\nSylvain a créé son entreprise avec Clementine. Il voulait une solution moderne, 100% à distance.\n\nAvec Clementine, tout se fait à distance : création d’entreprise, gestion quotidienne, comptabilité.\n\n💡 Un logiciel tout-en-un, très facile et ludique, qui permet de faire sa comptabilité instantanément.\n\nRéactivité, simplicité, gain de temps : Clementine s’occupe de tout, et Sylvain peut se concentrer pleinement sur le développement de NSM Industries.\n\n👉 Un témoignage inspirant pour les entrepreneurs qui veulent simplifier leur gestion et travailler en toute sérénité.\n\nEn savoir plus sur NSM Industries :\n\n🔗 Site internet : https://nsm-industries.fr/\n🔗 LinkedIn : https://www.linkedin.com/company/nsm-industries/\n\n#PortraitClient #TémoignageClient #Industrie #Hydraulique #Entrepreneur",{},"2026-03-03T07:00:28Z","youtube/OuOSkDHgQX8",{"src":135,"srcset":136,"sizes":17,"width":18,"height":19,"alt":137},"https://i.ytimg.com/vi/OuOSkDHgQX8/maxresdefault.jpg","https://i.ytimg.com/vi/OuOSkDHgQX8/default.jpg 120w, https://i.ytimg.com/vi/OuOSkDHgQX8/mqdefault.jpg 320w, https://i.ytimg.com/vi/OuOSkDHgQX8/hqdefault.jpg 480w, https://i.ytimg.com/vi/OuOSkDHgQX8/sddefault.jpg 640w, https://i.ytimg.com/vi/OuOSkDHgQX8/maxresdefault.jpg 1280w","Miniature de la vidéo \"Portrait client – Sylvain Lacoste, créateur de NSM INDUSTRIES\"","OuOSkDHgQX8","Hmx7e4nIeiwVouxspBHa3_OHUl0PP6a0YCGSmoDLAuA",{"metadata":141,"sys":144,"fields":165},{"tags":142,"concepts":143},[],[],{"space":145,"id":150,"type":151,"createdAt":152,"updatedAt":153,"environment":154,"publishedVersion":158,"revision":159,"contentType":160,"locale":164},{"sys":146},{"type":147,"linkType":148,"id":149},"Link","Space","97bcek6xbwhd","6BxbKnxuPdHFaimBOSaS92","Entry","2025-10-13T08:49:10.840Z","2026-05-07T12:04:47.749Z",{"sys":155},{"id":156,"type":147,"linkType":157},"master","Environment",257,37,{"sys":161},{"type":147,"linkType":162,"id":163},"ContentType","promotion","fr",{"name":166,"type":167,"endDate":168,"bar":169,"popup":221,"landingHero":331,"landingCover":349,"landingCoverMobile":373,"landingCoverBg":396,"landingSectionTitle":397},"Promotion principale","expertise","2026-05-18",{"metadata":170,"sys":173,"fields":186},{"tags":171,"concepts":172},[],[],{"space":174,"id":176,"type":151,"createdAt":177,"updatedAt":178,"environment":179,"publishedVersion":181,"revision":182,"contentType":183,"locale":164},{"sys":175},{"type":147,"linkType":148,"id":149},"7fO3QUrrZGhTJzClKCRp8I","2026-03-23T09:40:12.605Z","2026-05-07T10:12:36.682Z",{"sys":180},{"id":156,"type":147,"linkType":157},10,3,{"sys":184},{"type":147,"linkType":162,"id":185},"richBlock",{"name":187,"type":188,"textAlign":189,"content":190,"releaseDateFormat":218,"orientation":219,"faq":220},"Promotion principale - Bandeau","Advanced Rich Text","Center",{"nodeType":191,"data":192,"content":193},"document",{},[194],{"nodeType":195,"data":196,"content":197},"paragraph",{},[198,203,214],{"nodeType":199,"value":200,"marks":201,"data":202},"text","🎁 Offre : jusqu’à 3 mois offerts jusqu’au 17/05 ! ⏳ ",[],{},{"nodeType":204,"data":205,"content":207},"hyperlink",{"uri":206},"https://www.clementine.fr/lp/offre-1/",[208],{"nodeType":199,"value":209,"marks":210,"data":213},"J’en profite",[211],{"type":212},"underline",{},{"nodeType":199,"value":215,"marks":216,"data":217},"",[],{},"D MMMM YYYY","Vertical",false,{"metadata":222,"sys":225,"fields":237},{"tags":223,"concepts":224},[],[],{"space":226,"id":228,"type":151,"createdAt":229,"updatedAt":230,"environment":231,"publishedVersion":233,"revision":234,"contentType":235,"locale":164},{"sys":227},{"type":147,"linkType":148,"id":149},"6m25RISeNymRjizT9EM6x4","2026-03-23T09:45:52.799Z","2026-03-23T10:47:13.642Z",{"sys":232},{"id":156,"type":147,"linkType":157},25,4,{"sys":236},{"type":147,"linkType":162,"id":185},{"name":238,"type":239,"textAlign":240,"highlightColor":241,"linkOptions":242,"content":244,"releaseDateFormat":218,"faq":220},"Promotion principale - popup","Card","Left","Primary",[243],"Button",{"nodeType":191,"data":245,"content":246},{},[247,255,262,269,278,294,325],{"nodeType":248,"data":249,"content":250},"heading-3",{},[251],{"nodeType":199,"value":252,"marks":253,"data":254},"Profitez de l’offre",[],{},{"nodeType":195,"data":256,"content":257},{},[258],{"nodeType":199,"value":259,"marks":260,"data":261},"Profitez d’un logiciel de gestion tout-en-un et/ou d’une expertise comptable",[],{},{"nodeType":195,"data":263,"content":264},{},[265],{"nodeType":199,"value":266,"marks":267,"data":268},"⏰ Automatisez votre comptabilité",[],{},{"nodeType":195,"data":270,"content":271},{},[272],{"nodeType":199,"value":273,"marks":274,"data":277},"[countdown]",[275],{"type":276},"code",{},{"nodeType":195,"data":279,"content":280},{},[281,284,291],{"nodeType":199,"value":215,"marks":282,"data":283},[],{},{"nodeType":204,"data":285,"content":286},{"uri":206},[287],{"nodeType":199,"value":288,"marks":289,"data":290},"Je profite de l'offre",[],{},{"nodeType":199,"value":215,"marks":292,"data":293},[],{},{"nodeType":295,"data":296,"content":324},"embedded-asset-block",{"target":297},{"metadata":298,"sys":301,"fields":312},{"tags":299,"concepts":300},[],[],{"space":302,"id":304,"type":305,"createdAt":306,"updatedAt":307,"environment":308,"publishedVersion":310,"revision":311,"locale":164},{"sys":303},{"type":147,"linkType":148,"id":149},"4y2bGgwGfwdALjDWsunDDQ","Asset","2025-10-08T14:29:29.850Z","2026-03-04T09:57:12.402Z",{"sys":309},{"id":156,"type":147,"linkType":157},62,12,{"title":313,"description":314,"file":315},"promotion-popup","Jusqu’à 3 mois offerts",{"url":316,"details":317,"fileName":322,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/4y2bGgwGfwdALjDWsunDDQ/2e8a9eead3e24b0b178d2a682a58796c/promotion-popup.webp",{"size":318,"image":319},40314,{"width":320,"height":321},710,918,"promotion-popup.webp","image/webp",[],{"nodeType":195,"data":326,"content":327},{},[328],{"nodeType":199,"value":215,"marks":329,"data":330},[],{},{"data":332,"content":333,"nodeType":191},{},[334,342],{"data":335,"content":336,"nodeType":341},{},[337],{"data":338,"marks":339,"value":340,"nodeType":199},{},[],"La compta simplifiée pour les entrepreneurs.","heading-1",{"data":343,"content":344,"nodeType":195},{},[345],{"data":346,"marks":347,"value":348,"nodeType":199},{},[],"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":350,"sys":353,"fields":362},{"tags":351,"concepts":352},[],[],{"space":354,"id":356,"type":305,"createdAt":357,"updatedAt":358,"environment":359,"publishedVersion":361,"revision":234,"locale":164},{"sys":355},{"type":147,"linkType":148,"id":149},"6JBrObRMXbtV1w1UgbITmJ","2025-10-08T14:33:44.834Z","2026-03-23T09:47:39.770Z",{"sys":360},{"id":156,"type":147,"linkType":157},14,{"title":363,"description":364,"file":365},"promotion-landing","Jusqu'à 3 mois offerts - Logiciel de comptabilité ou Expertise comptable",{"url":366,"details":367,"fileName":372,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/6JBrObRMXbtV1w1UgbITmJ/4a0e701c43f78ba98fc0a979becf9609/promotion-landing.webp",{"size":368,"image":369},101232,{"width":370,"height":371},1318,1282,"promotion-landing.webp",{"metadata":374,"sys":377,"fields":386},{"tags":375,"concepts":376},[],[],{"space":378,"id":380,"type":305,"createdAt":381,"updatedAt":382,"environment":383,"publishedVersion":385,"revision":182,"locale":164},{"sys":379},{"type":147,"linkType":148,"id":149},"2eerI4C97kll1W4QtiAg4u","2025-10-10T09:59:42.122Z","2026-03-23T09:48:18.071Z",{"sys":384},{"id":156,"type":147,"linkType":157},13,{"title":387,"description":364,"file":388},"promotion-landing-mobile",{"url":389,"details":390,"fileName":395,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/2eerI4C97kll1W4QtiAg4u/20f7c373da84ca75bb9387e4a1ff7ab3/promotion-landing-mobile.webp",{"size":391,"image":392},29500,{"width":393,"height":394},660,326,"promotion-landing-mobile.webp","#FF7730",{"data":398,"content":399,"nodeType":191},{},[400,418],{"data":401,"content":402,"nodeType":417},{},[403,407,413],{"data":404,"marks":405,"value":406,"nodeType":199},{},[],"Profitez de ",{"data":408,"marks":409,"value":412,"nodeType":199},{},[410],{"type":411},"bold","3 mois offerts",{"data":414,"marks":415,"value":416,"nodeType":199},{},[]," dès maintenant","heading-2",{"data":419,"content":420,"nodeType":195},{},[421],{"data":422,"marks":423,"value":215,"nodeType":199},{},[],{"metadata":425,"sys":428,"fields":440},{"tags":426,"concepts":427},[],[],{"space":429,"id":431,"type":151,"createdAt":432,"updatedAt":432,"environment":433,"publishedVersion":435,"revision":436,"contentType":437,"locale":164},{"sys":430},{"type":147,"linkType":148,"id":149},"5OuSXM0yOhRZmkLqxSid6U","2026-05-11T09:38:39.087Z",{"sys":434},{"id":156,"type":147,"linkType":157},15,1,{"sys":438},{"type":147,"linkType":162,"id":439},"article",{"title":441,"slug":442,"author":443,"category":502,"publishedAt":521,"cover":522,"summary":545,"content":609,"metaTitle":3714,"metaDescription":3715,"cta":167},"Carry back : définition, calcul et avantages en 2026","carry-back",{"metadata":444,"sys":447,"fields":458},{"tags":445,"concepts":446},[],[],{"space":448,"id":450,"type":151,"createdAt":451,"updatedAt":451,"environment":452,"publishedVersion":454,"revision":436,"contentType":455,"locale":164},{"sys":449},{"type":147,"linkType":148,"id":149},"7oW0FAKl81KJPgjfaUIzsH","2026-03-27T13:34:43.204Z",{"sys":453},{"id":156,"type":147,"linkType":157},8,{"sys":456},{"type":147,"linkType":162,"id":457},"author",{"name":459,"slug":460,"profilePicture":461,"job":482,"introduction":483,"presentation":484,"linkedin":501},"Benjamin Plateau","benjamin-plateau",{"metadata":462,"sys":465,"fields":473},{"tags":463,"concepts":464},[],[],{"space":466,"id":468,"type":305,"createdAt":469,"updatedAt":469,"environment":470,"publishedVersion":472,"revision":436,"locale":164},{"sys":467},{"type":147,"linkType":148,"id":149},"6kglyCGYpVNBfbL6wADSHU","2026-03-27T13:32:49.647Z",{"sys":471},{"id":156,"type":147,"linkType":157},7,{"title":460,"description":474,"file":475},"Photo de profil de Benjamin Plateau",{"url":476,"details":477,"fileName":481,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/6kglyCGYpVNBfbL6wADSHU/0d76e1952579586677e826fde54a119e/benjamin-plateau.webp",{"size":478,"image":479},21538,{"width":480,"height":480},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":485,"content":486,"nodeType":191},{},[487,494],{"data":488,"content":489,"nodeType":195},{},[490],{"data":491,"marks":492,"value":493,"nodeType":199},{},[],"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":495,"content":496,"nodeType":195},{},[497],{"data":498,"marks":499,"value":500,"nodeType":199},{},[],"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/",{"metadata":503,"sys":506,"fields":516},{"tags":504,"concepts":505},[],[],{"space":507,"id":509,"type":151,"createdAt":510,"updatedAt":510,"environment":511,"publishedVersion":234,"revision":436,"contentType":513,"locale":164},{"sys":508},{"type":147,"linkType":148,"id":149},"3BdRR1e5w4G7K8eh5Por5X","2022-09-22T10:34:12.990Z",{"sys":512},{"id":156,"type":147,"linkType":157},{"sys":514},{"type":147,"linkType":162,"id":515},"articleCategory",{"title":517,"slug":518,"metaTitle":519,"metaDescription":520},"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.","2026-05-11",{"metadata":523,"sys":526,"fields":534},{"tags":524,"concepts":525},[],[],{"space":527,"id":529,"type":305,"createdAt":530,"updatedAt":530,"environment":531,"publishedVersion":533,"revision":436,"locale":164},{"sys":528},{"type":147,"linkType":148,"id":149},"1dCw1iKg9soHVGDocpjApR","2026-05-11T09:32:08.052Z",{"sys":532},{"id":156,"type":147,"linkType":157},5,{"title":535,"description":536,"file":537},"Carry back","Cover article carry back",{"url":538,"details":539,"fileName":544,"contentType":323},"//images.ctfassets.net/97bcek6xbwhd/1dCw1iKg9soHVGDocpjApR/846179e2069794733818dc164b139c0a/carry_back.webp",{"size":540,"image":541},82870,{"width":542,"height":543},1920,1080,"carry back.webp",{"nodeType":191,"data":546,"content":547},{},[548,603],{"nodeType":549,"data":550,"content":551},"unordered-list",{},[552,563,573,583,593],{"nodeType":553,"data":554,"content":555},"list-item",{},[556],{"nodeType":195,"data":557,"content":558},{},[559],{"nodeType":199,"value":560,"marks":561,"data":562},"Le carry back permet aux entreprises soumises à l’IS de reporter un déficit fiscal sur le bénéfice de l’année précédente afin de récupérer une partie de l’impôt déjà payé.",[],{},{"nodeType":553,"data":564,"content":565},{},[566],{"nodeType":195,"data":567,"content":568},{},[569],{"nodeType":199,"value":570,"marks":571,"data":572},"Le montant reportable est limité au bénéfice de l’exercice précédent et à 1 million d’euros, le surplus pouvant être reporté en avant.",[],{},{"nodeType":553,"data":574,"content":575},{},[576],{"nodeType":195,"data":577,"content":578},{},[579],{"nodeType":199,"value":580,"marks":581,"data":582},"Le dispositif génère une créance fiscale utilisable pendant 5 ans pour réduire les futurs paiements d’impôt sur les sociétés ou demander un remboursement.",[],{},{"nodeType":553,"data":584,"content":585},{},[586],{"nodeType":195,"data":587,"content":588},{},[589],{"nodeType":199,"value":590,"marks":591,"data":592},"L’option pour le carry back nécessite le dépôt du formulaire 2039-SD lors de la déclaration de résultat de l’exercice déficitaire.",[],{},{"nodeType":553,"data":594,"content":595},{},[596],{"nodeType":195,"data":597,"content":598},{},[599],{"nodeType":199,"value":600,"marks":601,"data":602},"Le choix entre carry back et report en avant dépend notamment des besoins de trésorerie et des perspectives de bénéfices futurs de l’entreprise.",[],{},{"nodeType":195,"data":604,"content":605},{},[606],{"nodeType":199,"value":215,"marks":607,"data":608},[],{},{"data":610,"content":611,"nodeType":191},{},[612,628,644,651,658,705,757,778,785,801,936,952,1060,1067,1074,1082,1107,1114,1130,1137,1149,1172,1179,1200,1279,1300,1307,1330,1355,1367,1375,1418,1425,1432,1456,1472,1480,1534,1550,1557,1582,1590,1598,1621,1629,1652,1660,1755,1762,1794,1802,1830,1838,1851,1858,1905,1944,1951,1958,1992,1999,2038,2046,2079,2086,2111,2127,2151,2158,2183,2199,2262,2296,2312,2319,2326,2351,2389,2412,2428,2435,2459,2568,2584,2591,2629,2637,2660,2681,2814,2847,2854,2862,2989,2996,3011,3018,3025,3049,3319,3326,3333,3345,3422,3444,3451,3472,3480,3487,3495,3502,3510,3517,3525,3532,3539,3546,3562,3615,3631,3651,3658,3665,3672,3679,3686,3693,3700,3707],{"data":613,"content":614,"nodeType":195},{},[615,619,624],{"data":616,"marks":617,"value":618,"nodeType":199},{},[],"Votre entreprise a subi un déficit fiscal cette année alors qu'elle était bénéficiaire l'an dernier ? Vous pourriez récupérer une partie de l'impôt sur les sociétés déjà payé. Le ",{"data":620,"marks":621,"value":623,"nodeType":199},{},[622],{"type":411},"carry back",{"data":625,"marks":626,"value":627,"nodeType":199},{},[],", aussi appelé report en arrière des déficits, permet de reporter votre déficit actuel sur le bénéfice de l'exercice précédent et d'obtenir une créance fiscale auprès de l'administration. ",{"data":629,"content":630,"nodeType":195},{},[631,635,640],{"data":632,"marks":633,"value":634,"nodeType":199},{},[],"Quelles sont les conditions pour en bénéficier ? Comment calculer le montant récupérable ? Quelles démarches accomplir ? Dans cet article, vous découvrirez tout sur le ",{"data":636,"marks":637,"value":639,"nodeType":199},{},[638],{"type":411},"carry back ",{"data":641,"marks":642,"value":643,"nodeType":199},{},[],": définition, calcul, avantages et procédure de demande pour optimiser votre fiscalité.",{"data":645,"content":646,"nodeType":417},{},[647],{"data":648,"marks":649,"value":650,"nodeType":199},{},[],"Qu'est-ce que le carry back ou report en arrière des déficits ?",{"data":652,"content":653,"nodeType":248},{},[654],{"data":655,"marks":656,"value":657,"nodeType":199},{},[],"Définition du carry back",{"data":659,"content":660,"nodeType":195},{},[661,665,669,673,678,682,687,691,696,700],{"data":662,"marks":663,"value":664,"nodeType":199},{},[],"Le ",{"data":666,"marks":667,"value":623,"nodeType":199},{},[668],{"type":411},{"data":670,"marks":671,"value":672,"nodeType":199},{},[],", également appelé",{"data":674,"marks":675,"value":677,"nodeType":199},{},[676],{"type":411}," report en arrière des déficits",{"data":679,"marks":680,"value":681,"nodeType":199},{},[],", est un ",{"data":683,"marks":684,"value":686,"nodeType":199},{},[685],{"type":411},"mécanisme fiscal ",{"data":688,"marks":689,"value":690,"nodeType":199},{},[],"permettant à une entreprise de",{"data":692,"marks":693,"value":695,"nodeType":199},{},[694],{"type":411}," reporter un déficit fiscal ",{"data":697,"marks":698,"value":699,"nodeType":199},{},[],"constaté lors d'un exercice ",{"data":701,"marks":702,"value":704,"nodeType":199},{},[703],{"type":411},"sur le bénéfice de l'exercice précédent.",{"data":706,"content":707,"nodeType":195},{},[708,712,717,721,726,730,735,739,744,753],{"data":709,"marks":710,"value":711,"nodeType":199},{},[],"Concrètement, si votre entreprise génère un déficit en année N alors qu'elle était bénéficiaire en année N-1, vous pouvez « ",{"data":713,"marks":714,"value":716,"nodeType":199},{},[715],{"type":411},"revenir en arrière ",{"data":718,"marks":719,"value":720,"nodeType":199},{},[],"»",{"data":722,"marks":723,"value":725,"nodeType":199},{},[724],{"type":411}," ",{"data":727,"marks":728,"value":729,"nodeType":199},{},[],"pour diminuer le bénéfice imposable de l'année précédente. Cette opération génère une",{"data":731,"marks":732,"value":734,"nodeType":199},{},[733],{"type":411}," créance fiscale ",{"data":736,"marks":737,"value":738,"nodeType":199},{},[],"correspondant au ",{"data":740,"marks":741,"value":743,"nodeType":199},{},[742],{"type":411},"trop-perçu d'",{"data":745,"content":747,"nodeType":204},{"uri":746},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-les-societes-is/",[748],{"data":749,"marks":750,"value":752,"nodeType":199},{},[751],{"type":212},"impôt sur les sociétés",{"data":754,"marks":755,"value":756,"nodeType":199},{},[]," déjà versé à l'administration.",{"data":758,"content":759,"nodeType":195},{},[760,764,769,773],{"data":761,"marks":762,"value":763,"nodeType":199},{},[],"Le carry back constitue donc un ",{"data":765,"marks":766,"value":768,"nodeType":199},{},[767],{"type":411},"véritable outil fiscal d'optimisation",{"data":770,"marks":771,"value":772,"nodeType":199},{},[]," permettant de reporter une perte fiscale pour",{"data":774,"marks":775,"value":777,"nodeType":199},{},[776],{"type":411}," améliorer la trésorerie de l'entreprise.",{"data":779,"content":780,"nodeType":248},{},[781],{"data":782,"marks":783,"value":784,"nodeType":199},{},[],"Qui peut bénéficier du carry back ?",{"data":786,"content":787,"nodeType":195},{},[788,792,797],{"data":789,"marks":790,"value":791,"nodeType":199},{},[],"Seules les ",{"data":793,"marks":794,"value":796,"nodeType":199},{},[795],{"type":411},"entreprises soumises à l'impôt sur les sociétés (IS)",{"data":798,"marks":799,"value":800,"nodeType":199},{},[]," peuvent utiliser ce dispositif fiscal. Sont donc concernées :",{"data":802,"content":803,"nodeType":549},{},[804,873,904],{"data":805,"content":806,"nodeType":553},{},[807],{"data":808,"content":809,"nodeType":195},{},[810,814,819,822,831,835,844,848,857,860,869],{"data":811,"marks":812,"value":813,"nodeType":199},{},[],"Les ",{"data":815,"marks":816,"value":818,"nodeType":199},{},[817],{"type":411},"sociétés commerciales :",{"data":820,"marks":821,"value":725,"nodeType":199},{},[],{"data":823,"content":825,"nodeType":204},{"uri":824},"https://www.clementine.fr/blog/creation-et-financement/eurl/",[826],{"data":827,"marks":828,"value":830,"nodeType":199},{},[829],{"type":212},"EURL",{"data":832,"marks":833,"value":834,"nodeType":199},{},[],"/",{"data":836,"content":838,"nodeType":204},{"uri":837},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/comptabilite-sarl/",[839],{"data":840,"marks":841,"value":843,"nodeType":199},{},[842],{"type":212},"SARL",{"data":845,"marks":846,"value":847,"nodeType":199},{},[]," (Société à Responsabilité Limitée Unipersonnelle ou non), ",{"data":849,"content":851,"nodeType":204},{"uri":850},"https://www.clementine.fr/blog/creation-et-financement/sasu/",[852],{"data":853,"marks":854,"value":856,"nodeType":199},{},[855],{"type":212},"SASU",{"data":858,"marks":859,"value":834,"nodeType":199},{},[],{"data":861,"content":863,"nodeType":204},{"uri":862},"https://www.clementine.fr/blog/creation-et-financement/sas/",[864],{"data":865,"marks":866,"value":868,"nodeType":199},{},[867],{"type":212},"SAS",{"data":870,"marks":871,"value":872,"nodeType":199},{},[]," (Société par Actions Simplifiée Unipersonnelle ou non), SA (Société Anonyme)",{"data":874,"content":875,"nodeType":553},{},[876],{"data":877,"content":878,"nodeType":195},{},[879,882,887,891,900],{"data":880,"marks":881,"value":813,"nodeType":199},{},[],{"data":883,"marks":884,"value":886,"nodeType":199},{},[885],{"type":411},"sociétés civiles",{"data":888,"marks":889,"value":890,"nodeType":199},{},[]," ayant opté pour l'IS (",{"data":892,"content":894,"nodeType":204},{"uri":893},"https://www.clementine.fr/blog/creation-et-financement/sci/",[895],{"data":896,"marks":897,"value":899,"nodeType":199},{},[898],{"type":212},"SCI",{"data":901,"marks":902,"value":903,"nodeType":199},{},[]," notamment - Société Civile Immobilière)",{"data":905,"content":906,"nodeType":553},{},[907],{"data":908,"content":909,"nodeType":195},{},[910,913,923,927,932],{"data":911,"marks":912,"value":813,"nodeType":199},{},[],{"data":914,"content":916,"nodeType":204},{"uri":915},"https://www.clementine.fr/juridique/creation-sci-en-ligne/",[917],{"data":918,"marks":919,"value":922,"nodeType":199},{},[920,921],{"type":212},{"type":411},"entreprises individuelles",{"data":924,"marks":925,"value":926,"nodeType":199},{},[]," imposées à",{"data":928,"marks":929,"value":931,"nodeType":199},{},[930],{"type":411}," l'IS",{"data":933,"marks":934,"value":935,"nodeType":199},{},[]," (sur option)",{"data":937,"content":938,"nodeType":195},{},[939,943,948],{"data":940,"marks":941,"value":942,"nodeType":199},{},[],"En revanche,",{"data":944,"marks":945,"value":947,"nodeType":199},{},[946],{"type":411}," sont exclues du carry back",{"data":949,"marks":950,"value":951,"nodeType":199},{},[]," :",{"data":953,"content":954,"nodeType":549},{},[955,986,1028],{"data":956,"content":957,"nodeType":553},{},[958],{"data":959,"content":960,"nodeType":195},{},[961,964,969,978,982],{"data":962,"marks":963,"value":813,"nodeType":199},{},[],{"data":965,"marks":966,"value":968,"nodeType":199},{},[967],{"type":411},"auto-entrepreneurs et ",{"data":970,"content":972,"nodeType":204},{"uri":971},"https://www.clementine.fr/blog/creation-et-financement/micro-entreprise/",[973],{"data":974,"marks":975,"value":977,"nodeType":199},{},[976],{"type":212},"micro-entreprises",{"data":979,"marks":980,"value":725,"nodeType":199},{},[981],{"type":411},{"data":983,"marks":984,"value":985,"nodeType":199},{},[],"au régime micro-fiscal",{"data":987,"content":988,"nodeType":553},{},[989],{"data":990,"content":991,"nodeType":195},{},[992,996,1001,1005,1010,1020,1024],{"data":993,"marks":994,"value":995,"nodeType":199},{},[],"Les",{"data":997,"marks":998,"value":1000,"nodeType":199},{},[999],{"type":411}," entreprises individuelles",{"data":1002,"marks":1003,"value":1004,"nodeType":199},{},[]," imposées à ",{"data":1006,"marks":1007,"value":1009,"nodeType":199},{},[1008],{"type":411},"l'",{"data":1011,"content":1013,"nodeType":204},{"uri":1012},"https://www.clementine.fr/blog/taxes-et-impots/le-regime-de-limpot-sur-le-revenu-ir/",[1014],{"data":1015,"marks":1016,"value":1019,"nodeType":199},{},[1017,1018],{"type":212},{"type":411},"impôt sur le revenu",{"data":1021,"marks":1022,"value":725,"nodeType":199},{},[1023],{"type":411},{"data":1025,"marks":1026,"value":1027,"nodeType":199},{},[],"(IR)",{"data":1029,"content":1030,"nodeType":553},{},[1031],{"data":1032,"content":1033,"nodeType":195},{},[1034,1037,1042,1052,1056],{"data":1035,"marks":1036,"value":813,"nodeType":199},{},[],{"data":1038,"marks":1039,"value":1041,"nodeType":199},{},[1040],{"type":411},"professions libérales en ",{"data":1043,"content":1045,"nodeType":204},{"uri":1044},"https://www.clementine.fr/blog/taxes-et-impots/bic-ou-bnc/",[1046],{"data":1047,"marks":1048,"value":1051,"nodeType":199},{},[1049,1050],{"type":212},{"type":411},"BNC",{"data":1053,"marks":1054,"value":725,"nodeType":199},{},[1055],{"type":411},{"data":1057,"marks":1058,"value":1059,"nodeType":199},{},[],"ne relevant pas de l'IS",{"data":1061,"content":1062,"nodeType":417},{},[1063],{"data":1064,"marks":1065,"value":1066,"nodeType":199},{},[],"Quelles sont les conditions pour bénéficier du carry back ? ",{"data":1068,"content":1069,"nodeType":248},{},[1070],{"data":1071,"marks":1072,"value":1073,"nodeType":199},{},[],"Les 4 conditions obligatoires",{"data":1075,"content":1076,"nodeType":1081},{},[1077],{"data":1078,"marks":1079,"value":1080,"nodeType":199},{},[],"Condition 1 : Constater un déficit fiscal en année N","heading-4",{"data":1083,"content":1084,"nodeType":195},{},[1085,1089,1094,1098,1103],{"data":1086,"marks":1087,"value":1088,"nodeType":199},{},[],"L'exercice en cours doit se solder par un ",{"data":1090,"marks":1091,"value":1093,"nodeType":199},{},[1092],{"type":411},"déficit fiscal",{"data":1095,"marks":1096,"value":1097,"nodeType":199},{},[],", et non simplement comptable. Ce déficit s'obtient ",{"data":1099,"marks":1100,"value":1102,"nodeType":199},{},[1101],{"type":411},"après retraitements fiscaux ",{"data":1104,"marks":1105,"value":1106,"nodeType":199},{},[],"et calcul du résultat fiscal soumis à l'impôt sur les sociétés.",{"data":1108,"content":1109,"nodeType":1081},{},[1110],{"data":1111,"marks":1112,"value":1113,"nodeType":199},{},[],"Condition 2 : Avoir réalisé un bénéfice fiscal en année N-1",{"data":1115,"content":1116,"nodeType":195},{},[1117,1121,1126],{"data":1118,"marks":1119,"value":1120,"nodeType":199},{},[],"L'exercice précédent doit obligatoirement ",{"data":1122,"marks":1123,"value":1125,"nodeType":199},{},[1124],{"type":411},"être bénéficiaire. ",{"data":1127,"marks":1128,"value":1129,"nodeType":199},{},[],"Si l'année N-1 affiche elle-même un déficit, le carry back devient impossible. Votre entreprise ne pourra alors utiliser que le report en avant.",{"data":1131,"content":1132,"nodeType":1081},{},[1133],{"data":1134,"marks":1135,"value":1136,"nodeType":199},{},[],"Condition 3 : Respecter les plafonds de montant",{"data":1138,"content":1139,"nodeType":195},{},[1140,1144],{"data":1141,"marks":1142,"value":1143,"nodeType":199},{},[],"Le montant reportable est plafonné au ",{"data":1145,"marks":1146,"value":1148,"nodeType":199},{},[1147],{"type":411},"plus petit des deux montants suivants :",{"data":1150,"content":1151,"nodeType":549},{},[1152,1162],{"data":1153,"content":1154,"nodeType":553},{},[1155],{"data":1156,"content":1157,"nodeType":195},{},[1158],{"data":1159,"marks":1160,"value":1161,"nodeType":199},{},[],"Le bénéfice fiscal de l'exercice N-1",{"data":1163,"content":1164,"nodeType":553},{},[1165],{"data":1166,"content":1167,"nodeType":195},{},[1168],{"data":1169,"marks":1170,"value":1171,"nodeType":199},{},[],"1 000 000 €",{"data":1173,"content":1174,"nodeType":1081},{},[1175],{"data":1176,"marks":1177,"value":1178,"nodeType":199},{},[],"Condition 4 : Ne pas se trouver en situation bloquante",{"data":1180,"content":1181,"nodeType":195},{},[1182,1186,1191,1195],{"data":1183,"marks":1184,"value":1185,"nodeType":199},{},[],"Le carry back est ",{"data":1187,"marks":1188,"value":1190,"nodeType":199},{},[1189],{"type":411},"exclu",{"data":1192,"marks":1193,"value":1194,"nodeType":199},{},[]," si, au moment de la demande, ",{"data":1196,"marks":1197,"value":1199,"nodeType":199},{},[1198],{"type":411},"l'entreprise se trouve dans l'une de ces situations :",{"data":1201,"content":1202,"nodeType":549},{},[1203,1225,1247,1269],{"data":1204,"content":1205,"nodeType":553},{},[1206],{"data":1207,"content":1208,"nodeType":195},{},[1209,1212,1221],{"data":1210,"marks":1211,"value":215,"nodeType":199},{},[],{"data":1213,"content":1215,"nodeType":204},{"uri":1214},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/liquidation-judiciaire/",[1216],{"data":1217,"marks":1218,"value":1220,"nodeType":199},{},[1219],{"type":212},"Liquidation judiciaire",{"data":1222,"marks":1223,"value":1224,"nodeType":199},{},[]," prononcée ;",{"data":1226,"content":1227,"nodeType":553},{},[1228],{"data":1229,"content":1230,"nodeType":195},{},[1231,1234,1243],{"data":1232,"marks":1233,"value":215,"nodeType":199},{},[],{"data":1235,"content":1237,"nodeType":204},{"uri":1236},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cessation-d-activite/",[1238],{"data":1239,"marks":1240,"value":1242,"nodeType":199},{},[1241],{"type":212},"Cessation",{"data":1244,"marks":1245,"value":1246,"nodeType":199},{},[]," totale et définitive d'activité ;",{"data":1248,"content":1249,"nodeType":553},{},[1250],{"data":1251,"content":1252,"nodeType":195},{},[1253,1256,1265],{"data":1254,"marks":1255,"value":215,"nodeType":199},{},[],{"data":1257,"content":1259,"nodeType":204},{"uri":1258},"https://www.clementine.fr/blog/creation-et-financement/fusion-absorption/",[1260],{"data":1261,"marks":1262,"value":1264,"nodeType":199},{},[1263],{"type":212},"Fusion ou absorption",{"data":1266,"marks":1267,"value":1268,"nodeType":199},{},[]," en cours ;",{"data":1270,"content":1271,"nodeType":553},{},[1272],{"data":1273,"content":1274,"nodeType":195},{},[1275],{"data":1276,"marks":1277,"value":1278,"nodeType":199},{},[],"Cession totale des actifs. ",{"data":1280,"content":1281,"nodeType":195},{},[1282,1286,1292,1296],{"data":1283,"marks":1284,"value":1285,"nodeType":199},{},[],"💡",{"data":1287,"marks":1288,"value":1291,"nodeType":199},{},[1289,1290],{"type":212},{"type":411},"À savoir",{"data":1293,"marks":1294,"value":951,"nodeType":199},{},[1295],{"type":411},{"data":1297,"marks":1298,"value":1299,"nodeType":199},{},[]," durant la crise COVID-19, une mesure exceptionnelle permettait de reporter les déficits des exercices clos entre juin 2020 et juin 2021 sur les trois exercices antérieurs (N-1, N-2, N-3) au lieu d'un seul. Cette disposition temporaire est aujourd'hui expirée.",{"data":1301,"content":1302,"nodeType":248},{},[1303],{"data":1304,"marks":1305,"value":1306,"nodeType":199},{},[],"Plafonds et limites du report en arrière",{"data":1308,"content":1309,"nodeType":195},{},[1310,1313,1317,1321,1326],{"data":1311,"marks":1312,"value":664,"nodeType":199},{},[],{"data":1314,"marks":1315,"value":623,"nodeType":199},{},[1316],{"type":411},{"data":1318,"marks":1319,"value":1320,"nodeType":199},{},[]," présente des ",{"data":1322,"marks":1323,"value":1325,"nodeType":199},{},[1324],{"type":411},"limites strictes ",{"data":1327,"marks":1328,"value":1329,"nodeType":199},{},[],"qui encadrent son utilisation.",{"data":1331,"content":1332,"nodeType":195},{},[1333,1338,1342,1351],{"data":1334,"marks":1335,"value":1337,"nodeType":199},{},[1336],{"type":411},"Limite de montant : ",{"data":1339,"marks":1340,"value":1341,"nodeType":199},{},[],"le déficit reportable ne peut excéder 1 000 000 €, même si votre déficit réel est supérieur. La partie du déficit dépassant ce plafond, ou dépassant le bénéfice de N-1, peut être reportée en avant sur les ",{"data":1343,"content":1345,"nodeType":204},{"uri":1344},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/exercice-comptable-quest-ce-que-cest/",[1346],{"data":1347,"marks":1348,"value":1350,"nodeType":199},{},[1349],{"type":212},"exercices",{"data":1352,"marks":1353,"value":1354,"nodeType":199},{},[]," futurs sans limitation de durée.",{"data":1356,"content":1357,"nodeType":195},{},[1358,1363],{"data":1359,"marks":1360,"value":1362,"nodeType":199},{},[1361],{"type":411},"Limite d'antériorité :",{"data":1364,"marks":1365,"value":1366,"nodeType":199},{},[]," le report s'effectue uniquement sur l'exercice précédent (N-1). Vous ne pouvez pas choisir de reporter sur N-2 ou N-3, contrairement à certains dispositifs exceptionnels passés.",{"data":1368,"content":1369,"nodeType":195},{},[1370],{"data":1371,"marks":1372,"value":1374,"nodeType":199},{},[1373],{"type":411},"Exemple :",{"data":1376,"content":1377,"nodeType":549},{},[1378,1388,1398,1408],{"data":1379,"content":1380,"nodeType":553},{},[1381],{"data":1382,"content":1383,"nodeType":195},{},[1384],{"data":1385,"marks":1386,"value":1387,"nodeType":199},{},[],"Bénéfice 2024 : 250 000 €",{"data":1389,"content":1390,"nodeType":553},{},[1391],{"data":1392,"content":1393,"nodeType":195},{},[1394],{"data":1395,"marks":1396,"value":1397,"nodeType":199},{},[],"Déficit 2025 : 1 200 000 €",{"data":1399,"content":1400,"nodeType":553},{},[1401],{"data":1402,"content":1403,"nodeType":195},{},[1404],{"data":1405,"marks":1406,"value":1407,"nodeType":199},{},[],"Montant reportable en carry back : 250 000 € (le plus petit montant)",{"data":1409,"content":1410,"nodeType":553},{},[1411],{"data":1412,"content":1413,"nodeType":195},{},[1414],{"data":1415,"marks":1416,"value":1417,"nodeType":199},{},[],"Solde de 950 000 € : reportable en avant sur les années suivantes",{"data":1419,"content":1420,"nodeType":417},{},[1421],{"data":1422,"marks":1423,"value":1424,"nodeType":199},{},[],"Comment calculer la créance de carry back ? ",{"data":1426,"content":1427,"nodeType":248},{},[1428],{"data":1429,"marks":1430,"value":1431,"nodeType":199},{},[],"Formule de calcul de la créance fiscale",{"data":1433,"content":1434,"nodeType":195},{},[1435,1438,1443,1447,1452],{"data":1436,"marks":1437,"value":664,"nodeType":199},{},[],{"data":1439,"marks":1440,"value":1442,"nodeType":199},{},[1441],{"type":411},"calcul de la créance fiscale",{"data":1444,"marks":1445,"value":1446,"nodeType":199},{},[]," générée par le carry back repose sur une ",{"data":1448,"marks":1449,"value":1451,"nodeType":199},{},[1450],{"type":411},"formule simple ",{"data":1453,"marks":1454,"value":1455,"nodeType":199},{},[],"qui compare l'impôt initialement payé sur l'exercice N-1 avec l'impôt qui aurait dû être payé après imputation du déficit.",{"data":1457,"content":1458,"nodeType":195},{},[1459,1463,1468],{"data":1460,"marks":1461,"value":1462,"nodeType":199},{},[],"Soit la ",{"data":1464,"marks":1465,"value":1467,"nodeType":199},{},[1466],{"type":411},"créance de carry back ",{"data":1469,"marks":1470,"value":1471,"nodeType":199},{},[],"= IS payé en N-1 - IS recalculé après imputation du déficit",{"data":1473,"content":1474,"nodeType":195},{},[1475],{"data":1476,"marks":1477,"value":1479,"nodeType":199},{},[1478],{"type":411},"Détail du calcul :",{"data":1481,"content":1482,"nodeType":1533},{},[1483,1493,1503,1513,1523],{"data":1484,"content":1485,"nodeType":553},{},[1486],{"data":1487,"content":1488,"nodeType":195},{},[1489],{"data":1490,"marks":1491,"value":1492,"nodeType":199},{},[],"Identifiez le montant de la perte fiscale de l'exercice N",{"data":1494,"content":1495,"nodeType":553},{},[1496],{"data":1497,"content":1498,"nodeType":195},{},[1499],{"data":1500,"marks":1501,"value":1502,"nodeType":199},{},[],"Déterminez le montant reportable (plafonné à 1 M€ et au bénéfice N-1)",{"data":1504,"content":1505,"nodeType":553},{},[1506],{"data":1507,"content":1508,"nodeType":195},{},[1509],{"data":1510,"marks":1511,"value":1512,"nodeType":199},{},[],"Recalculez le bénéfice imposable N-1 : Bénéfice initial N-1 - Déficit reporté",{"data":1514,"content":1515,"nodeType":553},{},[1516],{"data":1517,"content":1518,"nodeType":195},{},[1519],{"data":1520,"marks":1521,"value":1522,"nodeType":199},{},[],"Calculez l'IS qui aurait dû être payé sur ce bénéfice recalculé",{"data":1524,"content":1525,"nodeType":553},{},[1526],{"data":1527,"content":1528,"nodeType":195},{},[1529],{"data":1530,"marks":1531,"value":1532,"nodeType":199},{},[],"La différence constitue votre créance fiscale","ordered-list",{"data":1535,"content":1536,"nodeType":195},{},[1537,1541,1546],{"data":1538,"marks":1539,"value":1540,"nodeType":199},{},[],"Cette créance représente le",{"data":1542,"marks":1543,"value":1545,"nodeType":199},{},[1544],{"type":411}," trop-perçu d'impôt ",{"data":1547,"marks":1548,"value":1549,"nodeType":199},{},[],"que l'administration fiscale vous doit, car vous avez initialement payé l'IS sur un bénéfice plus élevé que celui effectivement réalisé sur la période globale.",{"data":1551,"content":1552,"nodeType":248},{},[1553],{"data":1554,"marks":1555,"value":1556,"nodeType":199},{},[],"Exemple concret de calcul",{"data":1558,"content":1559,"nodeType":195},{},[1560,1564,1569,1573,1578],{"data":1561,"marks":1562,"value":1563,"nodeType":199},{},[],"Prenons le cas d'une ",{"data":1565,"marks":1566,"value":1568,"nodeType":199},{},[1567],{"type":411},"SARL ",{"data":1570,"marks":1571,"value":1572,"nodeType":199},{},[],"ayant connu une ",{"data":1574,"marks":1575,"value":1577,"nodeType":199},{},[1576],{"type":411},"année déficitaire",{"data":1579,"marks":1580,"value":1581,"nodeType":199},{},[]," après plusieurs exercices bénéficiaires.",{"data":1583,"content":1584,"nodeType":195},{},[1585],{"data":1586,"marks":1587,"value":1589,"nodeType":199},{},[1588],{"type":411},"Situation de départ :",{"data":1591,"content":1592,"nodeType":195},{},[1593],{"data":1594,"marks":1595,"value":1597,"nodeType":199},{},[1596],{"type":411},"Exercice 2023 (N-1) :",{"data":1599,"content":1600,"nodeType":549},{},[1601,1611],{"data":1602,"content":1603,"nodeType":553},{},[1604],{"data":1605,"content":1606,"nodeType":195},{},[1607],{"data":1608,"marks":1609,"value":1610,"nodeType":199},{},[],"Bénéfice fiscal : 300 000 €",{"data":1612,"content":1613,"nodeType":553},{},[1614],{"data":1615,"content":1616,"nodeType":195},{},[1617],{"data":1618,"marks":1619,"value":1620,"nodeType":199},{},[],"Impôt sur les sociétés payé : 75 000 € (taux de 25 %)",{"data":1622,"content":1623,"nodeType":195},{},[1624],{"data":1625,"marks":1626,"value":1628,"nodeType":199},{},[1627],{"type":411},"Exercice 2024 (N) :",{"data":1630,"content":1631,"nodeType":549},{},[1632,1642],{"data":1633,"content":1634,"nodeType":553},{},[1635],{"data":1636,"content":1637,"nodeType":195},{},[1638],{"data":1639,"marks":1640,"value":1641,"nodeType":199},{},[],"Déficit fiscal : 200 000 €",{"data":1643,"content":1644,"nodeType":553},{},[1645],{"data":1646,"content":1647,"nodeType":195},{},[1648],{"data":1649,"marks":1650,"value":1651,"nodeType":199},{},[],"Option pour le carry back",{"data":1653,"content":1654,"nodeType":195},{},[1655],{"data":1656,"marks":1657,"value":1659,"nodeType":199},{},[1658],{"type":411},"Calcul de la créance :",{"data":1661,"content":1662,"nodeType":1533},{},[1663,1682,1705,1720,1735],{"data":1664,"content":1665,"nodeType":553},{},[1666],{"data":1667,"content":1668,"nodeType":195},{},[1669,1673,1678],{"data":1670,"marks":1671,"value":1672,"nodeType":199},{},[],"Montant reportable =",{"data":1674,"marks":1675,"value":1677,"nodeType":199},{},[1676],{"type":411}," 200 000 €",{"data":1679,"marks":1680,"value":1681,"nodeType":199},{},[]," (inférieur au plafond de 1 M € et au bénéfice N-1)",{"data":1683,"content":1684,"nodeType":553},{},[1685],{"data":1686,"content":1687,"nodeType":195},{},[1688,1692,1696,1700],{"data":1689,"marks":1690,"value":1691,"nodeType":199},{},[],"Bénéfice N-1 recalculé =",{"data":1693,"marks":1694,"value":725,"nodeType":199},{},[1695],{"type":411},{"data":1697,"marks":1698,"value":1699,"nodeType":199},{},[],"300 000 € - 200 000 € = ",{"data":1701,"marks":1702,"value":1704,"nodeType":199},{},[1703],{"type":411},"100 000 €",{"data":1706,"content":1707,"nodeType":553},{},[1708],{"data":1709,"content":1710,"nodeType":195},{},[1711,1715],{"data":1712,"marks":1713,"value":1714,"nodeType":199},{},[],"IS qui aurait dû être payé en 2023 = 100 000 € × 25% = ",{"data":1716,"marks":1717,"value":1719,"nodeType":199},{},[1718],{"type":411},"25 000 €",{"data":1721,"content":1722,"nodeType":553},{},[1723],{"data":1724,"content":1725,"nodeType":195},{},[1726,1730],{"data":1727,"marks":1728,"value":1729,"nodeType":199},{},[],"IS effectivement payé en 2023 =",{"data":1731,"marks":1732,"value":1734,"nodeType":199},{},[1733],{"type":411}," 75 000 €",{"data":1736,"content":1737,"nodeType":553},{},[1738],{"data":1739,"content":1740,"nodeType":195},{},[1741,1746,1750],{"data":1742,"marks":1743,"value":1745,"nodeType":199},{},[1744],{"type":411},"Créance fiscale =",{"data":1747,"marks":1748,"value":1749,"nodeType":199},{},[]," 75 000 € - 25 000 € = ",{"data":1751,"marks":1752,"value":1754,"nodeType":199},{},[1753],{"type":411},"50 000 €",{"data":1756,"content":1757,"nodeType":248},{},[1758],{"data":1759,"marks":1760,"value":1761,"nodeType":199},{},[],"Cas particuliers : taux réduits et taux progressifs",{"data":1763,"content":1764,"nodeType":195},{},[1765,1768,1773,1777,1781,1790],{"data":1766,"marks":1767,"value":664,"nodeType":199},{},[],{"data":1769,"marks":1770,"value":1772,"nodeType":199},{},[1771],{"type":411},"calcul se complexifie",{"data":1774,"marks":1775,"value":1776,"nodeType":199},{},[]," lorsque l'entreprise bénéficie du",{"data":1778,"marks":1779,"value":725,"nodeType":199},{},[1780],{"type":411},{"data":1782,"content":1784,"nodeType":204},{"uri":1783},"https://www.clementine.fr/blog/taxes-et-impots/taux-is/",[1785],{"data":1786,"marks":1787,"value":1789,"nodeType":199},{},[1788],{"type":212},"taux réduit d'IS de 15 % ",{"data":1791,"marks":1792,"value":1793,"nodeType":199},{},[],"applicable aux PME sur les premiers 42 500 € de bénéfice.",{"data":1795,"content":1796,"nodeType":195},{},[1797],{"data":1798,"marks":1799,"value":1801,"nodeType":199},{},[1800],{"type":411},"Exercice N-1 :",{"data":1803,"content":1804,"nodeType":549},{},[1805,1815],{"data":1806,"content":1807,"nodeType":553},{},[1808],{"data":1809,"content":1810,"nodeType":195},{},[1811],{"data":1812,"marks":1813,"value":1814,"nodeType":199},{},[],"Bénéfice fiscal : 60 000 €",{"data":1816,"content":1817,"nodeType":553},{},[1818],{"data":1819,"content":1820,"nodeType":195},{},[1821,1825],{"data":1822,"marks":1823,"value":1824,"nodeType":199},{},[],"IS payé : (42 500 € × 15 %) + (17 500 € × 25 %) = 6 375 € + 4 375 € =",{"data":1826,"marks":1827,"value":1829,"nodeType":199},{},[1828],{"type":411}," 10 750 €",{"data":1831,"content":1832,"nodeType":195},{},[1833],{"data":1834,"marks":1835,"value":1837,"nodeType":199},{},[1836],{"type":411},"Exercice N :",{"data":1839,"content":1840,"nodeType":549},{},[1841],{"data":1842,"content":1843,"nodeType":553},{},[1844],{"data":1845,"content":1846,"nodeType":195},{},[1847],{"data":1848,"marks":1849,"value":1850,"nodeType":199},{},[],"Déficit : 35 000 €",{"data":1852,"content":1853,"nodeType":195},{},[1854],{"data":1855,"marks":1856,"value":1659,"nodeType":199},{},[1857],{"type":411},{"data":1859,"content":1860,"nodeType":549},{},[1861,1875,1885],{"data":1862,"content":1863,"nodeType":553},{},[1864],{"data":1865,"content":1866,"nodeType":195},{},[1867,1871],{"data":1868,"marks":1869,"value":1870,"nodeType":199},{},[],"Bénéfice N-1 recalculé : 60 000 € - 35 000 € = ",{"data":1872,"marks":1873,"value":1719,"nodeType":199},{},[1874],{"type":411},{"data":1876,"content":1877,"nodeType":553},{},[1878],{"data":1879,"content":1880,"nodeType":195},{},[1881],{"data":1882,"marks":1883,"value":1884,"nodeType":199},{},[],"IS recalculé : 25 000 € × 15 % = 3 750 € (sous le seuil de 42 500 €)",{"data":1886,"content":1887,"nodeType":553},{},[1888],{"data":1889,"content":1890,"nodeType":195},{},[1891,1896,1900],{"data":1892,"marks":1893,"value":1895,"nodeType":199},{},[1894],{"type":411},"Créance = ",{"data":1897,"marks":1898,"value":1899,"nodeType":199},{},[],"10 750 € - 3 750 € =",{"data":1901,"marks":1902,"value":1904,"nodeType":199},{},[1903],{"type":411}," 7 000 €",{"data":1906,"content":1907,"nodeType":195},{},[1908,1912,1917,1921,1926,1936,1940],{"data":1909,"marks":1910,"value":1911,"nodeType":199},{},[],"Cette ",{"data":1913,"marks":1914,"value":1916,"nodeType":199},{},[1915],{"type":411},"charge fiscale ",{"data":1918,"marks":1919,"value":1920,"nodeType":199},{},[],"réduite grâce au carry back ",{"data":1922,"marks":1923,"value":1925,"nodeType":199},{},[1924],{"type":411},"améliore directement la ",{"data":1927,"content":1929,"nodeType":204},{"uri":1928},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/tresorerie-nette/",[1930],{"data":1931,"marks":1932,"value":1935,"nodeType":199},{},[1933,1934],{"type":212},{"type":411},"trésorerie",{"data":1937,"marks":1938,"value":725,"nodeType":199},{},[1939],{"type":411},{"data":1941,"marks":1942,"value":1943,"nodeType":199},{},[],"de l'entreprise et permet de limiter l'impact financier d'un exercice déficitaire.",{"data":1945,"content":1946,"nodeType":417},{},[1947],{"data":1948,"marks":1949,"value":1950,"nodeType":199},{},[],"Comment utiliser la créance de carry back ? ",{"data":1952,"content":1953,"nodeType":248},{},[1954],{"data":1955,"marks":1956,"value":1957,"nodeType":199},{},[],"Imputation sur les futurs paiements d'impôt sur les sociétés",{"data":1959,"content":1960,"nodeType":195},{},[1961,1965,1970,1974,1979,1983,1988],{"data":1962,"marks":1963,"value":1964,"nodeType":199},{},[],"La ",{"data":1966,"marks":1967,"value":1969,"nodeType":199},{},[1968],{"type":411},"créance fiscale obtenue",{"data":1971,"marks":1972,"value":1973,"nodeType":199},{},[]," grâce au",{"data":1975,"marks":1976,"value":1978,"nodeType":199},{},[1977],{"type":411}," report en arrière ",{"data":1980,"marks":1981,"value":1982,"nodeType":199},{},[],"peut être utilisée pour réduire vos ",{"data":1984,"marks":1985,"value":1987,"nodeType":199},{},[1986],{"type":411},"futurs paiements d'impôt sur les sociétés ",{"data":1989,"marks":1990,"value":1991,"nodeType":199},{},[],"pendant une période de 5 ans.",{"data":1993,"content":1994,"nodeType":195},{},[1995],{"data":1996,"marks":1997,"value":1998,"nodeType":199},{},[],"Concrètement, vous pouvez imputer cette créance sur :",{"data":2000,"content":2001,"nodeType":549},{},[2002,2028],{"data":2003,"content":2004,"nodeType":553},{},[2005],{"data":2006,"content":2007,"nodeType":195},{},[2008,2011,2015,2024],{"data":2009,"marks":2010,"value":995,"nodeType":199},{},[],{"data":2012,"marks":2013,"value":725,"nodeType":199},{},[2014],{"type":411},{"data":2016,"content":2018,"nodeType":204},{"uri":2017},"https://www.clementine.fr/blog/taxes-et-impots/acompte-is/",[2019],{"data":2020,"marks":2021,"value":2023,"nodeType":199},{},[2022],{"type":212},"acomptes d'IS",{"data":2025,"marks":2026,"value":2027,"nodeType":199},{},[]," trimestriels (15 mars, 15 juin, 15 septembre, 15 décembre)",{"data":2029,"content":2030,"nodeType":553},{},[2031],{"data":2032,"content":2033,"nodeType":195},{},[2034],{"data":2035,"marks":2036,"value":2037,"nodeType":199},{},[],"Le solde d'IS lors de la liquidation annuelle de l'impôt",{"data":2039,"content":2040,"nodeType":195},{},[2041],{"data":2042,"marks":2043,"value":2045,"nodeType":199},{},[2044],{"type":411},"Reprenons l’exemple de notre SARL :",{"data":2047,"content":2048,"nodeType":549},{},[2049,2059,2069],{"data":2050,"content":2051,"nodeType":553},{},[2052],{"data":2053,"content":2054,"nodeType":195},{},[2055],{"data":2056,"marks":2057,"value":2058,"nodeType":199},{},[],"Créance obtenue en 2024 : 50 000 €",{"data":2060,"content":2061,"nodeType":553},{},[2062],{"data":2063,"content":2064,"nodeType":195},{},[2065],{"data":2066,"marks":2067,"value":2068,"nodeType":199},{},[],"IS à payer en 2025 : 20 000 € → Imputation de 20 000 €, solde créance : 30 000 €",{"data":2070,"content":2071,"nodeType":553},{},[2072],{"data":2073,"content":2074,"nodeType":195},{},[2075],{"data":2076,"marks":2077,"value":2078,"nodeType":199},{},[],"2026 : si l'exercice est bénéficiaire avec un IS calculé supérieur à 30 000 €, la créance restante de 30 000 € pourra être totalement imputée",{"data":2080,"content":2081,"nodeType":248},{},[2082],{"data":2083,"marks":2084,"value":2085,"nodeType":199},{},[],"Remboursement au bout de 5 ans",{"data":2087,"content":2088,"nodeType":195},{},[2089,2093,2098,2102,2107],{"data":2090,"marks":2091,"value":2092,"nodeType":199},{},[],"Si votre créance n'a pas été totalement utilisée au terme du ",{"data":2094,"marks":2095,"value":2097,"nodeType":199},{},[2096],{"type":411},"délai de 5 ans suivant la clôture de l'exercice déficitaire",{"data":2099,"marks":2100,"value":2101,"nodeType":199},{},[],", vous pouvez ",{"data":2103,"marks":2104,"value":2106,"nodeType":199},{},[2105],{"type":411},"demander le remboursement ",{"data":2108,"marks":2109,"value":2110,"nodeType":199},{},[],"du solde restant à l'administration fiscale.",{"data":2112,"content":2113,"nodeType":195},{},[2114,2118,2123],{"data":2115,"marks":2116,"value":2117,"nodeType":199},{},[],"Cette demande s'effectue via une",{"data":2119,"marks":2120,"value":2122,"nodeType":199},{},[2121],{"type":411}," réclamation auprès du Service des Impôts des Entreprises (SIE)",{"data":2124,"marks":2125,"value":2126,"nodeType":199},{},[],". Le remboursement intervient généralement dans un délai de plusieurs mois après validation de votre dossier.",{"data":2128,"content":2129,"nodeType":195},{},[2130,2135,2140,2143,2147],{"data":2131,"marks":2132,"value":2134,"nodeType":199},{},[2133],{"type":411},"💡 ",{"data":2136,"marks":2137,"value":1291,"nodeType":199},{},[2138,2139],{"type":212},{"type":411},{"data":2141,"marks":2142,"value":951,"nodeType":199},{},[],{"data":2144,"marks":2145,"value":725,"nodeType":199},{},[2146],{"type":411},{"data":2148,"marks":2149,"value":2150,"nodeType":199},{},[],"passé ce délai de 5 ans, toute créance non utilisée et non réclamée est définitivement perdue. Il est donc essentiel d'assurer un suivi rigoureux de vos créances pour ne pas laisser passer cette échéance.",{"data":2152,"content":2153,"nodeType":248},{},[2154],{"data":2155,"marks":2156,"value":2157,"nodeType":199},{},[],"Remboursement anticipé en cas de difficultés",{"data":2159,"content":2160,"nodeType":195},{},[2161,2165,2170,2174,2179],{"data":2162,"marks":2163,"value":2164,"nodeType":199},{},[],"Dans certaines",{"data":2166,"marks":2167,"value":2169,"nodeType":199},{},[2168],{"type":411}," situations exceptionnelles,",{"data":2171,"marks":2172,"value":2173,"nodeType":199},{},[]," vous pouvez ",{"data":2175,"marks":2176,"value":2178,"nodeType":199},{},[2177],{"type":411},"obtenir le remboursement immédiat ",{"data":2180,"marks":2181,"value":2182,"nodeType":199},{},[],"de votre créance de report sans attendre le délai de 5 ans.",{"data":2184,"content":2185,"nodeType":195},{},[2186,2190,2195],{"data":2187,"marks":2188,"value":2189,"nodeType":199},{},[],"Ce ",{"data":2191,"marks":2192,"value":2194,"nodeType":199},{},[2193],{"type":411},"remboursement anticipé",{"data":2196,"marks":2197,"value":2198,"nodeType":199},{},[]," est ouvert aux entreprises qui se trouvent dans l'une de ces situations :",{"data":2200,"content":2201,"nodeType":549},{},[2202,2213,2237],{"data":2203,"content":2204,"nodeType":553},{},[2205],{"data":2206,"content":2207,"nodeType":195},{},[2208],{"data":2209,"marks":2210,"value":2212,"nodeType":199},{},[2211],{"type":411},"Procédure de sauvegarde en cours ;",{"data":2214,"content":2215,"nodeType":553},{},[2216],{"data":2217,"content":2218,"nodeType":195},{},[2219,2222,2232],{"data":2220,"marks":2221,"value":215,"nodeType":199},{},[],{"data":2223,"content":2225,"nodeType":204},{"uri":2224},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-que-le-redressement-judiciaire-/",[2226],{"data":2227,"marks":2228,"value":2231,"nodeType":199},{},[2229,2230],{"type":212},{"type":411},"Redressement judiciaire",{"data":2233,"marks":2234,"value":2236,"nodeType":199},{},[2235],{"type":411}," prononcé ;",{"data":2238,"content":2239,"nodeType":553},{},[2240],{"data":2241,"content":2242,"nodeType":195},{},[2243,2246,2254,2258],{"data":2244,"marks":2245,"value":215,"nodeType":199},{},[],{"data":2247,"content":2248,"nodeType":204},{"uri":1214},[2249],{"data":2250,"marks":2251,"value":1220,"nodeType":199},{},[2252,2253],{"type":212},{"type":411},{"data":2255,"marks":2256,"value":725,"nodeType":199},{},[2257],{"type":411},{"data":2259,"marks":2260,"value":2261,"nodeType":199},{},[],"(sous conditions). ",{"data":2263,"content":2264,"nodeType":195},{},[2265,2269,2274,2283,2287,2292],{"data":2266,"marks":2267,"value":2268,"nodeType":199},{},[],"Pour en bénéficier, vous devez ",{"data":2270,"marks":2271,"value":2273,"nodeType":199},{},[2272],{"type":411},"déposer le ",{"data":2275,"content":2277,"nodeType":204},{"uri":2276},"https://www.impots.gouv.fr/sites/default/files/formulaires/2573-sd/2026/2573-sd_5287.pdf",[2278],{"data":2279,"marks":2280,"value":2282,"nodeType":199},{},[2281],{"type":212},"formulaire 2573-SD",{"data":2284,"marks":2285,"value":2286,"nodeType":199},{},[]," (« Demande de remboursement de créances nées d'un report en arrière de déficits ») auprès de votre SIE. Ce dispositif vise à",{"data":2288,"marks":2289,"value":2291,"nodeType":199},{},[2290],{"type":411}," améliorer rapidement la trésorerie des entreprises en difficulté ",{"data":2293,"marks":2294,"value":2295,"nodeType":199},{},[],"et à faciliter leur redressement.",{"data":2297,"content":2298,"nodeType":195},{},[2299,2303,2308],{"data":2300,"marks":2301,"value":2302,"nodeType":199},{},[],"Le remboursement anticipé constitue donc une véritable ",{"data":2304,"marks":2305,"value":2307,"nodeType":199},{},[2306],{"type":411},"bouffée d'oxygène financière ",{"data":2309,"marks":2310,"value":2311,"nodeType":199},{},[],"pour les sociétés traversant une période délicate, leur permettant de récupérer immédiatement les sommes dues plutôt que d'attendre leur prochaine échéance d'IS.",{"data":2313,"content":2314,"nodeType":417},{},[2315],{"data":2316,"marks":2317,"value":2318,"nodeType":199},{},[],"Quelles démarches pour opter pour le carry back ? ",{"data":2320,"content":2321,"nodeType":248},{},[2322],{"data":2323,"marks":2324,"value":2325,"nodeType":199},{},[],"Le formulaire 2039-SD obligatoire",{"data":2327,"content":2328,"nodeType":195},{},[2329,2333,2338,2347],{"data":2330,"marks":2331,"value":2332,"nodeType":199},{},[],"L'option pour le report n'est jamais automatique. Vous devez impérativement ",{"data":2334,"marks":2335,"value":2337,"nodeType":199},{},[2336],{"type":411},"remplir et déposer le ",{"data":2339,"content":2341,"nodeType":204},{"uri":2340},"https://www.impots.gouv.fr/sites/default/files/formulaires/2039-sd/2026/2039-sd_5261.pdf",[2342],{"data":2343,"marks":2344,"value":2346,"nodeType":199},{},[2345],{"type":212},"formulaire n° 2039-SD",{"data":2348,"marks":2349,"value":2350,"nodeType":199},{},[]," intitulé « Report en arrière des déficits ».",{"data":2352,"content":2353,"nodeType":195},{},[2354,2358,2363,2367,2372,2376,2385],{"data":2355,"marks":2356,"value":2357,"nodeType":199},{},[],"Ce document administratif se ",{"data":2359,"marks":2360,"value":2362,"nodeType":199},{},[2361],{"type":411},"dépose simultanément avec le relevé de solde d'impôt sur les sociétés ",{"data":2364,"marks":2365,"value":2366,"nodeType":199},{},[],"(formulaire n° 2572) lors de la déclaration de résultat de l'exercice déficitaire. Le délai correspond à la",{"data":2368,"marks":2369,"value":2371,"nodeType":199},{},[2370],{"type":411}," date limite de dépôt ",{"data":2373,"marks":2374,"value":2375,"nodeType":199},{},[],"de votre ",{"data":2377,"content":2379,"nodeType":204},{"uri":2378},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/quest-ce-que-la-liasse-fiscale/",[2380],{"data":2381,"marks":2382,"value":2384,"nodeType":199},{},[2383],{"type":212},"liasse fiscale",{"data":2386,"marks":2387,"value":2388,"nodeType":199},{},[],", soit généralement :",{"data":2390,"content":2391,"nodeType":549},{},[2392,2402],{"data":2393,"content":2394,"nodeType":553},{},[2395],{"data":2396,"content":2397,"nodeType":195},{},[2398],{"data":2399,"marks":2400,"value":2401,"nodeType":199},{},[],"2ᵉ jour ouvré suivant le 1ᵉʳ mai pour un exercice clos au 31 décembre ;",{"data":2403,"content":2404,"nodeType":553},{},[2405],{"data":2406,"content":2407,"nodeType":195},{},[2408],{"data":2409,"marks":2410,"value":2411,"nodeType":199},{},[],"Dans les 3 mois suivant la clôture pour les exercices décalés. ",{"data":2413,"content":2414,"nodeType":195},{},[2415,2419,2424],{"data":2416,"marks":2417,"value":2134,"nodeType":199},{},[2418],{"type":411},{"data":2420,"marks":2421,"value":1291,"nodeType":199},{},[2422,2423],{"type":212},{"type":411},{"data":2425,"marks":2426,"value":2427,"nodeType":199},{},[]," : sans ce formulaire, votre déficit sera automatiquement reporté en avant. Vous perdez définitivement la possibilité d'utiliser le carry back pour cet exercice. La demande de report constitue donc une démarche volontaire auprès de l'administration fiscale.",{"data":2429,"content":2430,"nodeType":248},{},[2431],{"data":2432,"marks":2433,"value":2434,"nodeType":199},{},[],"Déclaration dans la liasse fiscale",{"data":2436,"content":2437,"nodeType":195},{},[2438,2441,2446,2450,2455],{"data":2439,"marks":2440,"value":664,"nodeType":199},{},[],{"data":2442,"marks":2443,"value":2445,"nodeType":199},{},[2444],{"type":411},"montant du déficit reporté ",{"data":2447,"marks":2448,"value":2449,"nodeType":199},{},[],"en arrière doit également ",{"data":2451,"marks":2452,"value":2454,"nodeType":199},{},[2453],{"type":411},"figurer dans votre liasse fiscale ",{"data":2456,"marks":2457,"value":2458,"nodeType":199},{},[],"annuelle, à des emplacements spécifiques selon votre régime d'imposition.",{"data":2460,"content":2461,"nodeType":2567},{},[2462,2500,2534],{"data":2463,"content":2464,"nodeType":2499},{},[2465,2477,2488],{"data":2466,"content":2467,"nodeType":2476},{},[2468],{"data":2469,"content":2470,"nodeType":195},{},[2471],{"data":2472,"marks":2473,"value":2475,"nodeType":199},{},[2474],{"type":411},"Régime fiscal","table-header-cell",{"data":2478,"content":2479,"nodeType":2476},{},[2480],{"data":2481,"content":2482,"nodeType":195},{},[2483],{"data":2484,"marks":2485,"value":2487,"nodeType":199},{},[2486],{"type":411},"Formulaire",{"data":2489,"content":2490,"nodeType":2476},{},[2491],{"data":2492,"content":2493,"nodeType":195},{},[2494],{"data":2495,"marks":2496,"value":2498,"nodeType":199},{},[2497],{"type":411},"Ligne concernée","table-row",{"data":2501,"content":2502,"nodeType":2499},{},[2503,2514,2524],{"data":2504,"content":2505,"nodeType":2513},{},[2506],{"data":2507,"content":2508,"nodeType":195},{},[2509],{"data":2510,"marks":2511,"value":2512,"nodeType":199},{},[],"Régime réel normal","table-cell",{"data":2515,"content":2516,"nodeType":2513},{},[2517],{"data":2518,"content":2519,"nodeType":195},{},[2520],{"data":2521,"marks":2522,"value":2523,"nodeType":199},{},[],"Tableau n°2058-A",{"data":2525,"content":2526,"nodeType":2513},{},[2527],{"data":2528,"content":2529,"nodeType":195},{},[2530],{"data":2531,"marks":2532,"value":2533,"nodeType":199},{},[],"Ligne ZL",{"data":2535,"content":2536,"nodeType":2499},{},[2537,2547,2557],{"data":2538,"content":2539,"nodeType":2513},{},[2540],{"data":2541,"content":2542,"nodeType":195},{},[2543],{"data":2544,"marks":2545,"value":2546,"nodeType":199},{},[],"Régime simplifié d’imposition",{"data":2548,"content":2549,"nodeType":2513},{},[2550],{"data":2551,"content":2552,"nodeType":195},{},[2553],{"data":2554,"marks":2555,"value":2556,"nodeType":199},{},[],"Tableau n°2033-B",{"data":2558,"content":2559,"nodeType":2513},{},[2560],{"data":2561,"content":2562,"nodeType":195},{},[2563],{"data":2564,"marks":2565,"value":2566,"nodeType":199},{},[],"Ligne 356","table",{"data":2569,"content":2570,"nodeType":195},{},[2571,2575,2580],{"data":2572,"marks":2573,"value":2574,"nodeType":199},{},[],"Cette mention dans votre déclaration fiscale permet à l'administration de ",{"data":2576,"marks":2577,"value":2579,"nodeType":199},{},[2578],{"type":411},"contrôler la cohérence",{"data":2581,"marks":2582,"value":2583,"nodeType":199},{},[]," entre le déficit déclaré, le montant reporté et la créance constatée. Un écart ou une omission peut entraîner un rejet de votre option ou une régularisation ultérieure.",{"data":2585,"content":2586,"nodeType":248},{},[2587],{"data":2588,"marks":2589,"value":2590,"nodeType":199},{},[],"Comptabilisation de la provision de carry back",{"data":2592,"content":2593,"nodeType":195},{},[2594,2598,2603,2607,2612,2616,2625],{"data":2595,"marks":2596,"value":2597,"nodeType":199},{},[],"Sur le ",{"data":2599,"marks":2600,"value":2602,"nodeType":199},{},[2601],{"type":411},"plan comptable",{"data":2604,"marks":2605,"value":2606,"nodeType":199},{},[],", la créance de carry back doit être ",{"data":2608,"marks":2609,"value":2611,"nodeType":199},{},[2610],{"type":411},"enregistrée dans vos comptes ",{"data":2613,"marks":2614,"value":2615,"nodeType":199},{},[],"lors de la ",{"data":2617,"content":2619,"nodeType":204},{"uri":2618},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/cloture-comptable/",[2620],{"data":2621,"marks":2622,"value":2624,"nodeType":199},{},[2623],{"type":212},"clôture de l'exercice",{"data":2626,"marks":2627,"value":2628,"nodeType":199},{},[]," déficitaire.",{"data":2630,"content":2631,"nodeType":195},{},[2632],{"data":2633,"marks":2634,"value":2636,"nodeType":199},{},[2635],{"type":411},"Reprenons l'exemple de notre SARL :",{"data":2638,"content":2639,"nodeType":549},{},[2640,2650],{"data":2641,"content":2642,"nodeType":553},{},[2643],{"data":2644,"content":2645,"nodeType":195},{},[2646],{"data":2647,"marks":2648,"value":2649,"nodeType":199},{},[],"2023 : bénéfice de 300 000 € → IS payé : 75 000 €",{"data":2651,"content":2652,"nodeType":553},{},[2653],{"data":2654,"content":2655,"nodeType":195},{},[2656],{"data":2657,"marks":2658,"value":2659,"nodeType":199},{},[],"2024 : déficit de 200 000 € → Option pour le report en arrière → Créance de 50 000 €",{"data":2661,"content":2662,"nodeType":195},{},[2663,2666,2676],{"data":2664,"marks":2665,"value":215,"nodeType":199},{},[],{"data":2667,"content":2669,"nodeType":204},{"uri":2668},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/ecriture-comptable/",[2670],{"data":2671,"marks":2672,"value":2675,"nodeType":199},{},[2673,2674],{"type":212},{"type":411},"Écriture comptable",{"data":2677,"marks":2678,"value":2680,"nodeType":199},{},[2679],{"type":411}," à la clôture de l'exercice 2024 (déficitaire) :",{"data":2682,"content":2683,"nodeType":2567},{},[2684,2731,2772],{"data":2685,"content":2686,"nodeType":2499},{},[2687,2698,2709,2720],{"data":2688,"content":2689,"nodeType":2476},{},[2690],{"data":2691,"content":2692,"nodeType":195},{},[2693],{"data":2694,"marks":2695,"value":2697,"nodeType":199},{},[2696],{"type":411},"Numéro de compte",{"data":2699,"content":2700,"nodeType":2476},{},[2701],{"data":2702,"content":2703,"nodeType":195},{},[2704],{"data":2705,"marks":2706,"value":2708,"nodeType":199},{},[2707],{"type":411},"Libellé",{"data":2710,"content":2711,"nodeType":2476},{},[2712],{"data":2713,"content":2714,"nodeType":195},{},[2715],{"data":2716,"marks":2717,"value":2719,"nodeType":199},{},[2718],{"type":411},"Débit",{"data":2721,"content":2722,"nodeType":2476},{},[2723],{"data":2724,"content":2725,"nodeType":195},{},[2726],{"data":2727,"marks":2728,"value":2730,"nodeType":199},{},[2729],{"type":411},"Crédit",{"data":2732,"content":2733,"nodeType":2499},{},[2734,2744,2754,2763],{"data":2735,"content":2736,"nodeType":2513},{},[2737],{"data":2738,"content":2739,"nodeType":195},{},[2740],{"data":2741,"marks":2742,"value":2743,"nodeType":199},{},[],"444",{"data":2745,"content":2746,"nodeType":2513},{},[2747],{"data":2748,"content":2749,"nodeType":195},{},[2750],{"data":2751,"marks":2752,"value":2753,"nodeType":199},{},[],"État - Impôts sur les bénéfices",{"data":2755,"content":2756,"nodeType":2513},{},[2757],{"data":2758,"content":2759,"nodeType":195},{},[2760],{"data":2761,"marks":2762,"value":1754,"nodeType":199},{},[],{"data":2764,"content":2765,"nodeType":2513},{},[2766],{"data":2767,"content":2768,"nodeType":195},{},[2769],{"data":2770,"marks":2771,"value":215,"nodeType":199},{},[],{"data":2773,"content":2774,"nodeType":2499},{},[2775,2785,2795,2805],{"data":2776,"content":2777,"nodeType":2513},{},[2778],{"data":2779,"content":2780,"nodeType":195},{},[2781],{"data":2782,"marks":2783,"value":2784,"nodeType":199},{},[],"699",{"data":2786,"content":2787,"nodeType":2513},{},[2788],{"data":2789,"content":2790,"nodeType":195},{},[2791],{"data":2792,"marks":2793,"value":2794,"nodeType":199},{},[],"Produits - Report déficit en arrière",{"data":2796,"content":2797,"nodeType":2513},{},[2798],{"data":2799,"content":2800,"nodeType":195},{},[2801],{"data":2802,"marks":2803,"value":2804,"nodeType":199},{},[],"\n",{"data":2806,"content":2807,"nodeType":2513},{},[2808],{"data":2809,"content":2810,"nodeType":195},{},[2811],{"data":2812,"marks":2813,"value":1754,"nodeType":199},{},[],{"data":2815,"content":2816,"nodeType":195},{},[2817,2821,2825,2834,2838,2843],{"data":2818,"marks":2819,"value":2820,"nodeType":199},{},[],"Cette provision de report en arrière de 50 000 € apparaît à",{"data":2822,"marks":2823,"value":725,"nodeType":199},{},[2824],{"type":411},{"data":2826,"content":2828,"nodeType":204},{"uri":2827},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/actif-et-passif/",[2829],{"data":2830,"marks":2831,"value":2833,"nodeType":199},{},[2832],{"type":212},"l'actif",{"data":2835,"marks":2836,"value":2837,"nodeType":199},{},[]," du bilan 2024 comme une créance sur l'État. Elle ",{"data":2839,"marks":2840,"value":2842,"nodeType":199},{},[2841],{"type":411},"améliore votre situation nette comptable",{"data":2844,"marks":2845,"value":2846,"nodeType":199},{},[],", même si elle ne génère pas de flux de trésorerie immédiat.",{"data":2848,"content":2849,"nodeType":195},{},[2850],{"data":2851,"marks":2852,"value":2853,"nodeType":199},{},[],"En 2025, l'exercice est bénéficiaire avec un IS calculé de 20 000 €.",{"data":2855,"content":2856,"nodeType":195},{},[2857],{"data":2858,"marks":2859,"value":2861,"nodeType":199},{},[2860],{"type":411},"Écriture comptable de l'imputation en 2025 :",{"data":2863,"content":2864,"nodeType":2567},{},[2865,2908,2950],{"data":2866,"content":2867,"nodeType":2499},{},[2868,2878,2888,2898],{"data":2869,"content":2870,"nodeType":2476},{},[2871],{"data":2872,"content":2873,"nodeType":195},{},[2874],{"data":2875,"marks":2876,"value":2697,"nodeType":199},{},[2877],{"type":411},{"data":2879,"content":2880,"nodeType":2476},{},[2881],{"data":2882,"content":2883,"nodeType":195},{},[2884],{"data":2885,"marks":2886,"value":2708,"nodeType":199},{},[2887],{"type":411},{"data":2889,"content":2890,"nodeType":2476},{},[2891],{"data":2892,"content":2893,"nodeType":195},{},[2894],{"data":2895,"marks":2896,"value":2719,"nodeType":199},{},[2897],{"type":411},{"data":2899,"content":2900,"nodeType":2476},{},[2901],{"data":2902,"content":2903,"nodeType":195},{},[2904],{"data":2905,"marks":2906,"value":2730,"nodeType":199},{},[2907],{"type":411},{"data":2909,"content":2910,"nodeType":2499},{},[2911,2921,2931,2941],{"data":2912,"content":2913,"nodeType":2513},{},[2914],{"data":2915,"content":2916,"nodeType":195},{},[2917],{"data":2918,"marks":2919,"value":2920,"nodeType":199},{},[],"695",{"data":2922,"content":2923,"nodeType":2513},{},[2924],{"data":2925,"content":2926,"nodeType":195},{},[2927],{"data":2928,"marks":2929,"value":2930,"nodeType":199},{},[],"Impôts sur les bénéfices",{"data":2932,"content":2933,"nodeType":2513},{},[2934],{"data":2935,"content":2936,"nodeType":195},{},[2937],{"data":2938,"marks":2939,"value":2940,"nodeType":199},{},[],"20 000 €",{"data":2942,"content":2943,"nodeType":2513},{},[2944],{"data":2945,"content":2946,"nodeType":195},{},[2947],{"data":2948,"marks":2949,"value":215,"nodeType":199},{},[],{"data":2951,"content":2952,"nodeType":2499},{},[2953,2962,2971,2980],{"data":2954,"content":2955,"nodeType":2513},{},[2956],{"data":2957,"content":2958,"nodeType":195},{},[2959],{"data":2960,"marks":2961,"value":2743,"nodeType":199},{},[],{"data":2963,"content":2964,"nodeType":2513},{},[2965],{"data":2966,"content":2967,"nodeType":195},{},[2968],{"data":2969,"marks":2970,"value":2753,"nodeType":199},{},[],{"data":2972,"content":2973,"nodeType":2513},{},[2974],{"data":2975,"content":2976,"nodeType":195},{},[2977],{"data":2978,"marks":2979,"value":2804,"nodeType":199},{},[],{"data":2981,"content":2982,"nodeType":2513},{},[2983],{"data":2984,"content":2985,"nodeType":195},{},[2986],{"data":2987,"marks":2988,"value":2940,"nodeType":199},{},[],{"data":2990,"content":2991,"nodeType":195},{},[2992],{"data":2993,"marks":2994,"value":2995,"nodeType":199},{},[],"Après cette imputation, il reste 30 000 € de créance au compte 444, disponible pour les exercices suivants. Si l'exercice 2026 génère un IS suffisant, la SARL pourra imputer tout ou partie des 30 000 € restants dans la limite de 5 ans à compter de la clôture 2024.",{"data":2997,"content":2998,"nodeType":195},{},[2999,3002,3007],{"data":3000,"marks":3001,"value":1285,"nodeType":199},{},[],{"data":3003,"marks":3004,"value":1291,"nodeType":199},{},[3005,3006],{"type":212},{"type":411},{"data":3008,"marks":3009,"value":3010,"nodeType":199},{},[]," : la créance de carry back n'est pas imposable lors de sa constatation comptable. Elle ne constitue pas un produit imposable, mais une simple créance sur l'administration fiscale correspondant à un trop-perçu d'impôt.",{"data":3012,"content":3013,"nodeType":417},{},[3014],{"data":3015,"marks":3016,"value":3017,"nodeType":199},{},[],"Carry back ou report en avant : quel choix faire ? ",{"data":3019,"content":3020,"nodeType":248},{},[3021],{"data":3022,"marks":3023,"value":3024,"nodeType":199},{},[],"Tableau comparatif des deux dispositifs",{"data":3026,"content":3027,"nodeType":195},{},[3028,3031,3036,3040,3045],{"data":3029,"marks":3030,"value":664,"nodeType":199},{},[],{"data":3032,"marks":3033,"value":3035,"nodeType":199},{},[3034],{"type":411},"système fiscal français",{"data":3037,"marks":3038,"value":3039,"nodeType":199},{},[]," propose",{"data":3041,"marks":3042,"value":3044,"nodeType":199},{},[3043],{"type":411}," deux mécanismes de gestion des déficits. ",{"data":3046,"marks":3047,"value":3048,"nodeType":199},{},[],"Voici leurs principales différences pour vous aider à choisir la meilleure option.",{"data":3050,"content":3051,"nodeType":2567},{},[3052,3088,3121,3154,3187,3220,3253,3286],{"data":3053,"content":3054,"nodeType":2499},{},[3055,3066,3077],{"data":3056,"content":3057,"nodeType":2476},{},[3058],{"data":3059,"content":3060,"nodeType":195},{},[3061],{"data":3062,"marks":3063,"value":3065,"nodeType":199},{},[3064],{"type":411},"Critère",{"data":3067,"content":3068,"nodeType":2476},{},[3069],{"data":3070,"content":3071,"nodeType":195},{},[3072],{"data":3073,"marks":3074,"value":3076,"nodeType":199},{},[3075],{"type":411},"Report en arrière",{"data":3078,"content":3079,"nodeType":2476},{},[3080],{"data":3081,"content":3082,"nodeType":195},{},[3083],{"data":3084,"marks":3085,"value":3087,"nodeType":199},{},[3086],{"type":411},"Report en avant",{"data":3089,"content":3090,"nodeType":2499},{},[3091,3101,3111],{"data":3092,"content":3093,"nodeType":2513},{},[3094],{"data":3095,"content":3096,"nodeType":195},{},[3097],{"data":3098,"marks":3099,"value":3100,"nodeType":199},{},[],"Direction du report",{"data":3102,"content":3103,"nodeType":2513},{},[3104],{"data":3105,"content":3106,"nodeType":195},{},[3107],{"data":3108,"marks":3109,"value":3110,"nodeType":199},{},[],"Sur l’exercice N-1 uniquement",{"data":3112,"content":3113,"nodeType":2513},{},[3114],{"data":3115,"content":3116,"nodeType":195},{},[3117],{"data":3118,"marks":3119,"value":3120,"nodeType":199},{},[],"Sur les exercices futurs N+1, N+2…",{"data":3122,"content":3123,"nodeType":2499},{},[3124,3134,3144],{"data":3125,"content":3126,"nodeType":2513},{},[3127],{"data":3128,"content":3129,"nodeType":195},{},[3130],{"data":3131,"marks":3132,"value":3133,"nodeType":199},{},[],"Durée d’utilisation",{"data":3135,"content":3136,"nodeType":2513},{},[3137],{"data":3138,"content":3139,"nodeType":195},{},[3140],{"data":3141,"marks":3142,"value":3143,"nodeType":199},{},[],"1 seul exercice antérieur",{"data":3145,"content":3146,"nodeType":2513},{},[3147],{"data":3148,"content":3149,"nodeType":195},{},[3150],{"data":3151,"marks":3152,"value":3153,"nodeType":199},{},[],"Illimitée dans le temps",{"data":3155,"content":3156,"nodeType":2499},{},[3157,3167,3177],{"data":3158,"content":3159,"nodeType":2513},{},[3160],{"data":3161,"content":3162,"nodeType":195},{},[3163],{"data":3164,"marks":3165,"value":3166,"nodeType":199},{},[],"Plafond",{"data":3168,"content":3169,"nodeType":2513},{},[3170],{"data":3171,"content":3172,"nodeType":195},{},[3173],{"data":3174,"marks":3175,"value":3176,"nodeType":199},{},[],"1 M € + bénéfice de N-1 (le plus petit)",{"data":3178,"content":3179,"nodeType":2513},{},[3180],{"data":3181,"content":3182,"nodeType":195},{},[3183],{"data":3184,"marks":3185,"value":3186,"nodeType":199},{},[],"1 M € + 50 % du bénéfice excédentaire par an",{"data":3188,"content":3189,"nodeType":2499},{},[3190,3200,3210],{"data":3191,"content":3192,"nodeType":2513},{},[3193],{"data":3194,"content":3195,"nodeType":195},{},[3196],{"data":3197,"marks":3198,"value":3199,"nodeType":199},{},[],"Démarche",{"data":3201,"content":3202,"nodeType":2513},{},[3203],{"data":3204,"content":3205,"nodeType":195},{},[3206],{"data":3207,"marks":3208,"value":3209,"nodeType":199},{},[],"Formulaire 2039-SD obligatoire",{"data":3211,"content":3212,"nodeType":2513},{},[3213],{"data":3214,"content":3215,"nodeType":195},{},[3216],{"data":3217,"marks":3218,"value":3219,"nodeType":199},{},[],"Automatique, aucune formalité",{"data":3221,"content":3222,"nodeType":2499},{},[3223,3233,3243],{"data":3224,"content":3225,"nodeType":2513},{},[3226],{"data":3227,"content":3228,"nodeType":195},{},[3229],{"data":3230,"marks":3231,"value":3232,"nodeType":199},{},[],"Obtenu",{"data":3234,"content":3235,"nodeType":2513},{},[3236],{"data":3237,"content":3238,"nodeType":195},{},[3239],{"data":3240,"marks":3241,"value":3242,"nodeType":199},{},[],"Créance fiscale immédiate",{"data":3244,"content":3245,"nodeType":2513},{},[3246],{"data":3247,"content":3248,"nodeType":195},{},[3249],{"data":3250,"marks":3251,"value":3252,"nodeType":199},{},[],"Réduction de l'IS sur exercices futurs",{"data":3254,"content":3255,"nodeType":2499},{},[3256,3266,3276],{"data":3257,"content":3258,"nodeType":2513},{},[3259],{"data":3260,"content":3261,"nodeType":195},{},[3262],{"data":3263,"marks":3264,"value":3265,"nodeType":199},{},[],"Délai d’utilisation",{"data":3267,"content":3268,"nodeType":2513},{},[3269],{"data":3270,"content":3271,"nodeType":195},{},[3272],{"data":3273,"marks":3274,"value":3275,"nodeType":199},{},[],"5 ans puis remboursement possible",{"data":3277,"content":3278,"nodeType":2513},{},[3279],{"data":3280,"content":3281,"nodeType":195},{},[3282],{"data":3283,"marks":3284,"value":3285,"nodeType":199},{},[],"Jusqu'à épuisement total du déficit",{"data":3287,"content":3288,"nodeType":2499},{},[3289,3299,3309],{"data":3290,"content":3291,"nodeType":2513},{},[3292],{"data":3293,"content":3294,"nodeType":195},{},[3295],{"data":3296,"marks":3297,"value":3298,"nodeType":199},{},[],"Combinaison ",{"data":3300,"content":3301,"nodeType":2513},{},[3302],{"data":3303,"content":3304,"nodeType":195},{},[3305],{"data":3306,"marks":3307,"value":3308,"nodeType":199},{},[],"Excédent reportable en avant",{"data":3310,"content":3311,"nodeType":2513},{},[3312],{"data":3313,"content":3314,"nodeType":195},{},[3315],{"data":3316,"marks":3317,"value":3318,"nodeType":199},{},[],"Peut recevoir des déficits non reportés en arrière",{"data":3320,"content":3321,"nodeType":195},{},[3322],{"data":3323,"marks":3324,"value":3325,"nodeType":199},{},[],"Les deux dispositifs peuvent se combiner : la partie du déficit non reportée en arrière (dépassant 1 M € ou le bénéfice N-1) bascule automatiquement en report en avant.",{"data":3327,"content":3328,"nodeType":248},{},[3329],{"data":3330,"marks":3331,"value":3332,"nodeType":199},{},[],"Quand privilégier le report en arrière ?",{"data":3334,"content":3335,"nodeType":195},{},[3336,3340],{"data":3337,"marks":3338,"value":3339,"nodeType":199},{},[],"Plusieurs situations rendent ",{"data":3341,"marks":3342,"value":3344,"nodeType":199},{},[3343],{"type":411},"l'option pour le report en arrière particulièrement avantageuse :",{"data":3346,"content":3347,"nodeType":549},{},[3348,3370,3385,3400],{"data":3349,"content":3350,"nodeType":553},{},[3351],{"data":3352,"content":3353,"nodeType":195},{},[3354,3359,3362,3366],{"data":3355,"marks":3356,"value":3358,"nodeType":199},{},[3357],{"type":411},"Bénéfice important en N-1",{"data":3360,"marks":3361,"value":951,"nodeType":199},{},[],{"data":3363,"marks":3364,"value":725,"nodeType":199},{},[3365],{"type":411},{"data":3367,"marks":3368,"value":3369,"nodeType":199},{},[],"plus le bénéfice antérieur est élevé, plus le montant déclarable et la créance seront importants ;",{"data":3371,"content":3372,"nodeType":553},{},[3373],{"data":3374,"content":3375,"nodeType":195},{},[3376,3381],{"data":3377,"marks":3378,"value":3380,"nodeType":199},{},[3379],{"type":411},"Besoin de trésorerie immédiate",{"data":3382,"marks":3383,"value":3384,"nodeType":199},{},[]," : la créance peut être utilisée dès l'année suivante pour réduire vos acomptes d'IS, améliorant rapidement votre trésorerie ;",{"data":3386,"content":3387,"nodeType":553},{},[3388],{"data":3389,"content":3390,"nodeType":195},{},[3391,3396],{"data":3392,"marks":3393,"value":3395,"nodeType":199},{},[3394],{"type":411},"Incertitude sur les bénéfices futurs",{"data":3397,"marks":3398,"value":3399,"nodeType":199},{},[]," : si vous ne savez pas quand votre entreprise redeviendra bénéficiaire, mieux vaut sécuriser une créance immédiate ;",{"data":3401,"content":3402,"nodeType":553},{},[3403],{"data":3404,"content":3405,"nodeType":195},{},[3406,3411,3414,3418],{"data":3407,"marks":3408,"value":3410,"nodeType":199},{},[3409],{"type":411},"Entreprise en difficulté passagère",{"data":3412,"marks":3413,"value":951,"nodeType":199},{},[],{"data":3415,"marks":3416,"value":725,"nodeType":199},{},[3417],{"type":411},{"data":3419,"marks":3420,"value":3421,"nodeType":199},{},[],"le carry back offre un soutien de trésorerie rapide pour traverser une période délicate.",{"data":3423,"content":3424,"nodeType":195},{},[3425,3428,3433,3436,3440],{"data":3426,"marks":3427,"value":1285,"nodeType":199},{},[],{"data":3429,"marks":3430,"value":1291,"nodeType":199},{},[3431,3432],{"type":212},{"type":411},{"data":3434,"marks":3435,"value":951,"nodeType":199},{},[],{"data":3437,"marks":3438,"value":725,"nodeType":199},{},[3439],{"type":411},{"data":3441,"marks":3442,"value":3443,"nodeType":199},{},[],"si vous anticipez des bénéfices importants prochainement, le report en avant peut offrir une optimisation fiscale plus importante sur la durée.",{"data":3445,"content":3446,"nodeType":248},{},[3447],{"data":3448,"marks":3449,"value":3450,"nodeType":199},{},[],"Erreurs fréquentes à éviter",{"data":3452,"content":3453,"nodeType":195},{},[3454,3459,3463,3468],{"data":3455,"marks":3456,"value":3458,"nodeType":199},{},[3457],{"type":411},"Plusieurs pièges ",{"data":3460,"marks":3461,"value":3462,"nodeType":199},{},[],"peuvent nuire à votre ",{"data":3464,"marks":3465,"value":3467,"nodeType":199},{},[3466],{"type":411},"optimisation fiscale ",{"data":3469,"marks":3470,"value":3471,"nodeType":199},{},[],"lors de l'utilisation du carry back.",{"data":3473,"content":3474,"nodeType":195},{},[3475],{"data":3476,"marks":3477,"value":3479,"nodeType":199},{},[3478],{"type":411},"1. Oublier de déposer le formulaire 2039-SD",{"data":3481,"content":3482,"nodeType":195},{},[3483],{"data":3484,"marks":3485,"value":3486,"nodeType":199},{},[],"Sans ce document, votre déficit bascule automatiquement en report en avant. Cette option perdue est définitive pour l'exercice concerné.",{"data":3488,"content":3489,"nodeType":195},{},[3490],{"data":3491,"marks":3492,"value":3494,"nodeType":199},{},[3493],{"type":411},"2. Confondre déficit comptable et déficit fiscal",{"data":3496,"content":3497,"nodeType":195},{},[3498],{"data":3499,"marks":3500,"value":3501,"nodeType":199},{},[],"Seul le déficit fiscal (après retraitements) compte pour le report en arrière. Un déficit comptable peut correspondre à un résultat fiscal bénéficiaire après correction des charges non déductibles.",{"data":3503,"content":3504,"nodeType":195},{},[3505],{"data":3506,"marks":3507,"value":3509,"nodeType":199},{},[3508],{"type":411},"3. Ne pas suivre l'utilisation de la créance",{"data":3511,"content":3512,"nodeType":195},{},[3513],{"data":3514,"marks":3515,"value":3516,"nodeType":199},{},[],"Faute de suivi rigoureux, certaines entreprises oublient d'imputer leur créance sur leurs acomptes ou laissent passer le délai de 5 ans sans demander le remboursement.",{"data":3518,"content":3519,"nodeType":195},{},[3520],{"data":3521,"marks":3522,"value":3524,"nodeType":199},{},[3523],{"type":411},"4. Ne pas vérifier le résultat de l'exercice précédent",{"data":3526,"content":3527,"nodeType":195},{},[3528],{"data":3529,"marks":3530,"value":3531,"nodeType":199},{},[],"Le report en arrière nécessite obligatoirement un bénéfice fiscal en N-1. Si l'exercice antérieur est également déficitaire, le report en arrière devient impossible. Vérifiez systématiquement le résultat fiscal avant d’opter.",{"data":3533,"content":3534,"nodeType":417},{},[3535],{"data":3536,"marks":3537,"value":3538,"nodeType":199},{},[],"Comment Clementinefr. vous accompagne dans la gestion de vos déficits fiscaux ?",{"data":3540,"content":3541,"nodeType":195},{},[3542],{"data":3543,"marks":3544,"value":3545,"nodeType":199},{},[],"Gérer un report nécessite une expertise comptable pointue et une connaissance approfondie de la fiscalité. Clemetine.fr vous accompagne avec notre offre Expert-comptable en ligne pour optimiser votre stratégie fiscale.",{"data":3547,"content":3548,"nodeType":195},{},[3549,3553,3558],{"data":3550,"marks":3551,"value":3552,"nodeType":199},{},[],"Notre ",{"data":3554,"marks":3555,"value":3557,"nodeType":199},{},[3556],{"type":411},"équipe d'experts ",{"data":3559,"marks":3560,"value":3561,"nodeType":199},{},[],"vous aide à :",{"data":3563,"content":3564,"nodeType":549},{},[3565,3575,3585,3595,3605],{"data":3566,"content":3567,"nodeType":553},{},[3568],{"data":3569,"content":3570,"nodeType":195},{},[3571],{"data":3572,"marks":3573,"value":3574,"nodeType":199},{},[],"Analyser votre situation et déterminer si le report en arrière est pertinent ;",{"data":3576,"content":3577,"nodeType":553},{},[3578],{"data":3579,"content":3580,"nodeType":195},{},[3581],{"data":3582,"marks":3583,"value":3584,"nodeType":199},{},[],"Remplir le formulaire 2039-SD sans erreur ;",{"data":3586,"content":3587,"nodeType":553},{},[3588],{"data":3589,"content":3590,"nodeType":195},{},[3591],{"data":3592,"marks":3593,"value":3594,"nodeType":199},{},[],"Comptabiliser correctement votre créance fiscale ;",{"data":3596,"content":3597,"nodeType":553},{},[3598],{"data":3599,"content":3600,"nodeType":195},{},[3601],{"data":3602,"marks":3603,"value":3604,"nodeType":199},{},[],"Suivre l'imputation sur vos futurs acomptes d'IS ;",{"data":3606,"content":3607,"nodeType":553},{},[3608],{"data":3609,"content":3610,"nodeType":195},{},[3611],{"data":3612,"marks":3613,"value":3614,"nodeType":199},{},[],"Comparer carry back et report en avant selon vos perspectives.",{"data":3616,"content":3617,"nodeType":195},{},[3618,3622,3627],{"data":3619,"marks":3620,"value":3621,"nodeType":199},{},[],"Avec Clementine.fr, vous bénéficiez d'un ",{"data":3623,"marks":3624,"value":3626,"nodeType":199},{},[3625],{"type":411},"accompagnement personnalisé ",{"data":3628,"marks":3629,"value":3630,"nodeType":199},{},[],"pour transformer vos déficits en opportunités d'optimisation fiscale.",{"data":3632,"content":3633,"nodeType":195},{},[3634,3638,3647],{"data":3635,"marks":3636,"value":3637,"nodeType":199},{},[],"👉 ",{"data":3639,"content":3641,"nodeType":204},{"uri":3640},"https://www.clementine.fr/tarifs/",[3642],{"data":3643,"marks":3644,"value":3646,"nodeType":199},{},[3645],{"type":212},"Découvrez l'offre expertise de Clementine.fr",{"data":3648,"marks":3649,"value":3650,"nodeType":199},{},[]," et optimisez votre fiscalité.",{"data":3652,"content":3653,"nodeType":417},{},[3654],{"data":3655,"marks":3656,"value":3657,"nodeType":199},{},[],"FAQ ",{"data":3659,"content":3660,"nodeType":248},{},[3661],{"data":3662,"marks":3663,"value":3664,"nodeType":199},{},[],"C'est quoi le carry back ?",{"data":3666,"content":3667,"nodeType":195},{},[3668],{"data":3669,"marks":3670,"value":3671,"nodeType":199},{},[],"Le carry back, ou report en arrière des déficits, permet à une entreprise soumise à l'IS de reporter un déficit fiscal sur le bénéfice de l'exercice précédent. Cette opération génère une créance fiscale correspondante au trop-perçu d'impôt déjà payé, utilisable pendant 5 ans.",{"data":3673,"content":3674,"nodeType":248},{},[3675],{"data":3676,"marks":3677,"value":3678,"nodeType":199},{},[],"Quel est l’intérêt du carry back ?",{"data":3680,"content":3681,"nodeType":195},{},[3682],{"data":3683,"marks":3684,"value":3685,"nodeType":199},{},[],"Il améliore immédiatement la trésorerie en générant une créance fiscale utilisable dès l'année suivante. Il permet de récupérer une partie de l'IS déjà payé par les entreprises sans attendre de futurs bénéfices, offrant ainsi un soutien financier précieux à celles traversant une période déficitaire.",{"data":3687,"content":3688,"nodeType":248},{},[3689],{"data":3690,"marks":3691,"value":3692,"nodeType":199},{},[],"Comment calculer le montant du carry back ?",{"data":3694,"content":3695,"nodeType":195},{},[3696],{"data":3697,"marks":3698,"value":3699,"nodeType":199},{},[],"Le montant de la créance correspond à la différence entre l'IS payé en N-1 et l'IS recalculé après imputation du déficit. Formule : Créance = IS payé N-1 - (Bénéfice N-1 - Déficit N) × Taux IS. Le report est plafonné à 1 million d'euros et au bénéfice de l'exercice précédent.",{"data":3701,"content":3702,"nodeType":248},{},[3703],{"data":3704,"marks":3705,"value":3706,"nodeType":199},{},[],"Comment demander le remboursement du report ?",{"data":3708,"content":3709,"nodeType":195},{},[3710],{"data":3711,"marks":3712,"value":3713,"nodeType":199},{},[],"Remplissez le formulaire n°2039-SD lors de la déclaration de résultat de l'exercice déficitaire. La créance s'impute sur vos acomptes d'IS pendant 5 ans. Passé ce délai, vous pouvez demander le remboursement de la créance via réclamation auprès du SIE.","Carry back : définition, calcul et avantages fiscaux 2026","Découvrez comment récupérer l'impôt déjà payé grâce au carry back. Conditions, calcul de la créance et démarches pour optimiser votre trésorerie d'entreprise.",["Island",3717],{"key":3718,"result":3719},"FooterRight_xChizOkZHtfKMx5OucLyrTuMks1upRtLOjoJMGXqo",{"head":3720},{},["Island",3722],{"key":3723,"result":3724},"FooterBottom_SscEr0q32ZkdOufuXx5gAIgjWbNuigcJd3pxKDYeqc",{"head":3725},{},["Island",3727],{"key":3728,"result":3729},"PromotionModalContent_Djo69sGGP7gOnSn6zLgYPPnxq9dVaG0JrR147xTmAE",{"head":3730},{},"3380",["Island",3733],{"key":3734,"result":3735},"BlogArticleTocLinks_XoxPBt8voc0vQ81ASkLmF5UZPSRRCxUPsDWSXCabHA",{"head":3736},{},["Island",3738],{"key":3739,"result":3740},"BlogArticleContent_334ewnO6rWwL19zsxQmSpMuV12G7qhguj9p6WYgnQtg",{"head":3741},{"link":3742,"script":3748},[3743],{"rel":3744,"as":3745,"href":3746,"imagesizes":3747},"preload","image","https://images.ctfassets.net/97bcek6xbwhd/1dCw1iKg9soHVGDocpjApR/846179e2069794733818dc164b139c0a/carry_back.webp?w=1536&h=864&fm=webp","(max-width: 768px) 100vw, (max-width: 1024px) 100vw, (max-width: 1280px) 50vw, (max-width: 1536px) 50vw, 50vw",[3749],{"type":3750,"key":3751,"nodes":3752,"tagPriority":3762,"data-nuxt-schema-org":3763},"application/ld+json","schema-org-graph",[3753,3756,3758,3760],{"name":3664,"acceptedAnswer":3754,"_resolver":3755},"\u003Cp>Le carry back, ou report en arrière des déficits, permet à une entreprise soumise à l&#39;IS de reporter un déficit fiscal sur le bénéfice de l&#39;exercice précédent. Cette opération génère une créance fiscale correspondante au trop-perçu d&#39;impôt déjà payé, utilisable pendant 5 ans.\u003C/p>","question",{"name":3678,"acceptedAnswer":3757,"_resolver":3755},"\u003Cp>Il améliore immédiatement la trésorerie en générant une créance fiscale utilisable dès l&#39;année suivante. Il permet de récupérer une partie de l&#39;IS déjà payé par les entreprises sans attendre de futurs bénéfices, offrant ainsi un soutien financier précieux à celles traversant une période déficitaire.\u003C/p>",{"name":3692,"acceptedAnswer":3759,"_resolver":3755},"\u003Cp>Le montant de la créance correspond à la différence entre l&#39;IS payé en N-1 et l&#39;IS recalculé après imputation du déficit. Formule : Créance = IS payé N-1 - (Bénéfice N-1 - Déficit N) × Taux IS. Le report est plafonné à 1 million d&#39;euros et au bénéfice de l&#39;exercice précédent.\u003C/p>",{"name":3706,"acceptedAnswer":3761,"_resolver":3755},"\u003Cp>Remplissez le formulaire n°2039-SD lors de la déclaration de résultat de l&#39;exercice déficitaire. La créance s&#39;impute sur vos acomptes d&#39;IS pendant 5 ans. Passé ce délai, vous pouvez demander le remboursement de la créance via réclamation auprès du SIE.\u003C/p>","high",true,["Island",3765],{"key":3766,"result":3767},"PromotionBarContent_qgH3DzkwsibRJb04DapaWuiLSDmQOKgVzF5L49Ow20",{"head":3768},{},["Island",3770],{"key":3771,"result":3772},"BlogSectionRelated_jB7a9IUZEruYMk2gYdx4sRcoaBM1PaAQB943lbEPjyo",{"head":3773},{},1778497068489]