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Mais quelle est la différence entre ",[],{},{"nodeType":62,"value":6843,"marks":6844,"data":6846},"arrhes ou acompte",[6845],{"type":274},{},{"nodeType":62,"value":6848,"marks":6849,"data":6850},", et quelles conséquences peuvent en découler ? Comprendre cette distinction est essentiel pour éviter les litiges, sécuriser vos transactions et protéger vos intérêts, que vous soyez client ou professionnel.",[],{},{"nodeType":58,"data":6852,"content":6853},{},[6854],{"nodeType":62,"value":6855,"marks":6856,"data":6857},"Dans cet article, nous vous expliquons simplement ce que sont les arrhes et les acomptes, nous présentons un tableau récapitulatif clair de leurs différences, nous détaillons les risques en cas de mauvaise utilisation et nous vous guidons pour choisir la solution la plus adaptée.",[],{},{"nodeType":280,"data":6859,"content":6860},{},[6861],{"nodeType":62,"value":6862,"marks":6863,"data":6864},"À quoi correspondent les arrhes ?",[],{},{"nodeType":58,"data":6866,"content":6867},{},[6868,6873],{"nodeType":62,"value":6869,"marks":6870,"data":6872},"Les arrhes correspondent à une somme versée à l’avance par un client (qu’il soit particulier ou professionnel) à un vendeur lors de l’achat d’un bien ou d’une prestation de service",[6871],{"type":274},{},{"nodeType":62,"value":2656,"marks":6874,"data":6875},[],{},{"nodeType":58,"data":6877,"content":6878},{},[6879,6883,6888,6892,6897],{"nodeType":62,"value":6880,"marks":6881,"data":6882},"Elles jouent le rôle d’un geste de bonne foi, qui marque l’intention d’acheter, mais ",[],{},{"nodeType":62,"value":6884,"marks":6885,"data":6887},"n’engagent pas définitivement les parties",[6886],{"type":274},{},{"nodeType":62,"value":6889,"marks":6890,"data":6891},". Concrètement, cela signifie que les deux parties peuvent ",[],{},{"nodeType":62,"value":6893,"marks":6894,"data":6896},"revenir sur leur décision",[6895],{"type":274},{},{"nodeType":62,"value":6898,"marks":6899,"data":6900},", même après le versement des arrhes. ",[],{},{"nodeType":58,"data":6902,"content":6903},{},[6904],{"nodeType":62,"value":6905,"marks":6906,"data":6907},"En ce qui concerne le remboursement des arrhes, la loi précise que : ",[],{},{"nodeType":790,"data":6909,"content":6910},{},[6911,6934],{"nodeType":716,"data":6912,"content":6913},{},[6914],{"nodeType":58,"data":6915,"content":6916},{},[6917,6922,6926,6931],{"nodeType":62,"value":6918,"marks":6919,"data":6921},"Si l’acheteur annule",[6920],{"type":274},{},{"nodeType":62,"value":6923,"marks":6924,"data":6925},", sauf mention contraire indiquée dans le contrat, il ",[],{},{"nodeType":62,"value":6927,"marks":6928,"data":6930},"perd la somme versée",[6929],{"type":274},{},{"nodeType":62,"value":2656,"marks":6932,"data":6933},[],{},{"nodeType":716,"data":6935,"content":6936},{},[6937],{"nodeType":58,"data":6938,"content":6939},{},[6940,6945,6949,6954],{"nodeType":62,"value":6941,"marks":6942,"data":6944},"Si le vendeur annule",[6943],{"type":274},{},{"nodeType":62,"value":6946,"marks":6947,"data":6948},", l’acheteur peut demander le ",[],{},{"nodeType":62,"value":6950,"marks":6951,"data":6953},"double des arrhes versées",[6952],{"type":274},{},{"nodeType":62,"value":564,"marks":6955,"data":6956},[],{},{"nodeType":58,"data":6958,"content":6959},{},[6960],{"nodeType":62,"value":6961,"marks":6962,"data":6963},"Par exemple : vous réservez un gîte pour vos vacances et versez 200 €. Si ce paiement correspond à des arrhes et que vous annulez, vous perdez ces 200 €, mais le propriétaire ne peut pas vous réclamer le reste du séjour.",[],{},{"nodeType":58,"data":6965,"content":6966},{},[6967,6970,6975],{"nodeType":62,"value":639,"marks":6968,"data":6969},[],{},{"nodeType":62,"value":645,"marks":6971,"data":6974},[6972,6973],{"type":75},{"type":274},{},{"nodeType":62,"value":6976,"marks":6977,"data":6978}," : sans précision dans le contrat, toute somme versée à l’avance est considérée par défaut comme des arrhes.",[],{},{"nodeType":280,"data":6980,"content":6981},{},[6982],{"nodeType":62,"value":6983,"marks":6984,"data":6985},"Qu’est-ce qu’un acompte ?",[],{},{"nodeType":58,"data":6987,"content":6988},{},[6989,6994,7004,7009,7013,7018],{"nodeType":62,"value":6990,"marks":6991,"data":6993},"L’",[6992],{"type":274},{},{"nodeType":67,"data":6995,"content":6997},{"uri":6996},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/facture-d-acompte/",[6998],{"nodeType":62,"value":6999,"marks":7000,"data":7003},"acompte",[7001,7002],{"type":75},{"type":274},{},{"nodeType":62,"value":7005,"marks":7006,"data":7008}," correspond également à une somme versée à l’avance avant la finalisation de l’achat d’un bien ou d’une prestation de services. ",[7007],{"type":274},{},{"nodeType":62,"value":7010,"marks":7011,"data":7012},"Contrairement aux arrhes,",[],{},{"nodeType":62,"value":7014,"marks":7015,"data":7017}," il engage le vendeur ainsi que l’acheteur.",[7016],{"type":274},{},{"nodeType":62,"value":7019,"marks":7020,"data":7021}," ",[],{},{"nodeType":58,"data":7023,"content":7024},{},[7025],{"nodeType":62,"value":7026,"marks":7027,"data":7028},"Concrètement, sauf accord contraire, le vendeur doit honorer sa vente et l’acheteur doit régler le solde. En cas d’annulation, les conséquences dépendent de la partie responsable : ",[],{},{"nodeType":790,"data":7030,"content":7031},{},[7032,7080],{"nodeType":716,"data":7033,"content":7034},{},[7035,7047],{"nodeType":58,"data":7036,"content":7037},{},[7038,7043],{"nodeType":62,"value":7039,"marks":7040,"data":7042},"Si l’acheteur se rétracte",[7041],{"type":274},{},{"nodeType":62,"value":7044,"marks":7045,"data":7046},", le vendeur peut : ",[],{},{"nodeType":790,"data":7048,"content":7049},{},[7050,7060,7070],{"nodeType":716,"data":7051,"content":7052},{},[7053],{"nodeType":58,"data":7054,"content":7055},{},[7056],{"nodeType":62,"value":7057,"marks":7058,"data":7059},"refuser l’annulation et exiger le paiement du solde restant ;",[],{},{"nodeType":716,"data":7061,"content":7062},{},[7063],{"nodeType":58,"data":7064,"content":7065},{},[7066],{"nodeType":62,"value":7067,"marks":7068,"data":7069},"demander en justice l’exécution de la vente ;",[],{},{"nodeType":716,"data":7071,"content":7072},{},[7073],{"nodeType":58,"data":7074,"content":7075},{},[7076],{"nodeType":62,"value":7077,"marks":7078,"data":7079},"accepter et conserver l’acompte et/ou réclamer des dommages et intérêts.",[],{},{"nodeType":716,"data":7081,"content":7082},{},[7083,7095],{"nodeType":58,"data":7084,"content":7085},{},[7086,7091],{"nodeType":62,"value":7087,"marks":7088,"data":7090},"Si le vendeur renonce à la vente",[7089],{"type":274},{},{"nodeType":62,"value":7092,"marks":7093,"data":7094},", le client peut obtenir : ",[],{},{"nodeType":790,"data":7096,"content":7097},{},[7098,7108,7118],{"nodeType":716,"data":7099,"content":7100},{},[7101],{"nodeType":58,"data":7102,"content":7103},{},[7104],{"nodeType":62,"value":7105,"marks":7106,"data":7107},"l’exécution forcée du contrat ; ",[],{},{"nodeType":716,"data":7109,"content":7110},{},[7111],{"nodeType":58,"data":7112,"content":7113},{},[7114],{"nodeType":62,"value":7115,"marks":7116,"data":7117},"le remboursement intégral de l’acompte ; ",[],{},{"nodeType":716,"data":7119,"content":7120},{},[7121],{"nodeType":58,"data":7122,"content":7123},{},[7124],{"nodeType":62,"value":7125,"marks":7126,"data":7127},"le paiement de dommages et intérêts pour le préjudice subi. ",[],{},{"nodeType":58,"data":7129,"content":7130},{},[7131],{"nodeType":62,"value":7132,"marks":7133,"data":7134},"Attention, tout de même, car lorsque le contrat prévoit un droit de rétractation, l’acompte doit être remboursé intégralement si l’acheteur exerce ce droit dans le délai légal. ",[],{},{"nodeType":58,"data":7136,"content":7137},{},[7138],{"nodeType":62,"value":7139,"marks":7140,"data":7141},"Par exemple : un artisan vous facture 1 000 € pour des travaux et vous versez 300 € d’acompte. Si vous vous rétractez après le délai légal, l’artisan peut exiger le paiement du solde et, le cas échéant, demander des dommages et intérêts pour le préjudice subi.",[],{},{"nodeType":280,"data":7143,"content":7144},{},[7145],{"nodeType":62,"value":7146,"marks":7147,"data":7148},"Arrhes ou acompte : tableau récapitulatif de leurs différences",[],{},{"nodeType":58,"data":7150,"content":7151},{},[7152],{"nodeType":62,"value":7153,"marks":7154,"data":7155},"Bien que les arrhes et l’acompte soient tous deux des paiements effectués à l’avance, leurs effets juridiques et financiers diffèrent sensiblement. Le tableau ci-dessous vous permet de visualiser en un coup d’œil ces différences essentielles :  ",[],{},{"nodeType":1464,"data":7157,"content":7158},{},[7159,7194,7228,7262,7296,7330],{"nodeType":1294,"data":7160,"content":7161},{},[7162,7172,7183],{"nodeType":1271,"data":7163,"content":7164},{},[7165],{"nodeType":58,"data":7166,"content":7167},{},[7168],{"nodeType":62,"value":6141,"marks":7169,"data":7171},[7170],{"type":274},{},{"nodeType":1271,"data":7173,"content":7174},{},[7175],{"nodeType":58,"data":7176,"content":7177},{},[7178],{"nodeType":62,"value":7179,"marks":7180,"data":7182},"Arrhes",[7181],{"type":274},{},{"nodeType":1271,"data":7184,"content":7185},{},[7186],{"nodeType":58,"data":7187,"content":7188},{},[7189],{"nodeType":62,"value":7190,"marks":7191,"data":7193},"Acompte",[7192],{"type":274},{},{"nodeType":1294,"data":7195,"content":7196},{},[7197,7208,7218],{"nodeType":1308,"data":7198,"content":7199},{},[7200],{"nodeType":58,"data":7201,"content":7202},{},[7203],{"nodeType":62,"value":7204,"marks":7205,"data":7207},"Engagement des parties",[7206],{"type":274},{},{"nodeType":1308,"data":7209,"content":7210},{},[7211],{"nodeType":58,"data":7212,"content":7213},{},[7214],{"nodeType":62,"value":7215,"marks":7216,"data":7217},"Ni le vendeur ni l’acheteur ne sont obligés de finaliser la transaction.",[],{},{"nodeType":1308,"data":7219,"content":7220},{},[7221],{"nodeType":58,"data":7222,"content":7223},{},[7224],{"nodeType":62,"value":7225,"marks":7226,"data":7227},"Le vendeur doit exécuter la vente/prestation, et l’acheteur doit payer le solde.",[],{},{"nodeType":1294,"data":7229,"content":7230},{},[7231,7242,7252],{"nodeType":1308,"data":7232,"content":7233},{},[7234],{"nodeType":58,"data":7235,"content":7236},{},[7237],{"nodeType":62,"value":7238,"marks":7239,"data":7241},"Annulation par l’acheteur",[7240],{"type":274},{},{"nodeType":1308,"data":7243,"content":7244},{},[7245],{"nodeType":58,"data":7246,"content":7247},{},[7248],{"nodeType":62,"value":7249,"marks":7250,"data":7251},"L’acheteur peut se rétracter, mais perd les arrhes versées.",[],{},{"nodeType":1308,"data":7253,"content":7254},{},[7255],{"nodeType":58,"data":7256,"content":7257},{},[7258],{"nodeType":62,"value":7259,"marks":7260,"data":7261},"Le vendeur peut refuser l’annulation et exiger le paiement du solde ou l’exécution de la vente, ou accepter l’annulation, mais conserver l’acompte et/ou demander des dommages et intérêts.",[],{},{"nodeType":1294,"data":7263,"content":7264},{},[7265,7276,7286],{"nodeType":1308,"data":7266,"content":7267},{},[7268],{"nodeType":58,"data":7269,"content":7270},{},[7271],{"nodeType":62,"value":7272,"marks":7273,"data":7275},"Annulation par le vendeur",[7274],{"type":274},{},{"nodeType":1308,"data":7277,"content":7278},{},[7279],{"nodeType":58,"data":7280,"content":7281},{},[7282],{"nodeType":62,"value":7283,"marks":7284,"data":7285},"Le vendeur doit rembourser le double des arrhes.",[],{},{"nodeType":1308,"data":7287,"content":7288},{},[7289],{"nodeType":58,"data":7290,"content":7291},{},[7292],{"nodeType":62,"value":7293,"marks":7294,"data":7295},"Le client peut obtenir l’exécution forcée du contrat, le remboursement de l’acompte et/ou des dommages et intérêts.",[],{},{"nodeType":1294,"data":7297,"content":7298},{},[7299,7310,7320],{"nodeType":1308,"data":7300,"content":7301},{},[7302],{"nodeType":58,"data":7303,"content":7304},{},[7305],{"nodeType":62,"value":7306,"marks":7307,"data":7309},"Conséquences financières",[7308],{"type":274},{},{"nodeType":1308,"data":7311,"content":7312},{},[7313],{"nodeType":58,"data":7314,"content":7315},{},[7316],{"nodeType":62,"value":7317,"marks":7318,"data":7319},"Risque limité à la perte des arrhes pour l’acheteur ; le professionnel conserve la somme versée, mais perd la vente complète.",[],{},{"nodeType":1308,"data":7321,"content":7322},{},[7323],{"nodeType":58,"data":7324,"content":7325},{},[7326],{"nodeType":62,"value":7327,"marks":7328,"data":7329},"Engagement ferme : risque financier plus important en cas d’annulation, mais sécurise le paiement et réduit le risque d’impayé.",[],{},{"nodeType":1294,"data":7331,"content":7332},{},[7333,7344,7354],{"nodeType":1308,"data":7334,"content":7335},{},[7336],{"nodeType":58,"data":7337,"content":7338},{},[7339],{"nodeType":62,"value":7340,"marks":7341,"data":7343},"Règle par défaut",[7342],{"type":274},{},{"nodeType":1308,"data":7345,"content":7346},{},[7347],{"nodeType":58,"data":7348,"content":7349},{},[7350],{"nodeType":62,"value":7351,"marks":7352,"data":7353},"Si non précisé dans le contrat, la somme versée est considérée comme des arrhes.",[],{},{"nodeType":1308,"data":7355,"content":7356},{},[7357],{"nodeType":58,"data":7358,"content":7359},{},[7360,7364,7373],{"nodeType":62,"value":7361,"marks":7362,"data":7363},"L’acompte doit être explicitement mentionné dans ",[],{},{"nodeType":67,"data":7365,"content":7367},{"uri":7366},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/la-facturation-en-entreprise/",[7368],{"nodeType":62,"value":7369,"marks":7370,"data":7372},"le contrat ou le devis",[7371],{"type":75},{},{"nodeType":62,"value":2656,"marks":7374,"data":7375},[],{},{"nodeType":280,"data":7377,"content":7378},{},[7379],{"nodeType":62,"value":7380,"marks":7381,"data":7382},"Quels sont les risques en cas de mauvaise utilisation des arrhes et des acomptes ?",[],{},{"nodeType":58,"data":7384,"content":7385},{},[7386,7390,7395],{"nodeType":62,"value":7387,"marks":7388,"data":7389},"La distinction entre arrhes ou acompte ne relève pas seulement d’un détail juridique : une mauvaise utilisation ou une absence de précision peut entraîner des ",[],{},{"nodeType":62,"value":7391,"marks":7392,"data":7394},"conséquences importantes en cas de litige",[7393],{"type":274},{},{"nodeType":62,"value":7396,"marks":7397,"data":7398},". Que vous soyez professionnel ou client, les risques sont bien réels.",[],{},{"nodeType":111,"data":7400,"content":7401},{},[7402],{"nodeType":62,"value":7403,"marks":7404,"data":7405},"Une requalification automatique du paiement",[],{},{"nodeType":58,"data":7407,"content":7408},{},[7409,7414,7423,7428],{"nodeType":62,"value":7410,"marks":7411,"data":7413},"En l’absence de ",[7412],{"type":274},{},{"nodeType":67,"data":7415,"content":7416},{"uri":7366},[7417],{"nodeType":62,"value":7418,"marks":7419,"data":7422},"mention claire",[7420,7421],{"type":75},{"type":274},{},{"nodeType":62,"value":7424,"marks":7425,"data":7427}," dans le contrat, le devis ou le bon de commande, la loi considère par défaut que la somme versée correspond à des arrhes",[7426],{"type":274},{},{"nodeType":62,"value":2656,"marks":7429,"data":7430},[],{},{"nodeType":58,"data":7432,"content":7433},{},[7434,7438,7443],{"nodeType":62,"value":7435,"marks":7436,"data":7437},"Concrètement, cela signifie que le client peut annuler librement et que le professionnel ne peut pas exiger le paiement du solde. Cela peut représenter un ",[],{},{"nodeType":62,"value":7439,"marks":7440,"data":7442},"manque à gagner important",[7441],{"type":274},{},{"nodeType":62,"value":7444,"marks":7445,"data":7446},", surtout si vous avez déjà engagé des frais ou acheté du matériel en pensant être protégé par un acompte.",[],{},{"nodeType":111,"data":7448,"content":7449},{},[7450],{"nodeType":62,"value":7451,"marks":7452,"data":7453},"Des pertes financières parfois importantes",[],{},{"nodeType":58,"data":7455,"content":7456},{},[7457,7461,7466],{"nodeType":62,"value":7458,"marks":7459,"data":7460},"Une mauvaise qualification peut avoir un impact direct sur votre trésorerie. En effet, un acompte non précisé peut être requalifié en arrhes. Dans ce cas, si le client annule, ",[],{},{"nodeType":62,"value":7462,"marks":7463,"data":7465},"vous ne pouvez pas l’obliger à régler le solde de la prestation",[7464],{"type":274},{},{"nodeType":62,"value":564,"marks":7467,"data":7468},[],{},{"nodeType":58,"data":7470,"content":7471},{},[7472,7476,7485,7489,7494,7498,7503],{"nodeType":62,"value":7473,"marks":7474,"data":7475},"Les arrhes peuvent également entraîner une perte de ",[],{},{"nodeType":67,"data":7477,"content":7479},{"uri":7478},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/chiffre-daffaires/",[7480],{"nodeType":62,"value":7481,"marks":7482,"data":7484},"chiffre d’affaires",[7483],{"type":75},{},{"nodeType":62,"value":7486,"marks":7487,"data":7488}," indirecte. En cas d’annulation, le professionnel conserve la somme versée, mais ",[],{},{"nodeType":62,"value":7490,"marks":7491,"data":7493},"perd la vente complète",[7492],{"type":274},{},{"nodeType":62,"value":7495,"marks":7496,"data":7497},". 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Ces derniers sont principalement issus des ",{"data":8033,"marks":8034,"value":8036,"nodeType":62},{},[8035],{"type":274},"loyers",{"data":8038,"marks":8039,"value":8040,"nodeType":62},{},[]," perçus par les propriétaires de logements non meublés, mais peuvent également correspondre aux dividendes reçus par une personne détenant des parts de société civile de placement immobilier (SCPI). ",{"data":8042,"content":8043,"nodeType":58},{},[8044,8047,8052,8056,8065],{"data":8045,"marks":8046,"value":639,"nodeType":62},{},[],{"data":8048,"marks":8049,"value":645,"nodeType":62},{},[8050,8051],{"type":75},{"type":274},{"data":8053,"marks":8054,"value":8055,"nodeType":62},{},[]," : c’est le régime micro-BIC qui s’applique pour ",{"data":8057,"content":8059,"nodeType":67},{"uri":8058},"https://www.clementine.fr/blog/calculateurs/simulateur-lmnp/",[8060],{"data":8061,"marks":8062,"value":8064,"nodeType":62},{},[8063],{"type":75},"location meublée",{"data":8066,"marks":8067,"value":2656,"nodeType":62},{},[],{"data":8069,"content":8070,"nodeType":111},{},[8071],{"data":8072,"marks":8073,"value":8074,"nodeType":62},{},[],"Fonctionnement du régime et déclaration des revenus fonciers",{"data":8076,"content":8077,"nodeType":58},{},[8078,8082,8087,8091,8100,8104,8109],{"data":8079,"marks":8080,"value":8081,"nodeType":62},{},[],"Ce régime permet de ne pas détailler les charges engagées et de bénéficier d’un ",{"data":8083,"marks":8084,"value":8086,"nodeType":62},{},[8085],{"type":274},"abattement forfaitaire de 30 % ",{"data":8088,"marks":8089,"value":8090,"nodeType":62},{},[],"censé couvrir l’ensemble des charges. La déclaration des ",{"data":8092,"content":8094,"nodeType":67},{"uri":8093},"https://www.clementine.fr/blog/taxes-et-impots/revenus-fonciers-comment-sont-ils-imposes/",[8095],{"data":8096,"marks":8097,"value":8099,"nodeType":62},{},[8098],{"type":75},"revenus fonciers",{"data":8101,"marks":8102,"value":8103,"nodeType":62},{},[]," est alors facilitée pour les propriétaires qui n’ont qu’à déclarer le montant brut de ceux-ci dans la ",{"data":8105,"marks":8106,"value":8108,"nodeType":62},{},[8107],{"type":274},"case 4BE de la déclaration de revenus n° 2042 (CERFA n° 13330)",{"data":8110,"marks":8111,"value":2656,"nodeType":62},{},[],{"data":8113,"content":8114,"nodeType":58},{},[8115,8119],{"data":8116,"marks":8117,"value":8118,"nodeType":62},{},[],"Par exemple, si un propriétaire perçoit des loyers mensuels de 800 € (hors charges) sur 12 mois, le montant brut sera calculé comme suit : 800 € x 12 = 9 600 €. L’administration fiscale appliquera ensuite l’abattement de 30 %, soit 2 880 €. Le revenu net imposable sera donc de 6 720 €, ce qui signifie que ",{"data":8120,"marks":8121,"value":8123,"nodeType":62},{},[8122],{"type":274},"seuls 70 % des loyers sont effectivement imposés.",{"data":8125,"content":8126,"nodeType":280},{},[8127],{"data":8128,"marks":8129,"value":8130,"nodeType":62},{},[],"Qui peut bénéficier du régime micro-foncier ?",{"data":8132,"content":8133,"nodeType":58},{},[8134,8138,8143,8147,8152,8156,8161],{"data":8135,"marks":8136,"value":8137,"nodeType":62},{},[],"Le régime micro-foncier est applicable d’office pour les ",{"data":8139,"marks":8140,"value":8142,"nodeType":62},{},[8141],{"type":274},"propriétaires louant des logements non meublés",{"data":8144,"marks":8145,"value":8146,"nodeType":62},{},[]," dont les revenus fonciers",{"data":8148,"marks":8149,"value":8151,"nodeType":62},{},[8150],{"type":274}," n’excèdent pas 15 000 € par an",{"data":8153,"marks":8154,"value":8155,"nodeType":62},{},[]," et dont les biens mis en location ",{"data":8157,"marks":8158,"value":8160,"nodeType":62},{},[8159],{"type":274},"ne bénéficient d’aucun régime particulier",{"data":8162,"marks":8163,"value":2656,"nodeType":62},{},[],{"data":8165,"content":8166,"nodeType":58},{},[8167,8171,8176,8184,8187,8192],{"data":8168,"marks":8169,"value":8170,"nodeType":62},{},[],"Il peut également concerner les ",{"data":8172,"marks":8173,"value":8175,"nodeType":62},{},[8174],{"type":274},"associés des ",{"data":8177,"content":8178,"nodeType":67},{"uri":4010},[8179],{"data":8180,"marks":8181,"value":3994,"nodeType":62},{},[8182,8183],{"type":75},{"type":274},{"data":8185,"marks":8186,"value":926,"nodeType":62},{},[],{"data":8188,"marks":8189,"value":8191,"nodeType":62},{},[8190],{"type":274},"lorsque les conditions suivantes sont réunies",{"data":8193,"marks":8194,"value":8195,"nodeType":62},{},[]," : ",{"data":8197,"content":8198,"nodeType":790},{},[8199,8220,8230,8240,8250],{"data":8200,"content":8201,"nodeType":716},{},[8202],{"data":8203,"content":8204,"nodeType":58},{},[8205,8209,8216],{"data":8206,"marks":8207,"value":8208,"nodeType":62},{},[],"La société est à l’",{"data":8210,"content":8211,"nodeType":67},{"uri":4105},[8212],{"data":8213,"marks":8214,"value":4112,"nodeType":62},{},[8215],{"type":75},{"data":8217,"marks":8218,"value":8219,"nodeType":62},{},[]," (IR).",{"data":8221,"content":8222,"nodeType":716},{},[8223],{"data":8224,"content":8225,"nodeType":58},{},[8226],{"data":8227,"marks":8228,"value":8229,"nodeType":62},{},[],"Le ou les biens loués sont non meublés.",{"data":8231,"content":8232,"nodeType":716},{},[8233],{"data":8234,"content":8235,"nodeType":58},{},[8236],{"data":8237,"marks":8238,"value":8239,"nodeType":62},{},[],"Le total des revenus fonciers bruts perçus par l’associé (y compris sa quote-part dans les recettes de la société) ne dépasse pas 15 000 €. ",{"data":8241,"content":8242,"nodeType":716},{},[8243],{"data":8244,"content":8245,"nodeType":58},{},[8246],{"data":8247,"marks":8248,"value":8249,"nodeType":62},{},[],"L’associé est également directement propriétaire d’au moins un logement donné en location nue.",{"data":8251,"content":8252,"nodeType":716},{},[8253],{"data":8254,"content":8255,"nodeType":58},{},[8256],{"data":8257,"marks":8258,"value":8259,"nodeType":62},{},[],"Les logements détenus par la société et ceux dont l’associé est propriétaire ne bénéficient pas d’un régime particulier.",{"data":8261,"content":8262,"nodeType":58},{},[8263],{"data":8264,"marks":8265,"value":8266,"nodeType":62},{},[],"Il existe plusieurs cas où les propriétaires peuvent être exclus du régime micro-foncier. C’est, par exemple, le cas de ceux détenant : ",{"data":8268,"content":8269,"nodeType":790},{},[8270,8280,8303],{"data":8271,"content":8272,"nodeType":716},{},[8273],{"data":8274,"content":8275,"nodeType":58},{},[8276],{"data":8277,"marks":8278,"value":8279,"nodeType":62},{},[],"des monuments historiques (ou biens assimilés) ;",{"data":8281,"content":8282,"nodeType":716},{},[8283],{"data":8284,"content":8285,"nodeType":58},{},[8286,8290,8299],{"data":8287,"marks":8288,"value":8289,"nodeType":62},{},[],"des logements bénéficiant du dispositif ",{"data":8291,"content":8293,"nodeType":67},{"uri":8292},"https://www.economie.gouv.fr/particuliers/gerer-mon-argent/investir-dans-limmobilier/locavantages-louez-abordable-et-beneficiez-dune-reduction-dimpot",[8294],{"data":8295,"marks":8296,"value":8298,"nodeType":62},{},[8297],{"type":75},"Loc’Avantages",{"data":8300,"marks":8301,"value":8302,"nodeType":62},{},[]," ;",{"data":8304,"content":8305,"nodeType":716},{},[8306],{"data":8307,"content":8308,"nodeType":58},{},[8309],{"data":8310,"marks":8311,"value":8312,"nodeType":62},{},[],"des logements bénéficiant d’un dispositif d’amortissement (Périssol, Besson neuf, Robien, etc.). ",{"data":8314,"content":8315,"nodeType":58},{},[8316,8320,8329],{"data":8317,"marks":8318,"value":8319,"nodeType":62},{},[],"Toutes les exclusions sont détaillées dans le document ",{"data":8321,"content":8323,"nodeType":67},{"uri":8322},"https://bofip.impots.gouv.fr/bofip/3973-PGP.html/identifiant%3DBOI-RFPI-DECLA-10-20250306#Cas_d%E2%80%99exclusion_31",[8324],{"data":8325,"marks":8326,"value":8328,"nodeType":62},{},[8327],{"type":75},"RFPI - Revenus fonciers - Régime micro-foncier",{"data":8330,"marks":8331,"value":8332,"nodeType":62},{},[]," disponible sur le site du Bulletin officiel des finances publiques (BOFIP). ",{"data":8334,"content":8335,"nodeType":58},{},[8336,8339,8344,8348,8353],{"data":8337,"marks":8338,"value":639,"nodeType":62},{},[],{"data":8340,"marks":8341,"value":645,"nodeType":62},{},[8342,8343],{"type":75},{"type":274},{"data":8345,"marks":8346,"value":8347,"nodeType":62},{},[]," : en cas de mariage ou de pacs, ",{"data":8349,"marks":8350,"value":8352,"nodeType":62},{},[8351],{"type":274},"une seule déclaration de revenus fonciers doit être effectuée",{"data":8354,"marks":8355,"value":8356,"nodeType":62},{},[],". Il faut donc s’assurer que l’ensemble des revenus fonciers du foyer reste inférieur à 15 000 € et que les biens mis en location ne sont pas concernés par les exclusions pour que vous puissiez bénéficier du régime micro-foncier.",{"data":8358,"content":8359,"nodeType":280},{},[8360],{"data":8361,"marks":8362,"value":8363,"nodeType":62},{},[],"Les avantages et les limites du régime micro-foncier",{"data":8365,"content":8366,"nodeType":58},{},[8367],{"data":8368,"marks":8369,"value":8370,"nodeType":62},{},[],"Maintenant que nous avons défini ce régime et les conditions à respecter pour en bénéficier, il est pertinent de s’intéresser à ses avantages et à ses limites. ",{"data":8372,"content":8373,"nodeType":58},{},[8374],{"data":8375,"marks":8376,"value":8377,"nodeType":62},{},[],"Le tableau ci-dessous permet de les comparer rapidement pour mieux comprendre ce que ce régime offre, et ce qu’il ne permet pas : ",{"data":8379,"content":8380,"nodeType":1464},{},[8381,8404],{"data":8382,"content":8383,"nodeType":1294},{},[8384,8394],{"data":8385,"content":8386,"nodeType":1271},{},[8387],{"data":8388,"content":8389,"nodeType":58},{},[8390],{"data":8391,"marks":8392,"value":8393,"nodeType":62},{},[],"Avantages",{"data":8395,"content":8396,"nodeType":1271},{},[8397],{"data":8398,"content":8399,"nodeType":58},{},[8400],{"data":8401,"marks":8402,"value":8403,"nodeType":62},{},[],"Inconvénients",{"data":8405,"content":8406,"nodeType":1294},{},[8407,8453],{"data":8408,"content":8409,"nodeType":1308},{},[8410,8422,8438],{"data":8411,"content":8412,"nodeType":58},{},[8413,8418],{"data":8414,"marks":8415,"value":8417,"nodeType":62},{},[8416],{"type":274},"Déclaration simplifiée",{"data":8419,"marks":8420,"value":8421,"nodeType":62},{},[]," : les revenus fonciers se déclarent une seule fois par an et l’abattement de 30 % est automatiquement appliqué par l’administration fiscale.",{"data":8423,"content":8424,"nodeType":58},{},[8425,8429,8434],{"data":8426,"marks":8427,"value":8428,"nodeType":62},{},[],"Idéal pour les ",{"data":8430,"marks":8431,"value":8433,"nodeType":62},{},[8432],{"type":274},"petits revenus fonciers",{"data":8435,"marks":8436,"value":8437,"nodeType":62},{},[]," (\u003C 15 000 €), avec moins de formalités administratives.",{"data":8439,"content":8440,"nodeType":58},{},[8441,8445,8450],{"data":8442,"marks":8443,"value":8444,"nodeType":62},{},[],"Convient aux propriétaires qui ",{"data":8446,"marks":8447,"value":8449,"nodeType":62},{},[8448],{"type":274},"ne veulent pas tenir de comptabilité détaillée",{"data":8451,"marks":8452,"value":2656,"nodeType":62},{},[],{"data":8454,"content":8455,"nodeType":1308},{},[8456,8472,8497],{"data":8457,"content":8458,"nodeType":58},{},[8459,8463,8468],{"data":8460,"marks":8461,"value":8462,"nodeType":62},{},[],"Ne permet ",{"data":8464,"marks":8465,"value":8467,"nodeType":62},{},[8466],{"type":274},"aucune déduction",{"data":8469,"marks":8470,"value":8471,"nodeType":62},{},[]," des charges ponctuelles ou des travaux réalisés.",{"data":8473,"content":8474,"nodeType":58},{},[8475,8480,8484,8493],{"data":8476,"marks":8477,"value":8479,"nodeType":62},{},[8478],{"type":274},"Impossible d’accéder à certains dispositifs",{"data":8481,"marks":8482,"value":8483,"nodeType":62},{},[]," (",{"data":8485,"content":8487,"nodeType":67},{"uri":8486},"https://www.clementine.fr/blog/calculateurs/defiscalisation-pinel/",[8488],{"data":8489,"marks":8490,"value":8492,"nodeType":62},{},[8491],{"type":75},"Pinel",{"data":8494,"marks":8495,"value":8496,"nodeType":62},{},[],", Périssol, Borloo, etc.).",{"data":8498,"content":8499,"nodeType":58},{},[8500,8504,8509],{"data":8501,"marks":8502,"value":8503,"nodeType":62},{},[],"L’abattement forfaitaire peut être inférieur aux charges réelles, donc ",{"data":8505,"marks":8506,"value":8508,"nodeType":62},{},[8507],{"type":274},"moins avantageux pour les propriétaires ayant beaucoup de dépenses",{"data":8510,"marks":8511,"value":2656,"nodeType":62},{},[],{"data":8513,"content":8514,"nodeType":58},{},[8515],{"data":8516,"marks":8517,"value":8518,"nodeType":62},{},[],"En observant les avantages et inconvénients du micro-foncier, on comprend mieux comment ce régime se distingue du régime réel, notamment selon les charges et la complexité de la gestion locative. ",{"data":8520,"content":8521,"nodeType":280},{},[8522],{"data":8523,"marks":8524,"value":8525,"nodeType":62},{},[],"Comment choisir entre micro-foncier et régime réel ?",{"data":8527,"content":8528,"nodeType":58},{},[8529,8533,8538],{"data":8530,"marks":8531,"value":8532,"nodeType":62},{},[],"Pour un propriétaire dont les revenus fonciers annuels ne dépassent pas 15 000 €, deux options sont possibles : ",{"data":8534,"marks":8535,"value":8537,"nodeType":62},{},[8536],{"type":274},"le régime micro-foncier ou le régime réel",{"data":8539,"marks":8540,"value":8541,"nodeType":62},{},[],". Chacun présente des avantages différents selon la situation :",{"data":8543,"content":8544,"nodeType":790},{},[8545,8578],{"data":8546,"content":8547,"nodeType":716},{},[8548],{"data":8549,"content":8550,"nodeType":58},{},[8551,8556,8560,8565,8569,8574],{"data":8552,"marks":8553,"value":8555,"nodeType":62},{},[8554],{"type":274},"Micro-foncier",{"data":8557,"marks":8558,"value":8559,"nodeType":62},{},[]," : simple et rapide, un ",{"data":8561,"marks":8562,"value":8564,"nodeType":62},{},[8563],{"type":274},"abattement de 30 %",{"data":8566,"marks":8567,"value":8568,"nodeType":62},{},[]," est automatiquement appliqué sur les loyers déclarés. ",{"data":8570,"marks":8571,"value":8573,"nodeType":62},{},[8572],{"type":274},"Aucun calcul de charges n’est nécessaire",{"data":8575,"marks":8576,"value":8577,"nodeType":62},{},[],", ce qui convient particulièrement si les dépenses (travaux, intérêts d’emprunt, assurances, etc.) sont limitées.",{"data":8579,"content":8580,"nodeType":716},{},[8581],{"data":8582,"content":8583,"nodeType":58},{},[8584,8589,8593,8598,8602,8607],{"data":8585,"marks":8586,"value":8588,"nodeType":62},{},[8587],{"type":274},"Régime réel",{"data":8590,"marks":8591,"value":8592,"nodeType":62},{},[]," : plus complet, il permet de ",{"data":8594,"marks":8595,"value":8597,"nodeType":62},{},[8596],{"type":274},"déduire toutes les charges réelles",{"data":8599,"marks":8600,"value":8601,"nodeType":62},{},[],". Si vos dépenses dépassent vos loyers, vous pouvez générer un ",{"data":8603,"marks":8604,"value":8606,"nodeType":62},{},[8605],{"type":274},"déficit foncier",{"data":8608,"marks":8609,"value":8610,"nodeType":62},{},[],", qui peut réduire votre impôt sur le revenu. ",{"data":8612,"content":8613,"nodeType":58},{},[8614,8617,8622],{"data":8615,"marks":8616,"value":639,"nodeType":62},{},[],{"data":8618,"marks":8619,"value":645,"nodeType":62},{},[8620,8621],{"type":75},{"type":274},{"data":8623,"marks":8624,"value":8625,"nodeType":62},{},[]," : lorsqu’un propriétaire opte pour le régime réel plutôt que pour le régime micro-foncier, la décision est irrévocable pendant 3 ans. ",{"data":8627,"content":8628,"nodeType":58},{},[8629],{"data":8630,"marks":8631,"value":8632,"nodeType":62},{},[],"Pour savoir quel régime est le plus avantageux, il convient de : ",{"data":8634,"content":8635,"nodeType":3317},{},[8636,8646,8669],{"data":8637,"content":8638,"nodeType":716},{},[8639],{"data":8640,"content":8641,"nodeType":58},{},[8642],{"data":8643,"marks":8644,"value":8645,"nodeType":62},{},[],"Déterminer le montant des revenus fonciers et appliquer un abattement de 30 %. ",{"data":8647,"content":8648,"nodeType":716},{},[8649],{"data":8650,"content":8651,"nodeType":58},{},[8652,8656,8665],{"data":8653,"marks":8654,"value":8655,"nodeType":62},{},[],"Calculer le coût total des charges réelles qui pourraient être déduites (travaux, intérêts d’",{"data":8657,"content":8659,"nodeType":67},{"uri":8658},"https://www.clementine.fr/blog/calculateurs/montant-remboursement-emprunt/",[8660],{"data":8661,"marks":8662,"value":8664,"nodeType":62},{},[8663],{"type":75},"emprunt",{"data":8666,"marks":8667,"value":8668,"nodeType":62},{},[],", etc.). ",{"data":8670,"content":8671,"nodeType":716},{},[8672],{"data":8673,"content":8674,"nodeType":58},{},[8675],{"data":8676,"marks":8677,"value":8678,"nodeType":62},{},[],"Comparer les résultats obtenus : si les charges réelles représentent plus de 30 % des loyers, le régime réel sera plus intéressant ; sinon, le micro-foncier reste plus avantageux.",{"data":8680,"content":8681,"nodeType":58},{},[8682],{"data":8683,"marks":8684,"value":8685,"nodeType":62},{},[],"Voici un exemple concret avec des loyers annuels de 12 000 € et des charges réelles de 4 500 € : ",{"data":8687,"content":8688,"nodeType":790},{},[8689,8699],{"data":8690,"content":8691,"nodeType":716},{},[8692],{"data":8693,"content":8694,"nodeType":58},{},[8695],{"data":8696,"marks":8697,"value":8698,"nodeType":62},{},[],"30 % des loyers = 3 600 €",{"data":8700,"content":8701,"nodeType":716},{},[8702],{"data":8703,"content":8704,"nodeType":58},{},[8705],{"data":8706,"marks":8707,"value":8708,"nodeType":62},{},[],"Charges réelles (4 500 €) > abattement (3 600 €), c’est donc le régime réel qui est le plus avantageux.",{"data":8710,"content":8711,"nodeType":58},{},[8712],{"data":8713,"marks":8714,"value":8715,"nodeType":62},{},[],"Cette approche permet de visualiser rapidement quel régime optimise vos impôts tout en tenant compte de vos dépenses et de la gestion de vos biens.",{"data":8717,"content":8718,"nodeType":280},{},[8719],{"data":8720,"marks":8721,"value":8722,"nodeType":62},{},[],"Micro-foncier et multi-bien : comment ça fonctionne ?",{"data":8724,"content":8725,"nodeType":58},{},[8726],{"data":8727,"marks":8728,"value":8729,"nodeType":62},{},[],"Lorsque l’on détient plusieurs biens immobiliers, le fonctionnement du micro-foncier devient un peu plus subtil. Il est important de comprendre comment le plafond de 15 000 € s’applique et quelles conséquences cela peut avoir sur votre choix de régime fiscal.",{"data":8731,"content":8732,"nodeType":111},{},[8733],{"data":8734,"marks":8735,"value":8736,"nodeType":62},{},[],"Un plafond global pour tout le foyer fiscal",{"data":8738,"content":8739,"nodeType":58},{},[8740],{"data":8741,"marks":8742,"value":8743,"nodeType":62},{},[],"Le seuil de 15 000 € s’applique à l’ensemble des revenus fonciers, incluant : ",{"data":8745,"content":8746,"nodeType":790},{},[8747,8757,8767],{"data":8748,"content":8749,"nodeType":716},{},[8750],{"data":8751,"content":8752,"nodeType":58},{},[8753],{"data":8754,"marks":8755,"value":8756,"nodeType":62},{},[],"tous vos biens loués nus ;",{"data":8758,"content":8759,"nodeType":716},{},[8760],{"data":8761,"content":8762,"nodeType":58},{},[8763],{"data":8764,"marks":8765,"value":8766,"nodeType":62},{},[],"les éventuels dividendes de SCPI ; ",{"data":8768,"content":8769,"nodeType":716},{},[8770],{"data":8771,"content":8772,"nodeType":58},{},[8773],{"data":8774,"marks":8775,"value":8776,"nodeType":62},{},[],"les revenus fonciers perçus par votre conjoint.",{"data":8778,"content":8779,"nodeType":58},{},[8780,8785],{"data":8781,"marks":8782,"value":8784,"nodeType":62},{},[8783],{"type":274},"Ce n’est donc pas un plafond par logement, mais un plafond global pour le foyer",{"data":8786,"marks":8787,"value":8788,"nodeType":62},{},[],". Même si un bien reste « petit », les autres loyers et revenus fonciers s’additionnent.",{"data":8790,"content":8791,"nodeType":58},{},[8792],{"data":8793,"marks":8794,"value":8795,"nodeType":62},{},[],"Supposons que vous possédez deux biens et que vous percevez des revenus liés à une SCPI : ",{"data":8797,"content":8798,"nodeType":790},{},[8799,8809,8819],{"data":8800,"content":8801,"nodeType":716},{},[8802],{"data":8803,"content":8804,"nodeType":58},{},[8805],{"data":8806,"marks":8807,"value":8808,"nodeType":62},{},[],"Bien 1 : 6 000 € de loyers",{"data":8810,"content":8811,"nodeType":716},{},[8812],{"data":8813,"content":8814,"nodeType":58},{},[8815],{"data":8816,"marks":8817,"value":8818,"nodeType":62},{},[],"Bien 2 : 5 000 € ",{"data":8820,"content":8821,"nodeType":716},{},[8822],{"data":8823,"content":8824,"nodeType":58},{},[8825],{"data":8826,"marks":8827,"value":8828,"nodeType":62},{},[],"SCPI : 4 500 €",{"data":8830,"content":8831,"nodeType":58},{},[8832],{"data":8833,"marks":8834,"value":8835,"nodeType":62},{},[],"Le total atteint alors 15 500 €. Vous dépassez le plafond autorisé pour bénéficier du micro-foncier, le passage au régime réel est alors obligatoire.",{"data":8837,"content":8838,"nodeType":111},{},[8839],{"data":8840,"marks":8841,"value":8842,"nodeType":62},{},[],"Peut-on choisir un régime différent par bien ?",{"data":8844,"content":8845,"nodeType":58},{},[8846,8850,8855],{"data":8847,"marks":8848,"value":8849,"nodeType":62},{},[],"Il n’est pas possible de choisir un régime différent par bien, car le régime fiscal s’applique à l’ensemble de vos revenus fonciers. 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Passé ce délai, ils perdent définitivement leur droit au remboursement (forclusion).",{"data":10875,"content":10876,"nodeType":58},{},[10877,10880,10885,10889,10894,10898,10903,10907,10912,10916,10921,10925,10930],{"data":10878,"marks":10879,"value":3761,"nodeType":62},{},[],{"data":10881,"marks":10882,"value":10884,"nodeType":62},{},[10883],{"type":274},"remboursement ",{"data":10886,"marks":10887,"value":10888,"nodeType":62},{},[],"s'effectue selon un ",{"data":10890,"marks":10891,"value":10893,"nodeType":62},{},[10892],{"type":274},"ordre de priorité strict",{"data":10895,"marks":10896,"value":10897,"nodeType":62},{},[]," fixé par la loi : ",{"data":10899,"marks":10900,"value":10902,"nodeType":62},{},[10901],{"type":274},"créances salariales ",{"data":10904,"marks":10905,"value":10906,"nodeType":62},{},[],"(super-privilège), ",{"data":10908,"marks":10909,"value":10911,"nodeType":62},{},[10910],{"type":274},"créances postérieures",{"data":10913,"marks":10914,"value":10915,"nodeType":62},{},[]," au jugement (fournisseurs après ouverture), ",{"data":10917,"marks":10918,"value":10920,"nodeType":62},{},[10919],{"type":274},"créances garanties",{"data":10922,"marks":10923,"value":10924,"nodeType":62},{},[]," (privilèges, hypothèques, nantissements) et ",{"data":10926,"marks":10927,"value":10929,"nodeType":62},{},[10928],{"type":274},"créances chirographaires ",{"data":10931,"marks":10932,"value":10933,"nodeType":62},{},[],"(sans garantie, simples factures).",{"data":10935,"content":10936,"nodeType":58},{},[10937,10941,10946,10949,10953],{"data":10938,"marks":10939,"value":10940,"nodeType":62},{},[],"En cas d'insuffisance d'actifs, lorsque la vente des biens ne suffit pas à rembourser tous les créanciers, le tribunal prononce une ",{"data":10942,"marks":10943,"value":10945,"nodeType":62},{},[10944],{"type":274},"clôture pour insuffisance d'actifs",{"data":10947,"marks":10948,"value":2656,"nodeType":62},{},[],{"data":10950,"marks":10951,"value":926,"nodeType":62},{},[10952],{"type":274},{"data":10954,"marks":10955,"value":10956,"nodeType":62},{},[],"Les créanciers non désintéressés perdent alors leur créance sans aucun remboursement.",{"data":10958,"content":10959,"nodeType":280},{},[10960],{"data":10961,"marks":10962,"value":10963,"nodeType":62},{},[],"Comment éviter le dépôt de bilan ? 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Cette procédure ",{"data":10988,"marks":10989,"value":10991,"nodeType":62},{},[10990],{"type":274},"100 % confidentielle ",{"data":10993,"marks":10994,"value":10995,"nodeType":62},{},[],"n'entraîne ",{"data":10997,"marks":10998,"value":11000,"nodeType":62},{},[10999],{"type":274},"aucune publication",{"data":11002,"marks":11003,"value":11004,"nodeType":62},{},[]," et préserve totalement votre image.",{"data":11006,"content":11007,"nodeType":58},{},[11008,11012,11017,11021,11026,11029,11033,11037,11042],{"data":11009,"marks":11010,"value":11011,"nodeType":62},{},[],"Très",{"data":11013,"marks":11014,"value":11016,"nodeType":62},{},[11015],{"type":274}," flexible et rapide",{"data":11018,"marks":11019,"value":11020,"nodeType":62},{},[]," (quelques semaines seulement), elle relève de votre seule initiative en tant que dirigeant. Vous déposez une demande auprès du président du tribunal qui désigne un ",{"data":11022,"marks":11023,"value":11025,"nodeType":62},{},[11024],{"type":274},"mandataire ad hoc",{"data":11027,"marks":11028,"value":2656,"nodeType":62},{},[],{"data":11030,"marks":11031,"value":926,"nodeType":62},{},[11032],{"type":274},{"data":11034,"marks":11035,"value":11036,"nodeType":62},{},[],"Ce dernier mène des négociations avec vos créanciers pour obtenir des remises de dettes, des délais de paiement ou des échelonnements. L'objectif consiste à parvenir à un ",{"data":11038,"marks":11039,"value":11041,"nodeType":62},{},[11040],{"type":274},"accord amiable ",{"data":11043,"marks":11044,"value":11045,"nodeType":62},{},[],"avec vos principaux créanciers.",{"data":11047,"content":11048,"nodeType":58},{},[11049,11052,11057],{"data":11050,"marks":11051,"value":688,"nodeType":62},{},[],{"data":11053,"marks":11054,"value":11056,"nodeType":62},{},[11055],{"type":274},"avantages",{"data":11058,"marks":11059,"value":11060,"nodeType":62},{},[]," sont nombreux : confidentialité totale, rapidité d'exécution et image de marque préservée. En revanche, vos créanciers ne sont pas obligés d'accepter les propositions, aucun gel des poursuites n'intervient et vous supportez le coût des honoraires du mandataire.",{"data":11062,"content":11063,"nodeType":111},{},[11064],{"data":11065,"marks":11066,"value":11067,"nodeType":62},{},[],"La conciliation",{"data":11069,"content":11070,"nodeType":58},{},[11071,11074,11079,11083,11088,11092,11097,11101,11106],{"data":11072,"marks":11073,"value":3394,"nodeType":62},{},[],{"data":11075,"marks":11076,"value":11078,"nodeType":62},{},[11077],{"type":274},"procédure de conciliation",{"data":11080,"marks":11081,"value":11082,"nodeType":62},{},[]," s'applique",{"data":11084,"marks":11085,"value":11087,"nodeType":62},{},[11086],{"type":274}," avant la cessation des paiements",{"data":11089,"marks":11090,"value":11091,"nodeType":62},{},[]," ou dans les 45 jours suivant celle-ci. Cette ",{"data":11093,"marks":11094,"value":11096,"nodeType":62},{},[11095],{"type":274},"procédure confidentielle",{"data":11098,"marks":11099,"value":11100,"nodeType":62},{},[]," est encadrée par le tribunal et dure ",{"data":11102,"marks":11103,"value":11105,"nodeType":62},{},[11104],{"type":274},"4 mois",{"data":11107,"marks":11108,"value":11109,"nodeType":62},{},[],". Cette durée peut-être prolongée d’un mois pour atteindre 5 mois maximum.",{"data":11111,"content":11112,"nodeType":58},{},[11113,11117,11122,11126,11131],{"data":11114,"marks":11115,"value":11116,"nodeType":62},{},[],"Vous déposez une demande au tribunal qui nomme un conciliateur chargé de mener les ",{"data":11118,"marks":11119,"value":11121,"nodeType":62},{},[11120],{"type":274},"négociations ",{"data":11123,"marks":11124,"value":11125,"nodeType":62},{},[],"avec vos créanciers. 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Les inconvénients incluent un",{"data":11151,"marks":11152,"value":11154,"nodeType":62},{},[11153],{"type":274}," délai court de 5 mois maximum",{"data":11156,"marks":11157,"value":11158,"nodeType":62},{},[],", l'absence d'obligation d'acceptation des créanciers et une publication si vous demandez l'homologation.",{"data":11160,"content":11161,"nodeType":111},{},[11162],{"data":11163,"marks":11164,"value":11165,"nodeType":62},{},[],"La sauvegarde",{"data":11167,"content":11168,"nodeType":58},{},[11169,11172,11177,11181,11186,11190,11195],{"data":11170,"marks":11171,"value":3394,"nodeType":62},{},[],{"data":11173,"marks":11174,"value":11176,"nodeType":62},{},[11175],{"type":274},"procédure de sauvegarde ",{"data":11178,"marks":11179,"value":11180,"nodeType":62},{},[],"intervient ",{"data":11182,"marks":11183,"value":11185,"nodeType":62},{},[11184],{"type":274},"avant la cessation des paiements",{"data":11187,"marks":11188,"value":11189,"nodeType":62},{},[]," lorsque vous rencontrez des",{"data":11191,"marks":11192,"value":11194,"nodeType":62},{},[11193],{"type":274}," difficultés insurmontables",{"data":11196,"marks":11197,"value":11198,"nodeType":62},{},[]," mais que votre entreprise n'est pas encore en cessation.",{"data":11200,"content":11201,"nodeType":58},{},[11202,11206,11211,11215,11220,11224,11229,11233],{"data":11203,"marks":11204,"value":11205,"nodeType":62},{},[],"Cette procédure judiciaire publique entraîne une",{"data":11207,"marks":11208,"value":11210,"nodeType":62},{},[11209],{"type":274}," publication ",{"data":11212,"marks":11213,"value":11214,"nodeType":62},{},[],"et déclenche le ",{"data":11216,"marks":11217,"value":11219,"nodeType":62},{},[11218],{"type":274},"gel des dettes ",{"data":11221,"marks":11222,"value":11223,"nodeType":62},{},[],"ainsi que la",{"data":11225,"marks":11226,"value":11228,"nodeType":62},{},[11227],{"type":274}," suspension des poursuites.",{"data":11230,"marks":11231,"value":11232,"nodeType":62},{},[]," Une période d'observation de 6 à 12 mois permet d'établir un",{"data":11234,"marks":11235,"value":11237,"nodeType":62},{},[11236],{"type":274}," plan de sauvegarde sur 10 ans maximum.",{"data":11239,"content":11240,"nodeType":58},{},[11241,11244,11248,11252,11257],{"data":11242,"marks":11243,"value":688,"nodeType":62},{},[],{"data":11245,"marks":11246,"value":11056,"nodeType":62},{},[11247],{"type":274},{"data":11249,"marks":11250,"value":11251,"nodeType":62},{},[]," sont importants : gel des poursuites, protection forte contre les créanciers et plan imposable même sans accord unanime. Les inconvénients comprennent le ",{"data":11253,"marks":11254,"value":11256,"nodeType":62},{},[11255],{"type":274},"caractère public ",{"data":11258,"marks":11259,"value":11260,"nodeType":62},{},[],"de la procédure (image potentiellement dégradée), un coût élevé et une perte de contrôle partiel de la gestion de l’entreprise. ",{"data":11262,"content":11263,"nodeType":280},{},[11264],{"data":11265,"marks":11266,"value":7902,"nodeType":62},{},[],{"data":11268,"content":11269,"nodeType":111},{},[11270],{"data":11271,"marks":11272,"value":11273,"nodeType":62},{},[],"Quelle est la différence entre la liquidation judiciaire et le dépôt de bilan ?",{"data":11275,"content":11276,"nodeType":58},{},[11277],{"data":11278,"marks":11279,"value":11280,"nodeType":62},{},[],"Le dépôt de bilan est la déclaration de cessation des paiements au tribunal. C'est le point de départ de la procédure. La liquidation judiciaire est l'une des issues possibles après cette déclaration, lorsque la situation de l'entreprise est irrémédiablement compromise. ",{"data":11282,"content":11283,"nodeType":111},{},[11284],{"data":11285,"marks":11286,"value":11287,"nodeType":62},{},[],"Quelles sont les conséquences d'un dépôt de bilan ? ",{"data":11289,"content":11290,"nodeType":58},{},[11291],{"data":11292,"marks":11293,"value":11294,"nodeType":62},{},[],"Le dépôt de bilan entraîne le gel des dettes, la suspension des poursuites et l'ouverture d'une procédure (redressement ou liquidation). Un dépôt dans les 45 jours protège le dirigeant. En cas de retard, il risque l'interdiction de gérer et le comblement de passif sur son patrimoine personnel.",{"data":11296,"content":11297,"nodeType":111},{},[11298],{"data":11299,"marks":11300,"value":11301,"nodeType":62},{},[],"Qui paye les dettes en cas de dépôt de bilan ?",{"data":11303,"content":11304,"nodeType":58},{},[11305],{"data":11306,"marks":11307,"value":11308,"nodeType":62},{},[],"Les dettes sont payées par la vente des actifs de l'entreprise (immobilisations, stocks, créances). Le paiement s'effectue selon un ordre de priorité : salariés en premier, puis créanciers garantis, puis les autres créanciers. Si l'actif est insuffisant, certains créanciers ne sont pas remboursés.",{"data":11310,"content":11311,"nodeType":111},{},[11312],{"data":11313,"marks":11314,"value":11315,"nodeType":62},{},[],"Quelles indemnités en cas de dépôt de bilan ?",{"data":11317,"content":11318,"nodeType":58},{},[11319],{"data":11320,"marks":11321,"value":11322,"nodeType":62},{},[],"Les salariés licenciés bénéficient de leurs indemnités de licenciement, du paiement de leurs salaires impayés, de leurs congés payés et de certaines primes. L'AGS (Association pour la Gestion des créances des Salariés) garantit le paiement de ces sommes dans les limites légales prévues.",{"metadata":11324,"sys":11327,"fields":11330},{"tags":11325,"concepts":11326},[],[],{"id":11328,"updatedAt":11329},"3uMbvQ5fzVyVPlB8AeyE8","2026-05-04T08:37:46.518Z",{"slug":11331,"title":11332,"cover":11333,"category":11353,"publishedAt":11365,"content":11366},"tva-et-auto-entrepreneur","TVA et auto-entrepreneur : guide complet des règles 2026",{"metadata":11334,"sys":11337,"fields":11344},{"tags":11335,"concepts":11336},[],[],{"space":11338,"id":11340,"type":168,"createdAt":11341,"updatedAt":11341,"environment":11342,"publishedVersion":390,"revision":319,"locale":27},{"sys":11339},{"type":10,"linkType":11,"id":12},"5LEXkVpql7NNKhn4SG5ruH","2026-05-04T07:13:57.735Z",{"sys":11343},{"id":19,"type":10,"linkType":20},{"title":11345,"description":11346,"file":11347},"TVA et auto-entrepreneur","Cover article TVA et auto-entrepreneur",{"url":11348,"details":11349,"fileName":11352,"contentType":186},"//images.ctfassets.net/97bcek6xbwhd/5LEXkVpql7NNKhn4SG5ruH/928e0bc26b3ea2225749f0d1d9ab70de/tva_et_auto-entrepreneur.webp",{"size":11350,"image":11351},89932,{"width":399,"height":400},"tva et auto-entrepreneur.webp",{"metadata":11354,"sys":11357,"fields":11364},{"tags":11355,"concepts":11356},[],[],{"space":11358,"id":409,"type":14,"createdAt":410,"updatedAt":410,"environment":11360,"publishedVersion":97,"revision":319,"contentType":11362,"locale":27},{"sys":11359},{"type":10,"linkType":11,"id":12},{"sys":11361},{"id":19,"type":10,"linkType":20},{"sys":11363},{"type":10,"linkType":25,"id":415},{"title":417,"slug":418,"metaTitle":419,"metaDescription":420},"2026-05-04",{"data":11367,"content":11368,"nodeType":54},{},[11369,11394,11432,11439,11446,11479,11544,11551,11585,11756,11776,11783,11808,11816,11824,11870,11914,11921,11967,11987,12003,12010,12044,12051,12087,12103,12119,12126,12154,12187,12194,12210,12226,12263,12270,12277,12301,12483,12507,12526,12533,12558,12566,12600,12625,12633,12666,12673,12707,12719,12726,12759,12775,12782,12798,12805,12834,12885,12922,12950,12957,12998,13018,13051,13071,13078,13103,13111,13136,13169,13194,13201,13208,13233,13277,13284,13292,13333,13357,13365,13372,13379,13409,13466,13495,13514,13521,13541,13571,13578,13597,13603,13610,13617,13624,13631,13638,13645,13652],{"data":11370,"content":11371,"nodeType":58},{},[11372,11376,11381,11385,11390],{"data":11373,"marks":11374,"value":11375,"nodeType":62},{},[],"Vous êtes ",{"data":11377,"marks":11378,"value":11380,"nodeType":62},{},[11379],{"type":274},"auto-entrepreneur",{"data":11382,"marks":11383,"value":11384,"nodeType":62},{},[]," et votre chiffre d'affaires augmente ? La question de la ",{"data":11386,"marks":11387,"value":11389,"nodeType":62},{},[11388],{"type":274},"TVA ",{"data":11391,"marks":11392,"value":11393,"nodeType":62},{},[],"se pose alors inévitablement. Entre franchise en base, seuils de dépassement et obligations déclaratives, le régime fiscal peut sembler complexe. ",{"data":11395,"content":11396,"nodeType":58},{},[11397,11401,11406,11410,11419,11423,11428],{"data":11398,"marks":11399,"value":11400,"nodeType":62},{},[],"Concrètement, devez-vous facturer la",{"data":11402,"marks":11403,"value":11405,"nodeType":62},{},[11404],{"type":274}," TVA ",{"data":11407,"marks":11408,"value":11409,"nodeType":62},{},[],"à vos clients ? À partir de quel montant exactement ? Comment effectuer vos ",{"data":11411,"content":11413,"nodeType":67},{"uri":11412},"https://www.clementine.fr/blog/taxes-et-impots/declaration-tva/",[11414],{"data":11415,"marks":11416,"value":11418,"nodeType":62},{},[11417],{"type":75},"déclarations de TVA",{"data":11420,"marks":11421,"value":11422,"nodeType":62},{},[]," si vous dépassez les seuils ? 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Toutes les entreprises basculeront alors vers le régime réel normal avec déclarations régulières.",{"data":13104,"content":13105,"nodeType":58},{},[13106],{"data":13107,"marks":13108,"value":13110,"nodeType":62},{},[13109],{"type":274},"Nouveaux seuils 2027 pour la périodicité :",{"data":13112,"content":13113,"nodeType":58},{},[13114,13118,13123,13127,13132],{"data":13115,"marks":13116,"value":13117,"nodeType":62},{},[],"Par défaut, toutes les entreprises devront effectuer des ",{"data":13119,"marks":13120,"value":13122,"nodeType":62},{},[13121],{"type":274},"déclarations mensuelles",{"data":13124,"marks":13125,"value":13126,"nodeType":62},{},[]," (CA3). Toutefois, une ",{"data":13128,"marks":13129,"value":13131,"nodeType":62},{},[13130],{"type":274},"option pour la déclaration trimestrielle",{"data":13133,"marks":13134,"value":13135,"nodeType":62},{},[]," reste possible si votre entreprise respecte les deux conditions suivantes :",{"data":13137,"content":13138,"nodeType":790},{},[13139,13154],{"data":13140,"content":13141,"nodeType":716},{},[13142],{"data":13143,"content":13144,"nodeType":58},{},[13145,13149],{"data":13146,"marks":13147,"value":13148,"nodeType":62},{},[],"Chiffre d'affaires de l'année précédente ",{"data":13150,"marks":13151,"value":13153,"nodeType":62},{},[13152],{"type":274},"inférieur à 1 million d'euros ;",{"data":13155,"content":13156,"nodeType":716},{},[13157],{"data":13158,"content":13159,"nodeType":58},{},[13160,13164],{"data":13161,"marks":13162,"value":13163,"nodeType":62},{},[],"Chiffre d'affaires de l'année en cours",{"data":13165,"marks":13166,"value":13168,"nodeType":62},{},[13167],{"type":274}," inférieur à 1,1 million d'euros. ",{"data":13170,"content":13171,"nodeType":58},{},[13172,13176,13181,13185,13190],{"data":13173,"marks":13174,"value":13175,"nodeType":62},{},[],"Ces ",{"data":13177,"marks":13178,"value":13180,"nodeType":62},{},[13179],{"type":274},"seuils uniques",{"data":13182,"marks":13183,"value":13184,"nodeType":62},{},[],", révisés tous les trois ans selon l'inflation, s'appliquent à",{"data":13186,"marks":13187,"value":13189,"nodeType":62},{},[13188],{"type":274}," toutes les activités sans distinction entre ventes et services. ",{"data":13191,"marks":13192,"value":13193,"nodeType":62},{},[],"Cette simplification découle de la dématérialisation totale des factures, qui facilite le suivi en temps réel des opérations de TVA.",{"data":13195,"content":13196,"nodeType":280},{},[13197],{"data":13198,"marks":13199,"value":13200,"nodeType":62},{},[],"Comment déclarer la TVA en tant qu'auto-entrepreneur ?",{"data":13202,"content":13203,"nodeType":111},{},[13204],{"data":13205,"marks":13206,"value":13207,"nodeType":62},{},[],"Les étapes administratives lors du passage à la TVA",{"data":13209,"content":13210,"nodeType":58},{},[13211,13215,13220,13224,13229],{"data":13212,"marks":13213,"value":13214,"nodeType":62},{},[],"Dès que vous devenez",{"data":13216,"marks":13217,"value":13219,"nodeType":62},{},[13218],{"type":274}," redevable de la TVA",{"data":13221,"marks":13222,"value":13223,"nodeType":62},{},[],", plusieurs ",{"data":13225,"marks":13226,"value":13228,"nodeType":62},{},[13227],{"type":274},"formalités administratives ",{"data":13230,"marks":13231,"value":13232,"nodeType":62},{},[],"s'imposent auprès de l'administration fiscale.",{"data":13234,"content":13235,"nodeType":58},{},[13236,13240,13245,13249,13254,13258,13263,13273],{"data":13237,"marks":13238,"value":13239,"nodeType":62},{},[],"Vous devez d'abord",{"data":13241,"marks":13242,"value":13244,"nodeType":62},{},[13243],{"type":274}," informer votre SIE",{"data":13246,"marks":13247,"value":13248,"nodeType":62},{},[]," de votre sortie du régime de franchise en base. Cette démarche s'effectue ",{"data":13250,"marks":13251,"value":13253,"nodeType":62},{},[13252],{"type":274},"via votre espace professionnel ",{"data":13255,"marks":13256,"value":13257,"nodeType":62},{},[],"sur impots.gouv.fr. Simultanément, demandez votre",{"data":13259,"marks":13260,"value":13262,"nodeType":62},{},[13261],{"type":274}," numéro de ",{"data":13264,"content":13266,"nodeType":67},{"uri":13265},"https://www.clementine.fr/blog/taxes-et-impots/tva-intracommunautaire/",[13267],{"data":13268,"marks":13269,"value":13272,"nodeType":62},{},[13270,13271],{"type":75},{"type":274},"TVA intracommunautaire",{"data":13274,"marks":13275,"value":13276,"nodeType":62},{},[],", qui vous sera attribué sous 48 heures environ.",{"data":13278,"content":13279,"nodeType":111},{},[13280],{"data":13281,"marks":13282,"value":13283,"nodeType":62},{},[],"La déclaration selon votre régime",{"data":13285,"content":13286,"nodeType":58},{},[13287],{"data":13288,"marks":13289,"value":13291,"nodeType":62},{},[13290],{"type":274},"Jusqu'en 2026 :",{"data":13293,"content":13294,"nodeType":58},{},[13295,13298,13302,13306,13311,13320,13324,13329],{"data":13296,"marks":13297,"value":3761,"nodeType":62},{},[],{"data":13299,"marks":13300,"value":12820,"nodeType":62},{},[13301],{"type":274},{"data":13303,"marks":13304,"value":13305,"nodeType":62},{},[]," impose une",{"data":13307,"marks":13308,"value":13310,"nodeType":62},{},[13309],{"type":274}," déclaration annuelle ",{"data":13312,"content":13313,"nodeType":67},{"uri":12898},[13314],{"data":13315,"marks":13316,"value":13319,"nodeType":62},{},[13317,13318],{"type":75},{"type":274},"CA12",{"data":13321,"marks":13322,"value":13323,"nodeType":62},{},[]," déposée au plus tard le deuxième jour ouvré suivant le 1ᵉʳ mai. Vous versez ",{"data":13325,"marks":13326,"value":13328,"nodeType":62},{},[13327],{"type":274},"deux acomptes semestriels",{"data":13330,"marks":13331,"value":13332,"nodeType":62},{},[]," (juillet et décembre) calculés sur la TVA de l'année précédente, puis régularisez lors de la déclaration annuelle.",{"data":13334,"content":13335,"nodeType":58},{},[13336,13339,13344,13348,13353],{"data":13337,"marks":13338,"value":3761,"nodeType":62},{},[],{"data":13340,"marks":13341,"value":13343,"nodeType":62},{},[13342],{"type":274},"régime réel normal ",{"data":13345,"marks":13346,"value":13347,"nodeType":62},{},[],"nécessite des ",{"data":13349,"marks":13350,"value":13352,"nodeType":62},{},[13351],{"type":274},"déclarations CA3 mensuelles ou trimestrielles",{"data":13354,"marks":13355,"value":13356,"nodeType":62},{},[]," selon votre activité. Vous reversez la TVA collectée moins la TVA déductible chaque période, sans acompte forfaitaire.",{"data":13358,"content":13359,"nodeType":58},{},[13360],{"data":13361,"marks":13362,"value":13364,"nodeType":62},{},[13363],{"type":274},"À partir de 2027 :",{"data":13366,"content":13367,"nodeType":58},{},[13368],{"data":13369,"marks":13370,"value":13371,"nodeType":62},{},[],"Le régime simplifié disparaît. Toutes les entreprises passeront au régime réel normal avec déclarations mensuelles par défaut, ou trimestrielles sur option.",{"data":13373,"content":13374,"nodeType":111},{},[13375],{"data":13376,"marks":13377,"value":13378,"nodeType":62},{},[],"Les mentions obligatoires sur vos factures",{"data":13380,"content":13381,"nodeType":58},{},[13382,13387,13391,13395,13405],{"data":13383,"marks":13384,"value":13386,"nodeType":62},{},[13385],{"type":274},"Une fois assujetti à la TVA,",{"data":13388,"marks":13389,"value":13390,"nodeType":62},{},[]," vos factures doivent respecter un",{"data":13392,"marks":13393,"value":926,"nodeType":62},{},[13394],{"type":274},{"data":13396,"content":13398,"nodeType":67},{"uri":13397},"https://www.clementine.fr/blog/comptabilite-social-et-juridique/les-mentions-obligatoires-sur-vos-factures/",[13399],{"data":13400,"marks":13401,"value":13404,"nodeType":62},{},[13402,13403],{"type":75},{"type":274},"formalisme strict",{"data":13406,"marks":13407,"value":13408,"nodeType":62},{},[]," pour être conformes.",{"data":13410,"content":13411,"nodeType":58},{},[13412,13416,13421,13425,13430,13434,13439,13443,13448,13452,13457,13461],{"data":13413,"marks":13414,"value":13415,"nodeType":62},{},[],"Outre les ",{"data":13417,"marks":13418,"value":13420,"nodeType":62},{},[13419],{"type":274},"mentions habituelles",{"data":13422,"marks":13423,"value":13424,"nodeType":62},{},[]," (identité, date, numéro), vous devez obligatoirement inclure : votre ",{"data":13426,"marks":13427,"value":13429,"nodeType":62},{},[13428],{"type":274},"numéro de TVA intracommunautaire,",{"data":13431,"marks":13432,"value":13433,"nodeType":62},{},[]," le ",{"data":13435,"marks":13436,"value":13438,"nodeType":62},{},[13437],{"type":274},"montant hors taxes ",{"data":13440,"marks":13441,"value":13442,"nodeType":62},{},[],"de chaque prestation ou produit, le ",{"data":13444,"marks":13445,"value":13447,"nodeType":62},{},[13446],{"type":274},"taux de TVA applicable",{"data":13449,"marks":13450,"value":13451,"nodeType":62},{},[]," (20 %, 10 %, 5,5 % ou 2,1 %), le ",{"data":13453,"marks":13454,"value":13456,"nodeType":62},{},[13455],{"type":274},"montant de TVA ",{"data":13458,"marks":13459,"value":13460,"nodeType":62},{},[],"correspondant et le ",{"data":13462,"marks":13463,"value":13465,"nodeType":62},{},[13464],{"type":274},"montant total TTC.",{"data":13467,"content":13468,"nodeType":58},{},[13469,13473,13477,13487,13491],{"data":13470,"marks":13471,"value":13472,"nodeType":62},{},[],"Si vous facturez des clients établis dans d'autres pays de l'Union européenne, des règles spécifiques s'appliquent selon la nature de la prestation (services ou biens). ",{"data":13474,"marks":13475,"value":9087,"nodeType":62},{},[13476],{"type":274},{"data":13478,"content":13480,"nodeType":67},{"uri":13479},"https://www.clementine.fr/blog/taxes-et-impots/autoliquidation-de-tva/",[13481],{"data":13482,"marks":13483,"value":13486,"nodeType":62},{},[13484,13485],{"type":75},{"type":274},"autoliquidation de la TVA",{"data":13488,"marks":13489,"value":926,"nodeType":62},{},[13490],{"type":274},{"data":13492,"marks":13493,"value":13494,"nodeType":62},{},[],"peut notamment être requise, transférant l'obligation de déclaration à votre client professionnel.",{"data":13496,"content":13497,"nodeType":58},{},[13498,13501,13506,13510],{"data":13499,"marks":13500,"value":639,"nodeType":62},{},[],{"data":13502,"marks":13503,"value":645,"nodeType":62},{},[13504,13505],{"type":75},{"type":274},{"data":13507,"marks":13508,"value":926,"nodeType":62},{},[13509],{"type":274},{"data":13511,"marks":13512,"value":13513,"nodeType":62},{},[],": lors de votre passage à la TVA, n'oubliez pas le changement de paramétrage de votre outil de facturation pour appliquer automatiquement le taux de TVA. Vous devez également supprimer la mention « TVA non applicable, art. 293 B du CGI » de tous vos modèles de factures et ajouter votre numéro de TVA intracommunautaire. Cette modification doit intervenir dès la date effective d'assujettissement pour éviter des factures non conformes.",{"data":13515,"content":13516,"nodeType":280},{},[13517],{"data":13518,"marks":13519,"value":13520,"nodeType":62},{},[],"Comment Clementine simplifie-t-elle la gestion de votre TVA ?",{"data":13522,"content":13523,"nodeType":58},{},[13524,13528,13537],{"data":13525,"marks":13526,"value":13527,"nodeType":62},{},[],"Gérer la TVA et la comptabilité en auto-entrepreneur représente une charge administrative dès que vous dépassez les seuils de franchise. ",{"data":13529,"content":13531,"nodeType":67},{"uri":13530},"http://clementine.fr",[13532],{"data":13533,"marks":13534,"value":13536,"nodeType":62},{},[13535],{"type":75},"Clementine.fr",{"data":13538,"marks":13539,"value":13540,"nodeType":62},{},[]," propose une solution automatisée en ligne avec son offre à 25 € HT/mois.",{"data":13542,"content":13543,"nodeType":58},{},[13544,13548,13553,13557,13562,13566],{"data":13545,"marks":13546,"value":13547,"nodeType":62},{},[],"Notre logiciel ",{"data":13549,"marks":13550,"value":13552,"nodeType":62},{},[13551],{"type":274},"synchronise vos comptes bancaires",{"data":13554,"marks":13555,"value":13556,"nodeType":62},{},[],", catégorise intelligemment vos opérations et suit votre TVA en temps réel via un tableau de bord dédié. La préparation de vos déclarations s'effectue automatiquement, puis vous",{"data":13558,"marks":13559,"value":13561,"nodeType":62},{},[13560],{"type":274}," télédéclarez en 3 clics seulement. ",{"data":13563,"marks":13564,"value":13565,"nodeType":62},{},[],"L'application contrôle ensuite vos états directement auprès de l'administration fiscale pour ",{"data":13567,"marks":13568,"value":13570,"nodeType":62},{},[13569],{"type":274},"garantir votre conformité.",{"data":13572,"content":13573,"nodeType":58},{},[13574],{"data":13575,"marks":13576,"value":13577,"nodeType":62},{},[],"Non-négligeable : l'assistance chat répond à vos questions rapidement. Enfin, l'application mobile permet de gérer votre activité partout : facturation conforme, notes de frais, suivi de trésorerie.",{"data":13579,"content":13580,"nodeType":58},{},[13581,13584,13593],{"data":13582,"marks":13583,"value":6713,"nodeType":62},{},[],{"data":13585,"content":13587,"nodeType":67},{"uri":13586},"https://www.clementine.fr/logiciel-comptabilite/",[13588],{"data":13589,"marks":13590,"value":13592,"nodeType":62},{},[13591],{"type":75},"Découvrez le logiciel Clementine",{"data":13594,"marks":13595,"value":13596,"nodeType":62},{},[]," et automatisez votre gestion fiscale sans effort.",{"data":13598,"content":13599,"nodeType":280},{},[13600],{"data":13601,"marks":13602,"value":7902,"nodeType":62},{},[],{"data":13604,"content":13605,"nodeType":111},{},[13606],{"data":13607,"marks":13608,"value":13609,"nodeType":62},{},[],"Quand un auto-entrepreneur doit-il payer la TVA ?",{"data":13611,"content":13612,"nodeType":58},{},[13613],{"data":13614,"marks":13615,"value":13616,"nodeType":62},{},[],"Un auto-entrepreneur doit payer la TVA dès le 1ᵉʳ janvier de l'année suivante s'il dépasse les seuils de franchise (37 500 € pour les services, 85 000 € pour les ventes) ou immédiatement dès la date de dépassement s'il dépasse le seuil majoré (41 250 € / 93 500 €).",{"data":13618,"content":13619,"nodeType":111},{},[13620],{"data":13621,"marks":13622,"value":13623,"nodeType":62},{},[],"Quel est le plafond d'un auto-entrepreneur en prestations de services ?",{"data":13625,"content":13626,"nodeType":58},{},[13627],{"data":13628,"marks":13629,"value":13630,"nodeType":62},{},[],"Le plafond de chiffre d'affaires pour un auto-entrepreneur en prestations de services est de 83 600 € par an en 2026. Ce seuil concerne le statut fiscal micro-entrepreneur. Attention : le seuil de franchise en base de TVA est différent et fixé à 37 500 € pour ces mêmes activités.",{"data":13632,"content":13633,"nodeType":111},{},[13634],{"data":13635,"marks":13636,"value":13637,"nodeType":62},{},[],"Que signifie la mention « TVA non applicable, article 293B du CGI » pour un auto-entrepreneur ?",{"data":13639,"content":13640,"nodeType":58},{},[13641],{"data":13642,"marks":13643,"value":13644,"nodeType":62},{},[],"Cette mention obligatoire sur les factures indique que l'auto-entrepreneur bénéficie de la franchise en base de TVA et ne facture donc pas de TVA à ses clients. Elle fait référence à l'article 293 B du Code général des impôts qui encadre ce dispositif d'exonération.",{"data":13646,"content":13647,"nodeType":111},{},[13648],{"data":13649,"marks":13650,"value":13651,"nodeType":62},{},[],"Comment obtenir un numéro de TVA intracommunautaire pour une micro-entreprise ?",{"data":13653,"content":13654,"nodeType":58},{},[13655],{"data":13656,"marks":13657,"value":13658,"nodeType":62},{},[],"Connectez-vous à votre espace professionnel sur impots.gouv.fr et contactez votre Service des Impôts des Entreprises (SIE) via la messagerie sécurisée pour en faire la demande. Vous recevez votre numéro sous 48 heures environ après validation de votre dossier.",262,0,6,["Island",13663],{"key":13664,"result":13665},"BlogAuthorHero_q9DRaAoNa4g1Fjfkd2xo2FCNbsxlIz2YWO5p6U03CY",{"head":13666},{},1778667172167]