{"id":1653,"date":"2017-04-03T14:00:00","date_gmt":"2017-04-03T12:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/2017\/03\/31\/un-delai-supplementaire-pour-la-declaration-de-resultats-des-entreprises\/"},"modified":"2017-05-18T12:34:56","modified_gmt":"2017-05-18T10:34:56","slug":"un-delai-supplementaire-pour-la-declaration-de-resultats-des-entreprises","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2017\/04\/03\/un-delai-supplementaire-pour-la-declaration-de-resultats-des-entreprises\/","title":{"rendered":"Un d\u00e9lai suppl\u00e9mentaire pour la d\u00e9claration de r\u00e9sultats des entreprises"},"content":{"rendered":"

<\/p>\n

Quelle que soit la date de cl\u00f4ture de leur exercice, les entreprises relevant de l\u2019imp\u00f4t sur le revenu selon un r\u00e9gime r\u00e9el doivent t\u00e9l\u00e9transmettre leur d\u00e9claration de r\u00e9sultats au plus tard le 2e\u00a0jour ouvr\u00e9 suivant le 1er\u00a0mai. Cette ann\u00e9e, la d\u00e9claration peut donc \u00eatre d\u00e9pos\u00e9e jusqu\u2019au 3\u00a0mai\u00a02017. Il en va de m\u00eame pour les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s dont l\u2019exercice co\u00efncide avec l\u2019ann\u00e9e civile. Et bonne nouvelle\u00a0! Un d\u00e9lai suppl\u00e9mentaire de 15\u00a0jours est accord\u00e9 aux entreprises, qu\u2019elles t\u00e9l\u00e9d\u00e9clarent leurs r\u00e9sultats en ligne (mode EFI) ou par transmission de fichiers (mode EDI). Leur d\u00e9claration pourra donc \u00eatre d\u00e9pos\u00e9e au plus tard le 18\u00a0mai\u00a02017. Les d\u00e9clarations n\u00b0\u00a01330-CVAE et DECLOYER (d\u00e9claration des loyers commerciaux et professionnels support\u00e9s) sont \u00e9galement concern\u00e9es par ce report. Les autres d\u00e9clarations fiscales annuelles des entreprises doivent, quant \u00e0 elles, toujours \u00eatre souscrites pour le 3\u00a0mai\u00a02017 (cf. \u00a0tableau ci-dessous).<\/p>\n

\n \u00c0 savoir :<\/span> les entreprises soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s qui ne cl\u00f4turent pas leur exercice au 31\u00a0d\u00e9cembre doivent d\u00e9poser leur d\u00e9claration de r\u00e9sultats et leur d\u00e9claration DECLOYER dans les 3\u00a0mois suivant cette cl\u00f4ture. Ces entreprises b\u00e9n\u00e9ficient \u00e9galement d\u2019un d\u00e9lai suppl\u00e9mentaire de 15\u00a0jours.<\/p>\n\n<\/thead>\n\n\n\n\n\n\n\n\n
Date limite de d\u00e9p\u00f4t des d\u00e9clarations<\/span><\/caption>\n
\n Entreprises \u00e0 l\u2019imp\u00f4t sur le revenu (BIC, BNC, BA)<\/b>\n <\/td>\n\u2022 D\u00e9claration de r\u00e9sultats
(r\u00e9gimes r\u00e9els d\u2019imposition)<\/td>\n		18\u00a0mai\u00a02017<\/td>\n<\/tr>\n
\n Entreprises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/b>\n <\/td>\n\u2022 D\u00e9claration de r\u00e9sultats n\u00b0\u00a02065
– exercice clos le 31\u00a0d\u00e9cembre\u00a02016
– absence de cl\u00f4ture d\u2019exercice en\u00a02016<\/td>\n		18\u00a0mai\u00a02017<\/td>\n<\/tr>\n
\n Imp\u00f4ts locaux<\/b>\n <\/td>\n\u2022 D\u00e9claration de CFE n\u00b0\u00a01447-M
\u2022 D\u00e9claration n\u00b0\u00a01330-CVAE
\u2022 D\u00e9claration de liquidation et de r\u00e9gularisation
de la CVAE\u00a02016 n\u00b0\u00a01329-DEF
\u2022 D\u00e9claration DECLOYER<\/td>\n		3\u00a0mai\u00a02017
18 mai 2017
3 mai 2017<\/p>\n

18 mai 2017<\/td>\n<\/tr>\n

\n Taxe sur la valeur ajout\u00e9e<\/b>\n <\/td>\n\u2022 D\u00e9claration de r\u00e9gularisation\u00a0CA12 et CA12A
(r\u00e9gime simplifi\u00e9 de TVA)
– exercice clos le 31\u00a0d\u00e9cembre\u00a02016<\/td>\n		3\u00a0mai\u00a02017<\/td>\n<\/tr>\n
\n Soci\u00e9t\u00e9s civiles immobili\u00e8res<\/b>\n <\/td>\n\u2022 D\u00e9claration de r\u00e9sultats n\u00b0\u00a02072<\/td>\n18\u00a0mai\u00a02017<\/td>\n<\/tr>\n
\n Soci\u00e9t\u00e9s civiles de moyens<\/b>\n <\/td>\n\u2022 D\u00e9claration de r\u00e9sultats n\u00b0\u00a02036<\/td>\n18\u00a0mai\u00a02017<\/td>\n<\/tr>\n
\n Associations \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s aux taux r\u00e9duits<\/b>\n <\/td>\n\u2022 D\u00e9claration n\u00b0\u00a02070 (et paiement)
– exercice clos le 31\u00a0d\u00e9cembre\u00a02016
– absence de cl\u00f4ture en\u00a02016<\/td>\n		3\u00a0mai\u00a02017<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Les Echos Publishing 2017<\/p>\n","protected":false},"excerpt":{"rendered":"

Les entreprises ont jusqu\u2019au 18\u00a0mai pour t\u00e9l\u00e9d\u00e9clarer leurs r\u00e9sultats.<\/p>\n","protected":false},"author":1,"featured_media":1654,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[32],"class_list":["post-1653","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1653"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=1653"}],"version-history":[{"count":4,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1653\/revisions"}],"predecessor-version":[{"id":2326,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/1653\/revisions\/2326"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/1654"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=1653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=1653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=1653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}