{"id":5112,"date":"2018-03-30T10:00:00","date_gmt":"2018-03-30T08:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/depot-des-declarations-fiscales-professionnelles\/"},"modified":"2018-05-17T12:02:24","modified_gmt":"2018-05-17T10:02:24","slug":"depot-des-declarations-fiscales-professionnelles","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/03\/30\/depot-des-declarations-fiscales-professionnelles\/","title":{"rendered":"D\u00e9p\u00f4t des d\u00e9clarations fiscales professionnelles"},"content":{"rendered":"

<\/p>\n

Les entreprises industrielles, commerciales, lib\u00e9rales ou agricoles relevant de l\u2019imp\u00f4t sur le revenu selon un r\u00e9gime r\u00e9el doivent t\u00e9l\u00e9transmettre, quelle que soit la date de cl\u00f4ture de leur exercice, leur d\u00e9claration de r\u00e9sultats au plus tard le 2e<\/sup>\u00a0jour ouvr\u00e9 suivant le 1er<\/sup>\u00a0mai. Cette ann\u00e9e, la d\u00e9claration des r\u00e9sultats de\u00a02017 peut donc \u00eatre d\u00e9pos\u00e9e jusqu\u2019au 3\u00a0mai\u00a02018. 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.<\/p>\n

Bonne nouvelle\u00a0! Un d\u00e9lai suppl\u00e9mentaire de 15\u00a0jours est accord\u00e9 aux entreprises. Les d\u00e9clarations de r\u00e9sultats pourront donc \u00eatre envoy\u00e9es jusqu\u2019au 18\u00a0mai\u00a02018. La d\u00e9claration n\u00b0\u00a01330-CVAE est \u00e9galement concern\u00e9e par ce report. Les autres d\u00e9clarations fiscales annuelles des entreprises doivent, quant \u00e0 elles, toujours \u00eatre souscrites pour le 3\u00a0mai\u00a02018 (cf. tableau 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 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\u00a02018<\/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\u00a02017
– absence de cl\u00f4ture d\u2019exercice en\u00a02017<\/td>\n		18\u00a0mai\u00a02018<\/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\u00a02017 n\u00b0\u00a01329-DEF<\/td>\n		3\u00a0mai\u00a02018
18\u00a0mai\u00a02018
3\u00a0mai\u00a02018<\/td>\n<\/tr>\n
\n Taxe sur la valeur ajout\u00e9e<\/b>\n <\/td>\n\u2022 D\u00e9claration de r\u00e9gularisation\u00a0CA12 ou CA12A
(r\u00e9gime simplifi\u00e9 de TVA)
– exercice clos le 31\u00a0d\u00e9cembre\u00a02017<\/td>\n		3\u00a0mai\u00a02018<\/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\u00a02018<\/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\u00a02018<\/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\u00a02017
– absence de cl\u00f4ture en\u00a02017<\/td>\n		3\u00a0mai\u00a02018<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n En pratique :<\/span> les entreprises industrielles et commerciales soumises \u00e0 l\u2019imp\u00f4t sur le revenu devront utiliser le formulaire n\u00b0\u00a02031. Les professionnels lib\u00e9raux impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux devront, quant \u00e0 eux, recourir au formulaire n\u00b0\u00a02035 (d\u00e9claration contr\u00f4l\u00e9e). Les agriculteurs relevant de la cat\u00e9gorie des b\u00e9n\u00e9fices agricoles auront \u00e0 renseigner le formulaire n\u00b0\u00a02139 (r\u00e9el simplifi\u00e9) ou n\u00b0\u00a02143 (r\u00e9el normal).<\/p>\n

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

La plupart des d\u00e9clarations fiscales des entreprises doivent \u00eatre souscrites les\u00a03 et 18\u00a0mai\u00a02018.<\/p>\n","protected":false},"author":0,"featured_media":5113,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[29,32,46,31],"class_list":["post-5112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-agriculture","tag-entrepreneurs","tag-immobilier-btp","tag-professions-liberales","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/5112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=5112"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/5112\/revisions"}],"predecessor-version":[{"id":5123,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/5112\/revisions\/5123"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/5113"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=5112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=5112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=5112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}