{"id":7728,"date":"2019-04-16T10:00:00","date_gmt":"2019-04-16T08:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2019\/04\/16\/depot-des-declarations-fiscales-professionnelles-2\/"},"modified":"2019-06-05T12:00:10","modified_gmt":"2019-06-05T10:00:10","slug":"depot-des-declarations-fiscales-professionnelles-2","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2019\/04\/16\/depot-des-declarations-fiscales-professionnelles-2\/","title":{"rendered":"D\u00e9p\u00f4t des d\u00e9clarations fiscales professionnelles"},"content":{"rendered":"

Les entreprises industrielles, commerciales, artisanales, 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\u00a02018 peut donc \u00eatre d\u00e9pos\u00e9e jusqu\u2019au 3\u00a0mai\u00a02019. 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

Toutefois, un d\u00e9lai suppl\u00e9mentaire de 15\u00a0jours est accord\u00e9. Les d\u00e9clarations de r\u00e9sultats pourront donc \u00eatre envoy\u00e9es jusqu\u2019au 18\u00a0mai\u00a02019. La d\u00e9claration n\u00b0\u00a01330-CVAE et la d\u00e9claration DECLOYER 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\u00a02019 (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 principales d\u00e9clarations fiscales professionnelles<\/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\u00a02019<\/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\u00a02018
– absence de cl\u00f4ture d\u2019exercice en\u00a02018<\/td>\n		18\u00a0mai\u00a02019<\/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\u00a02018 n\u00b0\u00a01329-DEF
\u2022 D\u00e9claration DECLOYER (loyers commerciaux et professionnels support\u00e9s)<\/td>\n		3\u00a0mai\u00a02019
18\u00a0mai\u00a02019
3\u00a0mai\u00a02019<\/p>\n

18 mai 2019<\/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\u00a02018<\/td>\n		3\u00a0mai\u00a02019<\/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\u00a02019<\/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\u00a02019<\/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\u00a02018
– absence de cl\u00f4ture en\u00a02018<\/td>\n		3\u00a0mai\u00a02019<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n \u00c0 noter :<\/span> par d\u00e9rogation, la d\u00e9claration annuelle des honoraires, commissions et autres r\u00e9mun\u00e9rations vers\u00e9s en\u00a02018, d\u00e9pos\u00e9e via la DADS-U ou un imprim\u00e9 d\u00e9di\u00e9, peut \u00eatre souscrite en m\u00eame temps que la d\u00e9claration de r\u00e9sultats de l\u2019entreprise. La date limite \u00e9tant fix\u00e9e au 30\u00a0avril pour celles d\u00e9pos\u00e9es via la DSN.<\/p>\n

Les Echos Publishing 2019<\/p>\n","protected":false},"excerpt":{"rendered":"

La plupart des d\u00e9clarations fiscales des entreprises doivent \u00eatre souscrites les\u00a03 et 18\u00a0mai\u00a02019.<\/p>\n","protected":false},"author":5,"featured_media":7729,"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],"class_list":["post-7728","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-agriculture","tag-entrepreneurs","tag-immobilier-btp","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7728"}],"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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=7728"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7728\/revisions"}],"predecessor-version":[{"id":7754,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/7728\/revisions\/7754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/7729"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=7728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=7728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=7728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}