{"id":9786,"date":"2019-04-16T00:00:00","date_gmt":"2019-04-16T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/declaration-fiscale-professionnelles\/"},"modified":"2019-04-16T00:00:00","modified_gmt":"2019-04-16T00:00:00","slug":"declaration-fiscale-professionnelles","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/declaration-fiscale-professionnelles\/","title":{"rendered":"D\u00e9p\u00f4t des d\u00e9clarations fiscales professionnelles"},"content":{"rendered":"<p>Les entreprises industrielles, commerciales, artisanales, lib\u00e9rales ou agricoles relevant de l\u2019<strong>imp\u00f4t sur le revenu<\/strong> selon un r\u00e9gime r\u00e9el doivent t\u00e9l\u00e9transmettre, quelle que soit la date de cl\u00f4ture de leur exercice, leur <strong>d\u00e9claration de r\u00e9sultats<\/strong> au plus tard le 2<sup>e<\/sup>\u00a0jour ouvr\u00e9 suivant le 1<sup>er<\/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\u2019<strong>imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong> dont l\u2019exercice co\u00efncide avec l\u2019ann\u00e9e civile.<\/p>\n<p>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<section class=\"annotation\">\n<ul>\n<li>\u00c0 savoir :\u00a0les <a title=\"Plus d'informations sur le droit des affaires\" href=\"fr\/domaines-competences\/droit-affaires-contrats-societe\">entreprises <\/a>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.<\/li>\n<\/ul>\n<\/section>\n<p>\u00a0<\/p>\n<table class=\"table table-striped table-hover\" border=\"1\">\n<caption><span class=\"caption\">Date limite de d\u00e9p\u00f4t des principales d\u00e9clarations fiscales professionnelles<\/span><\/caption>\n<thead><\/thead>\n<tbody>\n<tr>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">Entreprises \u00e0 l\u2019imp\u00f4t sur le revenu (BIC, BNC, BA)<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">\u2022 D\u00e9claration de r\u00e9sultats<br \/>(r\u00e9gimes r\u00e9els d\u2019imposition)<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">18\u00a0mai\u00a02019<\/td>\n<\/tr>\n<tr>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">Entreprises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/td>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">\u2022 D\u00e9claration de r\u00e9sultats n\u00b0\u00a02065<br \/>&#8211; exercice clos le 31\u00a0d\u00e9cembre\u00a02018<br \/>&#8211; absence de cl\u00f4ture d\u2019exercice en\u00a02018<\/td>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">18\u00a0mai\u00a02019<\/td>\n<\/tr>\n<tr>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">Imp\u00f4ts locaux<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">\u2022 D\u00e9claration de CFE n\u00b0\u00a01447-M<br \/>\u2022 D\u00e9claration n\u00b0\u00a01330-CVAE<br \/>\u2022 D\u00e9claration de liquidation et de r\u00e9gularisation<br \/>de la CVAE\u00a02018 n\u00b0\u00a01329-DEF<br \/>\u2022 D\u00e9claration DECLOYER (loyers commerciaux et professionnels support\u00e9s)<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">3\u00a0mai\u00a02019<br \/>18\u00a0mai\u00a02019<br \/>3\u00a0mai\u00a02019<\/p>\n<p>18 mai 2019<\/td>\n<\/tr>\n<tr>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">Taxe sur la valeur ajout\u00e9e<\/td>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">\u2022 D\u00e9claration de r\u00e9gularisation\u00a0CA12 ou CA12A<br \/>(r\u00e9gime simplifi\u00e9 de TVA)<br \/>&#8211; exercice clos le 31\u00a0d\u00e9cembre\u00a02018<\/td>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">3\u00a0mai\u00a02019<\/td>\n<\/tr>\n<tr>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">Soci\u00e9t\u00e9s civiles immobili\u00e8res<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">\u2022 D\u00e9claration de r\u00e9sultats n\u00b0\u00a02072<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">18\u00a0mai\u00a02019<\/td>\n<\/tr>\n<tr>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">Soci\u00e9t\u00e9s civiles de moyens<\/td>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">\u2022 D\u00e9claration de r\u00e9sultats n\u00b0\u00a02036<\/td>\n<td class=\"texte2 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">18\u00a0mai\u00a02019<\/td>\n<\/tr>\n<tr>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">Associations \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s aux taux r\u00e9duits<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">\u2022 D\u00e9claration n\u00b0\u00a02070 (et paiement)<br \/>&#8211; exercice clos le 31\u00a0d\u00e9cembre\u00a02018<br \/>&#8211; absence de cl\u00f4ture en\u00a02018<\/td>\n<td class=\"texte1 valign-middle textalign-left\" colspan=\"1\" rowspan=\"1\">3\u00a0mai\u00a02019<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>\n<section class=\"annotation\">\n<ul>\n<li>\u00c0 noter :\u00a0par 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.<\/li>\n<\/ul>\n<p>Article publi\u00e9 le\u00a0<time>16 avril 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>La plupart des <strong>d&eacute;clarations fiscales<\/strong> des entreprises doivent &ecirc;tre souscrites les&nbsp;3 et 18&nbsp;mai&nbsp;2019.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9786","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00e9p\u00f4t des d\u00e9clarations fiscales 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