{"id":2076,"date":"2022-01-24T11:07:42","date_gmt":"2022-01-24T10:07:42","guid":{"rendered":"https:\/\/cabineteliot.wordpress.com\/?p=2076"},"modified":"2022-01-24T11:07:42","modified_gmt":"2022-01-24T10:07:42","slug":"options-des-petites-entreprises","status":"publish","type":"post","link":"https:\/\/cabinet-eliot.fr\/?p=2076","title":{"rendered":"Options des petites entreprises"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/01\/coffee-6943139_640.jpg?w=640\" alt=\"\" class=\"wp-image-2077\" srcset=\"https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/01\/coffee-6943139_640.jpg 640w, https:\/\/cabinet-eliot.fr\/wp-content\/uploads\/2022\/01\/coffee-6943139_640-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises qui souhaitent se placer sous un r\u00e9gime r\u00e9el normal d&#8217;imposition des b\u00e9n\u00e9fices ou un r\u00e9gime r\u00e9el de taxation de leurs op\u00e9rations \u00e0 la TVA doivent formuler une option expresse en ce sens avant le 1<sup>er<\/sup>\u00a0f\u00e9vrier 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Option pour le paiement de la TVA:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises qui rel\u00e8vent de plein droit du r\u00e9gime de la franchise en base de TVA peuvent opter pour un r\u00e9gime r\u00e9el de taxation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Option pour le r\u00e9gime r\u00e9el normal BIC-TVA:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises plac\u00e9es de plein droit sous le r\u00e9gime simplifi\u00e9 peuvent opter pour le r\u00e9gime r\u00e9el normal d&#8217;imposition des b\u00e9n\u00e9fices. En mati\u00e8re de TVA, l&#8217;option pour le r\u00e9gime r\u00e9el normal peut \u00eatre exerc\u00e9e par les entreprises relevant du r\u00e9gime simplifi\u00e9 ou de la franchise en base.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Option des entreprises relevant du r\u00e9gime micro-BIC:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 compter du 1<sup>er<\/sup>\u00a0janvier 2022, le d\u00e9lai d&#8217;option, pour un r\u00e9gime r\u00e9el d&#8217;imposition, des entreprises relevant de plein droit du r\u00e9gime micro-BIC est allong\u00e9 ainsi que le d\u00e9lai de renonciation \u00e0 cette option. Les entreprises concern\u00e9es qui souhaitent \u00eatre soumises \u00e0 un r\u00e9gime r\u00e9el d&#8217;imposition au titre de 2022 peuvent d\u00e9sormais exercer leur option dans le d\u00e9lai de d\u00e9p\u00f4t de la d\u00e9claration des revenus. Sont \u00e9galement \u00e9tendus les d\u00e9lais d&#8217;option pr\u00e9vus pour les entreprises nouvelles et pour les entreprises relevant du r\u00e9gime micro en 2022, mais soumises de plein droit \u00e0 un r\u00e9gime r\u00e9el en 2021. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Source : EFL<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises qui souhaitent se placer sous un r\u00e9gime r\u00e9el normal d&#8217;imposition des b\u00e9n\u00e9fices ou un r\u00e9gime r\u00e9el de taxation de leurs op\u00e9rations \u00e0 la TVA doivent formuler une option expresse en ce sens avant le 1er\u00a0f\u00e9vrier 2022. Option pour le paiement de la TVA: Les entreprises qui rel\u00e8vent de plein droit du r\u00e9gime de &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/cabinet-eliot.fr\/?p=2076\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Options des petites entreprises&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-2076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-toutes-les-categories"],"_links":{"self":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2076"}],"version-history":[{"count":0,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/posts\/2076\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=\/wp\/v2\/media\/2077"}],"wp:attachment":[{"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cabinet-eliot.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}