{"id":101,"date":"2020-01-17T00:00:00","date_gmt":"2020-01-17T00:00:00","guid":{"rendered":"https:\/\/www.lesclesdelabanque.com\/entreprise\/2020\/01\/17\/le-regime-reel-normal-des-bic\/"},"modified":"2023-01-30T18:19:22","modified_gmt":"2023-01-30T16:19:22","slug":"le-regime-reel-normal-des-bic","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-normal-des-bic\/","title":{"rendered":"Le r\u00e9gime r\u00e9el normal des BIC"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Le r\u00e9gime du r\u00e9el normal est le r\u00e9gime fiscal appliqu\u00e9 par d\u00e9faut dans la gamme des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC). Si vous r\u00e9pondez \u00e0 aucune des cat\u00e9gories cit\u00e9es pr\u00e9c\u00e9demment, alors vous relevez de ce r\u00e9gime.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu'est-ce que le r\u00e9gime r\u00e9el normal ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Le <strong>r\u00e9gime r\u00e9el normal <\/strong>est une forme d'imposition aux <strong>B\u00e9n\u00e9fices Industriels et Commerciaux<\/strong> (BIC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous ne relevez pas du r\u00e9gime Micro-BIC ou du <a rel=\"noreferrer noopener\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie\/\" target=\"_blank\">r\u00e9gime R\u00e9el Simplifi\u00e9<\/a>, vous serez assujetti au <strong>r\u00e9gime r\u00e9el normal<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous d\u00e9pendrez de ce r\u00e9gime soit par d\u00e9faut, soit en optant par \u00e9crit aupr\u00e8s du Centre des Imp\u00f4ts des Entreprises dont vous d\u00e9pendez, par l'envoi d'un courrier simple, au moment o\u00f9 vous devez d\u00e9clarer les r\u00e9sultats de l'exercice pr\u00e9c\u00e9dent celui au cours duquel vous souhaitez que l'option s'applique. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas d'entreprise nouvellement cr\u00e9\u00e9, vous pouvez exercer votre option de d\u00e9claration, jusqu'\u00e0 la date de d\u00e9p\u00f4t de la premi\u00e8re d\u00e9claration de r\u00e9sultats.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui peut b\u00e9n\u00e9ficier du r\u00e9gime r\u00e9el normal ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Ce r\u00e9gime s'applique \u00e0 votre entreprise \u00e0 condition que votre chiffre d'affaires hors taxes annuel soit sup\u00e9rieur \u00e0 :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>254 000 \u20ac pour les <strong>activit\u00e9s de prestations de services<\/strong>,<\/li><li>840 000 \u20ac pour les <strong>activit\u00e9s d'achat-revente<\/strong>, de <strong>vente \u00e0 consommer sur place<\/strong> et de <strong>fournitures de logement<\/strong>.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment d\u00e9clarer au r\u00e9gime r\u00e9el normal ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Vous devez d\u00e9clarer avant le 30 avril de chaque ann\u00e9e, vos BIC de l'ann\u00e9e pr\u00e9c\u00e9dente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous devez utiliser la<strong> d\u00e9claration de r\u00e9sultat <\/strong>n\u00b02031 et des annexes suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>n\u00b0 2050 et n\u00b0 2051 : <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-bilan-comptable\/\" target=\"_blank\" rel=\"noreferrer noopener\">Bilan<\/a> (d\u00e9taill\u00e9),<\/li><li>n\u00b0 2052 et n\u00b0 2053 : <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-compte-de-resultat\/\" target=\"_blank\" rel=\"noreferrer noopener\">Compte de r\u00e9sultat<\/a> (d\u00e9taill\u00e9),<\/li><li>n\u00b0 2054 \u00e0 2059-E : Tableau des <a href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-registre-des-immobilisations-et-des-amortissements\/\" target=\"_blank\" rel=\"noreferrer noopener\">immobilisations, amortissements<\/a> et des plus et moins values, relev\u00e9 des provisions et des d\u00e9ficits reportables, d\u00e9termination de la valeur ajout\u00e9e au cours de l'exercice.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A l'aide de cette d\u00e9claration, vous devrez calculer un b\u00e9n\u00e9fice r\u00e9alis\u00e9 pour l'ann\u00e9e \u00e9coul\u00e9e, et reporter ce chiffre sur votre d\u00e9claration annuelle de revenus n\u00b02042 C Pro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">En compl\u00e9ment de l\u2019article \u00ab&nbsp;Le r\u00e9gime r\u00e9el normal BIC&nbsp;\u00bb<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Entreprendre.service-public.fr : <a rel=\"noreferrer noopener\" href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/F32919\" target=\"_blank\">B\u00e9n\u00e9fices industriels et commerciaux (BIC) : r\u00e9gime fiscal et d\u00e9clarations<\/a><\/li><\/ul>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"titleWithShadowText\">\n    <div class=\"titleWithShadowText__inner\">\n                <div class=\"titleWithShadowText__wrapper\">\n            <svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalLeft\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"239.12 0 188.4 666.65\"> <defs><clipPath id=\"a\"><path clip-rule=\"evenodd\" d=\"M500 0v500H0V0h500z\" \/><\/clipPath><\/defs><g clip-path=\"url(#a)\" transform=\"scale(1.3333)\"><path d=\"M319.23 500h0-139.882 0V0h1.468c0 79.482 64.304 108.12 73.914 180.986h0c9.61 72.865 2.476 64.708 11.96 136.62h0c9.485 71.911 31.518 80.281 44.568 116.901h0c8.7 24.413 11.357 46.244 7.972 65.493z\" fill-rule=\"evenodd\" \/><\/g><\/svg><svg class=\"titleWithShadowText__wave titleWithShadowText__wave--verticalRight\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 289 1024\"><path d=\"M2.514 1024h286.478V0h-3.006c0 162.779-131.695 221.43-151.376 370.659-19.681 149.228-5.071 132.522-24.494 279.798C90.691 797.731 45.567 814.872 18.841 889.87 1.023 939.868-4.418 984.578 2.514 1024z\" \/><\/svg><div class=\"titleWithShadowText__textWrapper\">\n                <h2 class=\"titleWithShadowText__title\">\n                    Voir aussi                                    <\/h2>\n                                <span role=\"presentation\" class=\"titleWithShadowText__shadow\">Voir aussi<\/span>\n                                                            <\/div>\n        <\/div>\n            <\/div>\n<div role=\"presentation\" class=\"titleWithShadowText__wave titleWithShadowText__wave--ie\"><\/div><svg 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class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" role=\"presentation\" width=\"26\" height=\"26\">\n            <use href=\"#containsMore\" \/>\n        <\/svg>\n        <span class=\"a11y-hidden\">Voir les actions<\/span>\n    <\/button>\n    <div class=\"postActions__actionsMenu\"\n         data-id=\"446\"\n         data-url=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-principe-des-bic\/\"\n         data-title=\"Le principe des BIC\">\n        <ul class=\"postActions__list\">\n                        <li>\n                                <button role=\"checkbox\" aria-checked=\"false\"\n                        title=\"Aimer cet article\"\n                        class=\"postActions__action postActions__action--like\"\n                        data-wp-on--click=\"actions.like\">\n                    <span class=\"a11y-hidden\">Aimer cet article<\/span>\n      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Il s&#039;agit des b\u00e9n\u00e9fices r\u00e9alis\u00e9s par des personnes physiques (...)<\/p>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><div class=\"carousel__item\"><article class=\"card card--white\" data-block=\"carousel\">\n    <header class=\"card__head\">\n        <div class=\"postActions\"\n     data-wp-interactive=\"cdb\/post-actions\"\n     data-wp-context=\"{&quot;id&quot;:111,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-du-micro-bic-et-micro-bnc\/&quot;,&quot;title&quot;:&quot;Le r\u00e9gime du micro-BIC et micro-BNC&quot;,&quot;thumbnail&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/uploads\/2020\/01\/regime-micro-bic-bnc-150x150.jpg&quot;,&quot;likes&quot;:0}\"\n     data-wp-init=\"callbacks.init\">\n    <button class=\"postActions__button\" aria-expanded=\"false\" title=\"Voir les actions\" data-wp-on--click=\"actions.toggleMenu\">\n        <svg class=\"postActions__iconMenu\" 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d\u00e9claration contr\u00f4l\u00e9e des BNC<\/span>\n                <\/h3>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/article>\n        <\/div><\/div><div class=\"navigation\"><button type=\"button\" class=\"navigation__btn navigation__btn--previous\" data-wp-on--click=\"actions.previous\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.prevDisabled\"><span class=\"a11y-hidden\">Voir plus sur la gauche<\/span><svg class=\"navigation__arrow navigation__arrow--previous\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><button type=\"button\" class=\"navigation__btn navigation__btn--next\" data-wp-on--click=\"actions.next\" data-wp-bind--hidden=\"context.hidden\" data-wp-bind--disabled=\"context.nextDisabled\"><span class=\"a11y-hidden\">Voir plus sur la droite<\/span><svg class=\"navigation__arrow navigation__arrow--next\" role=\"presentation\"><use href=\"#arrow\" xlink:href=\"#arrow\" \/><\/svg><\/button><\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime du r\u00e9el normal est le r\u00e9gime fiscal appliqu\u00e9 par d\u00e9faut dans la gamme des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC). Si vous r\u00e9pondez \u00e0 aucune des cat\u00e9gories cit\u00e9es pr\u00e9c\u00e9demment, alors vous relevez de ce r\u00e9gime. Qu'est-ce que le r\u00e9gime r\u00e9el normal ? Le r\u00e9gime r\u00e9el normal est une forme d'imposition aux B\u00e9n\u00e9fices Industriels et [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":9915,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":5182,"viewed_at":"1778460313","newsletter":"0","_yoast_wpseo_primary_category":85,"footnotes":""},"categories":[79,80,85,81],"tags":[],"class_list":["post-101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-fiscalite","category-la-fiscalite","category-les-benefices-industriels-et-commerciaux","category-les-impots"],"yoast_head":"<title>Le r\u00e9gime r\u00e9el normal des BIC - Les b\u00e9n\u00e9fices industriels et commerciaux - Les cl\u00e9s de la banque - Entreprise<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime r\u00e9el normal des BIC est le r\u00e9gime d&#039;imposition appliqu\u00e9 par d\u00e9faut dans la gamme des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-normal-des-bic\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime r\u00e9el normal des BIC - 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