{"id":105,"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-simplifie\/"},"modified":"2023-01-30T18:19:59","modified_gmt":"2023-01-30T16:19:59","slug":"le-regime-reel-simplifie","status":"publish","type":"post","link":"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-simplifie\/","title":{"rendered":"Le r\u00e9gime r\u00e9el simplifi\u00e9 des BIC"},"content":{"rendered":"\n<h2 class=\"has-normal-font-size wp-block-heading\">Si vous \u00eates assujetti au r\u00e9gime d'imposition des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC) et que vous ne voulez ou ne pouvez pas pr\u00e9tendre au r\u00e9gime fiscal des micro-entreprises, vous pouvez alors choisir le r\u00e9gime du r\u00e9el simplifi\u00e9. Il s'agit d'une cat\u00e9gorie interm\u00e9diaire entre le r\u00e9gime de la micro-entreprise et le <a rel=\"noreferrer noopener\" href=\"https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-normal-des-bic\/\" target=\"_blank\">r\u00e9gime r\u00e9el normal<\/a>.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qu'est-ce-que le r\u00e9gime R\u00e9el Simplifi\u00e9 d'Imposition ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le r\u00e9gime R\u00e9el Simplifi\u00e9 d'Imposition est une autre forme d'imposition aux B\u00e9n\u00e9fices Industriels et Commerciaux (BIC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour b\u00e9n\u00e9ficier de ce r\u00e9gime, vous devez opter, en le formulant par \u00e9crit aupr\u00e8s du Centre des Imp\u00f4ts des Entreprises dont vous d\u00e9pendez, en envoyant un courrier simple, au moment o\u00f9 vous devez d\u00e9clarer les r\u00e9sultats de l\u2019exercice pr\u00e9c\u00e9dent celui au cours duquel vous souhaitez que l\u2019option s\u2019applique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas d'entreprise nouvellement cr\u00e9\u00e9e, 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<h3 class=\"wp-block-heading\">Qui peut b\u00e9n\u00e9ficier du R\u00e9el Simplifi\u00e9 d'Imposition ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ce r\u00e9gime s'applique \u00e0 votre entreprise \u00e0 condition que votre chiffre d'affaires hors taxes annuel soit compris entre :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>77 700 \u20ac et 254 000 \u20ac pour les activit\u00e9s de prestations de services,<\/li><li>188 700 \u20ac et 840 000 \u20ac pour les activit\u00e9s d'achat-revente, de vente \u00e0 consommer sur place et de fournitures de logement.<br><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#d6d8da\">A noter :<strong> <\/strong>les seuils indiqu\u00e9s sont d\u00e9finis pour 3 ans et concernent l'ann\u00e9e 2023, 2024 et 2025.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment d\u00e9clarer au R\u00e9el Simplifi\u00e9 d'Imposition ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 d\u00e9claration de r\u00e9sultat n\u00b02031 et les annexes suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>n\u00b0 2033-A : Bilan simplifi\u00e9,<\/li><li>n\u00b0 2033-B : Compte de r\u00e9sultat simplifi\u00e9,<\/li><li>n\u00b0 2033-C : Tableau des immobilisations, amortissements et des plus et moins values,<\/li><li>n\u00b0 2033-D : Relev\u00e9 des provisions et des d\u00e9ficits reportables,<\/li><li>n\u00b0 2033-E : D\u00e9termination de la valeur ajout\u00e9e au cours de l'exercice,<\/li><li>n\u00b0 2033-F : Composition du capital social,<\/li><li>n\u00b0 2033-G : Filiales et participations.<\/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'article \"Le r\u00e9gime r\u00e9el simplifi\u00e9 des BIC\"<\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Entreprendre.service-public.fr : <a href=\"http:\/\/B\u00e9n\u00e9fices industriels et commerciaux (BIC) : r\u00e9gime fiscal et d\u00e9clarations\" target=\"_blank\" rel=\"noreferrer noopener\">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 class=\"titleWithShadowText__wave titleWithShadowText__wave--horizontal\" viewbox=\"0 0 35171 2240\"><use xlink:href=\"#wave\" href=\"#wave\"><\/use><\/svg><\/div>\n        \n\n<div class=\"carousel\" data-wp-interactive=\"fbf\/carousel\" 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class=\"card__submetas\">\n                                        <p class=\"card__category\">Les b\u00e9n\u00e9fices industriels et commerciaux<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le principe des BIC<\/span>\n                <\/h3>\n                                <p class=\"card__article\">Les B\u00e9n\u00e9fices Industriels et Commerciaux (BIC) sont une composante du revenu global soumis \u00e0 l&#039;imp\u00f4t sur le revenu. 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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      <p class=\"card__category\">Les imp\u00f4ts<\/p>\n                                    <\/div>\n            <\/div>\n            <div class=\"card__mainInformation\">\n                <h3 class=\"card__title\">\n                    <span class=\"card__title_span\">Le r\u00e9gime du micro-BIC et micro-BNC<\/span>\n                <\/h3>\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;:101,&quot;url&quot;:&quot;https:\/\/www.lesclesdelabanque.com\/entreprise\/le-regime-reel-normal-des-bic\/&quot;,&quot;title&quot;:&quot;Le r\u00e9gime r\u00e9el normal des 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Il s'agit d'une cat\u00e9gorie interm\u00e9diaire entre le r\u00e9gime de la micro-entreprise et le r\u00e9gime r\u00e9el normal. Qu'est-ce-que le [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":9916,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"likes":0,"views":5728,"viewed_at":"1778491673","newsletter":"0","_yoast_wpseo_primary_category":85,"footnotes":""},"categories":[79,80,85,81],"tags":[],"class_list":["post-105","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 simplifi\u00e9 des BIC - Les b\u00e9n\u00e9fices industriels et commerciaux - Les cl\u00e9s de la banque - Entreprise<\/title>\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-simplifie\/\" \/>\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 simplifi\u00e9 des BIC - Les b\u00e9n\u00e9fices industriels et commerciaux - Les cl\u00e9s de la banque - Entreprise\" \/>\n<meta property=\"og:description\" content=\"Si vous \u00eates assujetti au r\u00e9gime d&#039;imposition des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC) et que vous ne voulez ou ne pouvez pas pr\u00e9tendre au r\u00e9gime fiscal des micro-entreprises, vous pouvez alors choisir le r\u00e9gime du r\u00e9el simplifi\u00e9. 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