{"id":11327,"date":"2015-10-05T00:30:26","date_gmt":"2015-10-04T22:30:26","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11327"},"modified":"2025-07-19T09:55:30","modified_gmt":"2025-07-19T07:55:30","slug":"regime-micro-bnc","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/","title":{"rendered":"Le r\u00e9gime micro-BNC"},"content":{"rendered":"

Le r\u00e9gime micro-BNC correspond \u00e0 une cat\u00e9gorie d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le revenu (IR) du b\u00e9n\u00e9fice r\u00e9alis\u00e9 par des professions non commerciales. Il s\u2019agit principalement des professions lib\u00e9rales (m\u00e9decins, avocats et autres professions intellectuelles), des agents commerciaux et des charges et offices (tribunaux, huissiers\u2026).<\/p>\n

Le r\u00e9gime micro-BNC est un r\u00e9gime forfaitaire avantageux qui concerne les personnes exer\u00e7ant une activit\u00e9 relevant des BNC mais qui r\u00e9alisent un chiffre d\u2019affaires inf\u00e9rieur \u00e0 un seuil d\u00e9termin\u00e9.<\/p>\n

R\u00e9gime micro-BNC\u00a0: Traitement fiscal<\/strong><\/span><\/h2>\n

\"TravailLa seule condition pour relever du r\u00e9gime micro-BNC est d\u2019exercer une activit\u00e9 relevant des BNC (B\u00e9n\u00e9fices Non Commerciaux) et d\u2019avoir un total de recettes annuelles inf\u00e9rieur \u00e0 32\u00a0900 \u20ac.<\/strong><\/span><\/p>\n

La d\u00e9termination du b\u00e9n\u00e9fice imposable se fait par l\u2019application d\u2019un abattement forfaitaire pour frais professionnels de 34% (avec un minimum de 305 \u20ac d\u2019abattement) sur ce b\u00e9n\u00e9fice.<\/strong><\/span><\/p>\n

Attention\u00a0: La d\u00e9duction pour frais professionnel de 10% n\u2019est donc pas possible sous le r\u00e9gime micro-BNC<\/strong><\/span> car les frais professionnels sont d\u00e9j\u00e0 pris en compte dans l\u2019abattement de 34%.<\/div><\/p>\n

D\u00e9termination et traitement du b\u00e9n\u00e9fice imposable en r\u00e9gime micro-BNC<\/span><\/h3>\n

Le b\u00e9n\u00e9fice imposable va comprendre l\u2019ensemble de vos recettes brutes (hors TVA)<\/strong><\/span> auxquelles sont ajout\u00e9es les \u00e9ventuelles plus ou moins-values r\u00e9alis\u00e9es<\/strong><\/span> au cours de l\u2019ann\u00e9e.<\/p>\n

Ces revenus sont \u00e0 d\u00e9clarer sur votre d\u00e9claration d\u2019imp\u00f4t sur le revenu<\/strong><\/span>. Plus pr\u00e9cis\u00e9ment, ils sont \u00e0 d\u00e9clarer sur la d\u00e9claration 2042 C pro dans la rubrique \u00ab\u00a0r\u00e9gime sp\u00e9cial BNC\u00a0\u00bb<\/strong><\/span>.<\/p>\n

Les cases pour d\u00e9clarer vos revenus sont la case 5KU pour les micro-BNC non professionnels et la case 5HQ pour les micro-BNC professionnels.<\/div><\/p>\n

L\u2019abattement de 34% sera ensuite effectu\u00e9 par l\u2019administration fiscale.<\/strong><\/span><\/p>\n

L\u2019option pour le versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu<\/span><\/h3>\n

\"microUne personne relevant du r\u00e9gime micro-BNC peut opter pour le versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu (IR)<\/strong><\/span>. Le montant de ce versement sera de 2.2% du total des recettes (hors taxe)<\/strong><\/span>. Cela signifie que si vous optez pour ce versement lib\u00e9ratoire, vous ne serez plus impos\u00e9 \u00e0 l\u2019imp\u00f4t sur le revenu (IR) sur vos recettes.<\/strong><\/span><\/p>\n

Attention\u00a0: Cela n\u2019emp\u00eache pas de les d\u00e9clarer\u00a0!<\/strong><\/span> Vous devrez simplement le faire sur une case diff\u00e9rente, en l\u2019occurrence la 5TE.<\/div><\/p>\n

Les obligations comptables en r\u00e9gime micro-BNC<\/span><\/h3>\n

Au niveau comptable, la d\u00e9claration de ses revenus est la seule obligation d\u00e9clarative<\/strong><\/span> \u00e0 effectuer lorsque vous relevez du r\u00e9gime micro-BNC, vous n\u2019avez donc pas \u00e0 d\u00e9poser de d\u00e9claration 2035. Ce r\u00e9gime \u00e9tant simplifi\u00e9, vous n\u2019avez pas non plus de comptabilit\u00e9 \u00e0 tenir hormis un livre d\u00e9taill\u00e9 des encaissements.<\/strong><\/span><\/p>\n

Le passage \u00e0 la d\u00e9claration contr\u00f4l\u00e9e<\/span><\/h3>\n

Si vous d\u00e9passez le seuil de 32\u00a0900 euros ou que vous d\u00e9cidez volontairement de ne plus b\u00e9n\u00e9ficier du r\u00e9gime micro-BNC<\/strong><\/span> (frais importants par exemple) vous devez passer sous le r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e.<\/p>\n

Pour renoncer au r\u00e9gime du micro-BNC et opter pour la d\u00e9claration contr\u00f4l\u00e9e, il convient juste de d\u00e9poser une d\u00e9claration 2035.<\/strong><\/span><\/p>\n

Attention\u00a0: Ce d\u00e9p\u00f4t doit \u00eatre effectu\u00e9 le 2\u00e8me<\/sup> jour ouvr\u00e9 suivant le 1er<\/sup> mai.<\/div><\/p>\n

Exemple\u00a0: Pour 2016, concernant les revenus 2015, il conviendra de d\u00e9poser la d\u00e9claration 2035 avant le 03 mai 2016.<\/p>\n

R\u00e9gime micro-BNC\u00a0: Traitement social<\/strong><\/span><\/h2>\n

Lorsque vous relevez du r\u00e9gime micro fiscal<\/strong><\/span> (\u00e9tudi\u00e9 plus haut) vous pouvez opter pour le r\u00e9gime micro social.<\/strong><\/span><\/p>\n

Attention\u00a0: Ne peuvent b\u00e9n\u00e9ficier du r\u00e9gime micro social en mati\u00e8re de BNC que les professions lib\u00e9rales qui rel\u00e8vent du RSI ou de la CIPAV<\/strong><\/span> pour leur r\u00e9gime de retraite. Sont donc exclus<\/strong><\/span> les kin\u00e9sith\u00e9rapeutes, les m\u00e9decins, les experts comptables\u2026<\/div><\/p>\n

R\u00e9gime micro social<\/span><\/h3>\n

Lorsque vous optez pour le r\u00e9gime micro social, vos revenus sont \u00e0 d\u00e9clarer aupr\u00e8s de l\u2019Urssaf ou du RSI<\/strong><\/span>,.<\/strong><\/span><\/p>\n

Le taux d\u2019imposition est de 22.90% du chiffre d\u2019affaires pour 2015 et de 23.10% pour les cotisations 2016.<\/strong><\/span><\/p>\n

\"micro<\/p>\n

Ce taux comprend\u00a0:<\/p>\n

    \n
  • la cotisation suppl\u00e9mentaire d\u2019indemnit\u00e9s journali\u00e8res (sauf ceux relevant de la CIPAV) ;<\/li>\n
  • la cotisation d\u2019allocations familiales ;<\/li>\n
  • la CSG et le CRDS ;<\/li>\n
  • la cotisation d\u2019assurance maladie-maternit\u00e9 (sauf ceux relevant de la CIPAV)\u00a0;<\/li>\n
  • la cotisation d\u2019assurance vieillesse du r\u00e9gime de base ;<\/li>\n
  • la cotisation au titre du r\u00e9gime compl\u00e9mentaire obligatoire ;<\/li>\n
  • la cotisation au r\u00e9gime d\u2019invalidit\u00e9 et de d\u00e9c\u00e8s.<\/li>\n<\/ul>\n

    A noter qu\u2019\u00e0 cela va s\u2019ajouter 0,2% concernant la contribution au titre de la formation professionnelle<\/strong><\/span>.<\/div><\/p>\n

    Sous le r\u00e9gime micro social, la d\u00e9claration et le paiement des cotisations sociales se font soit mensuellement soit trimestriellement aupr\u00e8s de l\u2019Urssaf ou du RSI en fonction de l\u2019activit\u00e9 exerc\u00e9e.<\/strong><\/span><\/p>\n

    R\u00e9gime micro social pour les personnes b\u00e9n\u00e9ficiant de l’ACCRE<\/span><\/h3>\n

    Pour les personnes b\u00e9n\u00e9ficiant du dispositif ACCRE<\/strong><\/span>, les cotisations sociales sont calcul\u00e9es de mani\u00e8re identique mais le taux d’imposition appliqu\u00e9 au chiffre d’affaires est r\u00e9duit. Il est de 5,8% pendant 9 mois, puis 6,7% pendant 1 an et enfin 10% pendant 1 an<\/strong><\/span>.<\/p>\n

    R\u00e9gime de droit commun<\/span><\/h3>\n

    \"impots\"<\/p>\n

    Au niveau du droit commun, les revenus ne sont \u00e0 d\u00e9clarer qu\u2019une fois par an sur\u00a0une \u00ab\u00a0d\u00e9claration de revenus professionnels \u00bb \u00e9mise par l\u2019Urssaf ou par le RSI<\/strong><\/span>. En 2015, la d\u00e9claration ne se fait pas encore de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e donc vous la recevez en format papier. La date limite d\u2019envoi est pour fin juin (le jour varie chaque ann\u00e9e). En 2015, la date limite \u00e9tait pour le 26 juin.<\/p>\n

    En revanche ici, pas de taux harmonis\u00e9, le taux d\u2019imposition va varier en fonction de la caisse \u00e0 laquelle vous \u00eates affili\u00e9 <\/strong><\/span>(Carpimko, Cavec\u2026).<\/p>\n

    Important : M\u00eame si vous \u00eates sous les seuils permettant de choisir le r\u00e9gime micro-BNC, ce r\u00e9gime n\u2019est pas forc\u00e9ment le plus favorable<\/strong><\/span>. En effet, si vos frais sont sup\u00e9rieurs \u00e0 34%, le r\u00e9gime de droit commun est plus int\u00e9ressant (et inversement).<\/div><\/p>\n

    Enfin sachez, qu\u2019\u00e0 partir du 1er<\/sup> janvier 2016, les personnes relevant du r\u00e9gime micro-BNC pourront opter pour le statut de l\u2019auto-entrepreneur<\/strong><\/span>. Attention, par contre, un auto-entrepreneur doit forc\u00e9ment opter pour le r\u00e9gime micro social et certaines activit\u00e9s ne peuvent \u00eatre exerc\u00e9es avec ce statut.<\/p>\n

    Vous \u00eates en r\u00e9gime micro-BNC mais vous d\u00e9passez ou allez d\u00e9passer les seuils ?<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Le r\u00e9gime micro-BNC correspond \u00e0 une cat\u00e9gorie d\u2019imposition \u00e0 l\u2019imp\u00f4t sur le revenu (IR) du b\u00e9n\u00e9fice r\u00e9alis\u00e9 par des professions non commerciales. Il s\u2019agit principalement des professions lib\u00e9rales (m\u00e9decins, avocats et autres professions intellectuelles), des agents commerciaux et des charges…<\/p>\n","protected":false},"author":1,"featured_media":3278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-11327","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nLe r\u00e9gime micro-BNC | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime des micro-BNC est r\u00e9serv\u00e9 aux personnes exer\u00e7ant une activit\u00e9 qui rel\u00e8ve des b\u00e9n\u00e9fices non commerciaux\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime micro-BNC | Blog Valoxy - 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