﻿{"id":11334,"date":"2015-09-11T00:30:09","date_gmt":"2015-09-10T22:30:09","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=11334"},"modified":"2024-09-26T16:54:50","modified_gmt":"2024-09-26T14:54:50","slug":"regime-micro-bic","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-micro-bic\/","title":{"rendered":"Le r\u00e9gime micro-BIC"},"content":{"rendered":"<p style=\"text-align: justify;\">Les personnes qui exercent une activit\u00e9 commerciale, industrielle ou artisanale, ou qui font de la location meubl\u00e9e et qui sont impos\u00e9es \u00e0 l\u2019imp\u00f4t sur le revenu, rel\u00e8vent du r\u00e9gime des BIC (b\u00e9n\u00e9fices industriels et commerciaux). Lorsqu\u2019il s\u2019agit d\u2019entreprises individuelles qui ne d\u00e9passent pas un certain seuil, elles sont soumises au r\u00e9gime micro-BIC, r\u00e9gime forfaitaire d\u2019imposition simplifi\u00e9 et all\u00e9g\u00e9 que ce soit au niveau fiscal, comptable et social.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point\u00a0 sur ce r\u00e9gime.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #339966;\"><strong>R\u00e9gime micro-BIC<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Conditions d\u2019acc\u00e8s au r\u00e9gime micro-BIC<\/span><\/h3>\n<p style=\"text-align: justify;\">Tout d\u2019abord, <strong>le r\u00e9gime micro-BIC est r\u00e9serv\u00e9 aux <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-statut-unique-de-lentrepreneur-individuel-ei\/\" target=\"_self\" rel=\"noopener\">entreprises individuelles (EI)<\/a> non assujetties \u00e0 TVA (franchise ou exon\u00e9ration) et aux <span class=\"exergue\"><a style=\"color: #3366ff;\" title=\"L\u2019auto-entrepreneur\" href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur\/\" target=\"_blank\" rel=\"noopener noreferrer\">auto-entrepreneurs<\/a>.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Sont donc exclues<\/strong> les soci\u00e9t\u00e9s (m\u00eame impos\u00e9es \u00e0 l\u2019IR) mais \u00e9galement certaines activit\u00e9s comme celles de marchand de biens ou de location de mat\u00e9riel.<\/div><\/p>\n<p style=\"text-align: justify;\">Pour pouvoir b\u00e9n\u00e9ficier de ce r\u00e9gime avantageux, <strong>il faut que le chiffre d\u2019affaires r\u00e9alis\u00e9 soit inf\u00e9rieur \u00e0 certains seuils,<\/strong> qui vont varier selon la nature de l\u2019activit\u00e9 exerc\u00e9e. Ces seuils sont de\u00a0:<\/p>\n<ul>\n<li><strong>82 200 euros (hors taxe) pour les activit\u00e9s de vente de marchandises, fourniture de denr\u00e9es alimentaires \u00e0 consommer\u00a0 sur place ou \u00e0 emporter, fourniture de logement (h\u00f4tellerie) ;<\/strong><\/li>\n<li><strong>32\u00a0900 euros (hors taxe) pour les activit\u00e9s de prestation de services ou de location meubl\u00e9e.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">A noter que lors du premier exercice ou du dernier (ann\u00e9e de cessation d\u2019activit\u00e9), ces seuils seront diminu\u00e9s au <em>prorata temporis<\/em> selon le calcul suivant\u00a0: nombre de jours d\u2019activit\u00e9\/ 365.<\/div><\/p>\n<p style=\"text-align: justify;\"><strong>Si vous cumulez une activit\u00e9 de vente et une activit\u00e9 de prestation de services<\/strong>, le r\u00e9gime micro-BIC ne sera possible que si votre chiffre d\u2019affaires total (les deux activit\u00e9s confondues) ne d\u00e9passe pas 82 200 euros (hors taxe) et que celui tir\u00e9 de l\u2019activit\u00e9 de prestation de services ne d\u00e9passe pas 32 900 euros.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">B\u00e9n\u00e9fice imposable en micro-BIC<\/span><\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-11088\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/fiscalite.jpg\" alt=\"B\u00e9n\u00e9fice imposable en micro-BIC\" width=\"169\" height=\"127\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/fiscalite.jpg 479w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/fiscalite-300x225.jpg 300w\" sizes=\"(max-width: 169px) 100vw, 169px\" \/>Lorsque vous \u00eates en r\u00e9gime micro-BIC, <strong>votre b\u00e9n\u00e9fice imposable est calcul\u00e9 en fonction du montant de vos recettes d\u00e9clar\u00e9es. Sur ce montant sera effectu\u00e9 un abattement de 71% pour les activit\u00e9s de vente et de 50% pour les activit\u00e9s de prestation de services.<\/strong> L\u2019abattement minimum \u00e9tant de 305 euros.<\/p>\n<p style=\"text-align: justify;\">Ce b\u00e9n\u00e9fice obtenu apr\u00e8s l\u2019abattement pratiqu\u00e9 par l\u2019administration fiscale sera impos\u00e9 au <strong>bar\u00e8me progressif de l\u2019IR.<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Obligations fiscales en micro-BIC<\/span><\/h3>\n<p style=\"text-align: justify;\">En micro-BIC, <strong>aucune d\u00e9claration professionnelle<\/strong> n\u2019est \u00e0 d\u00e9poser.<\/p>\n<p style=\"text-align: justify;\">Vous devez simplement reporter le <strong>montant de votre chiffre d\u2019affaires, l\u2019adresse de votre exploitation ainsi que votre num\u00e9ro Siret sur votre d\u00e9claration compl\u00e9mentaire de revenus (2042C pro)<\/strong> annexe \u00e0 votre d\u00e9claration d\u2019imp\u00f4t sur le revenu (2042).<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">De plus, sous le r\u00e9gime micro-BIC, vous n\u2019\u00eates redevable que de la <strong>cotisation fonci\u00e8re des entreprises (CFE)<\/strong> mais seulement \u00e0 compter de la deuxi\u00e8me ann\u00e9e.<\/div><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Obligations comptables en micro-BIC<\/span><\/h3>\n<p style=\"text-align: justify;\">Sous le r\u00e9gime micro-BIC, <strong>les obligations comptables sont \u00e9galement all\u00e9g\u00e9es.<\/strong> Les entreprises doivent simplement\u00a0:<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><\/p>\n<ul style=\"text-align: justify;\">\n<li>Tenir un livre journal des recettes\u00a0;<\/li>\n<li>Tenir un registre des achats (pi\u00e8ces justificatives \u00e0 l\u2019appui)\u00a0;<\/li>\n<li>Etablir leurs factures avec la mention \u00ab\u00a0TVA non applicable, article 293 B du CGI\u00a0\u00bb. Pour les personnes b\u00e9n\u00e9ficiant de la franchise.<\/div><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Option pour le versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu <\/span><\/h3>\n<p style=\"text-align: justify;\"><strong><img decoding=\"async\" class=\"alignleft wp-image-3278 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/zone-franche2.png\" alt=\"le versement lib\u00e9ratoire\" width=\"167\" height=\"113\" \/>Si, en plus du r\u00e9gime micro-BIC, vous \u00eates soumis au r\u00e9gime micro social (d\u00e9taill\u00e9 ci-apr\u00e8s), vous avez la possibilit\u00e9 d\u2019opter pour le versement lib\u00e9ratoire de l\u2019IR<\/strong>. Vos recettes ne seront alors plus soumises au bar\u00e8me progressif.<\/p>\n<p style=\"text-align: justify;\">Ce versement est \u00e9galement fonction du chiffre d\u2019affaires r\u00e9alis\u00e9, et <strong>peut \u00eatre acquitt\u00e9 tous les mois ou tous les trois mois.<\/strong><\/p>\n<p style=\"text-align: justify;\">Son montant est de <strong>1% du chiffre d\u2019affaires (mensuel ou trimestriel, selon le choix) pour les activit\u00e9s de vente et de 1,7% pour les activit\u00e9s de prestation de services<\/strong> ou les locations meubl\u00e9es.<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #339966;\"><strong>R\u00e9gime micro social<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">Le r\u00e9gime micro social permet aux entreprises de voir leurs cotisations sociales calcul\u00e9es en fonction du montant de leur chiffre d\u2019affaires, en appliquant \u00e0 ce dernier un taux sp\u00e9cifique en fonction de la nature de l\u2019activit\u00e9 exerc\u00e9e.<\/p>\n<p style=\"text-align: justify;\"><strong>Pour b\u00e9n\u00e9ficier du r\u00e9gime micro social, il faut exercer une option aupr\u00e8s du RSI ou de l\u2019Urssaf <\/strong>(en fonction de l\u2019activit\u00e9 exerc\u00e9e). Cette option n\u2019est \u00e0 faire qu\u2019une seule fois, elle sera ensuite renouvel\u00e9e tacitement.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Les cotisations sociales au micro social<\/span><\/h3>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignleft wp-image-2943 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/05\/cube-question.png\" alt=\"Les cotisations sociales\" width=\"131\" height=\"126\" \/>Le montant des <strong>cotisations sociales<\/strong> de la personne soumise au r\u00e9gime micro social sont fonction du chiffre d\u2019affaires. Ce montant est obtenu en appliquant \u00e0 ce chiffre d\u2019affaires un <strong>taux de 13,3% pour les personnes exer\u00e7ant des activit\u00e9s de vente de marchandises ou de fourniture de logement (h\u00f4tellerie).<\/strong><\/p>\n<p><strong>Pour les personnes qui exercent des activit\u00e9s de prestation de services, le taux \u00e0 appliquer au chiffre d\u2019affaires est de 22,9%.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Attention : si vous exercez des activit\u00e9s relevant des <strong>deux cat\u00e9gories<\/strong>, il faut appliquer aux recettes tir\u00e9es de chaque activit\u00e9 le <strong>taux ad\u00e9quat<\/strong>.<\/div><\/p>\n<p style=\"text-align: justify;\">En plus de cela, les personnes soumises au r\u00e9gime micro social doivent payer une taxe au titre de la <strong>contribution \u00e0 la formation professionnelle.<\/strong> Cette taxe est \u00e9galement calcul\u00e9e par rapport au chiffre d\u2019affaires r\u00e9alis\u00e9. <strong>Les taux \u00e0 appliquer sont de 0,1% pour les activit\u00e9s de vente et de 0,2% pour les activit\u00e9s de prestation de services.<\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">Les cotisations sociales pour les personnes b\u00e9n\u00e9ficiant de l\u2019ACCRE<\/span><\/h3>\n<p style=\"text-align: justify;\">L\u2019<span class=\"exergue\"><strong><a style=\"color: #3366ff;\" title=\"L\u2019Accre\u2026\" href=\"https:\/\/valoxy.org\/blog\/les-accre\/\" target=\"_blank\" rel=\"noopener noreferrer\">ACCRE<\/a><\/strong><\/span> est un dispositif permettant aux entrepreneurs demandeurs d\u2019emploi de se lancer en profitant d\u2019une exon\u00e9ration partielle de charges. Leurs cotisations sociales sont calcul\u00e9es de la m\u00eame fa\u00e7on mais en appliquant au chiffre d\u2019affaires des taux r\u00e9duits pendant environ 3 ans.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\">Pour les entreprises de vente, le taux est de <strong>3,4% pendant 9 mois, puis 6,7% pendant un an et enfin 10% pendant un an.<\/strong><\/p>\n<p style=\"text-align: justify;\">Pour les entreprises de prestation de services, le taux est de <strong>5,8% pendant 9 mois, puis 11,5% pendant un an et enfin 17,2% pendant un an.<\/strong><\/div><\/p>\n<p><strong>Vous \u00eates en r\u00e9gime micro-BIC mais vous d\u00e9passez ou allez d\u00e9passer les seuils ? Retrouvez notre article\u00a0<\/strong><span class=\"s1\"><a href=\"https:\/\/valoxy.org\/blog\/depassement-seuils-micro-entreprise\/\"><span class=\"s2\">D\u00e9passement seuils micro-entreprise : cons\u00e9quences<\/span><\/a>.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Pour en savoir plus sur les r\u00e9gimes d\u2019imposition, consultez nos articles sur le blog de Valoxy : <\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regimes-dimposition-france\/\"><span class=\"s3\">Les r\u00e9gimes d\u2019imposition en France<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\"><span class=\"s3\">Les B\u00e9n\u00e9fices Industriels et Commerciaux (BIC)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\"><span class=\"s3\">Les B\u00e9n\u00e9fices Non Commerciaux (BNC)<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\"><span class=\"s3\">Le r\u00e9gime micro-BNC<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/les-benefices-agricoles\/\"><span class=\"s3\">Les b\u00e9n\u00e9fices agricoles<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les personnes qui exercent une activit\u00e9 commerciale, industrielle ou artisanale, ou qui font de la location meubl\u00e9e et qui sont impos\u00e9es \u00e0 l\u2019imp\u00f4t sur le revenu, rel\u00e8vent du r\u00e9gime des BIC (b\u00e9n\u00e9fices industriels et commerciaux). Lorsqu\u2019il s\u2019agit d\u2019entreprises individuelles qui&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-11334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tout ce qu&#039;il faut savoir sur le r\u00e9gime micro-BIC<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime micro-BIC est un r\u00e9gime d&#039;imposition forfaitaire, il concerne les entreprises individuelles non assujetties \u00e0 TVA ainsi que les auto-entrepreneurs...\" \/>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" 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