{"id":18860,"date":"2016-12-06T00:30:14","date_gmt":"2016-12-05T23:30:14","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18860"},"modified":"2024-09-26T17:00:30","modified_gmt":"2024-09-26T15:00:30","slug":"statut-de-agent-commercial","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/statut-de-agent-commercial\/","title":{"rendered":"Le statut de l&rsquo;agent commercial"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019agent commercial est un mandataire qui exerce une profession de mani\u00e8re ind\u00e9pendante. Il n\u2019est donc li\u00e9 par aucun contrat de louage de services (comme un contrat de travail).<\/p>\n<p style=\"text-align: justify;\"><strong>Ce mandataire est charg\u00e9, de fa\u00e7on permanente, de n\u00e9gocier et, \u00e9ventuellement, de conclure des contrats de vente, d\u2019achat, de location ou de prestation de services, au nom et pour le compte de producteurs, d\u2019industriels, de commer\u00e7ants ou d\u2019autres agents commerciaux.<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019agent commercial peut \u00eatre, dans le cadre de son activit\u00e9, li\u00e9 \u00e0 un ou plusieurs mandants en concluant un contrat d\u2019agent commercial.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, revient bri\u00e8vement\u00a0 sur quelques aspects de cette profession, et ses obligations.<\/p>\n<h2 style=\"text-align: justify;\">I. Un agent commercial, c\u2019est quoi ?<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. C\u2019est un professionnel ind\u00e9pendant<\/h3>\n<p style=\"text-align: justify;\">Il convient de garder \u00e0 l\u2019esprit que l\u2019agent commercial est un professionnel qui n\u2019est li\u00e9 par aucun lien de subordination \u00e0 son ou ses mandants.<\/p>\n<p style=\"text-align: justify;\"><strong>Il est, en cela, consid\u00e9r\u00e9 comme un chef d\u2019entreprise et peut m\u00eame b\u00e9n\u00e9ficier de l\u2019ACCRE au moment de la cr\u00e9ation de son entreprise d\u2019agence commerciale.<\/strong> <img decoding=\"async\" class=\"alignright wp-image-16714\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\" alt=\"d\u00e9finition agent commercial\" width=\"265\" height=\"176\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1-300x199.jpg 300w\" sizes=\"(max-width: 265px) 100vw, 265px\" \/><\/p>\n<p style=\"text-align: justify;\">L\u2019ind\u00e9pendance \u00e9tant un crit\u00e8re pr\u00e9pond\u00e9rant, elle doit \u00eatre sauvegard\u00e9e. <strong>Il existe diff\u00e9rents crit\u00e8res qui permettent d\u2019appr\u00e9cier cette ind\u00e9pendance. Ils tournent autour de la notion de libert\u00e9 :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Celle d\u2019organiser l\u2019entreprise :<\/strong> l\u2019agent commercial dispose d\u2019une v\u00e9ritable autonomie de gestion.<\/li>\n<li><strong>La libert\u00e9 de choix d\u2019une structure juridique d\u2019exploitation :<\/strong> il peut choisir la forme juridique qui lui convient le mieux, entre entreprise individuelle, soci\u00e9t\u00e9, etc.<\/li>\n<li><strong>La libert\u00e9 des activit\u00e9s et de leur choix<\/strong><\/li>\n<li><strong>Enfin, celle d\u2019acqu\u00e9rir et de transmettre des biens de son entreprise.<\/strong><\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. L\u2019agent commercial est un mandataire<\/h3>\n<p style=\"text-align: justify;\">L\u2019agent commercial exerce une activit\u00e9 de mandataire qui est, comme son nom ne l\u2019indique pas, <strong>de nature civile et non commerciale.<\/strong><\/p>\n<p style=\"text-align: justify;\">Il agit donc pour le compte d\u2019autrui et sert d\u2019entremetteur. Cette qualification de la nature de son activit\u00e9 a d\u2019ailleurs des r\u00e9percussions sur le statut social et fiscal de l\u2019agent.<\/p>\n<p style=\"text-align: justify;\"><strong>Enfin, il est important de noter que les r\u00e8gles du mandat s\u2019appliquent \u00e0 l\u2019activit\u00e9 sous r\u00e9serve des r\u00e8gles d\u2019ordre public de la profession d\u2019agent commercial, qui sont nombreuses du fait du statut de profession r\u00e9glement\u00e9e de cette activit\u00e9.<\/strong><\/p>\n<h2 style=\"text-align: justify;\">II. L\u2019exercice de l\u2019activit\u00e9 d\u2019agent commercial<\/h2>\n<p style=\"text-align: justify;\">Deux cas sont possibles et permettent d\u2019exercer l\u2019activit\u00e9 d\u2019agent commercial :<\/p>\n<ul style=\"text-align: justify;\">\n<li>L\u2019exercice en nom propre<\/li>\n<li>L\u2019exercice par le biais d\u2019une personne morale<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Exercer en tant que personne physique<\/h3>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-11797 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossiers-gimp-70-1.jpg\" alt=\"dossier immatriculation agent commercial\" width=\"239\" height=\"239\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossiers-gimp-70-1.jpg 359w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossiers-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossiers-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossiers-gimp-70-1-45x45.jpg 45w\" sizes=\"(max-width: 239px) 100vw, 239px\" \/>L\u2019agent commercial doit alors s\u2019immatriculer sur un registre sp\u00e9cifique des agents commerciaux : ce registre est tenu par le greffe du Tribunal de commerce.<\/p>\n<p style=\"text-align: justify;\"><strong>Le dossier d\u2019immatriculation doit comprendre un certain nombre de documents :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Deux formulaires AC0 sign\u00e9s et compl\u00e9t\u00e9s ;<\/li>\n<li>Deux formulaires TNS sign\u00e9s et compl\u00e9t\u00e9s ;<\/li>\n<li>Une copie de la pi\u00e8ce d\u2019identit\u00e9 ;<\/li>\n<li>Un exemplaire de l\u2019\u00e9crit sign\u00e9 avec le mandant (indiquant le contenu du contrat d\u2019agence ou tout document \u00e9tablissant l\u2019existence d\u2019un tel contrat) ;<\/li>\n<li>Une attestation de non-condamnation ;<\/li>\n<li>Le cas \u00e9ch\u00e9ant, la d\u00e9claration d\u2019insaisissabilit\u00e9 et\/ou la preuve d\u2019information du conjoint.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Un r\u00e9c\u00e9piss\u00e9 et un num\u00e9ro d\u2019immatriculation seront alors d\u00e9livr\u00e9s \u00e0 l\u2019agent commercial.<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019immatriculation en qualit\u00e9 d\u2019agent commercial, jusqu&rsquo;\u00e0 la r\u00e9forme op\u00e9r\u00e9e par le d\u00e9cret 2010-1310 du 2 novembre 2010, n&rsquo;\u00e9tait valables que 5 ans \u00e0 compter de la date d&rsquo;immatriculation. Elle devait donc \u00eatre renouvel\u00e9e tous les 5 ans. Depuis la r\u00e9forme, l&rsquo;immatriculation est permanente.<\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Remarque :<\/strong> l\u2019inscription au registre n\u2019est pas obligatoire pour la validit\u00e9 de l\u2019immatriculation mais constitue une mesure de police professionnelle.<\/div><\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. S\u2019immatriculer en tant que personne morale<\/h3>\n<p style=\"text-align: justify;\">L\u2019activit\u00e9 de l\u2019agent commercial est parfaitement compatible avec la cr\u00e9ation d\u2019une soci\u00e9t\u00e9 mais cela impose donc des formalit\u00e9s suppl\u00e9mentaires car l\u2019agent doit passer par la cr\u00e9ation d\u2019une personne morale.<\/p>\n<p style=\"text-align: justify;\"><strong>Le dossier d\u2019inscription en tant qu\u2019agent commercial devra comporter :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Un extrait d\u2019immatriculation au RCS de la soci\u00e9t\u00e9 ;<\/li>\n<li>Deux exemplaires AC0 sign\u00e9s et compl\u00e9t\u00e9s ;<\/li>\n<li>Un exemplaire de l\u2019\u00e9crit sign\u00e9 avec le mandant. (indiquant le contenu du contrat d\u2019agence ou tout document \u00e9tablissant l\u2019existence d\u2019un tel contrat).<\/li>\n<li>Une copie de la pi\u00e8ce d\u2019identit\u00e9 pour le ou les dirigeants.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">III. R\u00e9gime fiscal et social de l\u2019agent commercial<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Le r\u00e9gime fiscal<\/h3>\n<p style=\"text-align: justify;\"><strong>S\u2019agissant de l\u2019agent commercial personne physique :<\/strong> les revenus tir\u00e9s de cette activit\u00e9 sont imposables \u00e0 l\u2019imp\u00f4t sur le revenu dans la cat\u00e9gorie des <a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\">BNC<\/a>. <img decoding=\"async\" class=\"alignright wp-image-11799\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bilan-annuel-gimp-70-1.jpg\" alt=\"r\u00e9gime fiscal et social agent commercial\" width=\"156\" height=\"156\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bilan-annuel-gimp-70-1.jpg 359w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bilan-annuel-gimp-70-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bilan-annuel-gimp-70-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bilan-annuel-gimp-70-1-45x45.jpg 45w\" sizes=\"(max-width: 156px) 100vw, 156px\" \/><\/p>\n<p style=\"text-align: justify;\">Ce sera le m\u00eame r\u00e9gime d\u2019imposition en cas d\u2019exercice de l\u2019activit\u00e9 par le biais d\u2019une personne morale soumise au r\u00e9gime des soci\u00e9t\u00e9s de personnes.<\/p>\n<p style=\"text-align: justify;\"><strong>S\u2019agissant de l\u2019exercice de l\u2019activit\u00e9 via une personne morale soumise \u00e0 l\u2019IS.<\/strong> Le b\u00e9n\u00e9fice est imposable dans les conditions de droit commun de l\u2019IS (15% pour les 38.120 premiers euros et \u00e0 33,33% pour les b\u00e9n\u00e9fices suivants).<\/p>\n<p style=\"text-align: justify;\"><strong>S\u2019agissant des autres impositions :<\/strong> l\u2019activit\u00e9 d\u2019agent commercial, peu importe le statut sous lequel elle est exerc\u00e9e, est imposable \u00e0 la TVA et \u00e0 la <a href=\"https:\/\/valoxy.org\/blog\/contribution-economique-territoriale\/\">CET<\/a>.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Le r\u00e9gime social de l\u2019agent commercial<\/h3>\n<p style=\"text-align: justify;\"><strong>En tant que professionnel ind\u00e9pendant, lorsque l\u2019activit\u00e9 est exerc\u00e9e en nom propre,<\/strong> l&rsquo;agent commercial est soumis au r\u00e9gime des travailleurs non-salari\u00e9s. Il devra donc s\u2019affilier au RSI au moment de son immatriculation.<\/p>\n<p style=\"text-align: justify;\"><strong>Dans les cas o\u00f9 l\u2019activit\u00e9 s\u2019exerce via une soci\u00e9t\u00e9,<\/strong> le r\u00e9gime de protection sociale sera fonction de la forme sociale et de la place de l\u2019agent dans la soci\u00e9t\u00e9 (g\u00e9rant majoritaire de SARL, pr\u00e9sident de SAS, \u2026).<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations concernant l\u2019activit\u00e9 commerciale de votre entreprise, retrouvez 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\/contrat-de-commission-commissionnaire\/\"><span class=\"s3\">Le contrat de commission et le commissionnaire<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/limportance-des-salons-professionnels\/\"><span class=\"s3\">L\u2019importance des salons professionnels<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/laide-financiere-foires-et-salons\/\" target=\"_self\" rel=\"noopener\">L\u2019aide financi\u00e8re foires et salons<\/a><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/le-credit-dimpot-pour-les-depenses-de-prospection-commerciale\/\"><span class=\"s3\">Le cr\u00e9dit d\u2019imp\u00f4t pour les d\u00e9penses de prospection commerciale<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/offre-commerciale-differentiee-25032015avaljlucguiz1\/\"><span class=\"s3\">Comment construire et diff\u00e9rencier votre offre commerciale ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019agent commercial est un mandataire qui exerce une profession de mani\u00e8re ind\u00e9pendante. Il n\u2019est donc li\u00e9 par aucun contrat de louage de services (comme un contrat de travail). Ce mandataire est charg\u00e9, de fa\u00e7on permanente, de n\u00e9gocier et, \u00e9ventuellement, de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16201,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[79,80,81,82,83],"class_list":["post-18860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridique","tag-agent-commercial","tag-creation-dentreprise","tag-statut-fiscal","tag-statut-juridique","tag-statut-social"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le statut de l&#039;agent commercial<\/title>\n<meta name=\"description\" content=\"L&#039;agent commercial est un professionnel ind\u00e9pendant n\u00e9gociant et concluant des contrats au nom et pour le compte de mandants...\" \/>\n<meta name=\"robots\" content=\"index, follow, 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