{"id":18869,"date":"2016-12-08T00:30:37","date_gmt":"2016-12-07T23:30:37","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18869"},"modified":"2024-09-26T17:01:27","modified_gmt":"2024-09-26T15:01:27","slug":"professionnels-liberaux-leurs-obligations-comptables","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/professionnels-liberaux-leurs-obligations-comptables\/","title":{"rendered":"Le professionnel lib\u00e9ral et ses obligations comptables"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Le professionnel lib\u00e9ral a des obligations comptables et fiscales, qui sont fonction du r\u00e9gime d\u2019imposition des b\u00e9n\u00e9fices dont ils d\u00e9pendent, et du statut juridique qu&rsquo;ils ont adopt\u00e9.\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><span class=\"s2\">D&rsquo;une mani\u00e8re g\u00e9n\u00e9rale, le<\/span> professionnel lib\u00e9ral opte pour l\u2019imposition de ses revenus dans la cat\u00e9gorie des <a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BNC<\/a>. Et il choisit de mani\u00e8re habituelle une structure juridique d\u2019exercice comme la <a href=\"https:\/\/valoxy.org\/blog\/selarl-unipersonnelle-profession-liberale\/\">soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral<\/a>.<\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France revient dans cet article sur les obligations comptables des professions lib\u00e9rales.<\/p>\n<h2 style=\"text-align: justify;\">1er cas : le professionnel exer\u00e7ant en micro BNC<\/h2>\n<p style=\"text-align: justify;\">Les professionnels lib\u00e9raux qui sont dans les limites du r\u00e9gime micro BNC, c\u2019est-\u00e0-dire qui ont un chiffre d\u2019affaires annuel de moins de 32 900 euros.<img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-11794\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg\" alt=\"dossier pr\u00e9par\u00e9\" width=\"307\" height=\"205\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70.jpg 538w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/dossier-prepare-gimp-70-300x200.jpg 300w\" sizes=\"(max-width: 307px) 100vw, 307px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>Le r\u00e9gime <a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bnc\/\">micro BNC<\/a> est, \u00e0 l\u2019instar de l\u2019ensemble des r\u00e9gimes de micro-entreprise, un r\u00e9gime permettant de b\u00e9n\u00e9ficier d\u2019une comptabilit\u00e9 ultra simplifi\u00e9e. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Ainsi, le professionnel exer\u00e7ant en micro BNC n&rsquo;a pas \u00e0 \u00e9tablir un bilan, un compte de r\u00e9sultat, un livre-journal et un grand-livre.\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\">En r\u00e9alit\u00e9, le professionnel aura tr\u00e8s peu d\u2019obligations comptables en dehors de :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La tenue d\u2019un livre des recettes o\u00f9 il porte les recettes encaiss\u00e9es : les recettes sont entr\u00e9es chronologiquement avec indication du montant, de l\u2019origine, distinction des r\u00e8glements en esp\u00e8ces et des autres.<\/li>\n<li>Il doit conserver les pi\u00e8ces justificatives.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Il faut pr\u00e9ciser que le Code G\u00e9n\u00e9ral des Imp\u00f4ts pr\u00e9voit \u00e9galement certaines particularit\u00e9s :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Les recettes qui ont trait aux prestations rendues \u00e0 des particuliers peuvent s&rsquo;inscrire globalement en fin de journ\u00e9e lorsque leur montant unitaire ne d\u00e9passe pas 76 euros.<\/li>\n<li>En outre, le livre des recettes se totaliser \u00e0 l\u2019issue de chaque trimestre.<\/div><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">2\u00e8me cas : le professionnel soumis au r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11799 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/bilan-annuel-gimp-70-1.jpg\" alt=\"r\u00e9gime comptable d\u00e9claration comptable\" width=\"114\" height=\"114\" 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: 114px) 100vw, 114px\" \/>Lorsque le professionnel est impos\u00e9 dans la cat\u00e9gorie des BNC sous le r\u00e9gime de la d\u00e9claration contr\u00f4l\u00e9e, alors il doit d\u00e9terminer son b\u00e9n\u00e9fice selon un r\u00e9gime r\u00e9el d\u2019imposition.\u00a0<strong>Son b\u00e9n\u00e9fice imposable se d\u00e9termine en fonction de la diff\u00e9rence entre les produits imposables et les charges d\u00e9ductibles fiscalement.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Sous ce r\u00e9gime, le professionnel lib\u00e9ral doit pouvoir fournir : <\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Un journal des recettes <\/strong><\/li>\n<li><strong>Un journal des d\u00e9penses <\/strong><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/bilan-et-compte-de-resultat-04072014avse1\/\"><strong>Un bilan <\/strong><\/a><\/li>\n<li><strong>Un compte de r\u00e9sultat<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le professionnel lib\u00e9ral tiendra donc une comptabilit\u00e9 de tr\u00e9sorerie (autrement dit une comptabilit\u00e9 o\u00f9 apparaissent les recettes et d\u00e9penses au jour le jour d\u00e8s lors qu\u2019elles sont effectivement encaiss\u00e9es ou d\u00e9caiss\u00e9es).<\/p>\n<p style=\"text-align: justify;\">Le professionnel est \u00e9galement astreint \u00e0 tenir un registre des immobilisations et des amortissements.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Le livre-journal des recettes et des d\u00e9penses<\/h3>\n<p style=\"text-align: justify;\">Le livre-journal doit \u00eatre tenu par le professionnel, ou son comptable, <strong>en respectant certains principes de base qui sont :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Les op\u00e9rations s&rsquo;enregistrent les unes apr\u00e8s les autres (sauf exception) pour la comptabilisation globale en fin de journ\u00e9e des recettes d\u2019un montant unitaire inf\u00e9rieur \u00e0 76 \u20ac taxes comprises, \u00e0 condition qu\u2019elles aient fait l\u2019objet d\u2019un paiement comptant en esp\u00e8ces et que le professionnel ait les justificatifs du d\u00e9tail de ces op\u00e9rations ;<\/li>\n<li>Les op\u00e9rations s&rsquo;enregistrent au jour le jour ;<\/li>\n<li>L\u2019enregistrement mentionne l\u2019identit\u00e9 du client, la date, le montant et la forme des honoraires ;<\/li>\n<li>Enfin, il faut garder une pi\u00e8ce justificative pour chaque enregistrement.<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Le registre des immobilisations et des amortissements<\/h3>\n<p style=\"text-align: justify;\"><strong>Le professionnel lib\u00e9ral doit obligatoirement tenir \u00e0 jour un registre des immobilisations et des amortissements.\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Ce document contient des informations relatives aux immobilisations affect\u00e9es \u00e0 l\u2019activit\u00e9 professionnelle :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Leur date d\u2019acquisition ou de cr\u00e9ation ;<\/li>\n<li>Leur prix de revient ;<\/li>\n<li>Le montant des amortissements pratiqu\u00e9s ;<\/li>\n<li>Le cas \u00e9ch\u00e9ant, la date et le prix de cession de l\u2019immobilisation.<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. Le bilan et le compte de r\u00e9sultat \u00e0 la cl\u00f4ture de l\u2019exercice<\/h3>\n<p style=\"text-align: justify;\">Le professionnel lib\u00e9ral doit, en fin d\u2019exercice, au moment de la cl\u00f4ture, \u00e9tablir un bilan ainsi qu\u2019un compte de r\u00e9sultat.<\/p>\n<p style=\"text-align: justify;\"><strong>De plus, le livre-journal et le grand-livre doivent \u00eatre \u00e9dit\u00e9s au titre de l\u2019exercice en question.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Le professionnel lib\u00e9ral peut tr\u00e8s bien proc\u00e9der seul \u00e0 ces op\u00e9rations. Toutefois nous vous recommandons vivement de faire appel \u00e0 un professionnel du chiffre :<\/strong> un comptable ou expert-comptable sera donc tr\u00e8s utile.<\/p>\n<h2 style=\"text-align: justify;\">3\u00e8me cas : le professionnel lib\u00e9ral exer\u00e7ant en SEL (Soci\u00e9t\u00e9 d&rsquo;Exercice Lib\u00e9ral)<\/h2>\n<p style=\"text-align: justify;\">Le professionnel lib\u00e9ral peut choisir de privil\u00e9gier l\u2019exercice de son activit\u00e9 sous la forme d\u2019une soci\u00e9t\u00e9 d\u2019exercice lib\u00e9ral, qui n&rsquo;est finalement qu\u2019une soci\u00e9t\u00e9 commerciale (SAS, SARL, SA, \u2026) adapt\u00e9e aux<img decoding=\"async\" class=\"alignright wp-image-16200\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/reunion-de-travail-21.jpg\" alt=\"exercice en SEL\" width=\"282\" height=\"188\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/reunion-de-travail-21.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/08\/reunion-de-travail-21-300x200.jpg 300w\" sizes=\"(max-width: 282px) 100vw, 282px\" \/> besoins des professions lib\u00e9rales.<\/p>\n<p style=\"text-align: justify;\"><strong>Dans ce cas, les obligations comptables et r\u00e8gles \u00e0 respecter en mati\u00e8re de comptabilit\u00e9 d\u00e9pendent de la forme juridique choisie (SELARL, SELAS\u2026) et du r\u00e9gime d\u2019imposition des b\u00e9n\u00e9fices. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>On pourra donc citer le fait de tenir : <\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>un livre-journal <\/strong><\/li>\n<li><strong>un grand-livre <\/strong><\/li>\n<li><strong>un livre d\u2019inventaire <\/strong><\/li>\n<li><strong>et \u00e9tablir des comptes annuels : <\/strong><strong>compte de r\u00e9sultat, bilan, annexe l\u00e9gale,<\/strong><\/li>\n<li><strong>\u2026<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Il convient \u00e9galement de ne pas oublier que le repr\u00e9sentant l\u00e9gal de la SEL (g\u00e9rant, pr\u00e9sident,\u2026) a comme obligation de d\u00e9poser annuellement les comptes\u00a0 aupr\u00e8s du greffe du Tribunal de commerce.<\/p>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur les obligations administratives, comptables, sociales et fiscales des professions lib\u00e9rales ? Retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/societe-civile-de-moyen-scm\/\"><span class=\"s2\">La Soci\u00e9t\u00e9 Civile de Moyens (SCM)<\/span><\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/les-fonds-professionnels\/\" target=\"_self\" rel=\"noopener\">Les fonds professionnels<\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/societe-civile-professionnelle\/\"><span class=\"s2\">La soci\u00e9t\u00e9 civile professionnelle<\/span><\/a><\/li>\n<li class=\"li1\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/linsaisissabilite-de-la-residence-principale\/\" target=\"_self\" rel=\"noopener\">L\u2019insaisissabilit\u00e9 de la r\u00e9sidence principale<\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/selarl-unipersonnelle-profession-liberale\/\"><span class=\"s2\">La SELARLU: une solution pour la profession lib\u00e9rale<\/span><\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/professions-liberales-problematiques-regime-social\/\"><span class=\"s2\">Professions lib\u00e9rales et SEL : probl\u00e9matiques autour du r\u00e9gime social<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le professionnel lib\u00e9ral a des obligations comptables et fiscales, qui sont fonction du r\u00e9gime d\u2019imposition des b\u00e9n\u00e9fices dont ils d\u00e9pendent, et du statut juridique qu&rsquo;ils ont adopt\u00e9.\u00a0 D&rsquo;une mani\u00e8re g\u00e9n\u00e9rale, le professionnel lib\u00e9ral opte pour l\u2019imposition de ses revenus dans&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16417,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[84,85,57],"class_list":["post-18869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite","tag-bnc","tag-obligations-comptables","tag-profession-liberale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le professionnel lib\u00e9ral et ses obligations comptables | Valoxy<\/title>\n<meta name=\"description\" content=\"Les obligations comptables du professionnel lib\u00e9ral vont varier selon la forme juridique et du r\u00e9gime d&#039;imposition des b\u00e9n\u00e9fices...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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