{"id":18956,"date":"2016-12-13T00:30:21","date_gmt":"2016-12-12T23:30:21","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18956"},"modified":"2025-07-21T10:05:56","modified_gmt":"2025-07-21T08:05:56","slug":"la-fiscalite-de-lautoentreprise","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lautoentreprise\/","title":{"rendered":"La fiscalit\u00e9 de l&rsquo;autoentreprise"},"content":{"rendered":"<p style=\"text-align: justify;\">La fiscalit\u00e9 de l\u2019autoentreprise est d\u00e9finie par un r\u00e9gime fiscal particulier : l\u2019autoentrepreneur peut \u00eatre impos\u00e9 selon le r\u00e9gime de la micro-entreprise, voire m\u00eame opter pour un pr\u00e9l\u00e8vement lib\u00e9ratoire d\u2019imp\u00f4t sur le revenu.<\/p>\n<p style=\"text-align: justify;\"><span class=\"s1\">La fiscalit\u00e9 de l\u2019autoentreprise pr\u00e9sente ainsi de nombreux avantages, <\/span><span class=\"s2\">et notamment<\/span><span class=\"s1\"> sa simplicit\u00e9. <\/span><span class=\"s3\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, pr\u00e9sente dans cet article les caract\u00e9ristiques principales de la fiscalit\u00e9 de l&rsquo;autoentreprise, et de l\u2019imposition de ses b\u00e9n\u00e9fices.<\/span><\/p>\n<h2 style=\"text-align: justify;\">I. L\u2019imposition des b\u00e9n\u00e9fices de l\u2019autoentreprise<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Le r\u00e9gime de la micro-entreprise<\/h3>\n<p style=\"text-align: justify;\">L\u2019autoentrepreneur exploite son activit\u00e9 sous la forme juridique d\u2019une entreprise individuelle soumise \u00e0 l\u2019imp\u00f4t sur le revenu :<\/p>\n<ul>\n<li style=\"text-align: justify;\">dans la cat\u00e9gorie des <a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BIC<\/a> si l\u2019activit\u00e9 est commerciale ou artisanale,<\/li>\n<li style=\"text-align: justify;\">dans la cat\u00e9gorie des <a href=\"https:\/\/valoxy.org\/blog\/bnc-benefices-non-commerciaux\/\">BNC<\/a>\u00a0 dans la majorit\u00e9 des autres cas.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Les r\u00e9sultats seront impos\u00e9s suivant les modalit\u00e9s du r\u00e9gime de la <a href=\"https:\/\/valoxy.org\/blog\/obligations-comptables-micro-entreprise\/\">micro-entreprise<\/a> : micro-BIC ou micro-BNC.<img decoding=\"async\" class=\"alignright wp-image-16746\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1.jpg\" alt=\"r\u00e9gime de la micro-entreprise\" width=\"287\" height=\"162\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1-300x169.jpg 300w\" sizes=\"(max-width: 287px) 100vw, 287px\" \/><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Le revenu imposable, sous le r\u00e9gime de la micro-entreprise, va \u00eatre calcul\u00e9 en appliquant aux recettes de l\u2019exploitant un abattement forfaitaire qui diff\u00e8re selon les activit\u00e9s :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Activit\u00e9s de n\u00e9goce :<\/strong> l\u2019abattement forfaitaire est de 71%,<\/li>\n<li><strong>Activit\u00e9s de prestations de services :<\/strong> l\u2019abattement forfaitaire est de 50%,<\/li>\n<li>Enfin, les<strong> activit\u00e9s lib\u00e9rales :<\/strong> l\u2019abattement forfaitaire est de 34%.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le montant de l\u2019abattement forfaitaire est donc cens\u00e9 prendre en compte l\u2019ensemble des charges engag\u00e9es par l\u2019autoentrepreneur dans le cadre de son activit\u00e9.<\/p>\n<p style=\"text-align: justify;\">Si le montant des charges r\u00e9elles est plus \u00e9lev\u00e9, alors l\u2019autoentreprise aurait tout int\u00e9r\u00eat \u00e0 opter pour l\u2019imposition en fonction d\u2019un b\u00e9n\u00e9fice r\u00e9el. De cette mani\u00e8re il pourrait \u00e9galement, mais dans une optique de diminution de son imposition, constater un d\u00e9ficit imputable sur les autres revenus de son foyer fiscal.<\/p>\n<p style=\"text-align: justify;\"><strong>L\u2019autoentrepreneur doit alors d\u00e9clarer sur sa d\u00e9claration personnelle d\u2019imp\u00f4t sur le revenu (n\u00b02042 C-PRO)<\/strong> le montant de ses recettes encaiss\u00e9es sur l\u2019ann\u00e9e d\u00e9clar\u00e9e. L\u2019administration fiscale se charge ensuite d\u2019appliquer l\u2019abattement correspondant.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Le versement lib\u00e9ratoire d\u2019imp\u00f4t sur le revenu<\/h3>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-11403 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/taxes-impots-1.jpg\" alt=\"Versement lib\u00e9ratoire de l'IR\" width=\"310\" height=\"174\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/taxes-impots-1.jpg 640w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/taxes-impots-1-300x168.jpg 300w\" sizes=\"(max-width: 310px) 100vw, 310px\" \/>L\u2019autoentrepreneur peut aussi, sous certaines conditions, opter pour le versement lib\u00e9ratoire de l\u2019imp\u00f4t sur le revenu.<\/p>\n<p style=\"text-align: justify;\"><strong>Cette option permet \u00e0 l\u2019autoentrepreneur de calculer son imp\u00f4t sur le revenu directement sur le montant des recettes encaiss\u00e9es, au choix mensuellement ou trimestriellement. On appliquera alors au montant des recettes un taux lib\u00e9ratoire d\u2019imp\u00f4t sur le revenu.<\/strong><\/p>\n<p style=\"text-align: justify;\">Afin de pouvoir b\u00e9n\u00e9ficier du r\u00e9gime de versement fiscal lib\u00e9ratoire, les revenus du foyer fiscal ne doivent pas d\u00e9passer la limite de la deuxi\u00e8me tranche du bar\u00e8me de l\u2019IR de l\u2019ann\u00e9e pr\u00e9c\u00e9dant celle de l\u2019option.<\/p>\n<p style=\"text-align: justify;\">Dans le cas o\u00f9 aucun chiffre d\u2019affaires n\u2019aurait \u00e9t\u00e9 r\u00e9alis\u00e9 pendant la p\u00e9riode, l\u2019autoentrepreneur est dispens\u00e9 d\u2019\u00e9tablir une d\u00e9claration et donc de versement lib\u00e9ratoire d\u2019IR.<\/p>\n<p style=\"text-align: justify;\"><strong>Le taux du pr\u00e9l\u00e8vement est fix\u00e9 par d\u00e9cret. Il d\u00e9pend du secteur d\u2019activit\u00e9 de l\u2019entrepreneur :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>1% pour les activit\u00e9s de vente de marchandises,<\/li>\n<li>1,7% pour les activit\u00e9s artisanales ou les prestations de services commerciales,<\/li>\n<li>2,2% pour les activit\u00e9s non commerciales,<strong><br \/>\n<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Remarque :<\/strong> le m\u00e9canisme du versement lib\u00e9ratoire n\u2019a aucune incidence sur l\u2019imposition des autres revenus du foyer fiscal, il ne concerne que les revenus de l\u2019autoentreprise ayant opt\u00e9.<\/div><\/p>\n<p style=\"text-align: justify;\"><strong>Il peut s\u2019av\u00e9rer utile de proc\u00e9der \u00e0 des simulations avec votre comptable ou expert-comptable<\/strong> pour savoir s\u2019il est int\u00e9ressant au non d\u2019opter. En effet, le versement lib\u00e9ratoire n\u2019est int\u00e9ressant que si le revenu d\u00e9passe un certain montant.<\/p>\n<p style=\"text-align: justify;\">Dans les autres cas il peut \u00eatre toujours plus int\u00e9ressant de conserver le r\u00e9gime de la micro-entreprise qui, gr\u00e2ce au syst\u00e8me d\u2019abattement permet alors de passer sous le seuil d\u2019imposition.<\/p>\n<p style=\"text-align: justify;\">S\u2019agissant des modalit\u00e9s de d\u00e9claration, l\u2019option s\u2019exerce aupr\u00e8s du RSI ou en ligne. Les \u00e9ch\u00e9ances sont ou mensuelles ou trimestrielles, selon le r\u00e9gime choisi pour le r\u00e8glement des cotisations sociales.<\/p>\n<h4 style=\"text-align: justify;\"><strong>Pr\u00e9cision importante <\/strong><\/h4>\n<p style=\"text-align: justify;\">Le montant de l\u2019imp\u00f4t sur le revenu se r\u00e8gle d\u00e9finitivement \u00e0 chaque \u00e9ch\u00e9ance. Cependant, l\u2019autoentrepreneur a quand m\u00eame obligation de porter le montant de son chiffre d\u2019affaires dans sa d\u00e9claration n\u00b02042 C-PRO. (revenus et plus-values des professions non-salari\u00e9es).<\/p>\n<p style=\"text-align: justify;\">Cette d\u00e9claration ne provoque pas une double imposition du chiffre d\u2019affaires. Elle permet sa prise en compte dans le calcul du revenu fiscal de r\u00e9f\u00e9rence du foyer ainsi que pour la d\u00e9termination du taux d\u2019imposition applicable aux autres revenus du foyer.<\/p>\n<h2 style=\"text-align: justify;\">II. La franchise de TVA<\/h2>\n<p style=\"text-align: justify;\">S\u2019agissant du r\u00e9gime de TVA applicable, l\u2019autoentreprise rel\u00e8ve de plein droit du r\u00e9gime de la <a href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-la-franchise-en-base-de-tva\/\">franchise en base de TVA<\/a>.<\/p>\n<p style=\"text-align: justify;\"><strong>Le r\u00e9gime de la franchise en base signifie l&rsquo;exon\u00e9ration totale de TVA. Aucune d\u00e9claration de TVA n\u2019est \u00e0 \u00e9tablir :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Cela permet de constater un all\u00e8gement des formalit\u00e9s administratives<\/li>\n<li>L\u2019autoentreprise peut aussi pratiquer des prix concurrentiels vis-\u00e0-vis des clients qui ne r\u00e9cup\u00e8rent pas la TVA<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Toutefois, l\u2019inconv\u00e9nient est qu\u2019alors l\u2019autoentreprise ne peut pas r\u00e9cup\u00e9rer la TVA sur les achats qu\u2019il va devoir effectuer.<\/p>\n<p style=\"text-align: justify;\">Cet inconv\u00e9nient va vite devenir p\u00e9nalisant, notamment en cas d\u2019investissements importants.<\/p>\n<h2 style=\"text-align: justify;\">III. L\u2019exon\u00e9ration de CFE<\/h2>\n<h2 style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-11314\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-12.jpg\" alt=\"exon\u00e9ration CFE\" width=\"210\" height=\"140\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-12.jpg 538w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/reussite-12-300x200.jpg 300w\" sizes=\"(max-width: 210px) 100vw, 210px\" \/><\/h2>\n<p class=\"p1\">L\u2019auto-entrepreneur est exon\u00e9r\u00e9 de <span class=\"s1\">cotisation fonci\u00e8re des entreprises (CFE)<\/span> la premi\u00e8re ann\u00e9e de son existence. Par la suite, il n\u2019en est pas redevable si son chiffre d\u2019affaires de l\u2019avant-derni\u00e8re ann\u00e9e est inf\u00e9rieur \u00e0 5\u00a0000\u00a0\u20ac.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur la fiscalit\u00e9 de l&rsquo;autoentreprise, et ses obligations, 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\/auto-entrepreneur\/\"><span class=\"s3\">L\u2019autoentrepreneur<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/activites-exercees-auto-entrepreneur\/\"><span class=\"s3\">Les activit\u00e9s exerc\u00e9es par l\u2019auto-entrepreneur<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneur-expert-comptable\/\"><span class=\"s3\">Autoentrepreneur\u00a0: faut-il un expert-comptable\u00a0?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/auto-entrepreneurs-les-obligations-legales-21072014valchrib1\/\"><span class=\"s3\">les obligations l\u00e9gales de l&rsquo;auto-entrepreneur<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 de l\u2019autoentreprise est d\u00e9finie par un r\u00e9gime fiscal particulier : l\u2019autoentrepreneur peut \u00eatre impos\u00e9 selon le r\u00e9gime de la micro-entreprise, voire m\u00eame opter pour un pr\u00e9l\u00e8vement lib\u00e9ratoire d\u2019imp\u00f4t sur le revenu. La fiscalit\u00e9 de l\u2019autoentreprise pr\u00e9sente ainsi de&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[93,50,94,95,96],"class_list":["post-18956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-auto-entrepreneur","tag-fiscalite","tag-micro-entreprise","tag-tva","tag-versement-liberatoire-impot-sur-le-revenu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La fiscalit\u00e9 de l&#039;autoentreprise | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La fiscalit\u00e9 de l&#039;autoentreprise r\u00e9pond \u00e0 un souci de simplification du l\u00e9gislateur, et b\u00e9n\u00e9ficie \u00e0 l&#039;auto-entrepreneur.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-de-lautoentreprise\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La fiscalit\u00e9 de l&#039;autoentreprise | Blog Valoxy - 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