{"id":24992,"date":"2018-12-10T00:30:46","date_gmt":"2018-12-09T23:30:46","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=24992"},"modified":"2024-06-13T12:15:16","modified_gmt":"2024-06-13T10:15:16","slug":"la-declaration-pays-par-pays","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-declaration-pays-par-pays\/","title":{"rendered":"La D\u00e9claration \u00ab Pays par Pays \u00bb"},"content":{"rendered":"<p>Les entreprises fran\u00e7aises qui contr\u00f4lent des filiales ou des succursales \u00e0 l\u2019\u00e9tranger doivent \u00e9tablir un reporting fiscal au moyen d\u2019une d\u00e9claration appel\u00e9e\u00a0 \u00abd\u00e9claration pays par pays \u00bb. La formalit\u00e9 doit \u00eatre accomplie au plus tard le 31 d\u00e9cembre de chaque ann\u00e9e.<\/p>\n<p>\u00cates-vous concern\u00e9 ? Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient dans cet article sur cette obligation de d\u00e9claration.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>La d\u00e9claration \u00ab pays par pays\u00a0\u00bb\u00a0: d\u00e9finition et entreprises concern\u00e9es<\/h2>\n<p>La d\u00e9claration \u00ab pays par pays \u00bb vise les groupes internationaux. Elle a pour objet de mieux comprendre la r\u00e9partition de leur valeur ajout\u00e9e lorsque les entit\u00e9s\u00a0 s&rsquo;\u00e9parpillent sur plusieurs sites \u00e0 travers le monde.<\/p>\n<p>Cette obligation d\u00e9clarative est r\u00e9gie par <a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000031753378\">l\u2019article\u00a0223 quinquies C du Code G\u00e9n\u00e9ral des Imp\u00f4ts.<\/a><\/p>\n<p>&nbsp;<\/p>\n<h3>Les entreprises concern\u00e9es par la d\u00e9claration \u00ab pays par pays\u00a0\u00bb<\/h3>\n<p>Les entreprises concern\u00e9es par la d\u00e9claration \u00ab pays par pays\u00a0\u00bb\u00a0sont les entreprises faisant partie d\u2019un groupe international.\u00a0<span class=\"s1\">Plus pr\u00e9cis\u00e9ment, il s\u2019agit des entreprises\u00a0:<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s1\">tenues d\u2019\u00e9tablir des <a href=\"https:\/\/valoxy.org\/blog\/comptes-consolides\/\"><span class=\"s3\">comptes consolid\u00e9s<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s1\">qui ont r\u00e9alis\u00e9 un <a href=\"https:\/\/valoxy.org\/blog\/chiffre-d-affaires-entreprise\/\"><span class=\"s3\">chiffre d\u2019affaires<\/span><\/a> annuel hors taxes consolid\u00e9 sup\u00e9rieur ou \u00e9gal \u00e0 750 millions d\u2019euros pour l\u2019exercice pr\u00e9c\u00e9dent.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Les informations \u00e0 d\u00e9clarer<\/h3>\n<p>La d\u00e9claration \u00ab pays par pays\u00a0\u00bb indique\u00a0:<\/p>\n<ul>\n<li>la liste de toutes les entit\u00e9s du groupe par juridiction fiscale<\/li>\n<li>le capital social<\/li>\n<li>l\u2019effectif<\/li>\n<li>les actifs corporels<\/li>\n<li>le chiffre d\u2019affaires intra et hors groupe<\/li>\n<li>le r\u00e9sultat avant imp\u00f4t<\/li>\n<li>les imp\u00f4ts sur les b\u00e9n\u00e9fices acquitt\u00e9s et dus<\/li>\n<li>les b\u00e9n\u00e9fices non distribu\u00e9s<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Les donn\u00e9es s&rsquo;agr\u00e8gent par pays et non par entit\u00e9.<\/p>\n<h2>Comment transmettre la D\u00e9claration \u00ab\u00a0Pays par Pays\u00a0\u00bb\u00a0?<\/h2>\n<p>Chaque ann\u00e9e, les entreprises doivent remplir et transmettre l\u2019imprim\u00e9\u00a02258-SD qui constitue la D\u00e9claration \u00ab\u00a0Pays par Pays\u00a0\u00bb, dans les 12 mois suivant la cl\u00f4ture de leur exercice. Pour les entreprises qui suivent l\u2019ann\u00e9e civile, la date butoir pour transmettre la d\u00e9claration est le 31 d\u00e9cembre.<\/p>\n<p>On transmet la D\u00e9claration \u00ab Pays par Pays \u00bb de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e aupr\u00e8s des services administratifs fran\u00e7ais, mais aussi aupr\u00e8s des services \u00e9trangers concern\u00e9s qui ont adopt\u00e9 la m\u00eame r\u00e9glementation.<\/p>\n<p>&nbsp;<\/p>\n<p><em>Le d\u00e9faut de d\u00e9claration entra\u00eene une amende pouvant aller jusqu\u2019\u00e0 100\u00a0000 euros. Toute erreur ou omission entra\u00eene une amende de 15 euros par erreur ou oubli, avec un plancher \u00e9tabli \u00e0 60 euros sans pouvoir d\u00e9<\/em><em>passer 10\u00a0<\/em><em>000 euros. <\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<h2>Pr\u00e9senter des comptes consolid\u00e9s, qu\u00e9saco\u00a0?<\/h2>\n<p>Des comptes consolid\u00e9s sont \u00e9tablis lorsqu\u2019une soci\u00e9t\u00e9 contr\u00f4le, enti\u00e8rement ou en partie, une ou plusieurs autres soci\u00e9t\u00e9s. C\u2019est-\u00e0-dire lorsqu\u2019une soci\u00e9t\u00e9 dispose d\u2019entit\u00e9s ind\u00e9pendantes juridiquement, de type filiale ou succursale. Dans le cadre d\u2019un montage de ce type, la soci\u00e9t\u00e9 m\u00e8re laisse ses unit\u00e9s se d\u00e9velopper de mani\u00e8re ind\u00e9pendante, sur le m\u00eame territoire ou \u00e0 l\u2019\u00e9tranger, mais une m\u00eame unit\u00e9 de direction, \u00e0 savoir la soci\u00e9t\u00e9 m\u00e8re, les relie toutes entre elles.<\/p>\n<p>&nbsp;<\/p>\n<p>Concr\u00e8tement, les comptes consolid\u00e9s pr\u00e9sentent les comptes annuels pour l\u2019ensemble du groupe, et permettent de donner une image globale de l\u2019activit\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<h3>Les comptes consolid\u00e9s obligatoires<\/h3>\n<p>La pr\u00e9sentation de comptes consolid\u00e9s est obligatoire pour les groupes qui d\u00e9passent deux des trois seuils suivants sur les deux derniers exercices\u00a0:<\/p>\n<ul>\n<li>un total du bilan sup\u00e9rieur \u00e0 15 millions d\u2019euros<\/li>\n<li>un chiffre d\u2019affaires hors taxes sup\u00e9rieur \u00e0 30 millions d\u2019euros<\/li>\n<li>un effectif sup\u00e9rieur \u00e0 250 personnes<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>La consolidation est globale lorsque la soci\u00e9t\u00e9 m\u00e8re contr\u00f4le sa filiale \u00e0 plus de 50\u00a0%. Elle est partielle quand la soci\u00e9t\u00e9 m\u00e8re contr\u00f4le moins de 50\u00a0% des droits de vote de la filiale. La consolidation des comptes est alors proportionnelle aux droits de vote d\u00e9tenus.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur les comptes consolid\u00e9s, 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\/comptes-consolides\/\"><span class=\"s3\">Les comptes consolid\u00e9s : Pour qui ? Comment ? Pourquoi ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/ifrs\/\"><span class=\"s3\">IFRS<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/pression-fiscale-impot-societe\/\"><span class=\"s3\">Pression fiscale : quel avenir pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/comptabilite-est-elle-obligatoire-07012014avallau01\/\"><span class=\"s3\">Mon entreprise doit-elle tenir une comptabilit\u00e9 ?<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/referentiel-normes-ifrs\/\"><span class=\"s5\">Le r\u00e9f\u00e9rentiel des normes IFRS: qu\u2019est ce que c\u2019est ?<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises fran\u00e7aises qui contr\u00f4lent des filiales ou des succursales \u00e0 l\u2019\u00e9tranger doivent \u00e9tablir un reporting fiscal au moyen d\u2019une d\u00e9claration appel\u00e9e\u00a0 \u00abd\u00e9claration pays par pays \u00bb. La formalit\u00e9 doit \u00eatre accomplie au plus tard le 31 d\u00e9cembre de chaque&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-24992","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>La D\u00e9claration \u00ab Pays par Pays \u00bb | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Les entreprises fran\u00e7aises qui contr\u00f4lent des filiales \u00e0 l\u2019\u00e9tranger doivent \u00e9tablir un reporting fiscal\u00a0au moyen d\u2019une d\u00e9claration appel\u00e9e\u00a0 \u00abd\u00e9claration pays par pays\u00a0\u00bb.\" \/>\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-declaration-pays-par-pays\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La D\u00e9claration \u00ab Pays par Pays \u00bb | Blog Valoxy - 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